Industry Circular Number: 70-14
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Department of the Treasury |
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IMPORTATION OF FIREARMS, AMMUNITION AND IMPLEMENTS OF WAR Importers of Firearms, Ammunition and Implements of War Purpose. The purpose of this industry circular is to announce the issuance of new Treasury Department regulation, Part 180 of Title 26, Code of Federal Regulations, entitled Importation of Arms, Ammunition and Implements of War. Effective Date. April 8, 1970 Scope. This new regulation implements Executive Order 11432, dated October 22, 1968, which transferred from the Secretary of State to the Secretary of the Treasury control over the importation of arms, ammunition and implements of war pursuant to section 414 of the Mutual Security Act of 1954, as amended (22 U.S.C. 1934). Part 180 will supplement the import provisions contained in Parts 178 (Commerce in Firearms and Ammunition) and 179 (Machine Guns and Certain Other Firearms) of Title 26 CFR. Together they will provide all necessary regulatory procedures in discharge of the Department's import control responsibilities under Chapter 44 of Title 18, U.S.C. (Title I of Gun Control Act of 1968), Chapter 53 of the Internal Revenue Code (National Firearms Act) and section 414 of the Mutual Security Act of 1954. Part 180 supersedes the provisions applicable to imports contained in 22 CFR, Chapter I, Subchapter M, in effect on October 22, 1968, and will also supersede the "Interim Firearms and Ammunition Procedures" (33 F.R. 15732). The United States Munitions Import List. The new regulation establishes The United States Munitions Import List, a copy of which is attached to this industry circular. The United States Munitions List compiled by the Department of State, Office of Munitions Control, and published at 22 CFR 121.01, with the deletions indicated on the attached list, is adopted as an enumeration of the arms, ammunition and implements of war subject to the import controls under Part 180. Registration of Importers. Persons engaged in the business, in the United States, of importing articles enumerated on The United States Munitions Import List must register with the Director, Alcohol, Tobacco and Firearms Division, Internal Revenue Service, 1111 Constitution Avenue, N. W., Washington, D. C. 20224. The term "person" includes a partnership, company, association or corporation, as well as a natural person. Application for registration shall be filed on Form 4587, in duplicate, with the Director at the above address and shall be accompanied by the registration fee at the rate prescribed below. Registration may be effected for periods of from 1 to 5 years at the option of the registrant by identifying on Form 4587 the period of registration desired. Remittance of the registration fee shall be in the form of a money order or a company check made payable to the Internal Revenue Service. The registration fees are as follows: 1 year $125; 2 years $250; 3 years $350; 4 years $425; and 5 years $500. No partial refund will be made of any registration fee paid and no registration fee will be refunded unless it is found that the person making application for registration is not engaged in the business of importing arms, ammunition or implements of war and is not required to register or pay the prescribed fee. As an interim measure, since October 22, 1968, the Director, Alcohol, Tobacco and Firearms Division has accepted a letter of application to register as an Importer under the Mutual Security Act of 1954, when accompanied by a fee of $75 for one year or $150 for two years. Persons registered under this interim procedure need not pay an additional registration fee until such time as their current registration expires. However, persons so registered will be requested under separate cover to file a Form 4587 to supplement their letter of application. Importers of Firearms and Ammunition. In addition to the registration requirement outlined immediately above, persons engaged in the business of importing for sale or distribution in the United States firearms, as defined in 18 U.S.C. 921(a)(3), or ammunition, as defined in 18 U.S.C. 921(a)(17), are required to hold an appropriate valid license as an Importer under 18 U.S.C. 923(a). Additionally, persons engaged in the business of importing or bringing into the United States firearms, coming within the purview of the National Firearms Act (26 U.S.C. 5801, et seq.), are required to register and pay a special (occupational) tax under Chapter 53 of the Internal Revenue Code of 1954, unless such tax is exempted under the provisions contained in 26 U.S.C. 5851. Import Permit Requirements. Articles on The United States Munitions Import List may not be imported into the United States until a permit has been issued by the Director, Alcohol, Tobacco and Firearms Division, or unless covered by an exemption provision contained in 26 CFR, Part 180. Applications to import such articles shall be filed on Form 6 (Firearms), in triplicate, with the Director, Alcohol, Tobacco and Firearms Division, Internal Revenue Service, 1111 Constitution Avenue, N. W., Washington, D. C. 20224, ATTENTION: CP:AT:EO. On approval of the application by the Director, the original will be returned to the applicant and the approved application will serve as the permit to import the articles described thereon. Import permits issued are valid for six months from their issuance date unless a different period of validity is stated on the permit. Application Forms Source. Copies of Form 6 (Firearms) will be furnished upon request by this office or by the office of the Assistant Regional Commissioner, Alcohol, Tobacco and Firearms nearest you. The addresses of the Assistant Regional Commissioners are listed as follows:
Reference. Part 180 of Title 26, Code of Federal Regulations, was published in the Federal Register, Harold A. Serr, Director Alcohol, Tobacco and Firearms Division Attachment (397 KB) |
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