Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5844
Importation
No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction unless the importer establishes, under regulations as may be prescribed by the Secretary, that the firearm to be imported or brought in is—
# (1)
being imported or brought in for the use of the United States or any department, independent establishment, or agency thereof or any State or possession or any political subdivision thereof; or
# (2)
being imported or brought in for scientific or research purposes; or
# (3)
being imported or brought in solely for testing or use as a model by a registered manufacturer or solely for use as a sample by a registered importer or registered dealer;
except that, the Secretary may permit the conditional importation or bringing in of a firearm for examination and testing in connection with classifying the firearm.
Source: view the official text
Nearby sections (25 sections)
- 5761 · Civil penalties
- 5762 · Criminal penalties
- 5763 · Forfeitures
- 5801 · Imposition of tax
- 5802 · Registration of importers, manufacturers, and dealers
- 5811 · Transfer tax
- 5812 · Transfers
- 5821 · Making tax
- 5822 · Making
- 5841 · Registration of firearms
- 5842 · Identification of firearms
- 5843 · Records and returns
- 5844 · Importation
- 5845 · Definitions
- 5846 · Other laws applicable
- 5847 · Effect on other laws
- 5848 · Restrictive use of information
- 5849 · Citation of chapter
- 5851 · Special (occupational) tax exemption
- 5852 · General transfer and making tax exemption
- 5853 · Transfer and making tax exemption available to certain…
- 5854 · Exportation of firearms exempt from transfer tax
- 5861 · Prohibited acts
- 5871 · Penalties
- 5872 · Forfeitures