Apr. 1, 2004 CODE OF FEDERAL REGULATIONS 27 Part 200 to End Revised as of April 1, 2004 Alcohol, Tobacco Products and Firearms Containing a codification of documents of general applicability and future effect As of April 1, 2004 With Ancillaries

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 Table of Contents Page Explanation v Title 27: Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (Continued) 3 Chapter II—Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice 41 Finding Aids: Table of CFR Titles and Chapters 219 Alphabetical List of Agencies Appearing in the CFR 237 List of CFR Sections Affected 247

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To cite the regulations in this volume use title, part and section number. Thus, 27 CFR 275.1 refers to title 27, part 275, section 1. Explanation

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 Raymond A. Mosley, Director, Office of the Federal Register. April 1, 2004. THIS TITLE

Title 27—Alcohol, Tobacco Products, and Firearms is composed of two volumes, parts 1-199 and part 200 to end. The contents of these volumes represent all current regulations issued by the Bureau of Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, as of April 1, 2004.

For this volume, Carol A. Conroy was Chief Editor. The Code of Federal Regulations publication program is under the direction of Frances D. McDonald, assisted by Alomha S. Morris.

CFRORDR.FRM <LRH>27 CFR Ch. I (4-1-04 Edition)</LRH> <RRH>Alcohol and Tobacco Tax and Trade Bureau, Treasury</RRH> <CFRTITLE> <TITLEHD> <PRTPAGE P="1"/> <HD SOURCE="HED">Title 27—Alcohol, Tobacco Products and Firearms</HD> <P>(This book contains part 200 to End)</P> </TITLEHD> <CFRTOC> <PTHD>Part</PTHD> <CHAPTI> <SUBJECT> <E T="04">chapter I</E>—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (Continued)</SUBJECT> <PG>275</PG> <SUBJECT> <E T="04">chapter II</E>—Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice</SUBJECT> <PG>447</PG> </CHAPTI> <CROSSREF> <HD SOURCE="HED">Cross References:</HD> <P>U.S. Customs Service, Department of the Treasury: See 19 CFR chapter I.</P> <P>Federal Trade Commission: See 16 CFR chapter I.</P> <P>Food and Drug Administration, Department of Health and Human Services: See 21 CFR chapter I.</P> <P>Foreign Trade Statistics, Bureau of the Census, Department of Commerce: See 15 CFR part 30.</P> <P>Postal Service: See 39 CFR 111.5(a)(2)(iii) or Domestic Mail Manual 123.3.</P> <P>Other regulations issued by the Department of the Treasury appear in title 26 and 31 CFR chapter I.</P> </CROSSREF> <ABBR> <HD SOURCE="HED">Abbreviations Used in This Chapter:</HD> <P>ATF = <E T="03">Alcohol, Tobacco and Firearms.</E> </P> <P>TD = <E T="03">Treasury Decision.</E> </P> </ABBR> </CFRTOC> </CFRTITLE> <CHAPTER> <TOC> <TOCHD> <PRTPAGE P="3"/> <HD SOURCE="HED">CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)</HD> </TOCHD> <EDNOTE> <HD SOURCE="HED">Editorial Note:</HD> <P>The regulations appearing in this title were originally issued by the Federal Alcohol Administration, which was abolished by Reorganization Plan No. III, Apr. 2, 1940, 5 FR 2107, 3 CFR, 1940 Supp. Treasury Order 30, June 12, 1940, 5 FR 2212, issued under sections 2 and 8 of Reorganization Plan No. III (54 Stat. 1232) provided that these regulations continue in effect as regulations of the Bureau of Alcohol, Tobacco and Firearms.</P> </EDNOTE> <SUBCHAP> <HD SOURCE="HED">SUBCHAPTER M—ALCOHOL, TOBACCO AND OTHER EXCISE TAXES (CONTINUED)</HD> </SUBCHAP> <PTHD>Part</PTHD> <PGHD>Page</PGHD> <CHAPTI> <PT>200-274</PT> <RESERVED>[Reserved]</RESERVED> <PT>275</PT> <SUBJECT>Importation of tobacco products and cigarette papers and tubes</SUBJECT> <PG>5</PG> <PT>285</PT> <RESERVED>[Reserved]</RESERVED> </CHAPTI> <SUPPLPUB> <HD SOURCE="HED">Supplementary Publications:</HD> <P>Additional supplementary publications are issued covering individual parts of the <E T="03">Alcohol, Tobacco and Firearms Regulations,</E> the <E T="03">Tobacco Tax Guide,</E> and <E T="03">Regulations Under Tax Conventions.</E> </P> </SUPPLPUB> </TOC> <SUBCHAP TYPE="N"> <PRTPAGE P="5"/> <HD SOURCE="HED">SUBCHAPTER M—ALCOHOL, TOBACCO AND OTHER EXCISE TAXES (CONTINUED)</HD> <PART> <RESERVED>PARTS 200-274 [RESERVED]</RESERVED> </PART> <PART> <EAR>Pt. 275</EAR> <HD SOURCE="HED">PART 275—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES</HD> <CONTENTS> <SUBPART> <HD SOURCE="HED">Subpart A—Scope of Regulations</HD> <SECHD>Sec.</SECHD> <SECTNO>275.1</SECTNO> <SUBJECT>Importation of tobacco products and cigarette papers and tubes.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTNO>275.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—General</HD> <SECTNO>275.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <SECTNO>275.22</SECTNO> <SUBJECT>Retention of records.</SUBJECT> <SECTNO>275.23</SECTNO> <SUBJECT>Authority of ATF officers to enter premises.</SUBJECT> <SECTNO>275.24</SECTNO> <SUBJECT>Interference with administration.</SUBJECT> <SECTNO>275.25</SECTNO> <SUBJECT>Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.</SUBJECT> <SECTNO>275.26</SECTNO> <SUBJECT>Alternate methods or procedures.</SUBJECT> <SECTNO>275.27</SECTNO> <SUBJECT>Emergency variations from requirements.</SUBJECT> <SECTNO>275.28</SECTNO> <SUBJECT>Penalties and forfeitures.</SUBJECT> <SECTNO>275.29</SECTNO> <SUBJECT>Delegations of the Director.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Taxes</HD> <SUBJGRP> <HD SOURCE="HED">Tax Rates</HD> <SECTNO>275.30</SECTNO> <SUBJECT>Pipe tobacco and roll-your-own tobacco.</SUBJECT> <SECTNO>275.31</SECTNO> <SUBJECT>Cigar tax rates.</SUBJECT> <SECTNO>275.32</SECTNO> <SUBJECT>Cigarette tax rates.</SUBJECT> <SECTNO>275.33</SECTNO> <SUBJECT>Smokeless tobacco tax rates.</SUBJECT> <SECTNO>275.34</SECTNO> <SUBJECT>Cigarette papers.</SUBJECT> <SECTNO>275.35</SECTNO> <SUBJECT>Cigarette tubes.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Classification of Large Cigars and Cigarettes</HD> <SECTNO>275.37</SECTNO> <SUBJECT>[Reserved]</SUBJECT> <SECTNO>275.38</SECTNO> <SUBJECT>Cigarettes.</SUBJECT> <SECTNO>275.39</SECTNO> <SUBJECT>Determination of sale price of large cigars.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Liability for and Payment of Taxes</HD> <SECTNO>275.40</SECTNO> <SUBJECT>Persons liable for tax.</SUBJECT> <SECTNO>275.41</SECTNO> <SUBJECT>Determination and payment of tax.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exemptions from Taxes and Permits</HD> <SECTNO>275.50</SECTNO> <SUBJECT>Exemptions.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Assessment of Taxes</HD> <SECTNO>275.60</SECTNO> <SUBJECT>Assessment.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Customs' Collection of Taxes</HD> <SECTNO>275.62</SECTNO> <SUBJECT>Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States.</SUBJECT> <SECTNO>275.63</SECTNO> <SUBJECT>Payment of tax by electronic fund transfer.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—Packages</HD> <SECTNO>275.71</SECTNO> <SUBJECT>Package.</SUBJECT> <SECTNO>275.72</SECTNO> <SUBJECT>Notice for smokeless tobacco.</SUBJECT> <SECTNO>275.72a</SECTNO> <SUBJECT>Notice for pipe tobacco.</SUBJECT> <SECTNO>275.72b</SECTNO> <SUBJECT>Notice for roll-your-own tobacco.</SUBJECT> <SECTNO>275.72c</SECTNO> <SUBJECT>Package use-up rule.</SUBJECT> <SECTNO>275.73</SECTNO> <SUBJECT>Notice for cigars.</SUBJECT> <SECTNO>275.74</SECTNO> <SUBJECT>Notice for cigarettes.</SUBJECT> <SECTNO>275.75</SECTNO> <SUBJECT>Exemptions.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States</HD> <SECTNO>275.81</SECTNO> <SUBJECT>Taxpayment.</SUBJECT> <SUBJGRP> <HD SOURCE="HED">Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty</HD> <SECTNO>275.82</SECTNO> <SUBJECT>Restrictions on tobacco products labeled for export.</SUBJECT> <SECTNO>275.83</SECTNO> <SUBJECT>Penalties and forfeiture for products labeled or shipped for export.</SUBJECT> <SECTNO>275.85</SECTNO> <SUBJECT>Release from customs custody of imported tobacco articles.</SUBJECT> <SECTNO>275.85a</SECTNO> <SUBJECT>Release from customs custody of returned articles.</SUBJECT> <SECTNO>275.86</SECTNO> <SUBJECT>Procedure for release.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States</HD> <SECTNO>275.101</SECTNO> <SUBJECT>General.</SUBJECT> <SUBJGRP> <HD SOURCE="HED">Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes</HD> <SECTNO>275.105</SECTNO> <SUBJECT>Prepayment of tax.</SUBJECT> <SECTNO>275.106</SECTNO> <SUBJECT>Examination and record of shipment by taxpayer.</SUBJECT> <SECTNO>275.107-275.108</SECTNO> <SUBJECT>[Reserved]</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Deferred Payment of Tax in Puerto Rico on Tobacco Products</HD> <SECTNO>275.109</SECTNO> <SUBJECT>Bond required for deferred taxpayment.</SUBJECT> <SECTNO>275.110</SECTNO> <SUBJECT>Record of tax computation and shipment by bonded manufacturer under deferred taxpayment. </SUBJECT> <SECTNO>275.111</SECTNO> <SUBJECT>Agreement to pay tax. <PRTPAGE P="6"/> </SUBJECT> <SECTNO>275.112</SECTNO> <SUBJECT>Tax return.</SUBJECT> <SECTNO>275.113</SECTNO> <SUBJECT>Return periods.</SUBJECT> <SECTNO>275.114</SECTNO> <SUBJECT>Time for filing.</SUBJECT> <SECTNO>275.114a</SECTNO> <SUBJECT>Qualification for extended deferral.</SUBJECT> <SECTNO>275.115</SECTNO> <SUBJECT>Remittance with return.</SUBJECT> <SECTNO>275.115a</SECTNO> <SUBJECT>Payment of tax by electronic fund transfer.</SUBJECT> <SECTNO>275.116</SECTNO> <SUBJECT>Default.</SUBJECT> <SECTNO>275.117-275.118</SECTNO> <SUBJECT>[Reserved]</SUBJECT> <SECTNO>275.119</SECTNO> <SUBJECT>Corporate surety.</SUBJECT> <SECTNO>275.120</SECTNO> <SUBJECT>Deposit of securities in lieu of corporate surety.</SUBJECT> <SECTNO>275.121</SECTNO> <SUBJECT>Amount and account of bond.</SUBJECT> <SECTNO>275.122</SECTNO> <SUBJECT>Strengthening bond.</SUBJECT> <SECTNO>275.123</SECTNO> <SUBJECT>Superseding bond.</SUBJECT> <SECTNO>275.124</SECTNO> <SUBJECT>Extension of coverage of bond.</SUBJECT> <SECTNO>275.125</SECTNO> <SUBJECT>Approval of bond and extension of coverage of bond.</SUBJECT> <SECTNO>275.126</SECTNO> <SUBJECT>Termination of bond.</SUBJECT> <SECTNO>275.127</SECTNO> <SUBJECT>Application of surety for relief from bond.</SUBJECT> <SECTNO>275.128</SECTNO> <SUBJECT>Relief of surety from bond.</SUBJECT> <SECTNO>275.129</SECTNO> <SUBJECT>Release of pledged securities.</SUBJECT> <SECTNO>275.135-275.138</SECTNO> <SUBJECT>[Reserved]</SUBJECT> <SECTNO>275.139</SECTNO> <SUBJECT>Records.</SUBJECT> <SECTNO>275.140</SECTNO> <SUBJECT>Taxpayment in the United States.</SUBJECT> <SECTNO>275.141</SECTNO> <SUBJECT>Reports.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H [Reserved]</HD> <SECTNO>275.151-275.153</SECTNO> <SUBJECT>[Reserved]</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Claims</HD> <SUBJGRP> <HD SOURCE="HED">General</HD> <SECTNO>275.161</SECTNO> <SUBJECT>Abatement of assessment.</SUBJECT> <SECTNO>275.162</SECTNO> <SUBJECT>Losses caused by disaster occurring after September 2, 1958.</SUBJECT> <SECTNO>275.163</SECTNO> <SUBJECT>Refund of tax.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Tobacco Products, and Cigarette Papers and Tubes Lost or Destroyed</HD> <SECTNO>275.165</SECTNO> <SUBJECT>Action by taxpayer.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market</HD> <SECTNO>275.170</SECTNO> <SUBJECT>Reduction of tobacco products to materials; ATF action.</SUBJECT> <SECTNO>275.171</SECTNO> <SUBJECT>Reduction of tobacco products to materials, action by regional director (compliance).</SUBJECT> <SECTNO>275.172</SECTNO> <SUBJECT>Return to nontaxpaid status; action by taxpayer.</SUBJECT> <SECTNO>275.173</SECTNO> <SUBJECT>Return to nontaxpaid status; action by regional director (compliance).</SUBJECT> <SECTNO>275.174</SECTNO> <SUBJECT>Disposition of tobacco products and cigarette papers and tubes, and schedule.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart J—Records and Reports</HD> <SECTNO>275.181</SECTNO> <SUBJECT>Records of large cigars.</SUBJECT> <SECTNO>275.182</SECTNO> <SUBJECT>Availability of records.</SUBJECT> <SECTNO>275.183</SECTNO> <SUBJECT>[Reserved]</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Tobacco Products Importers</HD> <SECTNO>275.190</SECTNO> <SUBJECT>Persons required to qualify.</SUBJECT> <SECTNO>275.191</SECTNO> <SUBJECT>Application for permit.</SUBJECT> <SECTNO>275.192</SECTNO> <SUBJECT>Transitional rule.</SUBJECT> <SECTNO>275.193</SECTNO> <SUBJECT>Corporate documents.</SUBJECT> <SECTNO>275.194</SECTNO> <SUBJECT>Articles of partnership or association.</SUBJECT> <SECTNO>275.195</SECTNO> <SUBJECT>Trade name certificate.</SUBJECT> <SECTNO>275.196</SECTNO> <SUBJECT>Power of attorney.</SUBJECT> <SECTNO>275.197</SECTNO> <SUBJECT>Additional information.</SUBJECT> <SECTNO>275.198</SECTNO> <SUBJECT>Investigation of applicant.</SUBJECT> <SECTNO>275.199</SECTNO> <SUBJECT>Notice of contemplated disapproval.</SUBJECT> <SECTNO>275.200</SECTNO> <SUBJECT>Issuance of permit.</SUBJECT> <SECTNO>275.201</SECTNO> <SUBJECT>Duration of permit.</SUBJECT> <SECTNO>275.202</SECTNO> <SUBJECT> Renewal of permit.</SUBJECT> <SECTNO>275.203</SECTNO> <SUBJECT>Retention of permit and supporting documents.</SUBJECT> <SUBJGRP> <HD SOURCE="HED">Required Records and Reports</HD> <SECTNO>275.204</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>275.205</SECTNO> <SUBJECT>Recordkeeping requirements.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Filing and Retention of Records and Reports</HD> <SECTNO>275.206</SECTNO> <SUBJECT>Reports.</SUBJECT> <SECTNO>275.207</SECTNO> <SUBJECT>Filing.</SUBJECT> <SECTNO>275.208</SECTNO> <SUBJECT>Retention.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart L—Changes After Original Qualification of Importers</HD> <SUBJGRP> <HD SOURCE="HED">Changes in Name</HD> <SECTNO>275.220</SECTNO> <SUBJECT>Change in individual name.</SUBJECT> <SECTNO>275.221</SECTNO> <SUBJECT>Change in trade name.</SUBJECT> <SECTNO>275.222</SECTNO> <SUBJECT>Change in corporate name.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Changes in Ownership and Control</HD> <SECTNO>275.223</SECTNO> <SUBJECT>Fiduciary successor.</SUBJECT> <SECTNO>275.224</SECTNO> <SUBJECT>Transfer of ownership.</SUBJECT> <SECTNO>275.225</SECTNO> <SUBJECT>Change in officers, directors, or stockholders of a corporation.</SUBJECT> <SECTNO>275.226</SECTNO> <SUBJECT>Change in control of a corporation.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Changes in Location or Address</HD> <SECTNO>275.227</SECTNO> <SUBJECT>Change in location.</SUBJECT> <SECTNO>275.228</SECTNO> <SUBJECT>Change in address.</SUBJECT> </SUBJGRP> </SUBPART> </CONTENTS> <AUTH> <HD SOURCE="HED">Authority:</HD> <P>18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5712, 5713, 5721, 5722, 5723, 5741, 5754, 5761, 5762, 5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.</P> </AUTH> <EDNOTE> <HD SOURCE="HED">Editorial Note:</HD> <P>Nomenclature changes to part 275 appear at T.D. ATF-460, 66 FR 39093, July 27, 2001.</P> </EDNOTE> <SUBPART> <HD SOURCE="HED">Subpart A—Scope of Regulations</HD> <SECTION> <SECTNO>§ 275.1</SECTNO> <SUBJECT>Importation of tobacco products and cigarette papers and tubes.</SUBJECT> <P>This part contains regulations relating to tobacco products and cigarette papers and tubes imported into the United States from a foreign country or brought into the United States from <PRTPAGE P="7"/>Puerto Rico, the Virgin Islands, or a possession of the United States; the removal of tobacco products from a customs bonded manufacturing warehouse, class 6; restrictions on the importation of previously exported tobacco products and cigarette papers and tubes; and the release of tobacco products and cigarette papers and tubes from customs custody, without payment of internal revenue tax or customs duty attributable to the internal revenue tax.</P> <CITA>[T.D. ATF-421, 64 FR 71924, Dec. 22, 1999]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTION> <SECTNO>§ 275.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> <P>When used in this part and in forms prescribed under this part, the following terms shall have the meanings given in this section, unless the context clearly indicates otherwise. Words in the plural form shall include the singular, and vice versa, and words indicating the masculine gender shall include the feminine. The terms “includes” and “including” do not exclude things not listed which are in the same general class.</P> <P> <E T="03">Appropriate ATF officer.</E> An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions relating to the administration or enforcement of this part by ATF Order 1130.16A, Delegation Order—Delegation of the Director's Authorities in 27 CFR Part 275, Importation of Tobacco Products and Cigarette Papers and Tubes and ATF Order 1130.15, Delegation Order—Delegation of Certain of the Director's Authorities in 27 CFR Parts 270, 275 and 296.</P> <P> <E T="03">Associate Director (Compliance Operations).</E> The Associate Director (Compliance Operations) in the Bureau of Alcohol, Tobacco and Firearms, who is responsible to, and functions under the direction and supervision of, the Director.</P> <P> <E T="03">ATF.</E> The Bureau of Alcohol, Tobacco and Firearms.</P> <P> <E T="03">ATF officer.</E> An officer of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part.</P> <P> <E T="03">Bank.</E> Any commercial bank.</P> <P> <E T="03">Banking day.</E> Any day during which a bank is open to the public for carrying on substantially all its banking functions.</P> <P> <E T="03">Business day.</E> Any day, other than a Saturday, Sunday, or a legal holiday. (The term legal holiday includes all holidays in the District of Columbia and, in the case of bonded manufacturers in Puerto Rico, all legal holidays in the Commonwealth of Puerto Rico.)</P> <P> <E T="03">Bonded manufacturer.</E> A manufacturer of tobacco products in Puerto Rico who has an approved bond, in accordance with the provisions of this part, authorizing him to defer the payment in Puerto Rico on the internal revenue tax imposed on such products by 26 U.S.C. 7652(a) as provided in this part.</P> <P> <E T="03">CFR.</E> The Code of Federal Regulations.</P> <P> <E T="03">Chewing Tobacco.</E> Any leaf tobacco that is not intended to be smoked.</P> <P> <E T="03">Chief, Puerto Rico Operations.</E> The primary representative in Puerto Rico of the Bureau of Alcohol, Tobacco and Firearms.</P> <P> <E T="03">Cigar.</E> Any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of paragraph (2) of the definition for cigarette).</P> <P> <E T="03">Cigarette.</E> (1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco, and</P> <P>(2) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1) of this definition.</P> <P> <E T="03">Cigarette paper.</E> Paper, or any other material except tobacco, prepared for use as a cigarette wrapper.</P> <P> <E T="03">Cigarette tube.</E> Cigarette paper made into a hollow cylinder for use in making cigarettes.</P> <P> <E T="03">Commercial bank.</E> A bank, whether or not a member of the Federal Reserve System, which has access to the Federal Reserve Communications System (FRCS) or Fedwire. The “FRCS” or “Fedwire” is a communications network that allows Federal Reserve System member banks to effect a transfer <PRTPAGE P="8"/>of funds for their customers (or other commercial banks) to the Treasury Account at the Federal Reserve Bank in New York.</P> <P> <E T="03">Computation or computed.</E> When used with respect to the tax on tobacco products of Puerto Rican manufacture, computation or computed shall mean that the bonded manufacturer has ascertained the quantity and kind (small cigars, large cigars, small cigarettes, large cigarettes, chewing tobacco, snuff, pipe tobacco, or roll-your-own tobacco) of tobacco products and the sale price of large cigars being shipped to the United States; that adequate bond has been posted to cover the payment, in Puerto Rico, of the tax on such products to be deferred under subpart G of this part; that the tax imposed on such products by 26 U.S.C. 7652(a) has been calculated; that the bonded manufacturer has executed an agreement to pay the internal revenue tax which will become due with respect to such products, as provided in this part; and that an ATF officer has verified and executed a certification of such calculation.</P> <P> <E T="03">Customs officer.</E> Any officer of the Customs Service or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person authorized by law or designated by the Secretary of the Treasury to perform any duties of an officer of the Customs Service.</P> <P> <E T="03">Determine.</E> To establish enough information about taxable products at the time of removal to calculate the tax, specifically the quantity (pounds or number) and kind (for example, cigarettes, snuff, paper tubes). Where the tax rate depends on additional information (such as number of cigarette papers to a set before 1/1/2000 or sale price of large cigars), that information must also be established as part of tax determination.</P> <P> <E T="03">Director.</E> The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, DC.</P> <P> <E T="03">District director.</E> A district director of internal revenue.</P> <P> <E T="03">Electronic fund transfer or EFT.</E> Any transfer of funds effected by a bonded manufacturer's commercial bank, either directly or through a correspondent banking relationship, via the Federal Reserve Communications System (FRCS) or Fedwire to the Treasury Account at the Federal Reserve Bank of New York.</P> <P> <E T="03">Export warehouse.</E> A bonded internal revenue warehouse for the storage of tobacco products and cigarette papers and tubes, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.</P> <P> <E T="03">Export warehouse proprietor.</E> Any person who operates an export warehouse.</P> <P> <E T="03">Factory.</E> The premises of a manufacturer of tobacco products or cigarette papers or tubes in which he carries on such business.</P> <P> <E T="03">Fiscal year.</E> The period which begins October 1 and ends on the following September 30.</P> <P> <E T="03">HTS.</E> The Harmonized Tariff Schedule of the United States, as published by the United States International Trade Commission.</P> <P> <E T="03">Importer.</E> Any person in the United States to whom non-taxpaid tobacco products or cigarette papers or tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars for sale or consumption in the United States from a Customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes into the United States.</P> <P> <E T="03">Large cigarettes.</E> Cigarettes weighing more than three pounds per thousand.</P> <P> <E T="03">Large cigars.</E> Cigars weighing more than three pounds per thousand.</P> <P> <E T="03">Manufacturer of cigarette papers and tubes</E>. Any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.</P> <P> <E T="03">Manufacturer of tobacco products.</E> Any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco but does not include:<PRTPAGE P="9"/> </P> <P>(1) A person who produces tobacco products solely for that person's own consumption or use; or</P> <P>(2) A proprietor of a Customs bonded manufacturing warehouse with respect to the operation of such warehouse.</P> <P> <E T="03">Package.</E> The container in which tobacco products or cigarette papers or tubes are put up by the manufacturer or the importer for delivery to the consumer.</P> <P> <E T="03">Person.</E> An individual, partnership, association, company, corporation, estate, or trust.</P> <P> <E T="03">Pipe tobacco.</E> Any tobacco which because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.</P> <P> <E T="03">Port Director of Customs.</E> The director of any port or port of entry as defined in 19 CFR 101.1. A list of ports is set forth in 19 CFR 101.3.</P> <P> <E T="03">Records.</E> Statements, declarations, books, papers, correspondence, accounts, technical data, automated record storage devices (<E T="03">e.g.,</E> magnetic discs and tapes), computer programs necessary to retrieve information in a usable form, and other documents that:</P> <P>(1) Pertain to any importation of tobacco products or cigarette papers or tubes, or to the information contained in the documents required by law or regulation under the Tariff Act of 1930, as amended, in connection with the importation or shipment into the United states from Puerto Rico of merchandise; and</P> <P>(2) Are of the type normally kept in the ordinary course of business; and</P> <P>(3) Are sufficiently detailed to:</P> <P>(i) Establish the right to make the importation or shipment into the United States from Puerto Rico;</P> <P>(ii) Establish the correctness of any importation or shipment into the United States from Puerto Rico;</P> <P>(iii) Determine the liability of any person for duties and taxes due, or which may be due, to the United States;</P> <P>(iv) Determine the liability of any person for fines, penalties, and forfeitures; and</P> <P>(v) Determine whether the person has complied with the laws and regulations administered by ATF and the Customs Service, and any other documents required under laws or regulations administered by ATF and the Customs Service.</P> <P> <E T="03">Region.</E> A Bureau of Alcohol, Tobacco and Firearms Region.</P> <P> <E T="03">Regional Director (compliance).</E> The principal regional official responsible for administering regulations in this part.</P> <P> <E T="03">Relanding.</E> Any tobacco products, cigarette papers or tubes, which have been labeled or shipped for exportation (including to Puerto Rico) as prescribed in this chapter, previously exported and returned within the jurisdiction of the United States.</P> <P> <E T="03">Removal or Remove.</E> The removal of tobacco products or cigarette papers or tubes from the factory or release from internal revenue bond under 26 U.S.C. 5704, or release from customs custody, including conditional release in accordance with 19 CFR 141.0a(i), and shall also include the smuggling or other unlawful importation of such articles into the United States.</P> <P> <E T="03">Roll-your-own tobacco.</E> Any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes.</P> <P> <E T="03">Sale price.</E> The price for which large cigars are sold by the importer or manufacturer, determined in accordance with § 275.39 and used for computation of the excise tax.</P> <P> <E T="03">Small cigarettes.</E> Cigarettes weighing not more than three pounds per thousand.</P> <P> <E T="03">Small cigars.</E> Cigars weighing not more than three pounds per thousand.</P> <P> <E T="03">Smokeless tobacco.</E> Any chewing tobacco or snuff.</P> <P> <E T="03">Snuff.</E> Any finely cut, ground, or powdered tobacco that is not intended to be smoked.</P> <P> <E T="03">This chapter.</E> Chapter I, title 27, Code of Federal Regulations.</P> <P> <E T="03">Tobacco products.</E> Cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.</P> <P> <E T="03">Treasury Account.</E> The Department of the Treasury's General Account at the Federal Reserve Bank of New York.</P> <P> <E T="03">United States.</E> When used in a geographical sense shall include only the States and the District of Columbia.<PRTPAGE P="10"/> </P> <P> <E T="03">U.S.C.</E> The United States Code.</P> <SECAUTH>(Aug. 16, 1954, ch. 736, 68A Stat. 775, as amended (26 U.S.C. 6301); June 29, 1956, ch. 462, 70 Stat. 391 (26 U.S.C. 6301))</SECAUTH> <CITA>[T.D. ATF-48, 43 FR 13554, Mar. 31, 1978; 44 FR 55855, Sept. 28, 1979, as amended by T.D. ATF-77, 46 FR 3009, Jan. 13, 1981; T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-284, 54 FR 12190, Mar 24, 1989; T.D. ATF-289, 54 FR 48840, Nov. 27, 1989; T.D. ATF-421, 64 FR 71924, Dec. 22, 1999; T.D. ATF-424, 64 FR 71932, Dec. 22, 1999; T.D. ATF-420, 64 FR 71942, Dec. 22, 1999; T.D. ATF-422, 64 FR 71948, Dec. 22, 1999; T.D. ATF-422c, 65 FR 63545, Oct. 24, 2000; T.D. ATF-444, 66 FR 13850, Mar. 8, 2001; T.D. ATF-465, 66 FR 45618, Aug. 29, 2001; T.D. ATF-467, 66 FR 49532, Sept. 28, 2001]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—General</HD> <SECTION> <SECTNO>§ 275.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <P>(a) The Director is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. When a return, form, claim, or other document called for under this part is required by this part, or by the document itself, to be executed under penalties of perjury, it shall be executed under penalties of perjury.</P> <P>(b) Requests for forms should be mailed to the AFT Distribution Center, 7943 Angus Court, Springfield, Virginia 22153.</P> <SECAUTH>(5 US.C. 552(a) (80 Stat. 383, as amended)</SECAUTH> <CITA>[T.D. ATF-92, 46 FR 46922, Sept. 23, 1981, as amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-372, 61 FR 20725, May 8, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.22</SECTNO> <SUBJECT>Retention of records.</SUBJECT> <P>All records required to be kept under this part, including copies of claims and schedules, authorizations, notices of release, reports, and returns, shall be retained for three years following the close of the year in which filed or made, or in the case of an authorization, for three years following the close of the calendar year in which the operation under such authorization is concluded. Such records shall be made available for inspection by any ATF officer upon his request.</P> <SECAUTH>(72 Stat. 1423; 26 U.S.C. 5741)</SECAUTH> <CITA>[26 FR 8189, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.23</SECTNO> <SUBJECT>Authority of ATF officers to enter premises.</SUBJECT> <P>Any ATF officer may enter in the daytime any premises where tobacco products or cigarette papers or tubes are produced or kept so far as it may be necessary for the purpose of examining such articles. When such premises are open at night, any ATF officer may enter them, while so open, in the performance of his official duties. The owner of such premises, or person having the superintendence of the same, who refuses to admit any ATF officer or permit him to examine such articles shall be liable to the penalties prescribed by law for the offense.</P> <SECAUTH>(68A Stat. 872, 903; 26 U.S.C. 7342, 7606)</SECAUTH> <CITA>[T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.24</SECTNO> <SUBJECT>Interference with administration.</SUBJECT> <P>Whoever, corruptly or by force or threats of force, endeavors to hinder or obstruct the administration of this part, or endeavors to intimidate or impede any ATF officer acting in his official capacity, or forcibly rescues or attempts to rescue or causes to be rescued any property, after it has been duly seized for forfeiture to the United States in connection with a violation of the internal revenue laws, shall be liable to the penalties prescribed by law.</P> <SECAUTH>(68A Stat. 855; 26 U.S.C. 7212)</SECAUTH> <CITA>[26 FR 8189, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.25</SECTNO> <SUBJECT>Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.</SUBJECT> <P>When any Federal, State, or local officer having custody of forfeited, condemned, or abandoned tobacco products or cigarette papers or tubes, upon <PRTPAGE P="11"/>which the Federal tax has not been paid, is of the opinion that the sale thereof will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, he shall not sell, nor cause to be sold, such articles for consumption in the United States. Where the articles are not sold, the officer may deliver them to a Federal or State hospital or institution (if they are fit for consumption) or cause their destruction by burning completely or by rendering them unfit for consumption. Where such articles are sold, they shall not be released by the officer having custody thereof until they are properly packaged and taxpaid, which tax shall be considered as a portion of the sales price. Except where the tax is to be paid to the Port Directors of Customs or other authorized customs officer in accordance with Customs regulations (19 CFR part 127) on sales of articles by customs officers, the payment of tax on such articles must be evidenced by presentation, to the officer having custody of the articles, of a receipt from the appropriate ATF officer showing such payment. In the case of such articles held by or for the Federal Government, the sale thereof shall be subject to the applicable provisions of the Regulations of the General Services Administration, Title 1, Personal Property Management.</P> <SECAUTH>(68A Stat. 872, 903; 26 U.S.C. 7342, 7606)</SECAUTH> <CITA>[T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-422, 64 FR 71948, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.26</SECTNO> <SUBJECT>Alternate methods or procedures.</SUBJECT> <P>An importer, on specific approval by the Director as provided in this section, may use an alternate method or procedure in lieu of a method or procedure specifically prescribed in this part. The Director may approve an alternate method or procedure, subject to stated conditions, when he finds that—</P> <P>(a) Good cause has been shown for the use of the alternate method or procedure,</P> <P>(b) The alternate method or procedure is within the purpose of, and consistent with the effect intended by, the specifically prescribed method or procedure, and affords equivalent security to the revenue, and</P> <P>(c) The alternate method of procedure will not be contrary to any provision of law, and will not result in an increase in cost to the Government or hinder the effective administration of this part.</P> <FP>No alternate method or procedure relating to the giving of any bond or to the assessment, payment, or collection of tax, shall be authorized under this section. When an importer desires to employ an alternate method or procedure, he shall submit a written application to do so, in triplicate, to the regional director (compliance) for transmittal to the Director. The application shall specifically describe the proposed alternate method or procedure, and shall set forth the reasons therefor. Alternate methods or procedures shall not be employed until the application has been approved by the Director. The importer shall, during the period of authorization of an alternate method or procedure, comply with the terms of the approved application. Authorization for any alternate method or procedure may be withdrawn whenever in the judgment of the Director the revenue is jeopardized or the effective administration of this part is hindered. The importer shall retain, as part of his records, any authorization of the Director under this section.</FP> <CITA>[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.27</SECTNO> <SUBJECT>Emergency variations from requirements.</SUBJECT> <P>The Director may approve methods of operation other than as specified in this part, where he finds that an emergency exists and the proposed variations from the specified requirements are necessary, and the proposed variations—</P> <P>(a) Will afford the security and protection to the revenue intended by the prescribed specifications,</P> <P>(b) Will not hinder the effective administration of this part, and</P> <P>(c) Will not be contrary to any provision of law.</P> <FP>Variations from requirements granted under this section are conditioned on <PRTPAGE P="12"/>compliance with the procedures, conditions, and limitations set forth in the approval of the application. Failure to comply in good faith and with such procedures, conditions, and limitations shall automatically terminate the authority for such variations and the importer thereupon shall fully comply with the prescribed requirements of regulations from which the variations were authorized. Authority for any variations may be withdrawn whenever in the judgment of the Director the revenue is jeopardized or the effective administration of this part is hindered by the continuation of such variation. Where an importer desires to employ such variation, he shall submit a written application to do so, in triplicate, to the regional director (compliance) for transmittal to the Director. The application shall describe the proposed variations and set forth the reasons therefor. Variations shall not be employed until the application has been approved. The importer shall retain, as part of his records, any authorization of the Director under this section.</FP> <CITA>[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.28</SECTNO> <SUBJECT>Penalties and forfeitures.</SUBJECT> <P>Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided by law.</P> <SECAUTH>(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)</SECAUTH> <CITA>[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.29</SECTNO> <SUBJECT>Delegations of the Director.</SUBJECT> <P>The Director has general authority to take action on all matters under the regulations in this part 275. Some of the authorities in this part are redelegated to “appropriate ATF officers”. The title of the appropriate ATF officer for each delegation is listed by section in ATF Order 1130.16A, Delegation Order—Delegation of Certain of the Director's Authorities in 27 CFR parts 270, 275, and 296. ATF delegation orders, such as ATF Order 1130.16A, are available from the ATF Distribution Center, PO Box 5950, Springfield, Virginia 22150-5190, or from the ATF web site (http://www.atf.treas.gov).</P> <CITA>[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999, as amended by T.D. ATF-444, 66 FR 13850, Mar. 8, 2001]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Taxes</HD> <SUBJGRP> <HD SOURCE="HED">Tax Rates</HD> <SECTION> <SECTNO>§ 275.30</SECTNO> <SUBJECT>Pipe tobacco and roll-your-own tobacco.</SUBJECT> <P>Pipe tobacco and roll-your-own tobacco are taxed at the following rates under 26 U.S.C. 5701(f) and (g), respectively:</P> <GPOTABLE CDEF="s100,xls40,xls40,xls40" COLS="4" OPTS="L2,i1"> <BOXHD> <CHED H="1">Product</CHED> <CHED H="1">Tax rate per pound <SU>1</SU> for removals during the years</CHED> <CHED H="2">1993 to<LI>1999</LI> </CHED> <CHED H="2">2000 and<LI>2001</LI> </CHED> <CHED H="2">2002 and<LI>after</LI> </CHED> </BOXHD> <ROW> <ENT I="01">Pipe tobacco</ENT> <ENT>$0.675</ENT> <ENT>$0.9567</ENT> <ENT>$1.0969</ENT> </ROW> <ROW> <ENT I="01">Roll-your-own tobacco</ENT> <ENT>No tax</ENT> <ENT>0.9567</ENT> <ENT>1.0969</ENT> </ROW> <TNOTE> <SU>1</SU> Prorate tax for fractions of a pound.</TNOTE> </GPOTABLE> <CITA>[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.31</SECTNO> <SUBJECT>Cigar tax rates.</SUBJECT> <P>(a) Cigars are taxed at the following rates under 26 U.S.C. 5701(a):</P> <GPOTABLE CDEF="s100,xls40,xls40,xls40" COLS="4" OPTS="L2,i1"> <BOXHD> <CHED H="1">Product</CHED> <CHED H="1">Tax rate for removals during the years</CHED> <CHED H="2">1993 to<LI>1999</LI> </CHED> <CHED H="2">2000 and<LI>2001</LI> </CHED> <CHED H="2">2002 and<LI>after</LI> </CHED> </BOXHD> <ROW> <ENT I="01">Small cigars (per thousand)</ENT> <ENT>$1.125</ENT> <ENT>$1.594</ENT> <ENT>$1.828</ENT> </ROW> <ROW> <ENT I="11">Large cigars <SU>1</SU> </ENT> </ROW> <ROW> <ENT I="03">percentage of sale price</ENT> <ENT>12.75%</ENT> <ENT>18.063%</ENT> <ENT>20.719%</ENT> </ROW> <ROW> <PRTPAGE P="13"/> <ENT I="03">but not to exceed per thousand</ENT> <ENT>$30</ENT> <ENT>$42.50</ENT> <ENT>$48.75</ENT> </ROW> <TNOTE> <SU>1</SU> For large cigars, the percentage tax rate applies when the sale price is $235.294 per thousand or less, and the flat tax rate applies when the sale price is more than $235.294.</TNOTE> </GPOTABLE> <P>(b) See § 275.39 of this part for rules concerning determination of sale price of large cigars.</P> <P>(c) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the provisions of this part which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.</P> <CITA>[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.32</SECTNO> <SUBJECT>Cigarette tax rates.</SUBJECT> <P>Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):</P> <GPOTABLE CDEF="s100,xls40,xls40,xls40" COLS="4" OPTS="L2,i1"> <BOXHD> <CHED H="1">Product</CHED> <CHED H="1">Tax rate per thousand for removals during the years</CHED> <CHED H="2">1993 to<LI>1999</LI> </CHED> <CHED H="2">2000 and<LI>2001</LI> </CHED> <CHED H="2">2002 and<LI>after</LI> </CHED> </BOXHD> <ROW> <ENT I="01">Small cigarettes</ENT> <ENT>$12</ENT> <ENT>$17</ENT> <ENT>$19.50</ENT> </ROW> <ROW> <ENT I="01">Large cigarettes up to 6<FR>1/2</FR>″ long</ENT> <ENT>25.20</ENT> <ENT>35.70</ENT> <ENT>40.95</ENT> </ROW> <ROW> <ENT I="01">Large cigarettes over 6<FR>1/2</FR>″ long</ENT> <ENT A="02">Use tax rates for small cigarettes, but count each 2<FR>3/4</FR> inches or fraction thereof of the length of each as one cigarette.</ENT> </ROW> </GPOTABLE> <CITA>[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.33</SECTNO> <SUBJECT>Smokeless tobacco tax rates.</SUBJECT> <P>Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e):</P> <GPOTABLE CDEF="s100,10,10,10" COLS="4" OPTS="L2,i1"> <BOXHD> <CHED H="1">Product</CHED> <CHED H="1">Tax rate per pound <SU>1</SU> for removals during the years</CHED> <CHED H="2">1993 to 1999</CHED> <CHED H="2">2000 or 2001</CHED> <CHED H="2">2002 and after</CHED> </BOXHD> <ROW> <ENT I="01">Snuff</ENT> <ENT>$0.36</ENT> <ENT>$0.51</ENT> <ENT>$0.585</ENT> </ROW> <ROW> <ENT I="01">Chewing tobacco</ENT> <ENT>$0.12</ENT> <ENT>$0.17</ENT> <ENT>$0.195</ENT> </ROW> <TNOTE> <SU>1</SU> Prorate tax for fractions of a pound.</TNOTE> </GPOTABLE> <CITA>[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.34</SECTNO> <SUBJECT>Cigarette papers.</SUBJECT> <P>Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):</P> <GPOTABLE CDEF="s100,10,10,10" COLS="4" OPTS="L2,i1"> <BOXHD> <CHED H="1">Product</CHED> <CHED H="1">Tax rate for each 50 papers <SU>1</SU> for removals during the years</CHED> <CHED H="2">1993 to 1999 <SU>2</SU> </CHED> <CHED H="2">2000 or 2001</CHED> <CHED H="2">2002 and after</CHED> </BOXHD> <ROW> <ENT I="01">Cigarette papers up to 6<FR>1/2</FR>″ long</ENT> <ENT>$0.0075</ENT> <ENT>$0.0106</ENT> <ENT>$0.0122</ENT> </ROW> <ROW> <ENT I="01">Cigarette papers over 6<FR>1/2</FR>″ long</ENT> <ENT A="02">Use rates above, but count each 2<FR>3/4</FR> inches, or fraction thereof, of the length of each as one cigarette paper.</ENT> </ROW> <TNOTE> <SU>1</SU> Tax rate for less than 50 papers is the same. The tax is not prorated.</TNOTE> <TNOTE> <SU>2</SU> Before January 1, 2000, books or sets containing 25 papers or less were not taxable. On and after January 1, 2000, all cigarette papers are taxable.</TNOTE> </GPOTABLE> <CITA>[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <PRTPAGE P="14"/> <SECTNO>§ 275.35</SECTNO> <SUBJECT>Cigarette tubes.</SUBJECT> <P>Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):</P> <GPOTABLE CDEF="s100,10,10,10" COLS="4" OPTS="L2,i1"> <BOXHD> <CHED H="1">Product</CHED> <CHED H="1">Tax rate for each 50 tubes <SU>1</SU> for removals during the years</CHED> <CHED H="2">1993 to 1999</CHED> <CHED H="2">2000 and 2001</CHED> <CHED H="2">2002 and after</CHED> </BOXHD> <ROW> <ENT I="01">Cigarette tubes up to 6<FR>1/2</FR>″ long</ENT> <ENT>$0.015</ENT> <ENT>$0.0213</ENT> <ENT>$0.0244</ENT> </ROW> <ROW> <ENT I="01">Cigarette tubes over 6<FR>1/2</FR>″ long</ENT> <ENT A="02">Use rates above, but count each 2<FR>3/4</FR> inches, or fraction thereof, of the length of each as one cigarette tube.</ENT> </ROW> <TNOTE> <SU>1</SU> Tax rate for less than 50 tubes is the same. The tax is not prorated.</TNOTE> </GPOTABLE> <CITA>[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Classification of Large Cigars and Cigarettes</HD> <SECTION> <SECTNO>§ 275.37</SECTNO> <RESERVED>[Reserved]</RESERVED> </SECTION> <SECTION> <SECTNO>§ 275.38</SECTNO> <SUBJECT>Cigarettes.</SUBJECT> <P>For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.</P> <SECAUTH>(72 Stat. 1414; 26 U.S.C. 5701)</SECAUTH> <CITA>[26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.39</SECTNO> <SUBJECT>Determination of sale price of large cigars.</SUBJECT> <P>The tax imposed on large cigars is computed based on the sale price (the price for which the large cigars are sold by the importer or manufacturer). In addition to money, goods or services exchanged for cigars may be considered as part of the sale price. See § 40.22(b) of this chapter for information on determining the sale price in special cases.</P> <CITA>[T.D. ATF-420, 64 FR 71944, Dec. 22, 1999; T.D. ATF-422, 64 FR 71948, Dec. 22, 1999; T.D. ATF-422a, 65 FR 15058, Mar. 31, 2000; T.D. ATF-460, 66 FR 39093, July 27, 2001]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Liability for and Payment of Taxes</HD> <SECTION> <SECTNO>§ 275.40</SECTNO> <SUBJECT>Persons liable for tax.</SUBJECT> <P>The importer of tobacco products or cigarette papers and tubes will be liable for the internal revenue taxes imposed thereon by 26 U.S.C. 5701 or 7652: <E T="03">Provided,</E> That tobacco products or cigarette papers or tubes (other than those previously exported and returned) imported or brought into the United States, may be released from customs custody without payment of tax, for delivery to the proprietor of an export warehouse, to a manufacturer of tobacco products, or to a manufacturer of cigarette papers or tubes (except for tobacco products), if such articles are not put up in packages (see § 275.11). Under these circumstances the transferee will become liable for the internal revenue tax on such articles upon release from customs custody and the importer will thereupon be relieved of the liability for such tax. If the transferee is also the importer, then the importer will not be relieved of the liability for such tax.</P> <SECAUTH>(Aug. 16, 1954, Chapter 736, 68A Stat. 907, as amended (26 U.S.C. 7652); sec. 201, Pub. L. 85-859, Stat. 1417, as amended (26 U.S.C. 5703))</SECAUTH> <CITA>[T.D. ATF-422, 64 FR 71948, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.41</SECTNO> <SUBJECT>Determination and payment of tax.</SUBJECT> <P>Tobacco products and cigarette papers and tubes, imported or brought into the United States, on which internal revenue taxes are due and payable, must not be released from customs custody until such taxes have been determined and paid.</P> <SECAUTH>(68A Stat. 907, as amended, 72 Stat. 1417; 26 U.S.C. 7652, 5703)</SECAUTH> <CITA>[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exemptions From Taxes and Permits</HD> <SECTION> <SECTNO>§ 275.50</SECTNO> <SUBJECT>Exemptions.</SUBJECT> <P>The Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) and Customs Regulations, 19 CFR, chapter I, provide for certain exemptions from <PRTPAGE P="15"/>internal revenue taxes with respect to tobacco products and cigarette papers and tubes imported into the United States. These exemptions include, but are not limited to, certain importations in passengers’ baggage, for use of crew members, and by foreign officials. Those persons importing tobacco products and cigarette papers or tubes as described in this section are not required to obtain a permit.</P> <CITA>[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. ATF-284, 54 FR 12190, Mar. 24, 1989; T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Assessment of Taxes</HD> <SECTION> <SECTNO>§ 275.60</SECTNO> <SUBJECT>Assessment.</SUBJECT> <P>Whenever any person required by law to pay internal revenue tax on tobacco products or cigarette papers or tubes fails to pay such tax, the tax shall be ascertained and assessed against such person, subject to the limitations prescribed in 26 U.S.C. 6501. The tax so assessed shall be in addition to the penalties imposed by law for failure to pay such tax when required. Except in cases where delay may jeopardize collection of the tax, or where the amount is nominal or the result of an evident mathematical error, no such assessment shall be made until and after notice has been afforded such person to show cause against assessment. The person will be allowed 45 days from the date of such notice to show cause, in writing, against such assessment.</P> <SECAUTH>(72 Stat. 1417; 26 U.S.C. 5703)</SECAUTH> <CITA>[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Customs' Collection of Taxes</HD> <SECTION> <SECTNO>§ 275.62</SECTNO> <SUBJECT>Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States.</SUBJECT> <P>Internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States, which are to be paid to the Port Director of Customs or other authorized customs employee, in accordance with this part, must be collected, accounted for, and deposited as internal revenue collections by the Port Director of Customs, in accordance with customs procedures and regulations.</P> <CITA>[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.63</SECTNO> <SUBJECT>Payment of tax by electronic fund transfer.</SUBJECT> <P>(a) Each importer who was liable, during a calendar year, for a gross amount equal to or exceeding five million dollars in taxes on cigars, cigarettes, cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 40 of this chapter, shall use a commercial bank in making payment by electronic fund transfer (EFT) of such taxes during the succeeding calendar year. Payment of such taxes by cash, check, or money order is not authorized for an importer who is required, by this section, to make remittances by EFT. For purposes of this section, the dollar amount of tax liability is defined as the gross tax liability on all taxable withdrawals and importations (including similar products brought into the United States from Puerto Rico or the Virgin Islands) during the calendar year, without regard to any drawbacks, credits, or refunds, for all premises from which such activities are conducted by the taxpayer.</P> <P>(b) For the purposes of this section, a taxpayer includes a controlled group of corporations, as defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent” in each place it appears in subsection (a) of 26 U.S.C. 1563, as well as in the implementing regulations. Also, the rules for a “controlled group of corporations” apply in a similar fashion to groups which include partnerships and/or sole proprietorships. If one entity maintains more than 50% control over a group consisting of corporations and one, or more, partnerships and/or sole proprietorships, all of the members of the controlled group are one taxpayer for the purpose of determining who is required to make remittances by EFT.<PRTPAGE P="16"/> </P> <P>(c) For the purposes of this section, (1) electronic fund transfer or EFT means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer of magnetic tape, so as to order, instruct, or authorize a financial institution to either debit or credit an account, in accordance with procedures established by the U.S. Customs Service, and (2) electronic fund transfer or EFT does not have the meaning defined in § 275.11 for use elswhere in this part.</P> <P>(d) An importer who is required by this section to make remittances by EFT, shall make the EFT remittance in accordance with the requirements of the U.S. Customs Service.</P> <SECAUTH>(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302); Sec. 202, Pub. L. 85-859, 72 Stat. 1417, as amended (26 U.S.C. 5703))</SECAUTH> <CITA>[T.D. ATF-245, 52 FR 534, Jan. 7, 1987, as amended by T.D. ATF-384, 61 FR 54095, Oct. 17, 1996]</CITA> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—Packages</HD> <SECTION> <SECTNO>§ 275.71</SECTNO> <SUBJECT>Package.</SUBJECT> <P>All tobacco products, cigarette papers and tubes, except as provided in § 275.75, shall, before removal subject to internal revenue tax, be put up in packages which shall be of such construction as will securely contain the articles therein and maintain the notice thereon as required by this subpart. No package of tobacco products or cigarette papers or tubes shall have contained in, attached to, or stamped, marked, written, or printed thereon (a) any certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery, (b) any indecent or immoral picture, print, or representation, or (c) any statement or indication that United States tax has been paid.</P> <SECAUTH>(72 Stat. 1422; 26 U.S.C. 5723)</SECAUTH> <CITA>[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.72</SECTNO> <SUBJECT>Notice for smokeless tobacco.</SUBJECT> <P>(a) <E T="03">Product designation.</E> Every package of chewing tobacco or snuff shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “chewing tobacco” or “snuff.” As an alternative, packages of chewing tobacco may be designated “Tax Class C,” and packages of snuff may be designated “Tax Class M.”</P> <P>(b) <E T="03">Product weight.</E> Every package of chewing tobacco or snuff shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein. As an alternative, the shipping cases containing packages of chewing tobacco or snuff may, before removal, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement, in pounds and ounces, of the total weight of the product, the tax class of the product, and the total number of the packages of product contained therein.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0502)</APPRO> <SECAUTH>(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))</SECAUTH> <CITA>[T.D. ATF-243, 51 FR 43194, Dec. 1, 1986, as amended by T.D. ATF-446, 66 FR 16602, Mar. 27, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.72a</SECTNO> <SUBJECT>Notice for pipe tobacco.</SUBJECT> <P>(a) <E T="03">Product designation.</E> Every package of pipe tobacco shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely fixed thereto, the designation “pipe tobacco.” As an alternative, packages of pipe tobacco may be designated “Tax Class L.”</P> <P>(b) <E T="03">Product weight.</E> Every package of pipe tobacco shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein.</P> <CITA>[T.D. ATF-289, 54 FR 48841, Nov. 27, 1989. Redesignated by T.D. ATF-381, 61 FR 37004, July 16, 1996]</CITA> </SECTION> <SECTION> <PRTPAGE P="17"/> <SECTNO>§ 275.72b</SECTNO> <SUBJECT>Notice for roll-your-own tobacco.</SUBJECT> <P>(a) <E T="03">Product designation.</E> Before removal subject to tax, roll-your-own tobacco must have adequately imprinted on, or on a label securely affixed to, the package, the designation “roll-your-own tobacco” or “cigarette tobacco” or “Tax Class J.”</P> <P>(b) <E T="03">Product weight.</E> Before removal subject to tax, roll-your-own tobacco must have a clear statement of the actual weight in pounds and ounces of the product in the package. This statement must be adequately imprinted on, or on a label securely affixed to, the package.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0502)</APPRO> <CITA>[T.D. ATF-429, 65 FR 57547, Sept. 25, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.72c</SECTNO> <SUBJECT>Package use-up rule.</SUBJECT> <P>(a) An importer must have used such packaging for roll-your-own tobacco before January 1, 2000.</P> <P>(b) An importer of roll-your-own tobacco may continue to place roll-your-own tobacco in packages that do not meet the marking requirements of § 275.72b(b) until April 1, 2000.</P> <P>(c) An importer of roll-your-own tobacco may continue to place roll-your-own tobacco in packages that do not meet the requirements of § 275.72b(a) until October 1, 2000.</P> <CITA>[T.D. ATF-427, 65 FR 40051, June 29, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.73</SECTNO> <SUBJECT>Notice for cigars.</SUBJECT> <P>Before removal subject to internal revenue tax, every package of cigars, except as provided in § 275.75, shall have adequately imprinted on it, or on a label securely affixed to it—</P> <P>(a) The designation “cigars”;</P> <P>(b) The quantity of cigars contained in the package; and</P> <P>(c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).</P> <SECAUTH>(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))</SECAUTH> <CITA>[T.D. ATF-80, 46 FR 18310, Mar. 24, 1981]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.74</SECTNO> <SUBJECT>Notice for cigarettes.</SUBJECT> <P>Every package of cigarettes, except as provided in § 275.75, shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein; and the classification for tax purposes, i.e., for small cigarettes either “small” or “Class A”, and for large cigarettes, either “large” or “Class B”.</P> <SECAUTH>(72 Stat. 1422; 26 U.S.C. 5723)</SECAUTH> <CITA>[26 FR 8192, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.75</SECTNO> <SUBJECT>Exemptions.</SUBJECT> <P>The provisions of this subpart requiring that tobacco products and cigarette papers and tubes be put up in packages and that proper notice be placed on such packages shall not apply to imported tobacco products and cigarette papers and tubes authorized to be released from customs custody, without payment of internal revenue tax, pursuant to § 275.50, and shall not apply to tobacco products imported in passengers' baggage, or by mail where the value does not exceed $250, where such products are solely for the personal consumption of the importer or for disposition as his bona fide gift.</P> <SECAUTH>(72 Stat. 1422; 26 U.S.C. 5723)</SECAUTH> <CITA>[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States</HD> <SECTION> <SECTNO>§ 275.81</SECTNO> <SUBJECT>Taxpayment.</SUBJECT> <P>(a) <E T="03">General.</E> The provisions of this section apply to tobacco products, cigarette papers, and cigarette tubes upon which internal revenue tax is payable, and which are imported into the United States from a foreign country or are brought into the United States from Puerto Rico, the Virgin Islands, or a possession of the United States. For provisions relating to the importation of previously exported tobacco products and cigarette papers and tubes, see section 275.82.</P> <P>(b) <E T="03">Method of payment.</E> Except in the case of articles imported or brought into the United States under §§ 275.85 <PRTPAGE P="18"/>and 275.85a, the internal revenue tax must be determined and paid to the Port Director of Customs before the tobacco products, cigarette papers, or cigarette tubes are removed from customs custody. The tax must be paid on the basis of a return on the customs form or by authorized electronic transmission by which the tobacco products, cigarette papers, or cigarette tubes are duty and tax paid to Customs.</P> <P>(c) <E T="03">Required information.</E> When tobacco products, cigarette papers, or cigarette tubes enter the United States for consumption, or when they are removed for consumption, the importer must include on the customs form or authorized electronic transmission the following internal revenue tax information.</P> <P>(1) <E T="03">For cigarette papers:</E> For cigarette papers imported on or after January 1, 2000, the importer will show the total number of cigarette papers, the rate of tax, and the amount of tax due. For cigarette papers imported prior to January 1, 2000, the importer will show the number of books or sets, the number of papers in each book or set, the rate of tax, and the amount of tax due.</P> <P>(2) <E T="03">For cigarette tubes:</E> The importer will show the number of tubes, the rate of tax, and the tax due.</P> <P>(3) <E T="03">For cigarettes:</E> The importer will show whether the cigarettes are small (class A) or large (class B), the number of cigarettes, the rate of tax, and the tax due.</P> <P>(4) <E T="03">For cigars.</E> The importer will show:</P> <P>(i) The number imported under each HTS item number;</P> <P>(ii) For large cigars with a sale price of not more than $235.294 per thousand, the number and total sale price of such cigars;</P> <P>(iii) For large cigars with a sale price of more than $235.294 per thousand, the number of cigars;</P> <P>(iv) The applicable tax rate, as specified by § 275.31; and</P> <P>(v) The tax due.</P> <P>(5) <E T="03">For smokeless tobacco:</E> The importer will show whether the product is chewing tobacco or snuff, the number of pounds and ounces, the rate of tax and the tax due.</P> <P>(6) For pipe tobacco: The importer will show the designation “pipe tobacco” or “Tax Class L,” the number of pounds and ounces, the rate of tax and the tax due.</P> <P>(7) <E T="03">For roll-your-own tobacco:</E> The importer will show the designation “roll-your-own” or “Tax Class J”, the number of pounds and ounces, the rate of tax and the amount of tax due.</P> <P>(d) <E T="03">Exceptions.</E> The provisions of this section shall not apply to:</P> <P>(1) Tobacco products, cigarette papers, or cigarette tubes released from customs custody and transferred in bond to a U.S. manufacturer of tobacco products or cigarette papers and tubes (see §§ 275.85, 275.85a, or 275.135);</P> <P>(2) Puerto Rican products on which the tax is prepaid or deferred (see subpart G); and</P> <P>(3) Tax payments of cigars from class 6, customs bonded manufacturing warehouses (see § 275.151).</P> <SECAUTH>(68A Stat. 907, as amended (26 U.S.C. 7652); sec. 202, Pub. L. 85-859, 72 Stat. 1417 (26 U.S.C. 5703))</SECAUTH> <CITA>[T.D. ATF-27, 41 FR 23951, June 14, 1976, as amended by T.D. ATF-40, 42 FR 5005, Jan. 26, 1977; T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-246, 52 FR 669, Jan. 8, 1987; T.D. ATF-284, 54 FR 12190, Mar. 24, 1989; T.D. ATF-289, 54 FR 48841, Nov. 27, 1989; T.D. ATF-307, 55 FR 52744, Dec. 21, 1990: T.D. ATF-421, 64 FR 71924, Dec. 22, 1999; T.D. ATF-424, 64 FR 71932, Dec. 22, 1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999; T.D. ATF-422a, 65 FR 15059, Mar. 21, 2000]</CITA> </SECTION> <SUBJGRP> <HD SOURCE="HED">Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty</HD> <SECTION> <SECTNO>§ 275.82</SECTNO> <SUBJECT>Restrictions on tobacco products labeled for export.</SUBJECT> <P>(a) The provisions of this section apply to tobacco products and cigarette papers and tubes manufactured in the United States and labeled for exportation under parts 44 and 270 of this chapter.</P> <P>(b) Articles described in paragraph (a) of this section may be transferred to or removed from the premises of a manufacturer or an export warehouse proprietor only if such articles are being transferred or removed without tax as provided in this part.</P> <P>(c) Articles described in paragraph (a) of this section may only be imported or brought into the United <PRTPAGE P="19"/>States, after their exportation, under the provisions of 26 U.S.C. 5704(d), by release from Customs custody for delivery to the original manufacturer of such tobacco products or cigarette papers or tubes or to the proprietor of an export warehouse authorized by such manufacturer to receive such articles. These products are transferred in bond and are released from Customs custody without payment of that part of the duty attributable to internal revenue tax.</P> <P>(d) Articles described in paragraph (a) of this section that are not put up in packages may be imported or brought into the United States under 26 U.S.C. 5704(c) by release from Customs custody without payment of tax for delivery to the original manufacturer of such articles. However, because such articles are also eligible for release under 26 U.S.C. 5704(d), such articles will be treated as though released under section 5704(d), due to the penalty provisions in section 5761(c).</P> <P>(e) Articles described in paragraph (a) of this section may not be sold or held for sale for domestic consumption in the United States unless such articles are removed from their export packaging and repackaged by the original manufacturer into new packaging that does not contain an export label. The new packages, marks and notices must conform to the requirements of 27 CFR part 270.</P> <P>(f) The provisions of this section shall apply to articles labeled for export even if the packaging or the appearance of such packaging to the consumer of such articles has been modified or altered by a person other than the original manufacturer so as to remove or conceal or attempt to remove or conceal (including by placement of a sticker over) any export label.</P> <P>(g) For purposes of this section, an article is labeled for export or contains an export label if it bears the mark, label, or notice required by § 44.185 of this chapter.</P> <P>(h) For purposes of this section, references to exportation shall be treated as including a reference to shipment to the Commonwealth of Puerto Rico.</P> <P>(i) The provisions of this section do not apply to any person who, when entering U.S. manufactured tobacco products labeled for export under parts 44 and 270 of this chapter, claims and is granted an exemption from duty and tax for such products under chapter 98 of the Harmonized Tariff Schedule of the United States. The quantity of tobacco products entered may not exceed the quantity limit imposed on such products under the applicable tariff provision. A traveler claiming an exemption under this subsection upon arrival at the border may voluntarily relinquish to the U. S. Customs Service at the time of entry any excess of such quantity without incurring the penalty under section § 275.83.</P> <P>(j) For civil penalties and forfeiture provisions related to violations of this section, see § 275.83. For a criminal penalty applicable to any violation of this section see 26 U.S.C. 5762(b).</P> <CITA>[T.D. ATF-465, 66 FR 45618, Aug. 29, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.83</SECTNO> <SUBJECT>Penalties and forfeiture for products labeled or shipped for export.</SUBJECT> <P>Except for the return of exported products that are specifically authorized under § 275.82(b) and (c):</P> <P>(a) Every person who sells, relands, or receives within the jurisdiction of the United States any tobacco products or cigarette papers or tubes which have been labeled or shipped for exportation under parts 44 and 270 of this chapter;</P> <P>(b) Every person who sells or receives such relanded tobacco products or cigarette papers or tubes; and,</P> <P>(c) Every person who aids or abets in such selling, relanding, or receiving, shall, in addition to the tax and any other penalty provided for in title 26 U.S.C., be liable for a penalty equal to the greater of $1,000 or 5 times the amount of the tax imposed by title 26 U.S.C. All tobacco products and cigarette papers and tubes relanded within the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States.</P> <P>(d) The provisions of this section do not apply to any person who, when entering U.S. manufactured tobacco products labeled for export, claims and is granted an exemption from duty and <PRTPAGE P="20"/>tax for such products under chapter 98 of the Harmonized Tariff Schedule of the United States. The quantity of tobacco products entered may not exceed the quantity limit imposed on such products under the applicable tariff provision. A traveler claiming an exemption under this subsection upon arrival at the border may voluntarily relinquish to the U. S. Customs Service at the time of entry any excess of such quantity without incurring the penalty under this section.</P> <P>(e) For purposes of this section, references to exportation shall be treated as including a reference to shipment to the Commonwealth of Puerto Rico.</P> <CITA>[T.D. ATF-465, 66 FR 45619, Aug. 29, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.85</SECTNO> <SUBJECT>Release from customs custody of imported tobacco articles.</SUBJECT> <P>(a) The provisions of this section apply only to tobacco products, cigarette papers, and cigarettes tubes, which are not put up in packages, <E T="03">i.e.</E>, not placed by the manufacturer or importer in packages in which the products will be sold to consumers. Tobacco products manufactured in a foreign country, the Virgin Islands, or a possession of the United States may be released by the Port Director of Customs or authorized customs officer from customs custody, without payment of internal revenue tax, for transfer to the factory of any manufacturer of tobacco products under the internal revenue bond of the manufacturer to whom such articles are released. Cigarette papers and tubes manufactured in a foreign country, the Virgin Islands, or a possession of the United States may be released by the Port Director of Customs or authorized customs officer from customs custody, without payment of internal revenue tax, for transfer, under the internal revenue bond of the manufacturer to whom such articles are released, to the factory of a manufacturer of cigarette papers and tubes; or a manufacturer of tobacco products solely for use in the manufacture of cigarettes. Releases under this section must be in accordance with § 275.86: <E T="03">Provided, however,</E> that in the case of products exported from the Virgin Islands, in order for a manufacturer of tobacco products or a manufacturer of cigarette papers and tubes to remove such products from customs custody in the United States under the manufacturer's internal revenue bond without payment of internal revenue tax, the manufacturer must file an extension of coverage of the internal revenue bond on ATF Form 2105, and receive a notice of approval from the appropriate ATF officer. The extension of coverage must be executed by the principal and the surety and must be in the following form: </P> <EXTRACT> <P>“Whereas the purpose of this extension is to bind the obligors for the purpose of the tax imposed by 26 U.S.C. 7652(b), on tobacco products and tubes exported from the Virgin Islands and removed from customs custody in the United States without payment of internal revenue tax, for delivery to the principal on said bond.”</P> <P>“Now, therefore, the said bond is further specifically conditioned that the principal named therein must pay all taxes imposed by 26 U.S.C. 7652(b) plus penalties, if any, and interest, for which he may become liable with respect to these products exported from the Virgin Islands and removed from customs custody in the United States without payment of internal revenue tax thereon, and must comply with all provision of law and regulations with respect thereto.”</P> </EXTRACT> <P>(b) Articles received into the factory of a manufacturer under the provision of this section are subject to the provisions of part 40 of this chapter.</P> <SECAUTH>(72 Stat. 1418, as amended; 26 U.S.C. 5704)</SECAUTH> <CITA>[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.85a</SECTNO> <SUBJECT>Release from customs custody of returned articles.</SUBJECT> <P>(a) Domestically produced tobacco products (classifiable under item 9801.00.80 of the Harmonized Tariff Schedule of the United States, 19 U.S.C. 1202) exported from and returned to the United States without change to the product or the shipping container may be released, under the bond of the manufacturer or export warehouse proprietor to whom such articles are released, from customs custody in the United States without payment of that part of the duty attributable to the internal revenue tax for delivery to the factory of any tobacco products manufacturer or to the permit premises of an export warehouse proprietor.</P> <P>(b) Domestically produced cigarette papers and tubes (classifiable under item 9801.00.80 of the Harmonized Tariff <PRTPAGE P="21"/>Schedule of the United States, 19 U.S.C. 1202) exported from and returned to the United States without change to the product or the shipping container may be released from customs custody in the United States without payment of that part of the duty attributable to the internal revenue tax for delivery, under the bond of the manufacturer to whom such articles are released, to the factory of:</P> <P>(1) A manufacturer of cigarette papers and tubes; or</P> <P>(2) A manufacturer of tobacco products solely for use in the manufacture of cigarettes.</P> <P>(c) Releases under this section must be in accordance with the procedures set forth in § 275.86. Once released, the tobacco products and cigarette papers and tubes will be subject to the tax and all other provisions of 26 U.S.C. chapter 52, and, as applicable, subject to the provisions of the regulations in part 40 of this chapter as if they had not been exported or otherwise removed from internal revenue bond.</P> <SECAUTH>(72 Stat. 1418, as amended; 26 U.S.C. 5704)</SECAUTH> <CITA>[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.86</SECTNO> <SUBJECT>Procedure for release.</SUBJECT> <P>(a) Every manufacturer of tobacco products and cigarette papers and tubes and every export warehouse proprietor who desires to obtain the release of tobacco products and cigarette papers and tubes from customs custody, without payment of internal revenue tax, under its internal revenue bond, as provided in §§ 275.85 or 275.85a, must prepare a notice of release, Form 5200.11, in triplicate, and file the three copies of the form with the appropriate ATF officer. The appropriate ATF officer will not certify Form 5200.11 covering the release of tobacco products and cigarette papers and tubes unless the manufacturer is authorized, under part 40 of this chapter, to receive, without payment of tax, the kinds of articles set forth in the form.</P> <P>(b) Importers who are either manufacturers of tobacco products and cigarette papers and tubes or export warehouse proprietors, or their authorized agents, who request the release of tobacco products or cigarette papers and tubes from customs custody in the United States under this section, using customs electronic filing procedures, must not request such release until they have received the ATF Form 5200.11 certified by the appropriate ATF officer. Once Customs releases the tobacco products or cigarette papers and tubes in accordance with 19 CFR Part 143, Customs Directives, and any other applicable instructions, the importer will send a copy of the ATF Form 5200.11 along with a copy of the electronic filing and customs release to the appropriate ATF officer at the address shown thereon. The importer will retain one copy of the ATF Form 5200.11 to meet ATF recordkeeping requirements and one copy to meet customs recordkeeping requirements.</P> <P>(c) Importers or their authorized agents requesting release of tobacco products or cigarette papers and tubes from customs custody in the United States under any other authorized procedure will submit all copies of the ATF Form 5200.11 to the appropriate customs officer along with their request for release. The customs officer will verify that the ATF Form 5200.11 has been certified by the appropriate ATF officer and return all copies to the importer or the importer's authorized representative.</P> <P>(d) Once Customs releases the tobacco products or cigarette papers and tubes in accordance with 19 CFR Part 143, Customs Directives, and any other applicable instructions, the importer will send a copy of the ATF Form 5200.11 along with a copy of the customs release to the appropriate ATF office at the address shown thereon. The importer will retain one copy of the ATF Form 5200.11 to meet ATF recordkeeping requirements and one copy to meet customs recordkeeping requirements.</P> <SECAUTH>(72 Stat. 1418, as amended, 1423, as amended; 26 U.S.C. 5704, 5741)</SECAUTH> <CITA>[T.D. ATF-422, 64 FR 71950, Dec. 22, 1999]</CITA> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <PRTPAGE P="22"/> <HD SOURCE="HED">Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States</HD> <SECTION> <SECTNO>§ 275.101</SECTNO> <SUBJECT>General.</SUBJECT> <P>(a) Tobacco products and cigarette papers and tubes manufactured in Puerto Rico which are brought into the United States and withdrawn for consumption or sale are subject to the tax imposed by 26 U.S.C. 7652(a), at the rates set forth in 26 U.S.C. 5701.</P> <P>(b) The excise taxes collected on tobacco products and cigarette papers and tubes manufactured in Puerto Rico are covered into the Treasury of Puerto Rico. Tobacco products and cigarette papers and tubes are considered as manufactured in Puerto Rico for purposes of 26 U.S.C. 7652(a)(3) if the sum of the cost or value of the materials produced in Puerto Rico, plus the direct costs of processing operations performed in Puerto Rico, equals or exceeds 50 percent of the value of the product when it is brought into the United States.</P> <P>(c) The excise tax on tobacco products and cigarette papers and tubes of Puerto Rican manufacture may be prepaid in Puerto Rico prior to shipment of such articles to the United States in accordance with § 275.105. In the case of tobacco products such tax may be paid in Puerto Rico on the basis of a semi-monthly return in accordance with the applicable provisions of this subpart.</P> <SECAUTH>(68A Stat. 907, as amended, 72 Stat. 1417, 1418, as amended (26 U.S.C. 7652, 5703, 5704))</SECAUTH> <CITA>[T.D. ATF-206, 50 FR 15888, Apr. 23, 1985, as amended by T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. ATF-246, 52 FR 669, Jan. 8, 1987; T.D. ATF-422, 64 FR 71950, Dec. 22, 1999]</CITA> </SECTION> <SUBJGRP> <HD SOURCE="HED">Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes</HD> <SECTION> <SECTNO>§ 275.105</SECTNO> <SUBJECT>Prepayment of tax.</SUBJECT> <P>To prepay, in Puerto Rico, the internal revenue tax imposed by 26 U.S.C. 7652(a), on tobacco products and cigarette paper and tubes of Puerto Rican manufacture which are to be shipped to the United States, the shipper must file, or cause to be filed, a tax return, ATF Form 5000.25, with full remittance of tax which will become due on such tobacco products and cigarette papers and tubes.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0497)</APPRO> <CITA>[T.D. ATF-444, 66 FR 13850, Mar. 8, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.106</SECTNO> <SUBJECT>Examination and record of shipment by taxpayer.</SUBJECT> <P>(a) <E T="03">Shipments other than noncommercial mail shipment.</E> The taxpayer will ensure that the tax has been prepaid on the tobacco products and cigarette papers and tubes in each shipment. The taxpayer will identify the tobacco products or cigarette papers or tubes on the bill of lading or similar record to accompany the shipment with the following information:</P> <P>(1) The marks and numbers on shipping containers;</P> <P>(2) The number of containers;</P> <P>(3) The kind of taxable article and the rate of tax, as specified by 275.30 through 275.35;</P> <P>(4) The number of small cigarettes, large cigarettes or small cigars to be shipped;</P> <P>(5) The number and total sale price of large cigars with a price of not more than $235.294 per thousand to be shipped;</P> <P>(6) The number of large cigars with a sale price of more than $235.294 per thousand to be shipped;</P> <P>(7) The pounds and ounces of chewing tobacco or snuff to be shipped;</P> <P>(8) The pounds and ounces of pipe tobacco or roll-your-own tobacco to be shipped;</P> <P>(9) The number of cigarette papers or tubes to be shipped;</P> <P>(10) The amount of the tax paid on such articles under the provisions of this subpart; and</P> <P>(11) The name and address of the consignee in the United States to whom such products are being shipped. The taxpayer will note such bills of lading or similar records to identify the particular ATF Form 5000.25 on which taxes have been prepaid.</P> <P>(b) <E T="03">Noncommercial mail shipments.</E> Noncommercial mail shipments of tobacco products and cigarette papers and tubes to the United States are exempt from the provisions of paragraph <PRTPAGE P="23"/>(a) of this section, except that the taxpayer will provide a copy of the ATF Form 5000.25 upon request of an appropriate ATF officer.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0560)</APPRO> <CITA>[T.D. ATF-444, 66 FR 13850, Mar. 8, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§§ 275.107-275.108</SECTNO> <RESERVED>[Reserved]</RESERVED> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Deferred Payment of Tax in Puerto Rico on Tobacco Products</HD> <SECTION> <SECTNO>§ 275.109</SECTNO> <SUBJECT>Bond required for deferred taxpayment.</SUBJECT> <P>Where a manufacturer of tobacco products in Puerto Rico desires to defer payment in Puerto Rico of the internal revenue tax imposed by 26 U.S.C. 7652(a), on tobacco products of Puerto Rican manufacture coming into the United States, he shall file a bond, Form 2986, with the regional director (compliance), in accordance with the provisions of this subpart. Such bond shall be conditioned on the payment, at the time and in the manner prescribed in this subpart, of the full amount of tax computed under the provisions of this subpart with respect to tobacco products which are released for shipment to the United States on computation of tax. All taxes which are computed under the provisions of this subpart shall be chargeable against the bond, until such taxes are paid, as provided in § 275.112. The bond shall show the location of the factory from which the tobacco products to which it relates are to be shipped.</P> <CITA>[T.D. 6871, 31 FR 43, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.110</SECTNO> <SUBJECT>Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.</SUBJECT> <P>Where tobacco products or cigarette papers or tubes are to be shipped to the United States involving deferred taxpayment, the bonded manufacturer must calculate the tax from the information contained in the bill of lading or a similar record. The bonded manufacturer will identify each shipment on such record with the following information:</P> <P>(a) The marks and numbers on shipping containers;</P> <P>(b) The number of containers;</P> <P>(c) The kind of taxable article and the rate of tax as specified in 275.30 through 275.35;</P> <P>(d) The number of small cigarettes, large cigarettes or small cigars to shipped;</P> <P>(e) The number and total sale price of large cigars with a price of not more than $235.294 per thousand to be shipped;</P> <P>(f) The number of large cigars with a sale price of more than $235.294 per thousand to be shipped;</P> <P>(g) The pounds and ounces of chewing tobacco or snuff to be shipped;</P> <P>(h) The pounds and ounces of pipe tobacco or roll-your-own tobacco to be shipped;</P> <P>(i) The number of cigarette papers or tubes;</P> <P>(j) The amount of the tax to be paid on such articles under the provisions of this subpart; and</P> <P>(k) The name and address of the consignee in the United States to whom such products are being shipped. The date of completing such record will be treated as the date of computation of the tax. Tobacco products or cigarette papers or tubes may be shipped to the United States in accordance with the provisions of this section only after computation of the tax.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0560)</APPRO> <CITA>[T.D. ATF-444, 66 FR 13851, Mar. 8, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.111</SECTNO> <SUBJECT>Agreement to Pay Tax.</SUBJECT> <P>Upon shipment of tobacco products and cigarette papers or tubes the bonded manufacturer agrees:</P> <P>(a) To pay the tax on the shipment;</P> <P>(b) That there is no default in payment of tax chargeable against the manufacturer's bond on ATF Form 2986 (5210.12); and</P> <P>(c) That the amount of the manufacturer's bond is sufficient or in the maximum penal sum to cover the tax due on the shipment.</P> <CITA>[T.D. ATF-444, 66 FR 13851, Mar. 8, 2001]</CITA> </SECTION> <SECTION> <PRTPAGE P="24"/> <SECTNO>§ 275.112</SECTNO> <SUBJECT>Tax return.</SUBJECT> <P>The internal revenue taxes imposed by 26 U.S.C. 7652(a), with respect to tobacco products manufactured in Puerto Rico and shipped to the United States on computation of tax under the provisions of this subpart shall be paid on the basis of a semimonthly tax return. The bonded manufacturer of such products shall prepare ATF Form 5000.25 in duplicate, and file the original with the Chief, Puerto Rico Operations, and maintain one copy for the file for each semimonthly return period. The bonded manufacturer shall execute the return, ATF Form 5000.25, under the penalties of perjury. He shall file a return for each return period at the time specified in § 275.114, regardless of whether tax is due for that return period. However, where the Regional Director (compliance), Bureau of Alcohol, Tobacco and Firearms, Atlanta, GA, grants specific authorization, the bonded manufacturer need not file a tax return during the term of such authorization for any period in which tax liability was not incurred under the provisions of this subpart.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0497)</APPRO> <CITA>[T.D. ATF-40, 42 FR 5006, Jan. 26, 1977, as amended by T.D. ATF-125, 48 FR 2123, Jan. 18, 1983; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-277, 53 FR 45269, Nov. 9, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.113</SECTNO> <SUBJECT>Return periods.</SUBJECT> <P>Except as provided by § 275.114, the periods to be covered in the semimonthly tax returns shall be from the 1st day through the 15th day of each month, and from the 16th day through the last day of each month.</P> <CITA>[T.D. ATF-365, 60 FR 33675, June 28, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.114</SECTNO> <SUBJECT>Time for filing.</SUBJECT> <P>(a) <E T="03">General rule.</E> Semimonthly tax returns under this subpart shall be filed by the bonded manufacturer, for each return period, not later than the 14th day after the last day of the return period, except as provided by paragraph (b) of this section. The tax shall be paid in full by remittance at the time the return is filed as prescribed in § 275.115 or § 275.115a.</P> <P>(b) <E T="03">Special rule for taxes due for the month of September (effective after December 31, 1994).</E> (1) The second semimonthly period for the month of September shall be divided into two payment periods, from the 16th day through the 26th day, and from the 27th day through the 30th day. The bonded manufacturer shall file a return on Form 5000.25, and make remittance, for the period September 16-26, no later than September 29. The bonded manufacturer shall file a return on Form 5000.25, and make remittance, for the period September 27-30, no later than October 14.</P> <P>(2) <E T="03">Taxpayment not by electronic fund transfer.</E> In the case of taxes not required to be remitted by electronic fund transfer as prescribed by § 275.115a, the second semimonthly period of September shall be divided into two payment periods, from the 16th day through the 25th day, and the 26th day through the 30th day. The bonded manufacturer shall file a return on Form 5000.25, and make remittance, for the period September 16-25, no later than September 28. The bonded manufacturer shall file a return on Form 5000.25, and make remittance, for the period September 26-30, no later than October 14.</P> <P>(3) <E T="03">Amount of payment: Safe harbor rule.</E> (i) Taxpayers are considered to have met the requirements of paragraph (b)(1) of this section, if the amount paid no later than September 29 is not less than 11/15 (73.3 percent) of the tax liability incurred for the semimonthly period beginning on September 1 and ending on September 15, and if any underpayment of tax is paid by October 14.</P> <P>(ii) Taxpayers are considered to have met the requirements of paragraph (b)(2) of this section, if the amount paid no later than September 28 is not less than 2/3rds (66.7 percent) of the tax liability incurred for the semimonthly period beginning on September 1 and ending on September 15, and if any underpayment of tax is paid by October 14.</P> <P>(4) <E T="03">Last day for payment.</E> If the required due date for taxpayment for the periods September 16-25 or September 16-26 as applicable, falls on a Saturday <PRTPAGE P="25"/>or legal holiday, the return and remittance shall be due on the immediately preceding day. If the required due date falls on a Sunday, the return and remittance shall be due on the immediately following day.</P> <P>(c) <E T="03">Postmark.</E> If the return, and remittance as the case may be, are delivered by U.S. Mail to the office of the Chief, Puerto Rico Operations, the date of the official postmark of the U.S. Postal Service stamped on the cover in which the return, and remittance as the case may be, were mailed shall be treated as the date of delivery.</P> <P>(d) <E T="03">Weekends and holidays.</E> Except as provided in paragraph (b)(4) of this section, if the due date falls on a Saturday, Sunday, or legal holiday, the return and remittance shall be due on the immediately preceding day which is not a Saturday, Sunday, or legal holiday.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0467)</APPRO> <CITA>[T.D. ATF-246, 52 FR 669, Jan. 8, 1987, as amended by T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-365, 60 FR 33675, June 28, 1995; T.D. ATF-444, 66 FR 13851, Mar. 8, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.114a</SECTNO> <SUBJECT>Qualification for extended deferral.</SUBJECT> <NOTE> <HD SOURCE="HED">Note:</HD> <P>This section applies only to removals made before January 1, 1983.</P> </NOTE> <P>(a) <E T="03">Bonded manufacturers with bonds executed before September 1, 1973.</E> Bonded manufacturers with bonds on Form 2936 executed before September 1, 1973, who desire to file returns under this subpart with benefit of the extended deferral permitted by § 275.114 shall file with the regional director (compliance) an extension of coverage of bond on Form 2105. Such extension of coverage shall identify the particular bond to which it applies and shall contain a statement of purpose as follows: </P> <EXTRACT> <P>To continue in effect said bond (including all extensions or limitations of terms and conditions previously consented to and approved) notwithstanding that the time for payment of the tax may be deferred by the extended deferral period permitted by regulations in 27 CFR 275.114.</P> </EXTRACT> <FP>If the bond on Form 2986 is in an amount insufficient to cover an extended deferral period, according to the requirements of § 275.121, the bonded manufacturer must either file a new bond or file a strengthening bond to increase the total amount of the bonds then in force to a sufficient amount.</FP> <P>(b) <E T="03">Bonded manufacturers with bonds executed after September 1, 1973.</E> Bonded manufacturers operating under original or superseding bonds executed after September 1, 1973, are automatically qualified for the extended deferral permitted by § 275.114 (unless found in default as provided in § 275.116). Such bonds must be executed in an amount sufficient to cover an extended deferral period, according to the requirements of § 275.121.</P> <P>(c) <E T="03">Commencement of extended deferral.</E> Bonded manufacturers may file returns with benefit of extended deferral only after the applicable bonds and extensions of coverage required by this section have been filed with and approved by the regional director (compliance).</P> <SECAUTH>(68A Stat. 847, as amended, 907, as amended; 26 U.S.C. 7101, 7652(a); 26 U.S.C. 7805)</SECAUTH> <CITA>[T.D. ATF-5, 38 FR 19688, July 23, 1973. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-125, 48 FR 2123, Jan. 18, 1983; T.D. ATF-251, 52 FR 19340, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.115</SECTNO> <SUBJECT>Remittance with return.</SUBJECT> <P>Remittance of the full amount of internal revenue tax computed during the return period shall accompany the return, except as prescribed in § 275.115a. Such remittance may be in any form the Chief, Puerto Rico Operations is authorized to accept under the provisions of § 70.61 of this chapter (Payment by check or money order) and which is acceptable to that officer. In paying the tax, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.</P> <SECAUTH>(Aug. 16, 1954, Ch. 736, 68A Stat. 778 (26 U.S.C. 6313) Aug. 16, 1954, ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956, ch. 462, 70 Stat. 391 (26 U.S.C. 6301))</SECAUTH> <CITA>[26 FR 8195, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-77, 46 FR 3009, Jan. 13, 1981; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-301, 55 FR 47658, Nov. 14, 1990]</CITA> </SECTION> <SECTION> <PRTPAGE P="26"/> <SECTNO>§ 275.115a</SECTNO> <SUBJECT>Payment of tax by electronic fund transfer.</SUBJECT> <P>(a) <E T="03">General.</E> (1) Each taxpayer who was liable, during a calendar year, for a gross amount equal to or exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 40 of this chapter, shall use a commercial bank in making payment by electronic fund transfer (EFT) of taxes on tobacco products, cigarette papers, and cigarette tubes during the succeeding calendar year. Payment of taxes on tobacco products, cigarette papers, and cigarette tubes by cash, check, or money order, as described in § 275.115, is not authorized for a taxpayer who is required, by this section, to make remittances by EFT. For purposes of this section, the dollar amount of tax liability is defined as the gross tax liability of all taxes which are paid in accordance with this subpart, taxable withdrawals from premises in the United States, and importations during the calendar year, without regard to any drawbacks, credits, or refunds, for all premises from which such activities are conducted by the taxpayer. Overpayments are not taken into account in summarizing the gross tax liability.</P> <P>(2) For the purposes of this section, a taxpayer includes a controlled group of corporations, as defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent” in each place it appears in subsection (a) of 26 U.S.C. 1563, as well as in the implementing regulations. Also, the rules for a “controlled group of corporations” apply in a similar fashion to groups which include partnerships and/or sole proprietorships. If one entity maintains more than 50% control over a group consisting of corporations and one, or more, partnerships and/or sole proprietorships, all of the members of the controlled group are one taxpayer for the purpose of determining who is required to make remittances by EFT.</P> <P>(3) A taxpayer who is required by this section to make remittances by EFT, shall make a separate EFT remittance and file a separate tax return for each factory which tobacco products, or cigarette papers, or cigarette tubes are withdrawn upon determination of tax.</P> <P>(b) <E T="03">Requirements.</E> (1) On or before January 10 of each calendar year, except for a taxpayer already remitting the tax by EFT, each taxpayer who was liable for a gross amount equal to or exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 40 of this chapter during the previous calender year, shall notify, in writing, the regional director (compliance), for each region in which taxes are paid. The notice shall be an agreement to make remittances by EFT.</P> <P>(2) For each return filed in accordance with this part, the taxpayer shall direct the taxpayer's bank to make an electronic fund transfer in the amount of the taxpayment to the Treasury Account as provided in paragraph (e) of this section. The request shall be made to the bank early enough for the transfer to be made to the Treasury Account by no later than the close of business on the last day for filing the return, prescribed in § 275.105 or § 275.114. The request shall take into account any time limit established by the bank.</P> <P>(3) If a taxpayer was liable for less than five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes during the preceding calendar year, the taxpayer may choose either to continue remitting the tax as provided in this section or to remit the tax with the return as prescribed by § 275.115. On the first return on which the taxpayer chooses to discontinue remitting the tax by EFT and to begin remitting the tax with the tax return, the taxpayer shall notify the regional director (compliance) by attaching a written notification to the tax return, stating that no taxes are due by EFT, because the tax liability during the preceding calendar year was less than five million dollars, and that the remittance shall be filed with the tax return.</P> <P>(c) <E T="03">Remittance.</E> (1) Each taxpayer shall show on the tax return, information about remitting the tax for that return by EFT and shall file the return with the Chief, Puerto Rico Operations.<PRTPAGE P="27"/> </P> <P>(2) Remittances shall be considered as made when the taxpayment by electronic fund transfer is received by the Treasury Account. For purposes of this section, a taxpayment by electronic fund transfer shall be considered as received by the Treasury Account when it is paid to a Federal Reserve Bank.</P> <P>(3) When the taxpayer directs the bank to effect an electronic fund transfer message as required by paragraph (b)(2) of this section, any transfer data record furnished to the taxpayer, through normal banking procedures, will serve as the record of payment, and shall be retained as part of required records.</P> <P>(d) <E T="03">Failure to make a taxpayment by EFT.</E> The taxpayer is subject to a penalty imposed by 26 U.S.C. 5761, 6651, or 6656, as applicable, for failure to make a taxpayment by EFT on or before the close of business on the prescribed last day for filing.</P> <P>(e) <E T="03">Procedure.</E> Upon the notification required under paragraph (b)(1) of this section, the appropriate ATF officer will issue to the taxpayer an ATF Procedure entitled, Payment of Tax by Electronic Fund Transfer. This publication outlines the procedure a taxpayer is to follow when preparing returns and EFT remittances in accordance with this part.</P> <APPRO>(Approved by the Office of Management and Budget under Control Number 1512-0457)</APPRO> <SECAUTH>(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302); sec. 202, Pub. L. 85-859, 72 Stat. 1417, as amended (26 U.S.C. 5703))</SECAUTH> <CITA>[T.D. ATF-185, 49 FR 37583, Sept. 25, 1984, as amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-245, 52 FR 534, Jan. 7, 1987; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-262, 52 FR 47560, Dec. 15, 1987; T.D. ATF-277, 53 FR 45269, Nov. 9, 1988; T.D. ATF-384, 61 FR 54095, Oct. 17, 1996; T.D. ATF-422, 64 FR 71951, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.116</SECTNO> <SUBJECT>Default.</SUBJECT> <P>Where a check or money order tendered with a semimonthly return for payment of internal revenue tax under the provisions of this subpart is not paid on presentment, where a bonded manufacturer fails to remit with the semimonthly return the full amount of tax due thereunder, or where a bonded manufacturer is otherwise in default in payment of tax under the provisions of this subpart, he shall not ship tobacco products to the United States on computation of tax, until the regional director (compliance) finds that the revenue will not be jeopardized by deferred payment of tax under the provisions of this subpart.</P> <CITA>[T.D. 6871, 31 FR 44, Jan 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§§ 275.117-275.118</SECTNO> <RESERVED>[Reserved]</RESERVED> </SECTION> <SECTION> <SECTNO>§ 275.119</SECTNO> <SUBJECT>Corporate surety.</SUBJECT> <P>(a) Surety bonds, required under the provisions of this subpart, may be given only with corporate sureties holding certificates of authority from the Secretary of the Treasury as acceptable sureties on Federal bonds. Limitations concerning corporate sureties are prescribed by the Secretary in the current revision of Treasury Department Circular No. 570 (Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies). The surety shall have no interest whatever in the business covered by the bond.</P> <P>(b) Treasury Department Circular No. 570 is published in the <E T="04">Federal Register</E> annually as of the first workday of July. As they occur, interim revisions of the circular are published in the <E T="04">Federal Register.</E> Copies may be obtained from the Audit Staff, Bureau of Government Financial Operations, Department of the Treasury, Washington, DC 20226.</P> <SECAUTH>(July 30, 1947, ch. 390, 61 Stat. 648, as amended (6 U.S.C. 6, 7))</SECAUTH> <CITA>[T.D. ATF-92, 46 FR 46922, Sept. 23, 1981]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.120</SECTNO> <SUBJECT>Deposit of securities in lieu of corporate surety.</SUBJECT> <P>In lieu of corporate surety, the manufacturer of tobacco products in Puerto Rico may pledge and deposit, as security for his bond, securities which are transferrable and are guaranteed both as to interest and as to principal by the <PRTPAGE P="28"/>United States, in accordance with the provisions of 31 CFR part 225.</P> <SECAUTH>(61 Stat. 650; 6 U.S.C. 15)</SECAUTH> <CITA>[T.D. 6871, 31 FR 44, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.121</SECTNO> <SUBJECT>Amount and Account of bond.</SUBJECT> <P>(a) <E T="03">Bond amount.</E> Except for the maximum and minimum amounts stated in this paragraph, the total amount of the bond or bonds for tobacco products or cigarette papers or tubes under the provisions of this subpart must be in an amount not less than the amount of unpaid tax chargeable at any one time against the bond. A manufacturer who will defer payment of tax for a shipment of tobacco products or cigarette papers or tubes under the provisions of this subpart must have sufficient credit in this account to cover the taxes prior to making the shipment to the United States. The maximum and minimum amounts of such bond or bonds are as follows:</P> <GPOTABLE CDEF="s100,12,12" COLS="3" OPTS="L2,tp0,i1"> <BOXHD> <CHED H="1">Taxable article</CHED> <CHED H="1">Bond amount maximum</CHED> <CHED H="1">Bond amount minimum</CHED> </BOXHD> <ROW> <ENT I="01">(1) Cigarettes</ENT> <ENT>$250,000</ENT> <ENT>$1,000</ENT> </ROW> <ROW> <ENT I="01">(2) Any combination of taxable articles</ENT> <ENT>250,000</ENT> <ENT>1,000</ENT> </ROW> <ROW> <ENT I="01">(3) One kind of taxable article other than cigarettes</ENT> <ENT>150,000</ENT> <ENT>1,000</ENT> </ROW> </GPOTABLE> <P>(b) <E T="03">Bond Account.</E> Where the amount of a bonded manufacturer's bond is less than the maximum amount prescribed in paragraph (a) of this section, a bonded manufacturer must maintain an account reflecting all outstanding taxes with which the manufacturer's bond is chargeable. A manufacturer must debit such account with the amount of tax that was agreed to be paid under § 275.111 or is otherwise chargeable against such bond and then must credit the account for the amount paid on Form 5000.25 or other ATF-prescribed document, at the time it is filed.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0560)</APPRO> <CITA>[T.D. ATF-444, 66 FR 13851, Mar. 8, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.122</SECTNO> <SUBJECT>Strengthening bond.</SUBJECT> <P>Where the amount of any bond is no longer sufficient under the provisions of § 275.121, the bonded manufacturer shall immediately file a strengthening bond in an appropriate amount with the same surety as that on the bond already in effect, unless a superseding bond is filed pursuant to § 275.123. A strengthening bond will not be approved where any notation is made thereon which is intended, or which may be construed, as a release of any former bond, or as limiting the amount of either bond to less than its full amount.</P> <CITA>[26 FR 8195, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.123</SECTNO> <SUBJECT>Superseding bond.</SUBJECT> <P>A bonded manufacturer shall immediately file a new bond to supersede his current bond when (a) the corporate surety on the current bond becomes insolvent, (b) the regional director (compliance) approves a request from the surety on the current bond to terminate his liability under the bond, (c) the payment of any liability under a bond is made by the surety thereon, (d) the amount of the bond is no longer sufficient under the provisions of § 275.121 and a strengthening bond has not been filed, or (e) the regional director (compliance) considers a superseding bond necessary for the protection of the revenue.</P> <CITA>[26 FR 8195, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.124</SECTNO> <SUBJECT>Extension of coverage of bond.</SUBJECT> <P>An extension of coverage of the bond of a bonded manufacturer shall be required (a) as provided in § 275.114a, and (b) in the case of any change in the location of the factory as set forth in the bond. Such extension of coverage of the bond shall be manifested on Form 2105 <PRTPAGE P="29"/>by the bonded manufacturer and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond.</P> <CITA>[T.D. ATF-5, 38 FR 19689, July 23, 1973. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.125</SECTNO> <SUBJECT>Approval of bond and extension of coverage of bond.</SUBJECT> <P>The regional director (compliance) is authorized to approve all bonds and extensions of coverage of bonds (except under § 275.136) filed under this subpart. No manufacturer of tobacco products in Puerto Rico shall defer taxes under this subpart until he receives from the regional director (compliance) notice of approval of the bond or of an appropriate extension of coverage of the bond required under this subpart. Upon receipt of the duplicate copy of an approved bond or extension of coverage of bond from the regional director (compliance), such copy of the bond or extension of coverage of bond shall be retained by the bonded manufacturer and shall be made available for inspection by any ATF officer upon his request.</P> <CITA>[T.D. 6871, 31 FR 45, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.126</SECTNO> <SUBJECT>Termination of bond.</SUBJECT> <P>Any bond given under the provisions of this subpart may be terminated as to future transactions, by the regional director (compliance), (a) pursuant to application of surety as provided in § 275.127; (b) on approval of a superseding bond; (c) on notification by the bonded manufacturer to the regional director (compliance) that he has discontinued the deferral of taxes under the bond; or (d) on notification by the bonded manufacturer to the regional director (compliance) that he has discontinued business. When any bond is terminated, the regional director (compliance) shall notify both the bonded manufacturer and surety on such bond, in writing, of such action.</P> <CITA>[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.127</SECTNO> <SUBJECT>Application of surety for relief from bond.</SUBJECT> <P>A surety on any bond given under the provisions of this subpart may at any time in writing notify the bonded manufacturer and the regional director (compliance) that he desires, after a date named, to be relieved of liability under said bond. Such date shall be not less than 10 days after the date the notice is received by the regional director (compliance). The surety shall also file with the regional director (compliance) an acknowledgement or other proof of service on the bonded manufacturer. If such notice is not thereafter in writing withdrawn, the rights of the bonded manufacturer as supported by said bond shall be terminated on the date named in the notice, and the surety shall be relieved from liability to the extent set forth in § 275.128.</P> <CITA>[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.128</SECTNO> <SUBJECT>Relief of surety from bond.</SUBJECT> <P>Where the surety on a bond given under the provisions of this subpart has filed application for relief from liability as provided in § 275.127, the surety shall be relieved from liability for transactions occurring wholly subsequent to the date specified in the notice, or the effective date of a new bond, if one is given.</P> <CITA>[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.129</SECTNO> <SUBJECT>Release of pledged securities.</SUBJECT> <P>Securities of the United States, pledged and deposited as provided in § 275.120, shall be released only in accordance with the provisions of 31 CFR part 225. Such securities will not be released by the regional director (compliance) until the liability under the bond for which they were pledged has been terminated. When the regional director (compliance) is satisfied that they may be released, he shall fix the date or dates on which a part or all of such securities may be released. At any time prior to the release of such securities, the regional director (compliance) may <PRTPAGE P="30"/>extend the date of release for such additional length of time as he deems necessary.</P> <SECAUTH>(61 Stat. 650; 6 U.S.C. 15)</SECAUTH> <CITA>[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§§ 275.135-275.138</SECTNO> <RESERVED>[Reserved]</RESERVED> </SECTION> <SECTION> <SECTNO>§ 275.139</SECTNO> <SUBJECT>Records.</SUBJECT> <P>Every manufacturer of tobacco products and cigarette papers and tubes in the United States who receives tobacco products or cigarette papers or tubes or Puerto Rican manufacture, without payment of internal revenue tax, under his bond, shall keep separate records of all items received, removed subject to tax, removed for tax-exempt purposes, and otherwise disposed of, showing the following information:</P> <P>(a) Date, quantity, kind of cigars, cigarettes, smokeless tobacco, pipe tobacco and roll-your-own tobacco (number of small cigars—large cigars; number of small cigarettes—large cigarettes; pounds and ounces of chewing tobacco—snuff; pounds and ounces of pipe tobacco—roll-your-own tobacco).</P> <P>(b) The sale price of large cigars removed subject to tax, except that if the price is more than $235.294 per thousand, it may be shown as if it were $236 per thousand.</P> <P>(c) Cigarette papers:</P> <P>(1) Before January 1, 2000, the date and number of books or sets of cigarette papers of each numerical content.</P> <P>(2) On and after January 1, 2000, the date and number of cigarette papers.</P> <P>(d) The date and number of cigarette tubes.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0362)</APPRO> <SECAUTH>(Sec. 2128(c), Pub. L. 94-455, 90 Stat. 1921 (26 U.S.C. 5741))</SECAUTH> <CITA>[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, as amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-289, 54 FR 48841, Nov. 27, 1989; T.D. ATF-307, 55 FR 52745, Dec. 21, 1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.140</SECTNO> <SUBJECT>Taxpayment in the United States.</SUBJECT> <P>Every manufacturer of tobacco products or cigarette papers or tubes in the United States who receives Puerto Rican tobacco products or cigarette papers or tubes without payment of internal revenue tax, under his bond, and subsequently removes such products, subject to tax, must pay the tax imposed on such products by 26 U.S.C. 7652(a), at the rates prescribed in 26 U.S.C. 5701, on the basis of a return under the provisions of part 40 of this chapter applicable to the taxpayment of tobacco products. Similarly, every manufacturer of cigarette papers and tubes in the United States who receives Puerto Rican cigarette papers and tubes and subsequently removes such articles, shall pay the tax imposed on such articles by 26 U.S.C. 7652(a), at the rates prescribed in 26 U.S.C. 5701, on the basis of a return under the provisions of part 40 of this chapter applicable to taxpayment of cigarette papers and tubes. Such tobacco products and cigarettes papers and tubes shall be separately listed and identified as articles of Puerto Rican manufacture on Form 5000.24. The amount of tax paid on such articles shall be separately stated on Form 5000.24.</P> <CITA>[T.D. 6871, 31 FR 45, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-384, 61 FR 54095, Oct. 17, 1996; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-422, 64 FR 71951, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.141</SECTNO> <SUBJECT>Reports.</SUBJECT> <P>Every manufacturer of tobacco products or cigarette papers or tubes in the United States who receives Puerto Rican tobacco products, or cigarette papers or tubes without payment of internal revenue tax, under his bond, must report the receipt and disposition of such tobacco products and cigarette papers and tubes on supplemental monthly reports. Such supplemental reports shall be made on Form 5210.5 or Form 2138 and shall have inserted thereon the heading, “Cigars and Cigarettes of Puerto Rican Manufacture” or “Cigarette Papers and Tubes of Puerto Rican Manufacture,” as the case may be. The original of such supplemental <PRTPAGE P="31"/>report shall be attached to the manufacturer's regular monthly report when filed.</P> <SECAUTH>(72 Stat. 1422; 26 U.S.C. 5722)</SECAUTH> <CITA>[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-422, 64 FR 71951, Dec. 22, 1999]</CITA> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H [Reserved]</HD> <SECTION> <SECTNO>§§ 275.151-275.153</SECTNO> <RESERVED>[Reserved]</RESERVED> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Claims</HD> <SUBJGRP> <HD SOURCE="HED">General</HD> <SECTION> <SECTNO>§ 275.161</SECTNO> <SUBJECT>Abatement of assessment.</SUBJECT> <P>A claim for abatement of the unpaid portion of the assessment of any tax on tobacco products and cigarette papers and tubes, or any liability in respect thereof, may be allowed to the extent that such assessment is excessive in amount, is assessed after expiration of the applicable period of limitation, or is erroneously or illegally assessed. Any claim under this section shall be prepared on Form 2635 (5620.8), in duplicate, and shall set forth the particulars under which the claim is filed. The original of the claim, accompanied by such evidence as is necessary to establish to the satisfaction of the regional director (compliance) that the claim is valid, shall be filed with the regional director (compliance) for the region in which the tax or liability was assessed, and the duplicate of the claim shall be retained by the claimant.</P> <SECAUTH>(68A Stat. 792; 26 U.S.C. 6404)</SECAUTH> <CITA>[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.162</SECTNO> <SUBJECT>Losses caused by disaster occurring after September 2, 1958.</SUBJECT> <P>Claims involving internal revenue tax paid or determined and customs duty paid on tobacco products and cigarette papers and tubes removed, which are lost, rendered unmarketable, or condemned by a duly authorized official by reason of a “major disaster” occurring in the United States after September 2, 1958, shall be filed in accordance with the provisions of subpart C of part 46 of this chapter.</P> <SECAUTH>(72 Stat. 1420; 26 U.S.C. 5708)</SECAUTH> <CITA>[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-457, 66 FR 32220, June 14, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.163</SECTNO> <SUBJECT>Refund of tax.</SUBJECT> <P>The taxes paid on tobacco products and cigarette papers and tubes imported or brought into the United States may be refunded (without interest) to the taxpayer on proof satisfactory to the regional director (compliance) that the taxpayer has paid the tax on tobacco products and cigarette papers and tubes lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such taxpayer, or withdrawn by him from the market. Any claim for refund of tax under this section shall be prepared on Form 2635 (5620.8), in duplicate, and shall include a statement that the tax imposed on tobacco products and cigarette papers and tubes by 26 U.S.C. 7652 or chapter 52, as applicable, has been paid in respect to the articles covered in the claim, and that the articles were lost, destroyed, or withdrawn from the market, within six months preceding the date the claim is filed and shall be executed under the penalties of perjury. A claim for refund relating to articles lost or destroyed shall be supported as prescribed in § 275.165, and a claim relating to articles withdrawn from the market shall include a schedule prepared and verified as prescribed in §§ 275.170 and 275.171 or §§ 275.172 and 275.173. The original of the claim shall be filed with the regional director (compliance) for the region in which the tax was paid, or, where the tax was paid in more than one region, with the regional director (compliance) for any one of the regions in which the tax was paid. The duplicate of the claim, with the copy of any verified supporting <PRTPAGE P="32"/>schedules, shall be retained by the claimant.</P> <SECAUTH>(68A Stat. 907, as amended, 72 Stat. 1419, as amended; 26 U.S.C. 7652, 5705)</SECAUTH> <CITA>[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 1987]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed</HD> <SECTION> <SECTNO>§ 275.165</SECTNO> <SUBJECT>Action by taxpayer.</SUBJECT> <P>Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, and the taxpayer desires to file claim for refund of the tax on such articles, he shall, in addition to complying with the requirements of § 275.163, indicate on the claim the nature, date, place, and extent of such loss or destruction. The claim shall be accompanied by such evidence as is necessary to establish to the satisfaction of the regional director (compliance) that the claim is valid.</P> <SECAUTH>(72 Stat. 1419, as amended; 26 U.S.C. 5705)</SECAUTH> <CITA>[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market</HD> <SECTION> <SECTNO>§ 275.170</SECTNO> <SUBJECT>Reduction of tobacco products to materials; ATF action.</SUBJECT> <P>(a) <E T="03">General.</E> Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are withdrawn from the market and the taxpayer desires to file claim for refund of the tax on the articles, he shall, in addition to the requirements of § 275.163, assemble the articles at any suitable place, if they are to be destroyed or reduced to tobacco. The taxpayer shall group the articles according to the rates of tax applicable to the articles, and shall prepare a schedule of the articles on ATF Form 5200.7, in triplicate. All copies of the schedule shall be forwarded to the regional director (compliance) for the region in which the tobacco products and cigarette papers and tubes are assembled.</P> <P>(b) <E T="03">Large cigars.</E> Refund or credit of tax on large cigars withdrawn from the market is limited to the lowest tax applicable to that brand and size of cigar during the required record retention period (see § 275.22) except where the importer establishes that a greater amount was actually paid. For each claim involving large cigars withdrawn from the market, the importer must include a certification on either ATF Form 5200.7 or ATF Form 2635 (5620.8) to read as follows: </P> <EXTRACT> <P>The amounts claimed relating to large cigars are based on the lowest sale price applicable to the cigars during the required record retention period, except where specific documentation is submitted with the claim to establish that any greater amount of tax claimed was actually paid.</P> </EXTRACT> <SECAUTH>(See 26 U.S.C. 5705)</SECAUTH> <CITA>[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, as amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-307, 55 FR 52745, Dec. 21, 1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.171</SECTNO> <SUBJECT>Reduction of tobacco products to materials, action by regional director (compliance).</SUBJECT> <P>Upon receipt of a schedule of tobacco products and cigarette papers and tubes which have been imported or brought into the United States and which are withdrawn from the market by a taxpayer who desires to destroy such articles or, in the case of tobacco products, reduce them to tobacco, the regional director (compliance) may assign an ATF officer to verify the schedule and supervise destruction of the articles (and stamps, if any) or the reduction of tobacco products to tobacco, or the regional director (compliance) may authorize the taxpayer to destroy the articles (and stamps, if any) or reduce tobacco products to tobacco without <PRTPAGE P="33"/>supervision by so stating on the original and one copy of the schedule returned to the taxpayer.</P> <SECAUTH>(72 Stat. 1419, as amended; 26 U.S.C. 5705)</SECAUTH> <CITA>[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.172</SECTNO> <SUBJECT>Return to nontaxpaid status, action by taxpayer.</SUBJECT> <P>(a) <E T="03">General.</E> Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are withdrawn from the market and the taxpayer desires to file a claim for refund of the tax on the articles and return them to a nontaxpaid status, he shall, in addition to the requirements of § 275.163, assemble the articles in or adjacent to the factory in which the articles are to be retained or received in a nontaxpaid status. The taxpayer shall group the articles according to the rates of tax applicable to the articles, and shall prepare a schedule of the articles, on Form 5200.7, in triplicate. All copies of the schedule shall be forwarded to the regional director (compliance) for the region in which the tobacco products and cigarette papers and tubes are assembled.</P> <P>(b) <E T="03">Large cigars.</E> Refund or credit of tax on large cigars withdrawn from the market is limited to the lowest tax applicable to that brand and size of cigar during the required record retention period (see § 275.22) except where the importer establishes that a greater amount was actually paid. For each claim involving large cigars withdrawn from the market, the importer must include a certification on either ATF Form 5200.7 or ATF Form 2635 (5620.8) to read as follows: </P> <EXTRACT> <P>The amounts claimed relating to large cigars are based on the lowest sale price applicable to the cigars during the required record retention period, except where specific documentation is submitted with the claim to establish that any greater amount of tax claimed was actually paid.</P> </EXTRACT> <SECAUTH>(See 26 U.S.C. 5705)</SECAUTH> <CITA>[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-307, 55 FR 52745, Dec. 21, 1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.173</SECTNO> <SUBJECT>Return to nontaxpaid status, action by regional director (compliance).</SUBJECT> <P>Upon receipt of a schedule of tobacco products and cigarette papers and tubes which have been imported or brought into the United States and which are withdrawn from the market by a taxpayer who desires to return such articles to a nontaxpaid status, the regional director (compliance) may assign an ATF officer to verify the schedule and supervise disposition of the articles (and destruction of the stamps, if any) or the regional director (compliance) may authorize the receiving manufacturer to verify the schedule and disposition of the articles (and destruction of the stamps, if any) covered therein, without supervision, by so stating on the original and one copy of the schedule returned to the manufacturer. Where the receipt in a factory of tobacco products and cigarette papers and tubes has been verified, such articles shall be treated by the receiving manufacturer as nontaxpaid and shall be covered by the manufacturer's bond.</P> <SECAUTH>(72 Stat. 1419, as amended; 26 U.S.C. 5705)</SECAUTH> <CITA>[T.D. 6871, 31 FR 47, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.174</SECTNO> <SUBJECT>Disposition of tobacco products and cigarette papers and tubes, and schedule.</SUBJECT> <P>When an ATF officer is assigned to verify the schedule and supervise destruction or other disposition of tobacco products and cigarette papers and tubes which have been imported or brought into the United States, such officer shall, upon completion of his assignment, execute a certificate on all <PRTPAGE P="34"/>copies of the schedule to show the disposition and the date of disposition of such articles. The ATF officer shall return the original and one copy of the certified schedule to the taxpayer. When a taxpayer destroys such articles (and stamps, if any) or reduces tobacco products to materials, or a receiving manufacturer verifies the schedule and disposition of such articles (and stamps, if any), he shall execute a certificate on the original and the copy of the schedule returned to him, to show the disposition and the date of disposition of the articles. The taxpayer shall attach the original of the certified schedule to his claim for refund.</P> <SECAUTH>(72 Stat. 1419, as amended; 26 U.S.C. 5705)</SECAUTH> <CITA>[T.D. 6871, 31 FR 47, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]</CITA> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart J—Records and Reports</HD> <SOURCE> <HD SOURCE="HED">Source:</HD> <P>T.D. ATF-40, 42 FR 5007, Jan. 26, 1977, unless otherwise noted.</P> </SOURCE> <SECTION> <SECTNO>§ 275.181</SECTNO> <SUBJECT>Records of large cigars.</SUBJECT> <P>Every person who imports large cigars for sale within the United States must keep such records as are necessary to establish and verify the sale price that applies to large cigars removed (entered or withdrawn).</P> <P>(a) <E T="03">Basic record.</E> The importer must keep a record to show each sale price (as determined under § 275.39), which is applicable to large cigars removed. No later than the tenth business day in January of each year the importer must prepare such a record to show the sale price in effect on the first day of that year for each brand and size of large cigars. The importer must note any change in a price from that shown in the record within ten business days after such change in price. The record must be a continuing one for each brand and size of cigar (and type of packaging, if pertinent), so that the taxable price on any date may be readily ascertained. If an importer removes new types of large cigars after the beginning of the year, the importer must enter the sale price and its effective date for such large cigars in the basic record within ten business days after such removal.</P> <P>(b) <E T="03">Copies of price announcements.</E> The importer must keep a copy of each general announcement that is issued internally or to the trade about establishment or change of large cigar sale prices. If the copy does not show the actual date when issued it must be annotated to show this information.</P> <P>(c) <E T="03">Copies of entry and withdrawal forms.</E> The importer must keep a copy of each customs entry or withdrawal form on which internal revenue tax for large cigars is declared pursuant to § 275.81.</P> <P>(d) <E T="03">Alternative record.</E> If an importer has so few import transactions and/or brands and sizes of large cigars that retention of an appropriate copy of each entry and withdrawal form required under paragraph (c) of this section will provide an adequate record of sale prices, then the record required under paragraph (a) of this section need not be kept. In such case the entry and withdrawal forms must identify the brands and sizes of cigars covered and show the corresponding quantity and sale price for each. If such information was not originally entered on the form it may be included by annotation. Whenever the appropriate ATF officer finds that alternative records being kept pursuant to this paragraph are inadequate for the intended purpose, he or she may so notify the importer in writing, after which time the importer must keep the record required under paragraph (a) of this section.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0368)</APPRO> <CITA>[T.D. ATF-420, 64 FR 71944, Dec. 22, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.182</SECTNO> <SUBJECT>Availability of records.</SUBJECT> <P>The records required under § 275.181 shall be kept by the importer at his usual place of business unless otherwise authorized in writing by the regional director (compliance), and shall be made available for inspection by any ATF officer upon his request. (For retention period, see § 275.22.)</P> </SECTION> <SECTION> <PRTPAGE P="35"/> <SECTNO>§ 275.183</SECTNO> <RESERVED>[Reserved]</RESERVED> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Tobacco Products Importers</HD> <SOURCE> <HD SOURCE="HED">Source:</HD> <P>T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, unless otherwise noted.</P> </SOURCE> <SECTION> <SECTNO>§ 275.190</SECTNO> <SUBJECT>Persons required to qualify.</SUBJECT> <P>Any person who engages in the business as an importer of tobacco products must qualify as an importer of tobacco products in accordance with the provisions of this part. Any person eligible for the exemption in § 275.50 is not engaged in the business as an importer of tobacco products.</P> <P>Persons importing tobacco products and cigarette papers and tubes for personal use, in such quantities as may be allowed by Customs without payment of tax, do not require an importer's permit.</P> </SECTION> <SECTION> <SECTNO>§ 275.191</SECTNO> <SUBJECT>Application for permit.</SUBJECT> <P>Except as provided in § 275.192, every person, before commencing business as an importer of tobacco products as defined in § 275.11, must make application for, and obtain, the permit provided by this subpart K. Such application must be made on ATF Form 5230.4, according to the instructions for the form. All documents required under this part to be furnished with such application must be made a part thereof.</P> </SECTION> <SECTION> <SECTNO>§ 275.192</SECTNO> <SUBJECT>Transitional rule.</SUBJECT> <P>Any person who—</P> <P>(a) Was engaged in the business as an importer of tobacco products before January 1, 2000, and</P> <P>(b) Who files an application with ATF before January 1, 2000, may continue to import tobacco products and cigarette papers and tubes pending action on their application by ATF. Pending such final action, all provisions of chapter 52 of the Internal Revenue Code of 1986 will apply to such applicant.</P> </SECTION> <SECTION> <SECTNO>§ 275.193</SECTNO> <SUBJECT>Corporate documents.</SUBJECT> <P>Every corporation, before commencing business as an importer of tobacco products, must furnish with its application for permit, required by § 275.191, a true copy of the corporate charter or a certificate of corporate existence or incorporation executed by the appropriate officer of the State in which incorporated. The corporation must likewise furnish duly authenticated extracts of the stockholders’ meetings, bylaws, or directors’ meetings, listing the offices the incumbents of which are authorized to sign documents or otherwise act in behalf of the corporation in matters relating to 26 U.S.C. chapter 52, and regulations issued thereunder. The corporation must also furnish evidence, in duplicate, of the identity of the officers and directors and each person who holds more than ten percent of the stock of such corporation. Where any of the information required by this section has previously been filed with the appropriate ATF officer, and such information is currently complete and accurate, a written statement to that effect, in duplicate, will be sufficient for the purpose of this section.</P> </SECTION> <SECTION> <SECTNO>§ 275.194</SECTNO> <SUBJECT>Articles of partnership or association.</SUBJECT> <P>Every partnership or association, before commencing business as an importer of tobacco products, must furnish with its application for permit required by § 275.191 a true copy of the articles of partnership or association, if any, or certificate of partnership or association where required to be filed by any State, county, or municipality. Where a partnership or association has previously filed such documents with the appropriate ATF officer and such documents are currently complete and accurate, a written statement, in duplicate, to that effect by the partnership or association will be sufficient for the purpose of this section.</P> </SECTION> <SECTION> <SECTNO>§ 275.195</SECTNO> <SUBJECT>Trade name certificate.</SUBJECT> <P>Every person, before commencing business under a trade name as an importer of tobacco products, must furnish with his application for a permit, required by § 275.191, a true copy of the certificate or other document, if any, issued by a State, county, or municipal authority in connection with the transaction of business under such trade name. If no such true copy of the certificate or other document is so required, a written statement, in duplicate, to that effect by such person will <PRTPAGE P="36"/>be sufficient for the purpose of this section.</P> </SECTION> <SECTION> <SECTNO>§ 275.196</SECTNO> <SUBJECT>Power of attorney.</SUBJECT> <P>If the application for permit or any report, return, notice, schedule, or other document required to be executed is to be signed by an individual (including one of the partners for a partnership or one of the members of an association) as an attorney in fact for any person, or if an individual is to otherwise officially represent such person, power of attorney on Form 1534 must be furnished to the appropriate ATF officer. (For power of attorney in connection with conference and practice requirements see subpart E, part 70 of this chapter.) Such power of attorney is not required for persons whose authority is furnished with the corporate documents as required by § 275.194. Form 1534 does not have to be filed again with the appropriate ATF officer if such form has previously been submitted to ATF and is still in effect.</P> </SECTION> <SECTION> <SECTNO>§ 275.197</SECTNO> <SUBJECT>Additional information.</SUBJECT> <P>The appropriate ATF officer may require such additional information as may be deemed necessary to determine whether the applicant is entitled to a permit under the provisions of this part. The applicant must, when required by the appropriate ATF officer, furnish as a part of his application for such permit such additional information as the appropriate ATF officer deems necessary to determine whether the applicant is entitled to a permit.</P> </SECTION> <SECTION> <SECTNO>§ 275.198</SECTNO> <SUBJECT>Investigation of applicant.</SUBJECT> <P>Appropriate ATF officers may inquire or investigate to verify the information in connection with an application for a permit. The investigation will ascertain whether the applicant is, by reason of his business experience, financial standing, and trade connections, likely to maintain operations in compliance with 26 U.S.C. chapter 52, and regulations thereunder; whether the applicant has disclosed all material information required, or whether the applicant has made any material false statement in the application for such permit.</P> </SECTION> <SECTION> <SECTNO>§ 275.199</SECTNO> <SUBJECT>Notice of contemplated disapproval.</SUBJECT> <P>If the appropriate ATF officer has reason to believe that the applicant is not entitled to a permit, the appropriate ATF officer will promptly give to the applicant a notice of the contemplated disapproval of the application and opportunity for hearing thereon in accordance with part 71 of this chapter. If, after such notice and opportunity for hearing, the appropriate ATF officer finds that the applicant is not entitled to a permit, an order will be prepared stating the findings on which the permit request is denied.</P> <CITA>[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, as amended by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 275.200</SECTNO> <SUBJECT>Issuance of permit.</SUBJECT> <P>If the application for permit, together with the required supporting documents, is approved, the appropriate ATF officer will issue a permit on ATF F 5200.24 to the applicant as an importer of tobacco products.</P> </SECTION> <SECTION> <SECTNO>§ 275.201</SECTNO> <SUBJECT>Duration of permit.</SUBJECT> <P>(a) Permits other than temporary permits issued under paragraph (b) of this section will be valid for a period of three years from the effective date shown on the permit, ATF F 5200.24.</P> <P>(b) Temporary permits will be issued for a one-year period to those applicants described in § 275.192.</P> </SECTION> <SECTION> <SECTNO>§ 275.202</SECTNO> <SUBJECT>Renewal of permit.</SUBJECT> <P>Importers wishing to continue operations beyond the expiration of their current permit must renew their permit by making application within 30 days of such expiration on ATF F 5200.24, in accordance with instructions for the form. The expiring permit will continue in effect until final action is taken by ATF on the application for renewal, provided a timely application for renewal is filed.</P> </SECTION> <SECTION> <SECTNO>§ 275.203</SECTNO> <SUBJECT>Retention of permit and supporting documents.</SUBJECT> <P>The importer must retain the permit, together with the copy of the application and supporting documents returned with the permit, at the same place where the records required by <PRTPAGE P="37"/>this part are kept. The permit and supporting documents must be made available for inspection by any appropriate ATF officer upon request.</P> </SECTION> <SUBJGRP> <HD SOURCE="HED">Required Records and Reports</HD> <SECTION> <SECTNO>§ 275.204</SECTNO> <SUBJECT>General.</SUBJECT> <P>Every tobacco products importer must keep such records and, when required by this part, submit such reports, of the physical receipt and disposition of tobacco products. Records and reports will not be required under this part with respect to tobacco products while in customs custody.</P> </SECTION> <SECTION> <SECTNO>§ 275.205</SECTNO> <SUBJECT>Recordkeeping requirements.</SUBJECT> <P>Any owner, importer, consignee, or their agent who imports, or knowingly causes to be imported, any tobacco product or cigarette papers or tubes must make and keep records. A person purchasing a tobacco product from the importer in a domestic transaction and who does not knowingly cause merchandise to be imported is not required to make and keep records unless:</P> <P>(a) The terms and conditions of the importation are controlled by the person placing the order with the importer (<E T="03">e.g.</E>, the importer is not an independent contractor but the agent of the person placing the order).</P> <P>(b) The tobacco products purchased from the importer include more than 60,000 cigarettes, in which case the importer and the person placing the order with the importer must keep the records required by 27 CFR Part 46, Subpart F, Distribution of Cigarettes. Dividing a single shipment of more than 60,000 cigarettes into smaller components of 60,000 cigarettes or less does not exempt any person from the recordkeeping requirements of this subpart.</P> <CITA>[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, as amended by T.D. ATF-457, 66 FR 32220, June 14, 2001]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Filing and Retention of Records and Reports</HD> <SECTION> <SECTNO>§ 275.206</SECTNO> <SUBJECT>Reports.</SUBJECT> <P>(a) Importers must file a monthly report on ATF F 5220.6 in accordance with the format and instructions for the form.</P> <P>(b) The first report(s) must be submitted by the 15th day of the month following the month in which the permit is issued; all previous months beginning January 1, 2000, must also be reported at that time. </P> <EXTRACT> <FP>For example:</FP> <P>An importer who is issued a permit with a date of August 17, 2000, would be required to submit by September 15, 2000, a total of eight reports for the months January-August, 2000.</P> </EXTRACT> <P>(c) Reports with the notation “No Activity” must be made for those months in which no activity occurs.</P> <P>(d) When a transfer of ownership of the business of an importer of tobacco products described in § 275.224, or when a change in control of a corporation described in § 275.226 occurs, a concluding report with the notation “Concluding Report” must be made for the month or partial month during which the transfer of ownership or change in control becomes effective.</P> </SECTION> <SECTION> <SECTNO>§ 275.207</SECTNO> <SUBJECT>Filing.</SUBJECT> <P>All records and reports required by this part will be maintained separately, chronologically by transaction or reporting date, at the importer's place of business. The appropriate ATF officer may, pursuant to an application, authorize files, or an individual file, to be maintained at another business location under the control of the importer, if the alternative location does not cause undue inconvenience to ATF or Customs officers desiring to examine the files or delay in the timely transmittal of any documents required to be submitted.</P> </SECTION> <SECTION> <SECTNO>§ 275.208</SECTNO> <SUBJECT>Retention.</SUBJECT> <P>(a) All records and reports required by this part, documents or copies of documents supporting these records or reports, and file copies of reports required by this part to be submitted to ATF must be retained for not less than three years following the close of the calendar year in which filed or made, and during this period must be available for inspection and copying by ATF during business hours.</P> <P>(b) Furthermore, the appropriate ATF officer may require these records to be kept for an additional period of not more than three years in any case <PRTPAGE P="38"/>where it is determined that such record retention is necessary to protect the revenue. Any records, or copies thereof, containing any of the information required by this part to be prepared, wherever kept, must also be made available for inspection and copying.</P> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart L—Changes After Original Qualification of Importers</HD> <SOURCE> <HD SOURCE="HED">Source:</HD> <P>T.D. ATF-422, 64 FR 71953, Dec. 22, 1999, unless otherwise noted.</P> </SOURCE> <SUBJGRP> <HD SOURCE="HED">Changes in Name</HD> <SECTION> <SECTNO>§ 275.220</SECTNO> <SUBJECT>Change in individual name.</SUBJECT> <P>Where there is a change in the name of an individual operating as an importer of tobacco products, the importer must make application on ATF Form 5230.5 for an amended permit within 30 days of such change.</P> </SECTION> <SECTION> <SECTNO>§ 275.221</SECTNO> <SUBJECT>Change in trade name.</SUBJECT> <P>Where there is a change in, or an addition or discontinuance of, a trade name used by an importer of tobacco products in connection with operations authorized by the permit, the importer must make application on ATF Form 5230.5 for an amended permit to reflect such change within 30 days of such change. The importer must also furnish a true copy of any new trade name certificate or document issued to the business, or statement in lieu thereof, required by § 275.195.</P> </SECTION> <SECTION> <SECTNO>§ 275.222</SECTNO> <SUBJECT>Change in corporate name.</SUBJECT> <P>Where there is a change in the corporate name of an importer of tobacco products, the importer must make application on ATF Form 5230.5 for an amended permit within 30 days of such change. The importer must also furnish such documents as may be necessary to establish that the corporate name has been changed.</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Changes in Ownership and Control</HD> <SECTION> <SECTNO>§ 275.223</SECTNO> <SUBJECT>Fiduciary successor.</SUBJECT> <P>If an administrator, executor, receiver, trustee, assignee, or other fiduciary, is to take over the business of an importer of tobacco products, as a continuing operation, such fiduciary must make application for permit, before commencing operations as required by subpart K of this part, furnish certified copies, in duplicate, of the order of the court, or other pertinent documents, showing his appointment and qualification as such fiduciary. However, where a fiduciary intends only to liquidate the business, qualification as an importer of tobacco products will not be required if the fiduciary promptly files with the appropriate ATF officer a written statement to that effect.</P> </SECTION> <SECTION> <SECTNO>§ 275.224</SECTNO> <SUBJECT>Transfer of ownership.</SUBJECT> <P>If a transfer is to be made in ownership of the business of an importer of tobacco products (including a change of any member of a partnership or association), such importer must give notice, in writing, to the appropriate ATF officer, naming the proposed successor and the desired effective date of such transfer. The proposed successor must qualify as an importer of tobacco products, before commencing operations, in accordance with the applicable provisions of subpart K of this part. The importer must give such notice of transfer, and the proposed successor must make application for permit in ample time for examination and approval thereof before the desired date of such change. The predecessor must make a concluding report, in accordance with the provisions of § 275.205, and surrender the permit with such report. The successor must make a commencing report, in accordance with the provisions of § 275.206.</P> </SECTION> <SECTION> <SECTNO>§ 275.225</SECTNO> <SUBJECT>Change in officers, directors, or stockholders of a corporation.</SUBJECT> <P>Upon election or appointment (excluding successive reelection or reappointment) of any officer or director of a corporation operating the business of an importer of tobacco products, or upon any occurrence which results in a person acquiring ownership or control of more than ten percent in aggregate of the outstanding stock of such corporation, the importer must, within 30 days of such action, so notify the appropriate ATF officer in writing, giving the identity of such person. In the event that the acquisition of ten or <PRTPAGE P="39"/>more percent in aggregate of the outstanding stock of such corporation results in a change of control of such corporation, the provisions of § 275.226 will apply. When there is any change in the authority furnished under § 275.196 for officers to act on behalf of the corporation the importer must immediately so notify the appropriate ATF officer in writing.</P> </SECTION> <SECTION> <SECTNO>§ 275.226</SECTNO> <SUBJECT>Change in control of a corporation.</SUBJECT> <P>Where the issuance, sale, or transfer of the stock of a corporation operating as an importer of tobacco products results in a change in the identity of the principal stockholders exercising actual or legal control of the operations of the corporation, the corporate importer must make application on ATF Form 5230.4 for a new permit within 30 days after the change occurs. Otherwise, the present permit will be automatically terminated at the expiration of such 30-day period, and the importer will dispose of all tobacco products on hand, in accordance with this part, make a concluding report, in accordance with the provisions of § 275.206, and surrender his permit with such report. If the application for a new permit is timely made, the present permit will continue in effect pending final action with respect to such application.</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Changes in Location or Address</HD> <SECTION> <SECTNO>§ 275.227</SECTNO> <SUBJECT>Change in location.</SUBJECT> <P>Whenever an importer of tobacco products intends to relocate the principal business office, the importer must, before commencing operations at the new location, make application on ATF Form 5230.5 for, and obtain, an amended permit.</P> </SECTION> <SECTION> <SECTNO>§ 275. 228</SECTNO> <SUBJECT>Change in address.</SUBJECT> <P>Whenever any change occurs in the address, but not the location, of the principal business office of an importer of tobacco products, as a result of action of local authorities, the importer must make application on ATF Form 5230.5 for an amended permit within 30 days of such change.</P> </SECTION> </SUBJGRP> </SUBPART> </PART> <PART> <RESERVED>PART 285 [RESERVED]</RESERVED> </PART> </SUBCHAP> </CHAPTER> <CHAPTER> <LRH>27 CFR Ch. II (4-1-04 Edition)</LRH> <RRH>Bureau of Alcohol, Tobacco, Firearms, and Explosives, Justice</RRH> <TOC> <TOCHD> <PRTPAGE P="41"/> <HD SOURCE="HED">CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE</HD> </TOCHD> <SUBCHAP> <RESERVED>SUBCHAPTER A [RESERVED]</RESERVED> </SUBCHAP> <SUBCHAP> <HD SOURCE="HED">SUBCHAPTER B—FIREARMS AND AMMUNITION</HD> </SUBCHAP> <PTHD>Part</PTHD> <PGHD>Page</PGHD> <CHAPTI> <PT>447</PT> <SUBJECT>Importation of arms, ammunition and implements of war</SUBJECT> <PG>42</PG> <PT>478</PT> <SUBJECT>Commerce in firearms and ammunition</SUBJECT> <PG>55</PG> <PT>479</PT> <SUBJECT>Machine guns, destructive devices, and certain other firearms</SUBJECT> <PG>123</PG> </CHAPTI> <SUBCHAP> <HD SOURCE="HED">SUBCHAPTER C—EXPLOSIVES</HD> </SUBCHAP> <CHAPTI> <PT>555</PT> <SUBJECT>Commerce in Explosives</SUBJECT> <PG>152</PG> </CHAPTI> <SUBCHAP> <HD SOURCE="HED">SUBCHAPTER D—MISCELLANEOUS REGULATIONS RELATING TO ALCOHOL AND TOBACCO</HD> </SUBCHAP> <CHAPTI> <PT>646</PT> <SUBJECT>Contraband cigarettes</SUBJECT> <PG>213</PG> </CHAPTI> </TOC> <SUBCHAP TYPE="N"> <PRTPAGE P="43"/> <RESERVED>SUBCHAPTER A [RESERVED]</RESERVED> </SUBCHAP> <SUBCHAP> <HD SOURCE="HED">SUBCHAPTER B—FIREARMS AND AMMUNITION</HD> <PART> <EAR>Pt. 447</EAR> <HD SOURCE="HED">PART 447—IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR</HD> <CONTENTS> <SUBPART> <HD SOURCE="HED">Subpart A—Scope</HD> <SECHD>Sec.</SECHD> <SECTNO>447.1</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>447.2</SECTNO> <SUBJECT>Relation to other laws and regulations.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTNO>447.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—The U.S. Munitions Import List</HD> <SECTNO>447.21</SECTNO> <SUBJECT>The U.S. Munitions Import List.</SUBJECT> <SECTNO>447.22</SECTNO> <SUBJECT>Forgings, castings, and machined bodies.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Registration</HD> <SECTNO>447.31</SECTNO> <SUBJECT>Registration requirement.</SUBJECT> <SECTNO>447.32</SECTNO> <SUBJECT>Application for registration and refund of fee.</SUBJECT> <SECTNO>447.33</SECTNO> <SUBJECT>Notification of changes in information furnished by registrants.</SUBJECT> <SECTNO>447.34</SECTNO> <SUBJECT>Maintenance of records by persons required to register as importers of Import List articles.</SUBJECT> <SECTNO>447.35</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—Permits</HD> <SECTNO>447.41</SECTNO> <SUBJECT>Permit requirement.</SUBJECT> <SECTNO>447.42</SECTNO> <SUBJECT>Application for permit.</SUBJECT> <SECTNO>447.43</SECTNO> <SUBJECT>Terms of permit.</SUBJECT> <SECTNO>447.44</SECTNO> <SUBJECT>Permit denial, revocation or suspension.</SUBJECT> <SECTNO>447.45</SECTNO> <SUBJECT>Importation.</SUBJECT> <SECTNO>447.46</SECTNO> <SUBJECT>Articles in transit.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Miscellaneous Provisions</HD> <SECTNO>447.51</SECTNO> <SUBJECT>Import certification and delivery verification.</SUBJECT> <SECTNO>447.52</SECTNO> <SUBJECT>Import restrictions applicable to certain countries.</SUBJECT> <SECTNO>447.53</SECTNO> <SUBJECT>Exemptions.</SUBJECT> <SECTNO>447.54</SECTNO> <SUBJECT>Administrative procedures inapplicable.</SUBJECT> <SECTNO>447.55</SECTNO> <SUBJECT>Departments of State and Defense consulted.</SUBJECT> <SECTNO>447.56</SECTNO> <SUBJECT>Authority of Customs officers.</SUBJECT> <SECTNO>447.57</SECTNO> <SUBJECT>U.S. military defense articles.</SUBJECT> <SECTNO>447.58</SECTNO> <SUBJECT>Delegations of the Director.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Penalties, Seizures and Forfeitures</HD> <SECTNO>447.61</SECTNO> <SUBJECT>Unlawful importation.</SUBJECT> <SECTNO>447.62</SECTNO> <SUBJECT>False statements or concealment of facts.</SUBJECT> <SECTNO>447.63</SECTNO> <SUBJECT>Seizure and forfeiture.</SUBJECT> </SUBPART> </CONTENTS> <AUTH> <HD SOURCE="HED">Authority:</HD> <P>22 U.S.C. 2778.</P> </AUTH> <SOURCE> <HD SOURCE="HED">Source:</HD> <P>T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, unless otherwise noted. Redesignated by T.D. ATF-487, 68 FR 3747, Jan. 24, 2003.</P> </SOURCE> <EDNOTE> <HD SOURCE="HED">Editorial Note:</HD> <P>Nomenclature changes to part 447 appear at 68 FR 3748, Jan. 24, 2003.</P> </EDNOTE> <SUBPART> <HD SOURCE="HED">Subpart A—Scope</HD> <SECTION> <SECTNO>§ 447.1</SECTNO> <SUBJECT>General.</SUBJECT> <P>The regulations in this part relate to that portion of Section 38, Arms Export Control Act of 1976, as amended, which is concerned with the importation of arms, ammunition and implements of war. This part contains the U.S. Munitions Import List and includes procedural and administrative requirements and provisions relating to registration of importers, permits, articles in transit, import certification, delivery verification, import restrictions applicable to certain countries, exemptions, U.S. military firearms or ammunition, penalties, seizures, and forfeitures. All designations and changes in designation of articles subject to import control under Section 414 of the Mutual Security Act of 1954, as amended, have the concurrence of the Secretary of State and the Secretary of Defense.</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42158, Oct. 18, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.2</SECTNO> <SUBJECT>Relation to other laws and regulations.</SUBJECT> <P>(a) All of those items on the U.S. Munitions Import List (see § 447.21) which are “firearms” or “ammunition” as defined in 18 U.S.C. 921(a) are subject to the interstate and foreign commerce controls contained in Chapter 44 of Title 18 U.S.C. and 27 CFR Part 478 and if they are “firearms” within the definition set out in 26 U.S.C. 5845(a) are also subject to the provisions of 27 CFR Part 479. Any person engaged in the business of importing firearms or ammunition as defined in 18 U.S.C. 921(a) <PRTPAGE P="44"/>must obtain a license under the provisions of 27 CFR Part 478, and if he imports firearms which fall within the definition of 26 U.S.C. 5845(a) must also register and pay special tax pursuant to the provisions of 27 CFR Part 479. Such licensing, registration and special tax requirements are in addition to registration under subpart D of this part.</P> <P>(b) The permit procedures of subpart E of this part are applicable to all importations of articles on the U.S. Munitions Import List not subject to controls under 27 CFR Part 478 or 479. U.S. Munitions Import List articles subject to controls under 27 CFR Part 478 or 27 CFR Part 479 are subject to the import permit procedures of those regulations if imported into the United States (within the meaning of 27 CFR Parts 478 and 479).</P> <P>(c) Articles on the U.S. Munitions Import List imported for the United States or any State or political subdivision thereof are exempt from the import controls of 27 CFR Part 478 but are not exempt from control under Section 38, Arms Export Control Act of 1976, unless imported by the United States or any agency thereof. All such importations not imported by the United States or any agency thereof shall be subject to the import permit procedures of subpart E of this part.</P> <P>(d) For provisions requiring the registration of persons engaged in the business of brokering activities with respect to the importation of any defense article or defense service, see Department of State regulations in 22 CFR part 129.</P> <CITA>[T.D. ATF-215, 50 FR 42158, Oct. 18, 1985, as amended by T.D. ATF-426, 65 FR 38197, June 20, 2000]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTION> <SECTNO>§ 447.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> <P>When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words imparting the masculine gender shall include the feminine. The terms “includes” and “including” do not exclude other things not enumerated which are in the same general class or are otherwise within the scope thereof.</P> <P> <E T="03">Appropriate ATF officer.</E> An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) specified by ATF Order 1130.34, Delegation of the Director's Authorities in 27 CFR Part 447, Importation of Arms, Ammunition and Implements of War.</P> <P> <E T="03">Article.</E> Any of the arms, ammunition, and implements of war enumerated in the U.S. Munitions Import List.</P> <P> <E T="03">Bureau.</E> Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury.</P> <P> <E T="03">Carbine.</E> A short-barrelled rifle whose barrel is generally not longer than 22 inches and is characterized by light weight.</P> <P> <E T="03">CFR.</E> The Code of Federal Regulations.</P> <P> <E T="03">Chemical agent.</E> A substance useful in war which, by its ordinary and direct chemical action, produces a powerful physiological effect.</P> <P> <E T="03">Defense articles.</E> Any item designated in § 447.21 or § 447.22. This term includes models, mockups, and other such items which reveal technical data directly relating to § 447.21 or § 447.22. For purposes of Category XXII, any item enumerated on the U.S. Munitions List (22 CFR Part 121).</P> <P> <E T="03">Defense services.</E> (a) The furnishing of assistance, including training, to foreign persons in the design, engineering, development, production, processing, manufacture, use, operation, overhaul, repair, maintenance, modification, or reconstruction of defense articles, whether in the United States or abroad; or</P> <P>(b) The furnishing to foreign persons of any technical data, whether in the United States or abroad.</P> <P> <E T="03">Director.</E> The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, DC 20226.</P> <P> <E T="03">Executed under the penalties of perjury</E>. Signed with the prescribed declaration under the penalties of perjury as provided on or with respect to the application, form, or other document or, where no form of declaration is prescribed, with the declaration: “I declare under the penalties of perjury that this <PRTPAGE P="45"/>—— (insert type of document such as statement, certificate, application, or other document), including the documents submitted in support thereof, has been examined by me and, to best of my knowledge and belief, is true, correct, and complete.”</P> <P> <E T="03">Firearms.</E> A weapon, and all components and parts therefor, not over .50 caliber which will or is designed to or may be readily converted to expel a projectile by the action of an explosive, but shall not include BB and pellet guns, and muzzle loading (black powder) firearms (including any firearm with a matchlock, flintlock, percussion cap, or similar type of ignition system) or firearms covered by Category I(a) established to have been manufactured in or before 1898.</P> <P> <E T="03">Import or importation.</E> Bringing into the United States from a foreign country any of the articles on the Import List, but shall not include intransit, temporary import or temporary export transactions subject to Department of State controls under Title 22, Code of Federal Regulations.</P> <P> <E T="03">Import List.</E> The list of articles contained in § 447.21 and identified therein as “The U.S. Munitions Import List”.</P> <P> <E T="03">Machinegun.</E> A “machinegun”, “machine pistol”, “submachinegun”, or “automatic rifle” is a firearm originally designed to fire, or capable of being fired fully automatically by a single pull of the trigger.</P> <P> <E T="03">Permit.</E> The same as “license” for purposes of 22 U.S.C. 1934(c).</P> <P> <E T="03">Person.</E> A partnership, company, association, or corporation, as well as a natural person.</P> <P> <E T="03">Pistol.</E> A hand-operated firearm having a chamber integral with, or permanently aligned with, the bore.</P> <P> <E T="03">Revolver.</E> A hand-operated firearm with a revolving cylinder containing chambers for individual cartridges.</P> <P> <E T="03">Rifle.</E> A shoulder firearm discharging bullets through a rifled barrel at least 16 inches in length, including combination and drilling guns.</P> <P> <E T="03">Sporting type sight including optical.</E> A telescopic sight suitable for daylight use on a rifle, shotgun, pistol, or revolver for hunting or target shooting.</P> <P> <E T="03">This chapter.</E> Title 27, Code of Federal Regulations, Chapter II (27 CFR Chapter II).</P> <P> <E T="03">United States.</E> When used in the geographical sense, includes the several States, the Commonwealth of Puerto Rico, the insular possessions of the United States, the District of Columbia, and any territory over which the United States exercises any powers of administration, legislation, and jurisdiction.</P> <SECAUTH>(26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744))</SECAUTH> <CITA>[T.D. ATF-48, 43 FR 13535, Mar. 31, 1978; 44 FR 55840, Sept. 28, 1979, as amended by T.D. ATF-202, 50 FR 14382, Apr. 12, 1985; T.D. ATF-215, 50 FR 42158, Oct. 18, 1985; T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—The U.S. Munitions Import List</HD> <SECTION> <SECTNO>§ 447.21</SECTNO> <SUBJECT>The U.S. Munitions Import List.</SUBJECT> <P>The U.S. Munitions List compiled by the Department of State, Office of Defense Trade Controls, and published at 22 CFR 121.1, with the deletions indicated, has been adopted as an enumeration of the defense articles subject to controls under this part. The expurgated list, set out below, shall, for the purposes of this part, be known as the U.S. Munitions Import List:</P> <HD SOURCE="HD1">The U.S. Munitions Import List</HD> <HD SOURCE="HD1">category i—firearms</HD> <EXTRACT> <P>(a) Nonautomatic and semiautomatic firearms, to caliber .50 inclusive, combat shotguns, and shotguns with barrels less than 18 inches in length, and all components and parts for such firearms.</P> <P>(b) Automatic firearms and all components and parts for such firearms to caliber .50 inclusive.</P> <P>(c) Insurgency-counterinsurgency type firearms of other weapons having a special military application (e.g. close assault weapons systems) regardless of caliber and all components and parts for such firearms.</P> <P>(d) Firearms silencers and suppressors, including flash suppressors.</P> <P>(e) Riflescopes manufactured to military specifications and specifically designed or modified components therefor. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>Rifles, carbines, revolvers, and pistols, to caliber .50 inclusive, combat shotguns, and shotguns with barrels less than 18 inches in length are included under Category I(a). Machineguns, submachineguns, machine <PRTPAGE P="46"/>pistols and fully automatic rifles to caliber .50 inclusive are included under Category I(b).</P> </NOTE> <HD SOURCE="HD1">category ii—artillery projectors</HD> <P>(a) Guns over caliber .50, howitzers, mortars, and recoiless rifles.</P> <P>(b) Military flamethrowers and projectors.</P> <P>(c) Components, parts, accessories, and attachments for the articles in paragraphs (a) and (b) of this category, including but not limited to mounts and carriages for these articles.</P> <HD SOURCE="HD1">category iii—ammunition</HD> <P>(a) Ammunition for the arms in Categories I and II of this section.</P> <P>(b) Components, parts, accessories, and attachments for articles in paragraph (a) of this category, including but not limited to cartridge cases, powder bags, bullets, jackets, cores, shells (excluding shotgun shells), projectiles, boosters, fuzes and components therefor, primers, and other detonating devices for such ammunition.</P> <P>(c) Ammunition belting and linking machines.</P> <P>(d) Ammunition manufacturing machines and ammunition loading machines (except handloading ones). </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>Cartridge and shell casings are included under Category III unless, prior to their importation, they have been rendered useless beyond the possibility of restoration for use as a cartridge or shell casing by means of heating, flame treatment, mangling, crushing, cutting, or popping.</P> </NOTE> <HD SOURCE="HD1">category iv—launch vehicles, guided missiles, ballistic missiles, rockets, torpedoes, bombs and mines</HD> <P>(a) Rockets (including but not limited to meteorological and other sounding rockets), bombs, grenades, torpedoes, depth charges, land and naval mines, as well as launchers for such defense articles, and demolition blocks and blasting caps.</P> <P>(b) Launch vehicles and missile and anti-missile systems including but not limited to guided, tactical and strategic missiles, launchers, and systems.</P> <P>(c) Apparatus, devices, and materials for the handling, control, activation, monitoring, detection, protection, discharge, or detonation of the articles in paragraphs (a) and (b) of this category. Articles in this category include, but are not limited to, the following: Fuses and components for the items in this category, bomb racks and shackles, bomb shackle release units, bomb ejectors, torpedo tubes, torpedo and guided missile boosters, guidance system equipment and parts, launching racks and projectors, pistols (exploders), igniters, fuze arming devices,intervalometers, guided missile launchers and specialized handling equipment, and hardened missile launching facilities.</P> <P>(d) Missile and space vehicle powerplants.</P> <P>(e) Military explosive excavating devices.</P> <P>(f) Ablative materials fabricated or semifabricated from advanced composites (<E T="03">e.g.,</E> silica, graphite, carbon, carbon/carbon, and boron filaments) for the articles in this category that are derived directly from or specifically developed or modified for defense articles.</P> <P>(g) Non/nuclear warheads for rockets and guided missiles.</P> <P>(h) All specifically designed components or modified components, parts, accessories, attachments, and associated equipment for the articles in this category. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P> Military demolition blocks and blasting caps referred to in Category IV(a) do not include the following articles:</P> <P>(a) Electric squibs.</P> <P>(b) No. 6 and No. 8 blasting caps, including electric ones.</P> <P>(c) Delay electric blasting caps (including No. 6 and No. 8 millisecond ones).</P> <P>(d) Seismograph electric blasting caps (including SSS, Static-Master, Vibrocap SR, and SEISMO SR).</P> <P>(e) Oil well perforating devices.</P> </NOTE> <NOTE> <HD SOURCE="HED">Note:</HD> <P>Category V of “Munitions List” deleted as inapplicable to imports.</P> </NOTE> <HD SOURCE="HD1">category vi—vessels of war and special naval equipment</HD> <P>(a) Warships, amphibious warfare vessels, landing craft, mine warfare vessels, patrol vessels, auxiliary vessels and service craft, experimental types of naval ships and any vessels specifically designed or modified for military purposes.</P> <P>(b) Turrets and gun mounts, arresting gear, special weapons systems, protective systems, submarine storage batteries, catapults and other components, parts, attachments, and accessories specifically designed or modified for combatant vessels.</P> <P>(c) Mine sweeping equipment, components, parts, attachments and accessories specifically designed or modified therefor.</P> <P>(d) Harbor entrance detection devices (magnetic, pressure, and acoustic ones) and controls and components therefor.</P> <P>(e) Naval nuclear propulsion plants, their land prototypes and special facilities for their construction, support and maintenance. This includes any machinery, device, component, or equipment specifically developed or designed or modified for use in such plants or facilities. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>The term “vessels of war” includes, but is not limited to the following:</P> <P>(a) Combatant vessels:</P> <P>(1) Warships (including nuclear-powered versions):</P> <P>(i) Aircraft carriers (CV, CVN)</P> <P>(ii) Battleships (BB)<PRTPAGE P="47"/> </P> <P>(iii) Cruisers (CA, CG, CGN)</P> <P>(iv) Destroyers (DD, DDG)</P> <P>(v) Frigates (FF, FFG)</P> <P>(vi) Submarines (SS, SSN, SSBN, SSG, SSAG).</P> <P>(2) Other Combatant Classifications:</P> <P>(i) Patrol Combatants (PC, PHM)</P> <P>(ii) Amphibious Helicopter/Landing Craft Carriers (LHA, LPD, LPH)</P> <P>(iii) Amphibious Landing Craft Carriers (LKA, LPA, LSD, LST)</P> <P>(iv) Amphibious Command Ships (LCC)</P> <P>(v) Mine Warfare Ships (MSO).</P> <P>(b) Auxiliaries:</P> <P>(1) Mobile Logistics Support:</P> <P>(i) Under way Replenishment (AD, AF, AFS, AO, AOE, AOR)</P> <P>(ii) Material Support (AD, AR, AS).</P> <P>(2) Support Ships:</P> <P>(i) Fleet Support Ships (ARS, ASR, ATA, ATF, ATS)</P> <P>(ii) Other Auxiliaries (AG, AGDS, AGF, AGM, AGOR, AGOS, AGS, AH, AK, AKR, AOG, AOT, AP, APB, ARC, ARL, AVM, AVT).</P> <P>(c) Combatant Craft:</P> <P>(1) Patrol Craft:</P> <P>(i) Coastal Patrol Combatants (PB, PCF, PCH, PTF)</P> <P>(ii) River, Roadstead Craft (ATC, PBR).</P> <P>(2) Amphibious Warfare Craft:</P> <P>(i) Landing Craft (AALC, LCAC, LCM, LCPL, LCPR, LCU, LWT, SLWT)</P> <P>(ii) Special Warfare Craft (LSSC, MSSC, SDV, SWCL, SWCM).</P> <P>(3) Mine Warfare Craft:</P> <P>(i) Mine Countermeasures Craft (MSB, MSD, MSI, MSM, MSR).</P> <P>(d) Support and Service Craft:</P> <P>(1) Tugs (YTB, YTL, YTM)</P> <P>(2) Tankers (YO, YOG, YW)</P> <P>(3) Lighters (YC, YCF, YCV, YF, YFN, YFNB, YFNX, YFR, YFRN, YFU, YG, YGN, YOGN, YON, YOS, YSR, YWN)</P> <P>(4) Floating Dry Docks (AFDB, AFDL, AFDM, ARD, ARDM, YFD)</P> <P>(5) Miscellaneous (APL, DSRV, DSV, IX, NR, YAG, YD, YDT, YFB, YFND, YEP, YFRT, YHLC, YM, YNG, YP, YPD, YR, YRB, YRBN, YRDH, YRDM, YRR, YRST, YSD).</P> <P>(e) Coast Guard Patrol and Service Vessels and Craft:</P> <P>(1) Coast Guard Cutters (CGC, WHEC, WMEC)</P> <P>(2) Patrol Craft (WPB)</P> <P>(3) Icebreakers (WAGB)</P> <P>(4) Oceanography Vessels (WAGO)</P> <P>(5) Special Vessels (WIX)</P> <P>(6) Buoy Tenders (WLB, WLM, WLI, WLR, WLIC)</P> <P>(7) Tugs (WYTM, WYTL)</P> <P>(8) Light Ships (WLV).</P> </NOTE> <HD SOURCE="HD1">category vii—tanks and military vehicles</HD> <P>(a) Military type armed or armored vehicles, military railway trains, and vehicles specifically designed or modified to accommodate mountings for arms or other specialized military equipment or fitted with such items.</P> <P>(b) Military tanks, combat engineer vehicles, bridge launching vehicles, halftracks and gun carriers.</P> <P>(c) Self-propelled guns and howitzers. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>Category VII (d) and (e) of “Munitions List” deleted as inapplicable to imports.</P> </NOTE> <P>(f) Amphibious vehicles.</P> <P>(g) Engines specifically designed or modified for the vehicles in paragraphs (a), (b), (c), and (f) of this category.</P> <P>(h) All specifically designed or modified components and parts, accessories, attachments, and associated equipment for the articles in this category, including but not limited to military bridging and deep water fording kits. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>An “amphibious vehicle” in Category VII(f) is an automotive vehicle or chassis which embodies all-wheel drive, which is equipped to meet special military requirements, and which has sealed electrical systems and adaptation features for deep water fording.</P> </NOTE> <HD SOURCE="HD1">category viii—aircraft, spacecraft, and associated equipment</HD> <P>(a) Aircraft, including but not limited to helicopters, non-expansive balloons, drones and lighter-than-air aircraft, which are specifically designed, modified, or equipped for military purposes. This includes but is not limited to the following military purposes: gunnery, bombing, rocket or missile launching, electronic and other surveillance, reconnaissance, refueling, aerial mapping, military liaison, cargo carrying or dropping, personnel dropping, airborne warning and control, and military training. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>Category VIII (b) through (j) and Categories IX, X, XI, XII and XIII of “Munitions List” deleted as inapplicable to imports.</P> </NOTE> <NOTE> <HD SOURCE="HED">Note:</HD> <P>In Category VIII, “aircraft” means aircraft designed, modified, or equipped for a military purpose, including aircraft described as “demilitarized.” All aircraft bearing an original military designation are included in Category VIII. However, the following aircraft are not so included so long as they have not been specifically equipped, reequipped, or modified for military operations:</P> <P>(a) Cargo aircraft bearing “C” designations and numbered C-45 through C-118 inclusive, and C-121 through C-125 inclusive, and C-131, using reciprocating engines only.</P> <P>(b) Trainer aircraft bearing “T” designations and using reciprocating engines or turboprop engines with less than 600 horsepower (s.h.p.).</P> <P>(c) Utility aircraft bearing “U” designations and using reciprocating engines only.<PRTPAGE P="48"/> </P> <P>(d) All liaison aircraft bearing an “L” designation.</P> <P>(e) All observation aircraft bearing “O” designations and using reciprocating engines.</P> </NOTE> <HD SOURCE="HD1">category xiv—toxicological agents and equipment and radiological equipment</HD> <P>(a) Chemical agents, including but not limited to lung irritants, vesicants, lachrymators, and tear gases (except tear gas formulations containing 1% or less CN or CS), sternutators and irritant smoke, and nerve gases and incapacitating agents.</P> <P>(b) Biological agents.</P> <P>(c) Equipment for dissemination, detection, and identification of, and defense against, the articles in paragraphs (a) and (b) of this category.</P> <P>(d) Nuclear radiation detection and measuring devices manufactured to military specification.</P> <P>(e) Components, parts, accessories, attachments, and associated equipment specifically designed or modified for the articles in paragraphs (c) and (d) of this category. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P> A chemical agent in Category XIV(a) is a substance having military application which by its ordinary and direct chemical action produces a powerful physiological effect. The term “chemical agent” includes, but is not limited to, the following chemical compounds:</P> <P>(a) Lung irritants:</P> <P>(1) Diphenylcyanoarsine (DC).</P> <P>(2) Fluorine (but not fluorene).</P> <P>(3) Trichloronitro methane (chloropicrin PS).</P> <P>(b) Vesicants:</P> <P>(1) B-Chlorovinyldichloroarsine (Lewisite, L).</P> <P>(2) Bis(dichlorethyl) sulphide (Mustard Gas, HD or H).</P> <P>(3) Ethyldichloroarsine (ED).</P> <P>(4) Methyldichloroarsine (MD).</P> <P>(c) Lachrymators and tear gases:</P> <P>(1) A-Brombenzyl cyanide (BBC).</P> <P>(2) Chloroacetophenone (CN).</P> <P>(3) Dibromodimethyl ether.</P> <P>(4) Dichlorodimethyl ether (ClCi).</P> <P>(5) Ethyldibromoarsine.</P> <P>(6) Phenylcarbylamine chloride.</P> <P>(7) Tear gas solutions (CNB and CNS).</P> <P>(8) Tear gas orthochlorobenzalmalononitrile (CS).</P> <P>(d) Sternutators and irritant smokes:</P> <P>(1) Diphenylamine chloroarsine (Adamsite, DM).</P> <P>(2) Diphenylchloroarsine (BA).</P> <P>(3) Liquid pepper.</P> <P>(e) Nerve agents, gases, and aerosols. These are toxic compounds which affect the nervous system, such as:</P> <P>(1) Dimethylaminoethoxycyanophosphine oxide (GA).</P> <P>(2) Methylisopropoxyfluorophosphine oxide (GB).</P> <P>(3) Methylpinacolyloxyfluoriphosphine oxide (GD).</P> <P>(f) Antiplant chemicals, such as: Butyl 2-chloro-4-fluorophenoxyacetate (LNF).</P> </NOTE> <HD SOURCE="HD1">category xv <E T="01">[Reserved]</E> </HD> <HD SOURCE="HD1">category xvi—nuclear weapons design and test equipment</HD> <P>(a) Any article, material, equipment, or device, which is specifically designed or modified for use in the design, development, or fabrication of nuclear weapons or nuclear explosive devices.</P> <P>(b) Any article, material, equipment, or device, which is specifically designed or modified for use in the devising, carrying out, or evaluating of nuclear weapons tests or any other nuclear explosions, except such items as are in normal commercial use for other purposes. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>Categories XVII, XVIII, and XIX of “Munitions List” deleted as inapplicable to imports.</P> </NOTE> <HD SOURCE="HD1">category xx—submersible vessels, oceanographic and associated equipment</HD> <P>(a) Submersible vessels, manned and unmanned, designed or modified for military purposes or having independent capability to maneuver vertically or horizontally at depths below 1,000 feet, or powered by nuclear propulsion plants.</P> <P>(b) Submersible vessels, manned or unmanned, designed or modified in whole or in part from technology developed by or for the U.S. Armed Forces.</P> <P>(c) Any of the articles in Category VI and elsewhere in this part specifically designed or modified for use with submersible vessels, and oceanographic or associated equipment assigned a military designation.</P> <P>(d) Equipment, components, parts, accessories, and attachments specifically designed for any of the articles in paragraphs (a) and (b) of this category.</P> <HD SOURCE="HD1">category xxi—miscellaneous articles</HD> <P>Any article not specifically enumerated in the other categories of the U.S. Munitions List which has substantial military applicability and which has been specifically designed or modified for military purposes. The decision on whether any article may be included in this category shall be made by the Director, Office of Defense Trade Controls, Department of State, with the concurrence of the Department of Defense.</P> <HD SOURCE="HD1">category xxii—south africa</HD> <P>(a) Defense articles enumerated on the U.S. Munitions List (22 CFR Part 121).</P> <P>(b) Technical data relating to defense articles enumerated on the U.S. Munitions List. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>This category is applicable only to South Africa.</P> </NOTE> <NOTE> <PRTPAGE P="49"/> <HD SOURCE="HED">Note:</HD> <P>“Technical data” means, for purposes of this category:</P> <P>(1) Classified information relating to defense articles and defense services;</P> <P>(2) Information covered by an invention secrecy order;</P> <P>(3) Information which is directly related to the design, engineering, development, production, processing, manufacture, use, operation, overhaul, repair, maintenance, modification, or reconstruction of defense articles. This includes, for example, information in the form of blueprints, drawings, photographs, plans, instructions, computer software and documentation. This also includes information which advances the state of the art of articles on the U.S. Munitions List. This does not include information concerning general scientific, mathematical or engineering principles.</P> </NOTE> </EXTRACT> <CITA>[T.D. ATF-215, 50 FR 42158, Oct. 18, 1985; 50 FR 46647, Nov. 12, 1985, as amended by T.D. ATF-426, 65 FR 38197, June 20, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.22</SECTNO> <SUBJECT>Forgings, castings, and machined bodies.</SUBJECT> <P>Articles on the U.S. Munitions Import List include articles in a partially completed state (such as forgings, castings, extrusions, and machined bodies) which have reached a stage in manufacture where they are clearly identifiable as defense articles. If the end-item is an article on the U.S. Munitions Import List, (including components, accessories, attachments and parts) then the particular forging, casting, extrusion, machined body, etc., is considered a defense article subject to the controls of this part, except for such items as are in normal commercial use.</P> <CITA>[T.D. ATF-215, 50 FR 42160, Oct. 18, 1985]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Registration</HD> <SECTION> <SECTNO>§ 447.31</SECTNO> <SUBJECT>Registration requirement.</SUBJECT> <P>Persons engaged in the business, in the United States, of importing articles enumerated on the U.S. Munitions Import List must register by making an application on ATF Form 4587.</P> <CITA>[T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.32</SECTNO> <SUBJECT>Application for registration and refund of fee.</SUBJECT> <P>(a) Application for registration must be filed on ATF Form 4587 and must be accompanied by the registration fee at the rate prescribed in this section. The appropriate ATF officer will approve the application and return the original to the applicant.</P> <P>(b) 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. The registration fees are as follows:</P> <GPOTABLE CDEF="s50,5" COLS="2" OPTS="L0,8/9,g1,t1,i1"> <ROW> <ENT I="01">1 year</ENT> <ENT>$250</ENT> </ROW> <ROW> <ENT I="01">2 years</ENT> <ENT>500</ENT> </ROW> <ROW> <ENT I="01">3 years</ENT> <ENT>700</ENT> </ROW> <ROW> <ENT I="01">4 years</ENT> <ENT>850</ENT> </ROW> <ROW> <ENT I="01">5 years</ENT> <ENT>1,000</ENT> </ROW> </GPOTABLE> <P>(c) Fees paid in advance for whole future years of a multiple year registration will be refunded upon request if the registrant ceases to engage in importing articles on the U.S. Munitions Import List. A request for a refund must be submitted to the appropriate ATF officer at the Bureau of Alcohol, Tobacco and Firearms, Washington, DC 20226, prior to the beginning of any year for which a refund is claimed.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0021)</APPRO> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42161, Oct. 18, 1985; T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.33</SECTNO> <SUBJECT>Notification of changes in information furnished by registrants.</SUBJECT> <P>Registered persons shall notify the appropriate ATF officer in writing, in duplicate, of significant changes in the information set forth in their registration</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0021)</APPRO> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42161, Oct. 18, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.34</SECTNO> <SUBJECT>Maintenance of records by persons required to register as importers of Import List articles.</SUBJECT> <P>(a) Registrants under this part engaged in the business of importing articles subject to controls under 27 CFR Parts 478 and 479 shall maintain records in accordance with the applicable provisions of those parts.</P> <P>(b) Registrants under this part engaged in importing articles on the U.S. Munitions Import List subject to the permit procedures of subpart E of this part must maintain for a period of 6 <PRTPAGE P="50"/>years records bearing on such articles imported, including records concerning their acquisition and disposition, including Forms 6 and 6A. The appropriate ATF officer may prescribe a longer or shorter period in individual cases as such officer deems necessary. See § 478.129 of this chapter for articles subject to import control under part 478 of this chapter.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-215, 50 FR 42161, Oct. 18, 1985; T.D. ATF-426, 65 FR 38197, June 20, 2000; T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.35</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <P>(a) The appropriate ATF officer is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. The form will be filed in accordance with the instructions for the form.</P> <P>(b) Forms may be requested from the ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-5950, or by accessing the ATF Web site http://www.atf.treas.gov/.</P> <CITA>[T.D. ATF-92, 46 FR 46914, Sept. 23, 1981, as amended by T.D. ATF-249, 52 FR 5961, Feb. 27, 1987; T.D. ATF-426, 65 FR 38197, June 20, 2000; T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—Permits</HD> <SECTION> <SECTNO>§ 447.41</SECTNO> <SUBJECT>Permit requirement.</SUBJECT> <P>(a) Articles on the U.S. Munitions Import List will not be imported into the United States except pursuant to a permit under this subpart. For articles subject to control under parts 478 or 479 of this chapter, a separate permit is not necessary.</P> <P>(b) Articles on the U.S. Munitions Import List intended for the United States or any State or political subdivision thereof, or the District of Columbia, which are exempt from import controls of 27 CFR 478.115 shall not be imported into the United States, except by the United States or agency thereof, without first obtaining a permit under this subpart.</P> <P>(c) A permit is not required for the importation of—</P> <P>(1)(i) The U.S. Munitions Import List articles from Canada, except articles enumerated in Categories I, II, III, IV, VI(e), VIII(a), XVI, and XX; and</P> <P>(ii) Nuclear weapons strategic delivery systems and all specifically designed components, parts, accessories, attachments, and associated equipment thereof (see Category XXI); or</P> <P>(2) Minor components and parts for Category I(a) and I(b) firearms, except barrels, cylinders, receivers (frames) or complete breech mechanisms, when the total value does not exceed $100 wholesale in any single transaction.</P> <CITA>[T.D. ATF-215, 50 FR 42161, Oct. 18, 1985, as amended by T.D. ATF-426, 65 FR 38197, June 20, 2000; T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.42</SECTNO> <SUBJECT>Application for permit.</SUBJECT> <P>(a)(1) Persons required to obtain a permit as provided in § 447.41 must file a Form 6—Part I. The application must be signed and dated and must contain the information requested on the form, including:</P> <P>(i) The name, address, telephone number, license and registration number, if any (including expiration date) of the importer;</P> <P>(ii) The country from which the defense article is to be imported;</P> <P>(iii) The name and address of the foreign seller and foreign shipper;</P> <P>(iv) A description of the defense article to be imported, including—</P> <P>(A) The name and address of the manufacturer;</P> <P>(B) The type (e.g., rifle, shotgun, pistol, revolver, aircraft, vessel, and in the case of ammunition only, ball, wadcutter, shot, etc.);</P> <P>(C) The caliber, gauge, or size;</P> <P>(D) The model;</P> <P>(E) The length of barrel, if any (in inches);</P> <P>(F) The overall length, if a firearm (in inches);</P> <P>(G) The serial number, if known;</P> <P>(H) Whether the defense article is new or used;</P> <P>(I) The quantity;<PRTPAGE P="51"/> </P> <P>(J) The unit cost of the firearm, firearm barrel, ammunition, or other defense article to be imported;</P> <P>(K) The category of U.S. Munitions Import List under which the article is regulated;</P> <P>(v) The specific purpose of importation, including final recipient information if different from the importer; and</P> <P>(vi) Certification of origin.</P> <P>(2)(i) If the appropriate ATF officer approves the application, such approved application will serve as the permit to import the defense article described therein, and importation of such defense article may continue to be made by the licensed/registered importer (if applicable) under the approved application (permit) during the period specified thereon. The appropriate ATF officer will furnish the approved application (permit) to the applicant and retain two copies thereof for administrative use.</P> <P>(ii) If the Director disapproves the application, the licensed/registered importer (if applicable) will be notified of the basis for the disapproval.</P> <P>(b) For additional requirements relating to the importation of plastic explosives into the United States on or after April 24, 1997, see § 555.183 of this title.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0017)</APPRO> <CITA>[T.D. ATF-215, 50 FR 42161, Oct. 18, 1985, as amended by T.D. ATF-387, 62 FR 8376, Feb. 25, 1997; T.D. ATF-426, 65 FR 38197, June 20, 2000;T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.43</SECTNO> <SUBJECT>Terms of permit.</SUBJECT> <P>(a) Import permits issued under this subpart are valid for one year from their issuance date unless a different period of validity is stated thereon. They are not transferable.</P> <P>(b) If shipment cannot be completed during the period of validity of the permit, another application must be submitted for permit to cover the unshipped balance. Such an application shall make reference to the previous permit and may include materials in addition to the unshipped balance.</P> <P>(c) No amendments or alteration of a permit may be made, except by the appropriate ATF officer.</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-325, 57 FR 29787, July 7, 1992; T.D. ATF-426, 65 FR 38197, June 20, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.44</SECTNO> <SUBJECT>Permit denial, revocation or suspension.</SUBJECT> <P>(a) Import permits under this subpart may be denied, revoked, suspended or revised without prior notice whenever the appropriate ATF officer finds the proposed importation to be inconsistent with the purpose or in violation of section 38, Arms Export Control Act of 1976 or the regulations in this part.</P> <P>(b) Whenever, after appropriate consideration, a permit application is denied or an outstanding permit is revoked, suspended, or revised, the applicant or permittee shall be promptly advised in writing of the appropriate ATF officer's decision and the reasons therefor.</P> <P>(c) Upon written request made within 30 days after receipt of an adverse decision, the applicant or permittee shall be accorded an opportunity to present additional information and to have a full review of his case by the appropriate ATF officer.</P> <P>(d) Unused, expired, suspended, or revoked permits must be returned immediately to the appropriate ATF officer.</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42161, Oct. 18, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.45</SECTNO> <SUBJECT>Importation.</SUBJECT> <P>(a) Articles subject to the import permit procedures of this subpart imported into the United States may be released from Customs custody to the person authorized to import same upon his showing that he has a permit for the importation of the article or articles to be released. For articles in Categories I and III imported by a registered importer, the importer will also submit to Customs a copy of the export license authorizing the export of the article or articles from the exporting country. If the exporting country does not require issuance of an export license, the importer must submit a certification, under penalty of perjury, to that effect.<PRTPAGE P="52"/> </P> <P>(1) In obtaining the release from Customs custody of an article imported pursuant to a permit, the permit holder will prepare and file Form 6A according to its instructions.</P> <P>(2) The ATF Form 6A must contain the information requested on the form, including:</P> <P>(i) The name, address, and license number (if any) of the importer;</P> <P>(ii) The name of the manufacturer of the defense article;</P> <P>(iii) The country of manufacture;</P> <P>(iv) The type;</P> <P>(v) The model;</P> <P>(vi) The caliber, gauge, or size;</P> <P>(vii) The serial number in the case of firearms, if known; and</P> <P>(viii) The number of defense articles released.</P> <P>(b) Within 15 days of the date of their release from Customs custody, the importer of the articles released will forward to the address specified on the form a copy of Form 6A on which will be reported any error or discrepancy appearing on the Form 6A certified by Customs and serial numbers if not previously provided on ATF Form 6A.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0019)</APPRO> <CITA>[T.D. ATF-215, 50 FR 42161, Oct. 18, 1985, as amended by T.D. ATF-426, 65 FR 38197, June 20, 2000; T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.46</SECTNO> <SUBJECT>Articles in transit.</SUBJECT> <P>Articles subject to the import permit procedures of this subpart which enter the United States for temporary deposit pending removal therefrom and such articles which are temporarily taken out of the United States for return thereto shall be regarded as in transit and will be considered neither imported nor exported under this part. Such transactions are subject to the Intransit or Temporary Export License procedures of the Department of State (see 22 CFR Part 123).</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42161, Oct. 18, 1985]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Miscellaneous Provisions</HD> <SECTION> <SECTNO>§ 447.51</SECTNO> <SUBJECT>Import certification and delivery verification.</SUBJECT> <P>Pursuant to agreement with the United States, certain foreign countries are entitled to request certification of legality of importation of articles on the U.S. Munitions Import List. Upon request of a foreign government, the appropriate ATF officer will certify the importation, on Form ITA-645P/ATF-4522/DSP53, for the U.S. importer. Normally, the U.S. importer will submit this form at the time he applies for an import permit. This document will serve as evidence to the government of the exporting company that the U.S. importer has complied with import regulations of the U.S. Government and is prohibited from diverting, transshipping, or reexporting the material described therein without the approval of the U.S. Government. Foreign governments may also require documentation attesting to the delivery of the material into the United States. When such delivery certification is requested by a foreign government, the U.S. importer may obtain directly from the U.S. District Director of Customs the authenticated Delivery Verification Certificate (U.S. Department of Commerce Form ITA-647P) for this purpose.</P> <APPRO>(Approved by the Office of Management and Budget under control number 0625-0064)</APPRO> <CITA>[T.D. ATF-215, 50 FR 42162, Oct. 18, 1985, as amended by T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.52</SECTNO> <SUBJECT>Import restrictions applicable to certain countries.</SUBJECT> <P>(a) It is the policy of the United States to deny licenses and other approvals with respect to defense articles and defense services originating in certain countries or areas. This policy applies to Cuba, Iran, Iraq, Libya, Mongolia, North Korea, Sudan, Syria, Vietnam, and some of the states that comprised the former Soviet Union (Armenia, Azerbaijan, Belarus, and Tajikistan). This policy applies to countries or areas with respect to which the United States maintains an arms embargo (e.g., Burma, China, the <PRTPAGE P="53"/>Federal Republic of Yugoslavia (Serbia and Montenegro), Haiti, Liberia, Rwanda, Somalia, Sudan, UNITA (Angola), and Zaire). It also applies when an import would not be in furtherance of world peace and the security and foreign policy of the United States. </P> <NOTE> <HD SOURCE="HED">Note:</HD> <P>Changes in foreign policy may result in additions to and deletions from the above list of countries. The ATF will publish changes to this list in the <E T="04">Federal Register</E>. Contact the Firearms and Explosives Imports Branch at (202) 927-8320 for current information.</P> </NOTE> <P>(b) Notwithstanding paragraph (a) of this section, the appropriate ATF officer shall deny applications to import into the United States the following firearms and ammunition:</P> <P>(1) Any firearm located or manufactured in Georgia, Kazakstan, Kyrgyzstan, Moldova, Russian Federation, Turkmenistan, Ukraine, or Uzbekistan, and any firearm previously manufactured in the Soviet Union, that is not one of the models listed below:</P> <P>(i) Pistols/Revolvers:</P> <P>(A) German Model P08 Pistol.</P> <P>(B) IZH 34M, .22 caliber Target Pistol.</P> <P>(C) IZH 35M, .22 caliber Target Pistol.</P> <P>(D) Mauser Model 1896 Pistol.</P> <P>(E) MC-57-1 Pistol.</P> <P>(F) MC-1-5 Pistol.</P> <P>(G) Polish Vis Model 35 Pistol.</P> <P>(H) Soviet Nagant Revolver.</P> <P>(I) TOZ 35, .22 caliber Target Pistol.</P> <P>(ii) Rifles:</P> <P>(A) BARS-4 Bolt Action Carbine.</P> <P>(B) Biathlon Target Rifle, .22LR caliber.</P> <P>(C) British Enfield Rifle.</P> <P>(D) CM2, .22 caliber Target Rifle (also known as SM2, 22 caliber).</P> <P>(E) German Model 98K Rifle.</P> <P>(F) German Model G41 Rifle.</P> <P>(G) German Model G43 Rifle.</P> <P>(H) IZH-94.</P> <P>(I) LOS-7 Bolt Action Rifle.</P> <P>(J) MC-7-07.</P> <P>(K) MC-18-3.</P> <P>(L) MC-19-07.</P> <P>(M) MC-105-01.</P> <P>(N) MC-112-02.</P> <P>(O) MC-113-02.</P> <P>(P) MC-115-1.</P> <P>(Q) MC-125/127.</P> <P>(R) MC-126.</P> <P>(S) MC-128.</P> <P>(T) Saiga Rifle.</P> <P>(U) Soviet Model 38 Carbine.</P> <P>(V) Soviet Model 44 Carbine.</P> <P>(W) Soviet Model 91/30 Rifle.</P> <P>(X) TOZ 18, .22 caliber Bolt Action Rifle.</P> <P>(Y) TOZ 55.</P> <P>(Z) TOZ 78.</P> <P>(AA) Ural Target Rifle, .22LR caliber.</P> <P>(BB) VEPR Rifle.</P> <P>(CC) Winchester Model 1895, Russian Model Rifle;</P> <P>(2) Ammunition located or manufactured in Georgia, Kazakstan, Kyrgyzstan, Moldova, Russian Federation, Turkmenistan, Ukraine, or Uzbekistan, and ammunition previously manufactured in the Soviet Union, that is 7.62X25mm caliber (also known as 7.63X25mm caliber or .30 Mauser); or</P> <P>(3) A type of firearm the manufacture of which began after February 9, 1996.</P> <P>(c) The provisions of paragraph (b) of this section shall not affect the fulfillment of contracts with respect to firearms or ammunition entered or withdrawn from warehouse for consumption in the United States on or before February 9, 1996.</P> <P>(d) A defense article authorized for importation under this part may not be shipped on a vessel, aircraft or other means or conveyance which is owned or operated by, or leased to or from, any of the countries or areas covered by paragraph (a) of this section.</P> <P>(e) Applications for permits to import articles that were manufactured in, or have been in, a country or area proscribed under this section may be approved where the articles are covered by Category I(a) of the Import List (other than those subject to the provisions of 27 CFR Part 479), are importable as curios or relics under the provisions of 27 CFR 478.118, and meet the following criteria:</P> <P>(1) The articles were manufactured in a proscribed country or area prior to the date, as established by the Department of State, the country or area became proscribed, or, were manufactured in a non-proscribed country or area; and</P> <P>(2) The articles have been stored for the five year period immediately prior to importation in a non-proscribed country or area.<PRTPAGE P="54"/> </P> <P>(f) Applicants desiring to import articles claimed to meet the criteria specified in paragraph (e) of this section shall explain, and certify to, how the firearms meet the criteria. The certification statement will be prepared in letter form, executed under the penalties of perjury, and should be submitted with the application for an import permit. The certification statement must be accompanied by documentary information on the country or area of original manufacture and on the country or area of storage for the five year period immediately prior to importation. Such information may, for example, include a verifiable statement in the English language of a government official or any other person having knowledge of the date and place of manufacture and/or the place of storage; a warehouse receipt or other document which provides the required history of storage; and any other document that the applicant believes substantiates the place and date of manufacture and the place of storage. The appropriate ATF officer, however, reserves the right to determine whether documentation is acceptable. Applicants shall, when required by the appropriate ATF officer, furnish additional documentation as may be necessary to determine whether an import permit application should be approved.</P> <CITA>[T.D. ATF-202, 50 FR 14382, Apr. 12, 1985, as amended by T.D. ATF-215, 50 FR 42162, Oct. 18, 1985; T.D. ATF-287, 54 FR 13681, Apr. 5, 1989; T.D. ATF-323, 57 FR 24189, June 8, 1992; T.D. ATF-349, 58 FR 47831, Sept. 13, 1993; T.D. ATF-367, 60 FR 47866, Sept. 15, 1995; T.D. ATF-396, 62 FR 61234, Nov. 17, 1997; T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.53</SECTNO> <SUBJECT>Exemptions.</SUBJECT> <P>(a) The provisions of this part are not applicable to:</P> <P>(1) Importations by the United States or any agency thereof;</P> <P>(2) Importation of components for items being manufactured under contract for the Department of Defense; or</P> <P>(3) Importation of articles (other than those which would be “firearms” as defined in 18 U.S.C. 921(a)(3) manufactured in foreign countries for persons in the United States pursuant to Department of State approval.</P> <P>(b) Any person seeking to import articles on the U.S. Munitions Import List as exempt under paragraph (a)(2) or (3) of this section may obtain release of such articles from Customs custody by submitting, to the Customs officer with authority to release, a statement claiming the exemption accompanied by satisfactory proof of eligibility. Such proof may be in the form of a letter from the Department of Defense or State, as the case may be, confirming that the conditions of the exemption are met.</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42162, Oct. 18, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.54</SECTNO> <SUBJECT>Administrative procedures inapplicable.</SUBJECT> <P>The functions conferred under section 38, Arms Export Control Act of 1976, as amended, are excluded from the operation of Chapter 5, Title 5, United States Code, with respect to Rule Making and Adjudication, 5 U.S.C. 553 and 554.</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42162, Oct. 18, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.55</SECTNO> <SUBJECT>Departments of State and Defense consulted.</SUBJECT> <P>The administration of the provisions of this part will be subject to the guidance of the Secretaries of State and Defense on matters affecting world peace and the external security and foreign policy of the United States.</P> </SECTION> <SECTION> <SECTNO>§ 447.56</SECTNO> <SUBJECT>Authority of Customs officers.</SUBJECT> <P>(a) Officers of the U.S. Customs Service are authorized to take appropriate action to assure compliance with this part and with 27 CFR Parts 478 and 479 as to the importation or attempted importation of articles on the U.S. Munitions Import List, whether or not authorized by permit.</P> <P>(b) Upon the presentation to him of a permit or written approval authorizing importation of articles on the U.S. Munitions Import List, the Customs officer who has authority to release same may require, in addition to such documents as may be required by Customs regulations, the production of other relevant documents relating to the proposed importation, including, but not <PRTPAGE P="55"/>limited to, invoices, orders, packing lists, shipping documents, correspondence, and instructions.</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42162, Oct. 18, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.57</SECTNO> <SUBJECT>U.S. military defense articles.</SUBJECT> <P>(a)(1) Notwithstanding any other provision of this part or of parts 478 or 479 of this chapter, no military defense article of United States manufacture may be imported into the United States if such article was furnished to a foreign government under a foreign assistance or foreign military sales program of the United States.</P> <P>(2) The restrictions in paragraph (a)(1) of this section cover defense articles which are advanced in value or improved in condition in a foreign country, but do not include those which have been substantially transformed as to become, in effect, articles of foreign manufacture.</P> <P>(b) Paragraph (a) of this section will not apply if:</P> <P>(1) The applicant submits with the ATF Form 6—Part I application written authorization from the Department of State to import the defense article; and</P> <P>(2) In the case of firearms, such firearms are curios or relics under 18 U.S.C. 925(e) and the person seeking to import such firearms provides a certification of a foreign government that the firearms were furnished to such government under a foreign assistance or foreign military sales program of the United States and that the firearms are owned by such foreign government. (See § 478.118 of this chapter providing for the importation of certain curio or relic handguns, rifles and shotguns.)</P> <P>(c) For the purpose of this section, the term “military defense article” includes all defense articles furnished to foreign governments under a foreign assistance or foreign military sales program of the United States as set forth in paragraph (a) of this section.</P> <APPRO>(Approved by the Office of Management and Budget under OMB Control No. 1512-0017)</APPRO> <CITA>[T.D. ATF-287, 54 FR 13681, Apr. 5, 1989, as amended by T.D. ATF-393, 62 FR 61235, Nov. 17, 1997; T.D. ATF-426, 65 FR 38198, June 20, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.58</SECTNO> <SUBJECT>Delegations of the Director.</SUBJECT> <P>The regulatory authorities of the Director contained in this part are delegated to appropriate ATF officers. These ATF officers are specified in ATF O 1130.34, Delegation of the Director's Authorities in 27 CFR Part 447. ATF delegation orders, such as ATF O 1130.34, are available to any interested party by mailing a request to the ATF Distribution Center, PO Box 5950, Springfield, VA 22150-5950, or by accessing the ATF Web site http://www.atf.treas.gov/.</P> <CITA>[T.D. ATF-484, 67 FR 64526, Oct. 21, 2002]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Penalties, Seizures and Forfeitures</HD> <SECTION> <SECTNO>§ 447.61</SECTNO> <SUBJECT>Unlawful importation.</SUBJECT> <P>Any person who willfully:</P> <P>(a) Imports articles on the U.S. Munitions Import List without a permit;</P> <P>(b) Engages in the business of importing articles on the U.S. Munitions Import List without registering under this part; or</P> <P>(c) Otherwise violates any provisions of this part;</P> <FP>Shall upon conviction be fined not more than $1,000,000 or imprisoned not more than 10 years, or both.</FP> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended at 39 FR 4760, Feb. 7, 1974; T.D. ATF-215, 50 FR 42162, Oct. 18, 1985; T.D. ATF-287, 54 FR 13681, Apr. 5, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 447.62</SECTNO> <SUBJECT>False statements or concealment of facts.</SUBJECT> <P>Any person who willfully, in a registration or permit application, makes any untrue statement of a material fact or fails to state a material fact required to be stated therein or necessary to make the statements therein not misleading, shall upon conviction be fined not more than $1,000,000, or imprisoned not more than 10 years, or both.</P> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42162, Oct. 18, 1985; T.D. ATF-287, 54 FR 13681, Apr. 5, 1989]</CITA> </SECTION> <SECTION> <PRTPAGE P="56"/> <SECTNO>§ 447.63</SECTNO> <SUBJECT>Seizure and forfeiture.</SUBJECT> <P>Whoever knowingly imports into the United States contrary to law any article on the U.S. Munitions Import List; or receives, conceals, buys, sells, or in any manner facilitates its transportation, concealment, or sale after importation, knowing the same to have been imported contrary to law, shall be fined not more than $10,000 or imprisoned not more than 5 years, or both; and the merchandise so imported, or the value thereof shall be forfeited to the United States.</P> <SECAUTH>(18 U.S.C. 545)</SECAUTH> <CITA>[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42162, Oct. 18, 1985]</CITA> </SECTION> </SUBPART> </PART> <PART> <EAR>Pt. 478</EAR> <HD SOURCE="HED">PART 478—COMMERCE IN FIREARMS AND AMMUNITION</HD> <CONTENTS> <SUBPART> <HD SOURCE="HED">Subpart A—Introduction</HD> <SECHD>Sec.</SECHD> <SECTNO>478.1</SECTNO> <SUBJECT>Scope of regulations.</SUBJECT> <SECTNO>478.2</SECTNO> <SUBJECT>Relation to other provisions of law.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTNO>478.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—Administrative and Miscellaneous Provisions</HD> <SECTNO>478.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <SECTNO>478.22</SECTNO> <SUBJECT>Alternate methods or procedures; emergency variations from requirements.</SUBJECT> <SECTNO>478.23</SECTNO> <SUBJECT>Right of entry and examination.</SUBJECT> <SECTNO>478.24</SECTNO> <SUBJECT>Compilation of State laws and published ordinances.</SUBJECT> <SECTNO>478.25</SECTNO> <SUBJECT>Disclosure of information.</SUBJECT> <SECTNO>478.25a</SECTNO> <SUBJECT>Responses to requests for information.</SUBJECT> <SECTNO>478.26</SECTNO> <SUBJECT>Curio and relic determination.</SUBJECT> <SECTNO>478.27</SECTNO> <SUBJECT>Destructive device determination.</SUBJECT> <SECTNO>478.28</SECTNO> <SUBJECT>Transportation of destructive devices and certain firearms.</SUBJECT> <SECTNO>478.29</SECTNO> <SUBJECT>Out-of-State acquisition of firearms by nonlicenses.</SUBJECT> <SECTNO>478.29a</SECTNO> <SUBJECT>Acquisition of firearms by nonresidents.</SUBJECT> <SECTNO>478.30</SECTNO> <SUBJECT>Out-of-State disposition of firearms by nonlicensees.</SUBJECT> <SECTNO>478.31</SECTNO> <SUBJECT>Delivery by common or contract carrier.</SUBJECT> <SECTNO>478.32</SECTNO> <SUBJECT>Prohibited shipment, transportation, possession, or receipt of firearms and ammunition by certain persons.</SUBJECT> <SECTNO>478.33</SECTNO> <SUBJECT>Stolen firearms and ammunition.</SUBJECT> <SECTNO>478.33a</SECTNO> <SUBJECT>Theft of firearms.</SUBJECT> <SECTNO>478.34</SECTNO> <SUBJECT>Removed, obliterated, or altered serial number.</SUBJECT> <SECTNO>478.35</SECTNO> <SUBJECT>Skeet, trap, target, and similar shooting activities.</SUBJECT> <SECTNO>478.36</SECTNO> <SUBJECT>Transfer or possession of machine guns.</SUBJECT> <SECTNO>478.37</SECTNO> <SUBJECT>Manufacture, importation and sale of armor piercing ammunition.</SUBJECT> <SECTNO>478.38</SECTNO> <SUBJECT>Transportation of firearms.</SUBJECT> <SECTNO>478.39</SECTNO> <SUBJECT>Assembly of semiautomatic rifles or shotguns.</SUBJECT> <SECTNO>478.39a</SECTNO> <SUBJECT>Reporting theft or loss of firearms.</SUBJECT> <SECTNO>478.40</SECTNO> <SUBJECT>Manufacture, transfer, and possession of semiautomatic assault weapons.</SUBJECT> <SECTNO>478.40a</SECTNO> <SUBJECT>Transfer and possession of large capacity ammunition feeding devices.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Licenses</HD> <SECTNO>478.41</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>478.42</SECTNO> <SUBJECT>License fees.</SUBJECT> <SECTNO>478.43</SECTNO> <SUBJECT>License fee not refundable.</SUBJECT> <SECTNO>478.44</SECTNO> <SUBJECT>Original license.</SUBJECT> <SECTNO>478.45</SECTNO> <SUBJECT>Renewal of license.</SUBJECT> <SECTNO>478.46</SECTNO> <SUBJECT>Insufficient fee.</SUBJECT> <SECTNO>478.47</SECTNO> <SUBJECT>Issuance of license.</SUBJECT> <SECTNO>478.48</SECTNO> <SUBJECT>Correction of error on license.</SUBJECT> <SECTNO>478.49</SECTNO> <SUBJECT>Duration of license.</SUBJECT> <SECTNO>478.50</SECTNO> <SUBJECT>Locations covered by license.</SUBJECT> <SECTNO>478.51</SECTNO> <SUBJECT>License not transferable.</SUBJECT> <SECTNO>478.52</SECTNO> <SUBJECT>Change of address.</SUBJECT> <SECTNO>478.53</SECTNO> <SUBJECT>Change in trade name.</SUBJECT> <SECTNO>478.54</SECTNO> <SUBJECT>Change of control.</SUBJECT> <SECTNO>478.55</SECTNO> <SUBJECT>Continuing partnerships.</SUBJECT> <SECTNO>478.56</SECTNO> <SUBJECT>Right of succession by certain persons.</SUBJECT> <SECTNO>478.57</SECTNO> <SUBJECT>Discontinuance of business.</SUBJECT> <SECTNO>478.58</SECTNO> <SUBJECT>State or other law.</SUBJECT> <SECTNO>478.59</SECTNO> <SUBJECT>Abandoned application.</SUBJECT> <SECTNO>478.60</SECTNO> <SUBJECT>Certain continuances of business.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—License Proceedings</HD> <SECTNO>478.71</SECTNO> <SUBJECT>Denial of an application for license.</SUBJECT> <SECTNO>478.72</SECTNO> <SUBJECT>Hearing after application denial.</SUBJECT> <SECTNO>478.73</SECTNO> <SUBJECT>Notice of revocation, suspension, or imposition of civil fine.</SUBJECT> <SECTNO>478.74</SECTNO> <SUBJECT>Request for hearing after notice of suspension, revocation, or imposition of civil fine.</SUBJECT> <SECTNO>478.75</SECTNO> <SUBJECT>Service on applicant or licensee.</SUBJECT> <SECTNO>478.76</SECTNO> <SUBJECT>Representation at a hearing.</SUBJECT> <SECTNO>478.77</SECTNO> <SUBJECT>Designated place of hearing.</SUBJECT> <SECTNO>478.78</SECTNO> <SUBJECT>Operations by licensee after notice.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Conduct of Business</HD> <SECTNO>478.91</SECTNO> <SUBJECT>Posting of license.</SUBJECT> <SECTNO>478.92</SECTNO> <SUBJECT>How must licensed manufacturers and licensed importers identify firearms, armor piercing ammunition, and large capacity ammunition feeding devices?</SUBJECT> <SECTNO>478.93</SECTNO> <SUBJECT>Authorized operations by a licensed collector.</SUBJECT> <SECTNO>478.94</SECTNO> <SUBJECT>Sales or deliveries between licensees.</SUBJECT> <SECTNO>478.95</SECTNO> <SUBJECT>Certified copy of license.</SUBJECT> <SECTNO>478.96</SECTNO> <SUBJECT>Out-of-State and mail order sales.</SUBJECT> <SECTNO>478.97</SECTNO> <SUBJECT>Loan or rental of firearms.<PRTPAGE P="57"/> </SUBJECT> <SECTNO>478.98</SECTNO> <SUBJECT>Sales or deliveries of destructive devices and certain firearms.</SUBJECT> <SECTNO>478.99</SECTNO> <SUBJECT>Certain prohibited sales or deliveries.</SUBJECT> <SECTNO>478.100</SECTNO> <SUBJECT>Conduct of business away from licensed premises.</SUBJECT> <SECTNO>478.101</SECTNO> <SUBJECT>Record of transactions.</SUBJECT> <SECTNO>478.102</SECTNO> <SUBJECT>Sales or deliveries of firearms on and after November 30, 1998.</SUBJECT> <SECTNO>478.103</SECTNO> <SUBJECT>Posting of signs and written notification to purchasers of handguns.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Importation</HD> <SECTNO>478.111</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>478.112</SECTNO> <SUBJECT>Importation by a licensed importer.</SUBJECT> <SECTNO>478.113</SECTNO> <SUBJECT>Importation by other licensees.</SUBJECT> <SECTNO>478.113a</SECTNO> <SUBJECT>Importation of firearm barrels by nonlicensees.</SUBJECT> <SECTNO>478.114</SECTNO> <SUBJECT>Importation by members of the U.S. Armed Forces.</SUBJECT> <SECTNO>478.115</SECTNO> <SUBJECT>Exempt importation.</SUBJECT> <SECTNO>478.116</SECTNO> <SUBJECT>Conditional importation.</SUBJECT> <SECTNO>478.117</SECTNO> <SUBJECT>Function outside a customs territory.</SUBJECT> <SECTNO>478.118</SECTNO> <SUBJECT>Importation of certain firearms classified as curios and relics.</SUBJECT> <SECTNO>478.119</SECTNO> <SUBJECT>Importation of ammunition feeding devices.</SUBJECT> <SECTNO>478.120</SECTNO> <SUBJECT>Firearms or ammunition imported by or for a nonimmigrant alien.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H—Records</HD> <SECTNO>478.121</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>478.122</SECTNO> <SUBJECT>Records maintained by importers.</SUBJECT> <SECTNO>478.123</SECTNO> <SUBJECT>Records maintained by manufacturers.</SUBJECT> <SECTNO>478.124</SECTNO> <SUBJECT>Firearms transaction record.</SUBJECT> <SECTNO>478.124a</SECTNO> <SUBJECT>Firearms transaction record in lieu of record of receipt and disposition.</SUBJECT> <SECTNO>478.125</SECTNO> <SUBJECT>Record of receipt and disposition.</SUBJECT> <SECTNO>478.125a</SECTNO> <SUBJECT>Personal firearms collection.</SUBJECT> <SECTNO>478.126</SECTNO> <SUBJECT>Furnishing transaction information.</SUBJECT> <SECTNO>478.126a</SECTNO> <SUBJECT>Reporting multiple sales or other disposition of pistols and revolvers.</SUBJECT> <SECTNO>478.127</SECTNO> <SUBJECT>Discontinuance of business.</SUBJECT> <SECTNO>478.128</SECTNO> <SUBJECT>False statement or representation.</SUBJECT> <SECTNO>478.129</SECTNO> <SUBJECT>Record retention.</SUBJECT> <SECTNO>478.131</SECTNO> <SUBJECT>Firearms transactions not subject to a NICS check.</SUBJECT> <SECTNO>478.132</SECTNO> <SUBJECT>Dispositions of semiautomatic assault weapons and large capacity ammunition feeding devices to law enforcement officers for official use and to employees or contractors of nuclear facilities.</SUBJECT> <SECTNO>478.133</SECTNO> <SUBJECT>Records of transactions in semiautomatic assault weapons.</SUBJECT> <SECTNO>478.134</SECTNO> <SUBJECT>Sale of firearms to law enforcement officers.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Exemptions, Seizures, and Forfeitures</HD> <SECTNO>478.141</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>478.142</SECTNO> <SUBJECT>Effect of pardons and expunctions of convictions.</SUBJECT> <SECTNO>478.143</SECTNO> <SUBJECT>Relief from disabilities incurred by indictment.</SUBJECT> <SECTNO>478.144</SECTNO> <SUBJECT>Relief from disabilities under the Act.</SUBJECT> <SECTNO>478.145</SECTNO> <SUBJECT>Research organizations.</SUBJECT> <SECTNO>478.146</SECTNO> <SUBJECT>Deliveries by mail to certain persons.</SUBJECT> <SECTNO>478.147</SECTNO> <SUBJECT>Return of firearm.</SUBJECT> <SECTNO>478.148</SECTNO> <SUBJECT>Armor piercing ammunition intended for sporting or industrial purposes.</SUBJECT> <SECTNO>478.149</SECTNO> <SUBJECT>Armor piercing ammunition manufactured or imported for the purpose of testing or experimentation.</SUBJECT> <SECTNO>478.150</SECTNO> <SUBJECT>Alternative to NICS in certain geographical locations.</SUBJECT> <SECTNO>478.151</SECTNO> <SUBJECT>Semiautomatic rifles or shotguns for testing or experimentation.</SUBJECT> <SECTNO>478.152</SECTNO> <SUBJECT>Seizure and forfeiture.</SUBJECT> <SECTNO>478.153</SECTNO> <SUBJECT>Semiautomatic assault weapons and large capacity ammunition feeding devices manufactured or imported for the purposes of testing or experimentation.</SUBJECT> </SUBPART> <SUBPART> <RESERVED>Subpart J [Reserved]</RESERVED> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Exportation</HD> <SECTNO>478.171</SECTNO> <SUBJECT>Exportation.</SUBJECT> </SUBPART> </CONTENTS> <AUTH> <HD SOURCE="HED">Authority:</HD> <P>5 U.S.C. 552(a); 18 U.S.C. 847, 921-930; 44 U.S.C. 3504(h).</P> </AUTH> <SOURCE> <HD SOURCE="HED">Source:</HD> <P>33 FR 18555, Dec. 14, 1968, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Further redesignated by T.D. ATF-487, 68 FR 3750, Jan. 24, 2003.</P> </SOURCE> <EDNOTE> <HD SOURCE="HED">Editorial Note:</HD> <P>Nomenclature changes to part 478 appear at T.D. ATF-411, 64 FR 17291, Apr. 9, 1999, and T.D. ATF-487, 68 FR 3750, Jan. 24, 2003.</P> </EDNOTE> <SUBPART> <HD SOURCE="HED">Subpart A—Introduction</HD> <SECTION> <SECTNO>§ 478.1</SECTNO> <SUBJECT>Scope of regulations.</SUBJECT> <P>(a) <E T="03">General.</E> The regulations contained in this part relate to commerce in firearms and ammunition and are promulgated to implement Title I, State Firearms Control Assistance (18 U.S.C. Chapter 44), of the Gun Control Act of 1968 (82 Stat. 1213) as amended by Pub. L. 99-308 (100 Stat. 449), Pub. L. 99-360 (100 Stat. 766), Pub. L. 99-408 (100 Stat. 920), Pub. L. 103-159 (107 Stat. 1536), Pub. L. 103-322 (108 Stat. 1796), Pub. L. 104-208 (110 Stat. 3009), and Pub. L. 105-277 (112 Stat. 2681).</P> <P>(b) <E T="03">Procedural and substantive requirements.</E> This part contains the procedural and substantive requirements relative to:</P> <P>(1) The interstate or foreign commerce in firearms and ammunition;<PRTPAGE P="58"/> </P> <P>(2) The licensing of manufacturers and importers of firearms and ammunition, collectors of firearms, and dealers in firearms;</P> <P>(3) The conduct of business or activity by licensees;</P> <P>(4) The importation of firearms and ammunition;</P> <P>(5) The records and reports required of licensees;</P> <P>(6) Relief from disabilities under this part;</P> <P>(7) Exempt interstate and foreign commerce in firearms and ammunition; and</P> <P>(8) Restrictions on armor piercing ammunition.</P> <CITA>[T.D. ATF-270, 53 FR 10490, Mar. 31, 1988, as amended by T.D. ATF-354, 59 FR 7112, Feb. 14, 1994; T.D. ATF-363, 60 FR 17450, Apr. 6, 1995; T.D. ATF-401, 63 FR 35522, June 30, 1998; T.D. ATF-471, 67 FR 5425, Feb. 5, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.2</SECTNO> <SUBJECT>Relation to other provisions of law.</SUBJECT> <P>The provisions in this part are in addition to, and are not in lieu of, any other provision of law, or regulations, respecting commerce in firearms or ammunition. For regulations applicable to traffic in machine guns, destructive devices, and certain other firearms, see Part 479 of this chapter. For statutes applicable to the registration and licensing of persons engaged in the business of manufacturing, importing or exporting arms, ammunition, or implements of war, see section 38 of the Arms Export Control Act (22 U.S.C. 2778) and regulations thereunder and Part 447 of this chapter. For statutes applicable to nonmailable firearms, see 18 U.S.C. 1715 and regulations thereunder.</P> <CITA>[T.D. ATF-270, 53 FR 10490, Mar. 31, 1988]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTION> <SECTNO>§ 478.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> <P>When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms “includes” and “including” do not exclude other things not enumerated which are in the same general class or are otherwise within the scope thereof.</P> <P> <E T="03">Act.</E> 18 U.S.C. Chapter 44.</P> <P> <E T="03">Adjudicated as a mental defective.</E> (a) A determination by a court, board, commission, or other lawful authority that a person, as a result of marked subnormal intelligence, or mental illness, incompetency, condition, or disease:</P> <P>(1) Is a danger to himself or to others; or</P> <P>(2) Lacks the mental capacity to contract or manage his own affairs.</P> <P>(b) The term shall include—</P> <P>(1) A finding of insanity by a court in a criminal case; and</P> <P>(2) Those persons found incompetent to stand trial or found not guilty by reason of lack of mental responsibility pursuant to articles 50a and 72b of the Uniform Code of Military Justice, 10 U.S.C. 850a, 876b.</P> <P> <E T="03">Admitted to the United States for lawful hunting or sporting purposes.</E> (a) Is entering the United States to participate in a competitive target shooting event sponsored by a national, State, or local organization, devoted to the competitive use or other sporting use of firearms; or</P> <P>(b) Is entering the United States to display firearms at a sports or hunting trade show sponsored by a national, State, or local firearms trade organization, devoted to the competitive use or other sporting use of firearms.</P> <P> <E T="03">Alien.</E> Any person not a citizen or national of the United States.</P> <P> <E T="03">Alien illegally or unlawfully in the United States</E>. Aliens who are unlawfully in the United States are not in valid immigrant, nonimmigrant or parole status. The term includes any alien—</P> <P>(a) Who unlawfully entered the United States without inspection and authorization by an immigration officer and who has not been paroled into the United States under section 212(d)(5) of the Immigration and Nationality Act (INA);</P> <P>(b) Who is a nonimmigrant and whose authorized period of stay has expired or who has violated the terms of the nonimmigrant category in which he or she was admitted;<PRTPAGE P="59"/> </P> <P>(c) Paroled under INA section 212(d)(5) whose authorized period of parole has expired or whose parole status has been terminated; or</P> <P>(d) Under an order of deportation, exclusion, or removal, or under an order to depart the United States voluntarily, whether or not he or she has left the United States.</P> <P> <E T="03">Ammunition.</E> Ammunition or cartridge cases, primers, bullets, or propellent powder designed for use in any firearm other than an antique firearm. The term shall not include (a) any shotgun shot or pellet not designed for use as the single, complete projectile load for one shotgun hull or casing, nor (b) any unloaded, non-metallic shotgun hull or casing not having a primer.</P> <P> <E T="03">Antique firearm.</E> (a) Any firearm (including any firearm with a matchlock, flintlock, percussion cap, or similar type of ignition system) manufactured in or before 1898; and (b) any replica of any firearm described in paragraph (a) of this definition if such replica (1) is not designed or redesigned for using rimfire or conventional centerfire fixed ammunition, or (2) uses rimfire or conventional centerfire fixed ammunition which is no longer manufactured in the United States and which is not readily available in the ordinary channels of commercial trade.</P> <P> <E T="03">Armor piercing ammunition.</E> Projectiles or projectile cores which may be used in a handgun and which are constructed entirely (excluding the presence of traces of other substances) from one or a combination of tungsten alloys, steel, iron, brass, bronze, beryllium copper, or depleted uranium; or full jacketed projectiles larger than .22 caliber designed and intended for use in a handgun and whose jacket has a weight of more than 25 percent of the total weight of the projectile. The term does not include shotgun shot required by Federal or State environmental or game regulations for hunting purposes, frangible projectiles designed for target shooting, projectiles which the Director finds are primarily intended to be used for sporting purposes, or any other projectiles or projectile cores which the Director finds are intended to be used for industrial purposes, including charges used in oil and gas well perforating devices.</P> <P> <E T="03">ATF officer.</E> An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part.</P> <P> <E T="03">Business premises.</E> The property on which the manufacturing or importing of firearms or ammunition or the dealing in firearms is or will be conducted. A private dwelling, no part of which is open to the public, shall not be recognized as coming within the meaning of the term.</P> <P> <E T="03">Chief, National Licensing Center.</E> The ATF official responsible for the issuance and renewal of licenses under this part.</P> <P> <E T="03">Collector.</E> Any person who acquires, holds, or disposes of firearms as curios or relics.</P> <P> <E T="03">Collection premises.</E> The premises described on the license of a collector as the location at which he maintains his collection of curios and relics.</P> <P> <E T="03">Commerce.</E> Travel, trade, traffic, commerce, transportation, or communication among the several States, or between the District of Columbia and any State, or between any foreign country or any territory or possession and any State or the District of Columbia, or between points in the same State but through any other State or the District of Columbia or a foreign country.</P> <P> <E T="03">Committed to a mental institution</E>. A formal commitment of a person to a mental institution by a court, board, commission, or other lawful authority. The term includes a commitment to a mental institution involuntarily. The term includes commitment for mental defectiveness or mental illness. It also includes commitments for other reasons, such as for drug use. The term does not include a person in a mental institution for observation or a voluntary admission to a mental institution.</P> <P> <E T="03">Controlled substance.</E> A drug or other substance, or immediate precursor, as defined in section 102 of the Controlled Substances Act, 21 U.S.C. 802. The term includes, but is not limited to, marijuana, depressants, stimulants, and narcotic drugs. The term does not include distilled spirits, wine, malt beverages, or tobacco, as those terms are <PRTPAGE P="60"/>defined or used in Subtitle E of the Internal Revenue Code of 1986, as amended.</P> <P> <E T="03">Crime punishable by imprisonment for a term exceeding 1 year.</E> Any Federal, State or foreign offense for which the maximum penalty, whether or not imposed, is capital punishment or imprisonment in excess of 1 year. The term shall not include (a) any Federal or State offenses pertaining to antitrust violations, unfair trade practices, restraints of trade, or other similar offenses relating to the regulation of business practices or (b) any State offense classified by the laws of the State as a misdemeanor and punishable by a term of imprisonment of 2 years or less. What constitutes a conviction of such a crime shall be determined in accordance with the law of the jurisdiction in which the proceedings were held. Any conviction which has been expunged or set aside or for which a person has been pardoned or has had civil rights restored shall not be considered a conviction for the purposes of the Act or this part, unless such pardon, expunction, or restoration of civil rights expressly provides that the person may not ship, transport, possess, or receive firearms, or unless the person is prohibited by the law of the jurisdiction in which the proceedings were held from receiving or possessing any firearms.</P> <P> <E T="03">Curios or relics.</E> Firearms which are of special interest to collectors by reason of some quality other than is associated with firearms intended for sporting use or as offensive or defensive weapons. To be recognized as curios or relics, firearms must fall within one of the following categories:</P> <P>(a) Firearms which were manufactured at least 50 years prior to the current date, but not including replicas thereof;</P> <P>(b) Firearms which are certified by the curator of a municipal, State, or Federal museum which exhibits firearms to be curios or relics of museum interest; and</P> <P>(c) Any other firearms which derive a substantial part of their monetary value from the fact that they are novel, rare, bizarre, or because of their association with some historical figure, period, or event. Proof of qualification of a particular firearm under this category may be established by evidence of present value and evidence that like firearms are not available except as collector's items, or that the value of like firearms available in ordinary commercial channels is substantially less.</P> <P> <E T="03">Customs officer.</E> Any officer of the Customs Service or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person authorized by law or designated by the Secretary of the Treasury to perform any duties of an officer of the Customs Service.</P> <P> <E T="03">Dealer.</E> Any person engaged in the business of selling firearms at wholesale or retail; any person engaged in the business of repairing firearms or of making or fitting special barrels, stocks, or trigger mechanisms to firearms; or any person who is a pawnbroker. The term shall include any person who engages in such business or occupation on a part-time basis.</P> <P> <E T="03">Destructive device.</E> (a) Any explosive, incendiary, or poison gas (1) bomb, (2) grenade, (3) rocket having a propellant charge of more than 4 ounces, (4) missile having an explosive or incendiary charge of more than one-quarter ounce, (5) mine, or (6) device similar to any of the devices described in the preceding paragraphs of this definition; (b) any type of weapon (other than a shotgun or a shotgun shell which the Director finds is generally recognized as particularly suitable for sporting purposes) by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, and which has any barrel with a bore of more than one-half inch in diameter; and (c) any combination of parts either designed or intended for use in converting any device into any destructive device described in paragraph (a) or (b) of this section and from which a destructive device may be readily assembled. The term shall not include any device which is neither designed nor redesigned for use as a weapon; any device, although originally designed for use as a weapon, which is redesigned for use as a signalling, pyrotechnic, line throwing, safety, or similar device; surplus ordnance sold, loaned, or given <PRTPAGE P="61"/>by the Secretary of the Army pursuant to the provisions of section 4684(2), 4685, or 4686 of title 10, United States Code; or any other device which the Director finds is not likely to be used as a weapon, is an antique, or is a rifle which the owner intends to use solely for sporting, recreational, or cultural purposes.</P> <P> <E T="03">Director.</E> The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, DC.</P> <P> <E T="03">Director of Industry Operations.</E> The principal ATF official in a Field Operations division responsible for administering regulations in this part.</P> <P> <E T="03">Discharged under dishonorable conditions</E>. Separation from the U.S. Armed Forces resulting from a dishonorable discharge or dismissal adjudged by a general court-martial. The term does not include any separation from the Armed Forces resulting from any other discharge, e.g., a bad conduct discharge.</P> <P> <E T="03">Division.</E> A Bureau of Alcohol, Tobacco and Firearms Division.</P> <P> <E T="03">Engaged in the business—</E>(a) <E T="03">Manufacturer of firearms.</E> A person who devotes time, attention, and labor to manufacturing firearms as a regular course of trade or business with the principal objective of livelihood and profit through the sale or distribution of the firearms manufactured;</P> <P>(b) <E T="03">Manufacturer of ammunition.</E> A person who devotes time, attention, and labor to manufacturing ammunition as a regular course of trade or business with the principal objective of livelihood and profit through the sale or distribution of the ammunition manufactured;</P> <P>(c) <E T="03">Dealer in firearms other than a gunsmith or a pawnbroker.</E> A person who devotes time, attention, and labor to dealing in firearms as a regular course of trade or business with the principal objective of livelihood and profit through the repetitive purchase and resale of firearms, but such a term shall not include a person who makes occasional sales, exchanges, or purchases of firearms for the enhancement of a personal collection or for a hobby, or who sells all or part of his personal collection of firearms;</P> <P>(d) <E T="03">Gunsmith.</E> A person who devotes time, attention, and labor to engaging in such activity as a regular course of trade or business with the principal objective of livelihood and profit, but such a term shall not include a person who makes occasional repairs of firearms or who occasionally fits special barrels, stocks, or trigger mechanisms to firearms;</P> <P>(e) <E T="03">Importer of firearms.</E> A person who devotes time, attention, and labor to importing firearms as a regular course of trade or business with the principal objective of livelihood and profit through the sale or distribution of the firearms imported; and,</P> <P>(f) <E T="03">Importer of ammunition.</E> A person who devotes time, attention, and labor to importing ammunition as a regular course of trade or business with the principal objective of livelihood and profit through the sale or distribution of the ammunition imported.</P> <P> <E T="03">Executed under penalties of perjury.</E> Signed with the prescribed declaration under the penalties of perjury as provided on or with respect to the return form, or other document or, where no form of declaration is prescribed, with the declaration: </P> <EXTRACT> <P>“I declare under the penalties of perjury that this—(insert type of document, such as, statement, application, request, certificate), including the documents submitted in support thereof, has been examined by me and, to the best of my knowledge and belief, is true, correct, and complete.”</P> </EXTRACT> <P> <E T="03">Federal Firearms Act.</E> 15 U.S.C. Chapter 18.</P> <P> <E T="03">Firearm.</E> Any weapon, including a starter gun, which will or is designed to or may readily be converted to expel a projectile by the action of an explosive; the frame or receiver of any such weapon; any firearm muffler or firearm silencer; or any destructive device; but the term shall not include an antique firearm. In the case of a licensed collector, the term shall mean only curios and relics.</P> <P> <E T="03">Firearm frame or receiver.</E> That part of a firearm which provides housing for the hammer, bolt or breechblock, and firing mechanism, and which is usually threaded at its forward portion to receive the barrel.<PRTPAGE P="62"/> </P> <P> <E T="03">Firearm muffler or firearm silencer.</E> Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.</P> <P> <E T="03">Friendly foreign government.</E> Any government with whom the United States has diplomatic relations and whom the United States has not identified as a State sponsor of terrorism.</P> <P> <E T="03">Fugitive from justice</E>. Any person who has fled from any State to avoid prosecution for a felony or a misdemeanor; or any person who leaves the State to avoid giving testimony in any criminal proceeding. The term also includes any person who knows that misdemeanor or felony charges are pending against such person and who leaves the State of prosecution.</P> <P> <E T="03">Handgun.</E> (a) Any firearm which has a short stock and is designed to be held and fired by the use of a single hand; and</P> <P>(b) Any combination of parts from which a firearm described in paragraph (a) can be assembled.</P> <P> <E T="03">Hunting license or permit lawfully issued in the United States.</E> A license or permit issued by a State for hunting which is valid and unexpired.</P> <P> <E T="03">Identification document.</E> A document containing the name, residence address, date of birth, and photograph of the holder and which was made or issued by or under the authority of the United States Government, a State, political subdivision of a State, a foreign government, political subdivision of a foreign government, an international governmental or an international quasi- governmental organization which, when completed with information concerning a particular individual, is of a type intended or commonly accepted for the purpose of identification of individuals.</P> <P> <E T="03">Importation.</E> The bringing of a firearm or ammunition into the United States; except that the bringing of a firearm or ammunition from outside the United States into a foreign-trade zone for storage pending shipment to a foreign country or subsequent importation into this country, pursuant to this part, shall not be deemed importation.</P> <P> <E T="03">Importer.</E> Any person engaged in the business of importing or bringing firearms or ammunition into the United States. The term shall include any person who engages in such business on a part-time basis.</P> <P> <E T="03">Indictment</E>. Includes an indictment or information in any court, under which a crime punishable by imprisonment for a term exceeding 1 year (as defined in this section) may be prosecuted, or in military cases to any offense punishable by imprisonment for a term exceeding 1 year which has been referred to a general court-martial. An information is a formal accusation of a crime, differing from an indictment in that it is made by a prosecuting attorney and not a grand jury.</P> <P> <E T="03">Interstate or foreign commerce.</E> Includes commerce between any place in a State and any place outside of that State, or within any possession of the United States (not including the Canal Zone) or the District of Columbia. The term shall not include commerce between places within the same State but through any place outside of that State.</P> <P> <E T="03">Intimate partner.</E> With respect to a person, the spouse of the person, a former spouse of the person, an individual who is a parent of a child of the person, and an individual who cohabitates or has cohabitated with the person.</P> <P> <E T="03">Large capacity ammunition feeding device.</E> A magazine, belt, drum, feed strip, or similar device for a firearm manufactured after September 13, 1994, that has a capacity of, or that can be readily restored or converted to accept, more than 10 rounds of ammunition. The term does not include an attached tubular device designed to accept, and capable of operating only with, .22 caliber rimfire ammunition, or a fixed device for a manually operated firearm, or a fixed device for a firearm listed in 18 U.S.C. 922, Appendix A.</P> <P> <E T="03">Licensed collector.</E> A collector of curios and relics only and licensed under the provisions of this part.</P> <P> <E T="03">Licensed dealer.</E> A dealer licensed under the provisions of this part.<PRTPAGE P="63"/> </P> <P> <E T="03">Licensed importer.</E> An importer licensed under the provisions of this part.</P> <P> <E T="03">Licensed manufacturer.</E> A manufacturer licensed under the provisions of this part.</P> <P> <E T="03">Machine gun.</E> Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machine gun, and any combination of parts from which a machine gun can be assembled if such parts are in the possession or under the control of a person.</P> <P> <E T="03">Manufacturer.</E> Any person engaged in the business of manufacturing firearms or ammunition. The term shall include any person who engages in such business on a part-time basis.</P> <P> <E T="03">Mental institution.</E> Includes mental health facilities, mental hospitals, sanitariums, psychiatric facilities, and other facilities that provide diagnoses by licensed professionals of mental retardation or mental illness, including a psychiatric ward in a general hospital.</P> <P> <E T="03">Misdemeanor crime of domestic violence.</E> (a) Is a Federal, State or local offense that:</P> <P>(1) Is a misdemeanor under Federal or State law or, in States which do not classify offenses as misdemeanors, is an offense punishable by imprisonment for a term of one year or less, and includes offenses that are punishable only by a fine. (This is true whether or not the State statute specifically defines the offense as a “misdemeanor” or as a “misdemeanor crime of domestic violence.” The term includes all such misdemeanor convictions in Indian Courts established pursuant to 25 CFR part 11.);</P> <P>(2) Has, as an element, the use or attempted use of physical force (e.g., assault and battery), or the threatened use of a deadly weapon; and</P> <P>(3) Was committed by a current or former spouse, parent, or guardian of the victim, by a person with whom the victim shares a child in common, by a person who is cohabiting with or has cohabited with the victim as a spouse, parent, or guardian, (e.g., the equivalent of a “common law” marriage even if such relationship is not recognized under the law), or a person similarly situated to a spouse, parent, or guardian of the victim (e.g., two persons who are residing at the same location in an intimate relationship with the intent to make that place their home would be similarly situated to a spouse).</P> <P>(b) A person shall not be considered to have been convicted of such an offense for purposes of this part unless:</P> <P>(1) The person is considered to have been convicted by the jurisdiction in which the proceedings were held.</P> <P>(2) The person was represented by counsel in the case, or knowingly and intelligently waived the right to counsel in the case; and</P> <P>(3) In the case of a prosecution for which a person was entitled to a jury trial in the jurisdiction in which the case was tried, either</P> <P>(i) The case was tried by a jury, or</P> <P>(ii) The person knowingly and intelligently waived the right to have the case tried by a jury, by guilty plea or otherwise.</P> <P>(c) A person shall not be considered to have been convicted of such an offense for purposes of this part if the conviction has been expunged or set aside, or is an offense for which the person has been pardoned or has had civil rights restored (if the law of the jurisdiction in which the proceedings were held provides for the loss of civil rights upon conviction for such an offense) unless the pardon, expunction, or restoration of civil rights expressly provides that the person may not ship, transport, possess, or receive firearms, and the person is not otherwise prohibited by the law of the jurisdiction in which the proceedings were held from receiving or possessing any firearms.</P> <P> <E T="03">National Firearms Act.</E> 26 U.S.C. Chapter 53.</P> <P> <E T="03">NICS.</E> The National Instant Criminal Background Check System established by the Attorney General pursuant to 18 U.S.C. 922(t).</P> <P> <E T="03">Nonimmigrant alien.</E> An alien in the United States in a nonimmigrant classification as defined by section <PRTPAGE P="64"/>101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)).</P> <P> <E T="03">Pawnbroker.</E> Any person whose business or occupation includes the taking or receiving, by way of pledge or pawn, of any firearm as security for the payment or repayment of money. The term shall include any person who engages in such business on a part-time basis.</P> <P> <E T="03">Permanently inoperable.</E> A firearm which is incapable of discharging a shot by means of an explosive and incapable of being readily restored to a firing condition. An acceptable method of rendering most firearms permanently inoperable is to fusion weld the chamber closed and fusion weld the barrel solidly to the frame. Certain unusual firearms require other methods to render the firearm permanently inoperable. Contact ATF for instructions.</P> <P> <E T="03">Person.</E> Any individual, corporation, company, association, firm, partnership, society, or joint stock company.</P> <P> <E T="03">Pistol.</E> A weapon originally designed, made, and intended to fire a projectile (bullet) from one or more barrels when held in one hand, and having (a) a chamber(s) as an integral part(s) of, or permanently aligned with, the bore(s); and (b) a short stock designed to be gripped by one hand and at an angle to and extending below the line of the bore(s).</P> <P> <E T="03">Principal objective of livelihood and profit.</E> The intent underlying the sale or disposition of firearms is predominantly one of obtaining livelihood and pecuniary gain, as opposed to other intents such as improving or liquidating a personal firearms collection: <E T="03">Provided,</E> That proof of profit shall not be required as to a person who engages in the regular and repetitive purchase and disposition of firearms for criminal purposes or terrorism. For purposes of this part, the term “terrorism” means activity, directed against United States persons, which—</P> <P>(a) Is committed by an individual who is not a national or permanent resident alien of the United States;</P> <P>(b) Involves violent acts or acts dangerous to human life which would be a criminal violation if committed within the jurisdiction of the United States; and</P> <P>(c) Is intended—</P> <P>(1) To intimidate or coerce a civilian population;</P> <P>(2) To influence the policy of a government by intimidation or coercion; or</P> <P>(3) To affect the conduct of a government by assassination or kidnapping.</P> <P> <E T="03">Published ordinance.</E> A published law of any political subdivision of a State which the Director determines to be relevant to the enforcement of this part and which is contained on a list compiled by the Director, which list is incorporated by reference in the <E T="04">Federal Register</E>, revised annually, and furnished to licensees under this part.</P> <P> <E T="03">Renounced U.S. citizenship.</E> (a) A person has renounced his U.S. citizenship if the person, having been a citizen of the United States, has renounced citizenship either—</P> <P>(1) Before a diplomatic or consular officer of the United States in a foreign state pursuant to 8 U.S.C. 1481(a)(5); or</P> <P>(2) Before an officer designated by the Attorney General when the United States is in a state of war pursuant to 8 U.S.C. 1481(a)(6).</P> <P>(b) The term shall not include any renunciation of citizenship that has been reversed as a result of administrative or judicial appeal.</P> <P> <E T="03">Revolver.</E> A projectile weapon, of the pistol type, having a breechloading chambered cylinder so arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next cartridge in line with the barrel for firing.</P> <P> <E T="03">Rifle.</E> A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder, and designed or redesigned and made or remade to use the energy of the explosive in a fixed metallic cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger.</P> <P> <E T="03">Semiautomatic assault weapon.</E> (a) Any of the firearms, or copies or duplicates of the firearms in any caliber, known as:</P> <P>(1) Norinco, Mitchell, and Poly Technologies Avtomat Kalashnikovs (all models),</P> <P>(2) Action Arms Israeli Military Industries UZI and Galil,</P> <P>(3) Beretta Ar70 (SC-70),</P> <P>(4) Colt AR-15,<PRTPAGE P="65"/> </P> <P>(5) Fabrique National FN/FAL, FN/LAR, and FNC,</P> <P>(6) SWD M-10, M-11, M-11/9, and M-12,</P> <P>(7) Steyr AUG,</P> <P>(8) INTRATEC TEC-9, TEC-DC9 and TEC-22, and</P> <P>(9) Revolving cylinder shotguns, such as (or similar to) the Street Sweeper and Striker 12;</P> <P>(b) A semiautomatic rifle that has an ability to accept a detachable magazine and has at least 2 of—</P> <P>(1) A folding or telescoping stock,</P> <P>(2) A pistol grip that protrudes conspicuously beneath the action of the weapon,</P> <P>(3) A bayonet mount,</P> <P>(4) A flash suppressor or threaded barrel designed to accommodate a flash suppressor, and</P> <P>(5) A grenade launcher;</P> <P>(c) A semiautomatic pistol that has an ability to accept a detachable magazine and has at least 2 of—</P> <P>(1) An ammunition magazine that attaches to the pistol outside of the pistol grip,</P> <P>(2) A threaded barrel capable of accepting a barrel extender, flash suppressor, forward handgrip, or silencer,</P> <P>(3) A shroud that is attached to, or partially or completely encircles, the barrel and that permits the shooter to hold the firearm with the nontrigger hand without being burned,</P> <P>(4) A manufactured weight of 50 ounces or more when the pistol is unloaded, and</P> <P>(5) A semiautomatic version of an automatic firearm; and</P> <P>(d) A semiautomatic shotgun that has at least 2 of—</P> <P>(1) A folding or telescoping stock,</P> <P>(2) A pistol grip that protrudes conspicuously beneath the action of the weapon,</P> <P>(3) A fixed magazine capacity in excess of 5 rounds, and</P> <P>(4) An ability to accept a detachable magazine.</P> <P> <E T="03">Semiautomatic pistol.</E> Any repeating pistol which utilizes a portion of the energy of a firing cartridge to extract the fired cartridge case and chamber the next round, and which requires a separate pull of the trigger to fire each cartridge.</P> <P> <E T="03">Semiautomatic rifle.</E> Any repeating rifle which utilizes a portion of the energy of a firing cartridge to extract the fired cartridge case and chamber the next round, and which requires a separate pull of the trigger to fire each cartridge.</P> <P> <E T="03">Semiautomatic shotgun.</E> Any repeating shotgun which utilizes a portion of the energy of a firing cartridge to extract the fired cartridge case and chamber the next round, and which requires a separate pull of the trigger to fire each cartridge.</P> <P> <E T="03">Short-barreled rifle.</E> A rifle having one or more barrels less than 16 inches in length, and any weapon made from a rifle, whether by alteration, modification, or otherwise, if such weapon, as modified, has an overall length of less than 26 inches.</P> <P> <E T="03">Short-barreled shotgun.</E> A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches.</P> <P> <E T="03">Shotgun.</E> A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder, and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger.</P> <P> <E T="03">State.</E> A State of the United States. The term shall include the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone).</P> <P> <E T="03">State of residence</E>. The State in which an individual resides. An individual resides in a State if he or she is present in a State with the intention of making a home in that State. If an individual is on active duty as a member of the Armed Forces, the individual's State of residence is the State in which his or her permanent duty station is located. An alien who is legally in the United States shall be considered to be a resident of a State only if the alien is residing in the State and has resided in the State for a period of at least 90 days prior to the date of sale or delivery of a firearm. The following are examples that illustrate this definition: </P> <EXAMPLE> <PRTPAGE P="66"/> <HD SOURCE="HED">Example 1.</HD> <P>A maintains a home in State X. A travels to State Y on a hunting, fishing, business, or other type of trip. A does not become a resident of State Y by reason of such trip.</P> </EXAMPLE> <EXAMPLE> <HD SOURCE="HED">Example 2.</HD> <P>A is a U.S. citizen and maintains a home in State X and a home in State Y. A resides in State X except for weekends or the summer months of the year and in State Y for the weekends or the summer months of the year. During the time that A actually resides in State X, A is a resident of State X, and during the time that A actually resides in State Y, A is a resident of State Y.</P> </EXAMPLE> <EXAMPLE> <HD SOURCE="HED">Example 3.</HD> <P>A, an alien, travels on vacation or on a business trip to State X. Regardless of the length of time A spends in State X, A does not have a State of residence in State X. This is because A does not have a home in State X at which he has resided for at least 90 days.</P> </EXAMPLE> <P> <E T="03">Unlawful user of or addicted to any controlled substance</E>. A person who uses a controlled substance and has lost the power of self-control with reference to the use of controlled substance; and any person who is a current user of a controlled substance in a manner other than as prescribed by a licensed physician. Such use is not limited to the use of drugs on a particular day, or within a matter of days or weeks before, but rather that the unlawful use has occurred recently enough to indicate that the individual is actively engaged in such conduct. A person may be an unlawful current user of a controlled substance even though the substance is not being used at the precise time the person seeks to acquire a firearm or receives or possesses a firearm. An inference of current use may be drawn from evidence of a recent use or possession of a controlled substance or a pattern of use or possession that reasonably covers the present time, e.g., a conviction for use or possession of a controlled substance within the past year; multiple arrests for such offenses within the past 5 years if the most recent arrest occurred within the past year; or persons found through a drug test to use a controlled substance unlawfully, provided that the test was administered within the past year. For a current or former member of the Armed Forces, an inference of current use may be drawn from recent disciplinary or other administrative action based on confirmed drug use, e.g., court-martial conviction, nonjudicial punishment, or an administrative discharge based on drug use or drug rehabilitation failure.</P> <P> <E T="03">Unserviceable firearm.</E> A firearm which is incapable of discharging a shot by means of an explosive and is incapable of being readily restored to a firing condition.</P> <P> <E T="03">U.S.C.</E> The United States Code.</P> <SECAUTH>(5 U.S.C. 552(a), 80 Stat. 383, as amended; 18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226))</SECAUTH> <CITA>[T.D. ATF-48, 43 FR 13536, Mar. 31 1978; 44 FR 55842, Sept. 28, 1979]</CITA> <EDNOTE> <HD SOURCE="HED">Editorial Note:</HD> <P>For <E T="04">Federal Register</E> citations affecting § 478.11, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO Access.</P> </EDNOTE> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—Administrative and Miscellaneous Provisions</HD> <SECTION> <SECTNO>§ 478.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <P>(a) The Director is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part.</P> <P>(b) Requests for forms should be mailed to the ATF Distribution Center, 7943 Angus Court, Springfield, Virginia 22153.</P> <SECAUTH>(5 U.S.C. 552(a); 80 Stat. 383, as amended)</SECAUTH> <CITA>[T.D. ATF-92, 46 FR 46915, Sept. 23, 1981, as amended by T.D. ATF-249, 52 FR 5962, Feb. 27, 1987; T.D. ATF-270, 53 FR 10492, Mar. 31, 1988; T.D. 372, 61 FR 20724, May 8, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.22</SECTNO> <SUBJECT>Alternate methods or procedures; emergency variations from requirements.</SUBJECT> <P>(a) <E T="03">Alternate methods or procedures.</E> The licensee, on specific approval by the Director as provided in this paragraph, may use an alternate method or procedure in lieu of a method or procedure specifically prescribed in this part. The Director may approve an alternate method or procedure, subject to stated conditions, when it is found that:</P> <P>(1) Good cause is shown for the use of the alternate method or procedure;<PRTPAGE P="67"/> </P> <P>(2) The alternate method or procedure is within the purpose of, and consistent with the effect intended by, the specifically prescribed method or procedure and that the alternate method or procedure is substantially equivalent to that specifically prescribed method or procedure; and</P> <P>(3) The alternate method or procedure will not be contrary to any provision of law and will not result in an increase in cost to the Government or hinder the effective administration of this part. Where the licensee desires to employ an alternate method or procedure, a written application shall be submitted to the appropriate Director of Industry Operations, for transmittal to the Director. The application shall specifically describe the proposed alternate method or procedure and shall set forth the reasons for it. Alternate methods or procedures may not be employed until the application is approved by the Director. The licensee shall, during the period of authorization of an alternate method or procedure, comply with the terms of the approved application. Authorization of any alternate method or procedure may be withdrawn whenever, in the judgment of the Director, the effective administration of this part is hindered by the continuation of the authorization.</P> <P>(b) <E T="03">Emergency variations from requirements.</E> The Director may approve a method of operation other than as specified in this part, where it is found that an emergency exists and the proposed variation from the specified requirements are necessary and the proposed variations (1) will not hinder the effective administration of this part, and (2) will not be contrary to any provisions of law. Variations from requirements granted under this paragraph are conditioned on compliance with the procedures, conditions, and limitations set forth in the approval of the application. Failure to comply in good faith with the procedures, conditions, and limitations shall automatically terminate the authority for the variations, and the licensee shall fully comply with the prescribed requirements of regulations from which the variations were authorized. Authority for any variation may be withdrawn whenever, in the judgment of the Director, the effective administration of this part is hindered by the continuation of the variation. Where the licensee desires to employ an emergency variation, a written application shall be submitted to the appropriate Director of Industry Operations for transmittal to the Director. The application shall describe the proposed variation and set forth the reasons for it. Variations may not be employed until the application is approved.</P> <P>(c) <E T="03">Retention of approved variations.</E> The licensee shall retain, as part of the licensee's records, available for examination by ATF officers, any application approved by the Director under this section.</P> <CITA>[T.D. ATF-270, 53 FR 10492, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.23</SECTNO> <SUBJECT>Right of entry and examination.</SUBJECT> <P>(a) Except as provided in paragraph (b), any ATF officer, when there is reasonable cause to believe a violation of the Act has occurred and that evidence of the violation may be found on the premises of any licensed manufacturer, licensed importer, licensed dealer, or licensed collector, may, upon demonstrating such cause before a Federal magistrate and obtaining from the magistrate a warrant authorizing entry, enter during business hours (or, in the case of a licensed collector, the hours of operation) the premises, including places of storage, of any such licensee for the purpose of inspecting or examining:</P> <P>(1) Any records or documents required to be kept by such licensee under this part and</P> <P>(2) Any inventory of firearms or ammunition kept or stored by any licensed manufacturer, licensed importer, or licensed dealer at such premises or any firearms curios or relics or ammunition kept or stored by any licensed collector at such premises.</P> <P>(b) Any ATF officer, without having reasonable cause to believe a violation of the Act has occurred or that evidence of the violation may be found and without demonstrating such cause before a Federal magistrate or obtaining from the magistrate a warrant authorizing entry, may enter during business hours the premises, including <PRTPAGE P="68"/>places of storage, of any licensed manufacturer, licensed importer, or licensed dealer for the purpose of inspecting or examining the records, documents, ammunition and firearms referred to in paragraph (a) of this section:</P> <P>(1) In the course of a reasonable inquiry during the course of a criminal investigation of a person or persons other than the licensee,</P> <P>(2) For insuring compliance with the recordkeeping requirements of this part:</P> <P>(i) Not more than once during any 12-month period, or</P> <P>(ii) At any time with respect to records relating to a firearm involved in a criminal investigation that is traced to the licensee, or</P> <P>(3) When such inspection or examination may be required for determining the disposition of one or more particular firearms in the course of a bona fide criminal investigation.</P> <P>(c) Any ATF officer, without having reasonable cause to believe a violation of the Act has occurred or that evidence of the violation may be found and without demonstrating such cause before a Federal magistrate or obtaining from the magistrate a warrant authorizing entry, may enter during hours of operation the premises, including places of storage, of any licensed collector for the purpose of inspecting or examining the records, documents, firearms, and ammunition referred to in paragraph (a) of this section (1) for ensuring compliance with the recordkeeping requirements of this part not more than once during any 12-month period or (2) when such inspection or examination may be required for determining the disposition of one or more particular firearms in the course of a bona fide criminal investigation. At the election of the licensed collector, the annual inspection permitted by this paragraph shall be performed at the ATF office responsible for conducting such inspection in closest proximity to the collectors premises.</P> <P>(d) The inspections and examinations provided by this section do not authorize an ATF officer to seize any records or documents other than those records or documents constituting material evidence of a violation of law. If an ATF officer seizes such records or documents, copies shall be provided the licensee within a reasonable time.</P> <CITA>[T.D. ATF-270, 53 FR 10492, Mar. 31, 1988; as amended by T.D. ATF-363, 60 FR 17450, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.24</SECTNO> <SUBJECT>Compilation of State laws and published ordinances.</SUBJECT> <P>(a) The Director shall annually revise and furnish Federal firearms licensees with a compilation of State laws and published ordinances which are relevant to the enforcement of this part. The Director annually revises the compilation and publishes it as “State Laws and Published Ordinances—Firearms” which is furnished free of charge to licensees under this part. Where the compilation has previously been furnished to licensees, the Director need only furnish amendments of the relevant laws and ordinances to such licensees.</P> <P>(b) “State Laws and Published Ordinances—Firearms” is incorporated by reference in this part. It is ATF Publication 5300.5, revised yearly. The current edition is available from the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. It is also available for inspection at the Office of the Federal Register, 800 North Capitol Street, NW., suite 700, Washington, DC. This incorporation by reference was approved by the Director of the Federal Register.</P> <CITA>[T.D. ATF-270, 53 FR 10493, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.25</SECTNO> <SUBJECT>Disclosure of information.</SUBJECT> <P>The Director of Industry Operations may make available to any Federal, State or local law enforcement agency any information which is obtained by reason of the provisions of the Act with respect to the identification of persons prohibited from purchasing or receiving firearms or ammunition who have purchased or received firearms or ammunition, together with a description of such firearms or ammunition. Upon the request of any Federal, State or <PRTPAGE P="69"/>local law enforcement agency, the Director of Industry Operations may provide such agency any information contained in the records required to be maintained by the Act or this part.</P> <CITA>[T.D. ATF-270, 53 FR 10493, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.25a</SECTNO> <SUBJECT>Responses to requests for information.</SUBJECT> <P>Each licensee shall respond immediately to, and in no event later than 24 hours after the receipt of, a request by an ATF officer at the National Tracing Center for information contained in the records required to be kept by this part for determining the disposition of one or more firearms in the course of a bona fide criminal investigation. The requested information shall be provided orally to the ATF officer within the 24-hour period. Verification of the identity and employment of National Tracing Center personnel requesting information may be established at the time the requested information is provided by telephoning the toll-free number 1-800-788-7132 or using the toll-free facsimile (FAX) number 1-800-578-7223.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17451, Apr. 6, 1996, as amended by T.D. ATF-396, 63 FR 12646, Mar. 16, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.26</SECTNO> <SUBJECT>Curio and relic determination.</SUBJECT> <P>Any person who desires to obtain a determination whether a particular firearm is a curio or relic shall submit a written request, in duplicate, for a ruling thereon to the Director. Each such request shall be executed under the penalties of perjury and shall contain a complete and accurate description of the firearm, and such photographs, diagrams, or drawings as may be necessary to enable the Director to make a determination. The Director may require the submission of the firearm for examination and evaluation. If the submission of the firearm is impractical, the person requesting the determination shall so advise the Director and designate the place where the firearm will be available for examination and evaluation.</P> <CITA>[T.D. ATF-270, 53 FR 10493, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.27</SECTNO> <SUBJECT>Destructive device determination.</SUBJECT> <P>The Director shall determine in accordance with 18 U.S.C. 921(a)(4) whether a device is excluded from the definition of a destructive device. A person who desires to obtain a determination under that provision of law for any device which he believes is not likely to be used as a weapon shall submit a written request, in triplicate, for a ruling thereon to the Director. Each such request shall be executed under the penalties of perjury and contain a complete and accurate description of the device, the name and address of the manufacturer or importer thereof, the purpose of and use for which it is intended, and such photographs, diagrams, or drawings as may be necessary to enable the Director to make his determination. The Director may require the submission to him, of a sample of such device for examination and evaluation. If the submission of such device is impracticable, the person requesting the ruling shall so advise the Director and designate the place where the device will be available for examination and evaluation.</P> </SECTION> <SECTION> <SECTNO>§ 478.28</SECTNO> <SUBJECT>Transportation of destructive devices and certain firearms.</SUBJECT> <P>(a) The Director may authorize a person to transport in interstate or foreign commerce any destructive device, machine gun, short-barreled shotgun, or short-barreled rifle, if he finds that such transportation is reasonably necessary and is consistent with public safety and applicable State and local law. A person who desires to transport in interstate or foreign commerce any such device or weapon shall submit a written request so to do, in duplicate, to the Director. The request shall contain:</P> <P>(1) A complete description and identification of the device or weapon to be transported;</P> <P>(2) A statement whether such transportation involves a transfer of title;</P> <P>(3) The need for such transportation;</P> <P>(4) The approximate date such transportation is to take place;</P> <P>(5) The present location of such device or weapon and the place to which it is to be transported;<PRTPAGE P="70"/> </P> <P>(6) The mode of transportation to be used (including, if by common or contract carrier, the name and address of such carrier); and</P> <P>(7) Evidence that the transportation or possession of such device or weapon is not inconsistent with the laws at the place of destination.</P> <P>(b) No person shall transport any destructive device, machine gun, short-barreled shotgun, or short-barreled rifle in interstate or foreign commerce under the provisions of this section until he has received specific authorization so to do from the Director. Authorization granted under this section does not carry or import relief from any other statutory or regulatory provision relating to firearms.</P> <P>(c) This section shall not be construed as requiring licensees to obtain authorization to transport destructive devices, machine guns, short-barreled shotguns, and short-barreled rifles in interstate or foreign commerce: <E T="03">Provided,</E> That in the case of a licensed importer, licensed manufacturer, or licensed dealer, such a licensee is qualified under the National Firearms Act (see also Part 479 of this chapter) and this part to engage in the business with respect to the device or weapon to be transported, and that in the case of a licensed collector, the device or weapon to be transported is a curio or relic.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16385, Apr. 15, 1975, and amended by T.D. ATF-138, 48 FR 35399, Aug. 4, 1983]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.29</SECTNO> <SUBJECT>Out-of-State acquisition of firearms by nonlicensees.</SUBJECT> <P>No person, other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector, shall transport into or receive in the State where the person resides (or if a corporation or other business entity, where it maintains a place of business) any firearm purchased or otherwise obtained by such person outside that State: <E T="03">Provided,</E> That the provisions of this section:</P> <P>(a) Shall not preclude any person who lawfully acquires a firearm by bequest or intestate succession in a State other than his State of residence from transporting the firearm into or receiving it in that State, if it is lawful for such person to purchase or possess such firearm in that State,</P> <P>(b) Shall not apply to the transportation or receipt of a rifle or shotgun obtained from a licensed manufacturer, licensed importer, licensed dealer, or licensed collector in a State other than the transferee's State of residence in an over-the-counter transaction at the licensee's premises obtained in conformity with the provisions of § 478.96(c) and</P> <P>(c) Shall not apply to the transportation or receipt of a firearm obtained in conformity with the provisions of §§ 478.30 and 478.97.</P> <CITA>[T.D. ATF-270, 53 FR 10493, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.29a</SECTNO> <SUBJECT>Acquisition of firearms by nonresidents.</SUBJECT> <P>No person, other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector, who does not reside in any State shall receive any firearms unless such receipt is for lawful sporting purposes.</P> <CITA>[T.D. ATF-363, 60 FR 17451, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.30</SECTNO> <SUBJECT>Out-of-State disposition of firearms by nonlicensees.</SUBJECT> <P>No nonlicensee shall transfer, sell, trade, give, transport, or deliver any firearm to any other nonlicensee, who the transferor knows or has reasonable cause to believe does not reside in (or if the person is a corporation or other business entity, does not maintain a place of business in) the State in which the transferor resides: <E T="03">Provided</E>, That the provisions of this section:</P> <P>(a) shall not apply to the transfer, transportation, or delivery of a firearm made to carry out a bequest of a firearm to, or any acquisition by intestate succession of a firearm by, a person who is permitted to acquire or possess a firearm under the laws of the State of his residence; and</P> <P>(b) shall not apply to the loan or rental of a firearm to any person for temporary use for lawful sporting purposes.</P> <CITA>[T.D. ATF-313, 56 FR 32508, July 17, 1991; 57 FR 1205, Jan. 10, 1992]</CITA> </SECTION> <SECTION> <PRTPAGE P="71"/> <SECTNO>§ 478.31</SECTNO> <SUBJECT>Delivery by common or contract carrier.</SUBJECT> <P>(a) No person shall knowingly deliver or cause to be delivered to any common or contract carrier for transportation or shipment in interstate or foreign commerce to any person other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector, any package or other container in which there is any firearm or ammunition without written notice to the carrier that such firearm or ammunition is being transported or shipped: <E T="03">Provided,</E> That any passenger who owns or legally possesses a firearm or ammunition being transported aboard any common or contract carrier for movement with the passenger in interstate or foreign commerce may deliver said firearm or ammunition into the custody of the pilot, captain, conductor or operator of such common or contract carrier for the duration of that trip without violating any provision of this part.</P> <P>(b) No common or contract carrier shall require or cause any label, tag, or other written notice to be placed on the outside of any package, luggage, or other container indicating that such package, luggage, or other container contains a firearm.</P> <P>(c) No common or contract carrier shall transport or deliver in interstate or foreign commerce any firearm or ammunition with knowledge or reasonable cause to believe that the shipment, transportation, or receipt thereof would be in violation of any provision of this part: <E T="03">Provided, however,</E> That the provisions of this paragraph shall not apply in respect to the transportation of firearms or ammunition in in-bond shipment under Customs laws and regulations.</P> <P>(d) No common or contract carrier shall knowingly deliver in interstate or foreign commerce any firearm without obtaining written acknowledgement of receipt from the recipient of the package or other container in which there is a firearm: <E T="03">Provided,</E> That this paragraph shall not apply with respect to the return of a firearm to a passenger who places firearms in the carrier's custody for the duration of the trip.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16385, Apr. 15, 1975, and amended by T.D. ATF-354, 59 FR 7112, Feb. 14, 1994; T.D. ATF-361, 60 FR 10786, Feb. 27, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.32</SECTNO> <SUBJECT>Prohibited shipment, transportation, possession, or receipt of firearms and ammunition by certain persons.</SUBJECT> <P>(a) No person may ship or transport any firearm or ammunition in interstate or foreign commerce, or receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce, or possess any firearm or ammunition in or affecting commerce, who:</P> <P>(1) Has been convicted in any court of a crime punishable by imprisonment for a term exceeding 1 year,</P> <P>(2) Is a fugitive from justice,</P> <P>(3) Is an unlawful user of or addicted to any controlled substance (as defined in section 102 of the Controlled Substances Act, 21 U.S.C. 802),</P> <P>(4) Has been adjudicated as a mental defective or has been committed to a mental institution,</P> <P>(5) Being an alien—</P> <P>(i) Is illegally or unlawfully in the United States; or</P> <P>(ii) Except as provided in paragraph (f) of this section, is a nonimmigrant alien: <E T="03">Provided,</E> That the provisions of this paragraph (a)(5)(ii) do not apply to any nonimmigrant alien if that alien is-</P> <P>(A) Admitted to the United States for lawful hunting or sporting purposes or is in possession of a hunting license or permit lawfully issued in the United States;</P> <P>(B) An official representative of a foreign government who is either accredited to the United States Government or the Government's mission to an international organization having its headquarters in the United States or is en route to or from another country to which that alien is accredited. This exception only applies if the firearm or ammunition is shipped, transported, possessed, or received in the representative's official capacity;</P> <P>(C) An official of a foreign government or a distinguished foreign visitor <PRTPAGE P="72"/>who has been so designated by the Department of State. This exception only applies if the firearm or ammunition is shipped, transported, possessed, or received in the official's or visitor's official capacity, except if the visitor is a private individual who does not have an official capacity; or</P> <P>(D) A foreign law enforcement officer of a friendly foreign government entering the United States on official law enforcement business,</P> <P>(6) Has been discharged from the Armed Forces under dishonorable conditions,</P> <P>(7) Having been a citizen of the United States, has renounced citizenship,</P> <P>(8) Is subject to a court order that—</P> <P>(i) Was issued after a hearing of which such person received actual notice, and at which such person had an opportunity to participate;</P> <P>(ii) Restrains such person from harassing, stalking, or threatening an intimate partner of such person or child of such intimate partner or person, or engaging in other conduct that would place an intimate partner in reasonable fear of bodily injury to the partner or child; and</P> <P>(iii)(A) Includes a finding that such person represents a credible threat to the physical safety of such intimate partner or child; or</P> <P>(B) By its terms explicitly prohibits the use, attempted use, or threatened use of physical force against such intimate partner or child that would reasonably be expected to cause bodily injury, or</P> <P>(9) Has been convicted of a misdemeanor crime of domestic violence.</P> <P>(b) No person who is under indictment for a crime punishable by imprisonment for a term exceeding one year may ship or transport any firearm or ammunition in interstate or foreign commerce or receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce.</P> <P>(c) Any individual, who to that individual's knowledge and while being employed by any person described in paragraph (a) of this section, may not in the course of such employment receive, possess, or transport any firearm or ammunition in commerce or affecting commerce or receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce.</P> <P>(d) No person may sell or otherwise dispose of any firearm or ammunition to any person knowing or having reasonable cause to believe that such person:</P> <P>(1) Is under indictment for, or has been convicted in any court of, a crime punishable by imprisonment for a term exceeding 1 year,</P> <P>(2) Is a fugitive from justice,</P> <P>(3) Is an unlawful user of or addicted to any controlled substance (as defined in section 102 of the Controlled Substances Act, 21 U.S.C. 802),</P> <P>(4) Has been adjudicated as a mental defective or has been committed to a mental institution,</P> <P>(5) Being an alien—</P> <P>(i) Is illegally or unlawfully in the United States; or</P> <P>(ii) Except as provided in paragraph (f) of this section, is a nonimmigrant alien: <E T="03">Provided,</E> That the provisions of this paragraph (d)(5)(ii) do not apply to any nonimmigrant alien if that alien is-</P> <P>(A) Admitted to the United States for lawful hunting or sporting purposes or is in possession of a hunting license or permit lawfully issued in the United States;</P> <P>(B) An official representative of a foreign government who is either accredited to the United States Government or the Government's mission to an international organization having its headquarters in the United States or en route to or from another country to which that alien is accredited. This exception only applies if the firearm or ammunition is shipped, transported, possessed, or received in the representative's official capacity;</P> <P>(C) An official of a foreign government or a distinguished foreign visitor who has been so designated by the Department of State. This exception only applies if the firearm or ammunition is shipped, transported, possessed, or received in the official's or visitor's official capacity, except if the visitor is a private individual who does not have an official capacity; or<PRTPAGE P="73"/> </P> <P>(D) A foreign law enforcement officer of a friendly foreign government entering the United States on official law enforcement business,</P> <P>(6) Has been discharged from the Armed Forces under dishonorable conditions,</P> <P>(7) Having been a citizen of the United States, has renounced citizenship,</P> <P>(8) Is subject to a court order that restrains such person from harassing, stalking, or threatening an intimate partner of such person or child of such intimate partner or person, or engaging in other conduct that would place an intimate partner in reasonable fear of bodily injury to the partner or child: <E T="03">Provided,</E> That the provisions of this paragraph shall only apply to a court order that—</P> <P>(i) Was issued after a hearing of which such person received actual notice, and at which such person had the opportunity to participate; and</P> <P>(ii)(A) Includes a finding that such person represents a credible threat to the physical safety of such intimate partner or child; or</P> <P>(B) By its terms explicitly prohibits the use, attempted use, or threatened use of physical force against such intimate partner or child that would reasonably be expected to cause bodily injury, or</P> <P>(9) Has been convicted of a misdemeanor crime of domestic violence.</P> <P>(e) The actual notice required by paragraphs (a)(8)(i) and (d)(8)(i) of this section is notice expressly and actually given, and brought home to the party directly, including service of process personally served on the party and service by mail. Actual notice also includes proof of facts and circumstances that raise the inference that the party received notice including, but not limited to, proof that notice was left at the party's dwelling house or usual place of abode with some person of suitable age and discretion residing therein; or proof that the party signed a return receipt for a hearing notice which had been mailed to the party. It does not include notice published in a newspaper.</P> <P>(f) Pursuant to 18 U.S.C. 922(y)(3), any nonimmigrant alien may receive a waiver from the prohibition contained in paragraph (a)(5)(ii) of this section, if the Attorney General approves a petition for the waiver.</P> <CITA>[T.D. ATF-270, 53 FR 10493, Mar. 31, 1988, as amended by T.D. ATF-363, 60 FR 17451, Apr. 6, 1995; T.D. ATF-391, 62 FR 34639, June 27, 1997; T.D. ATF-401, 63 FR 35522, June 30, 1998; T.D. ATF-471, 67 FR 5425, Feb. 5, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.33</SECTNO> <SUBJECT>Stolen firearms and ammunition.</SUBJECT> <P>No person shall transport or ship in interstate or foreign commerce any stolen firearm or stolen ammunition knowing or having reasonable cause to believe that the firearm or ammunition was stolen, and no person shall receive, possess, conceal, store, barter, sell, or dispose of any stolen firearm or stolen ammunition, or pledge or accept as security for a loan any stolen firearm or stolen ammunition, which is moving as, which is a part of, which constitutes, or which has been shipped or transported in, interstate or foreign commerce, either before or after it was stolen, knowing or having reasonable cause to believe that the firearm or ammunition was stolen.</P> <CITA>[T.D. ATF-363, 60 FR 17451, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.33a</SECTNO> <SUBJECT>Theft of firearms.</SUBJECT> <P>No person shall steal or unlawfully take or carry away from the person or the premises of a person who is licensed to engage in the business of importing, manufacturing, or dealing in firearms, any firearm in the licensee's business inventory that has been shipped or transported in interstate or foreign commerce.</P> <CITA>[T.D. ATF-354, 59 FR 7112, Feb. 14, 1994]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.34</SECTNO> <SUBJECT>Removed, obliterated, or altered serial number.</SUBJECT> <P>No person shall knowingly transport, ship, or receive in interstate or foreign commerce any firearm which has had the importer's or manufacturer's serial number removed, obliterated, or altered, or possess or receive any firearm which has had the importer's or manufacturer's serial number removed, obliterated, or altered and has, at any time, been shipped or transported in interstate or foreign commerce.</P> <CITA>[T.D. ATF-313, 56 FR 32508, July 17, 1991]</CITA> </SECTION> <SECTION> <PRTPAGE P="74"/> <SECTNO>§ 478.35</SECTNO> <SUBJECT>Skeet, trap, target, and similar shooting activities.</SUBJECT> <P>Licensing and recordkeeping requirements, including permissible alternate records, for skeet, trap, target, and similar organized activities shall be determined by the Director of Industry Operations on a case by case basis.</P> </SECTION> <SECTION> <SECTNO>§ 478.36</SECTNO> <SUBJECT>Transfer or possession of machine guns.</SUBJECT> <P>No person shall transfer or possess a machine gun except:</P> <P>(a) A transfer to or by, or possession by or under the authority of, the United States, or any department or agency thereof, or a State, or a department, agency, or political subdivision thereof. (See Part 479 of this chapter); or</P> <P>(b) Any lawful transfer or lawful possession of a machine gun that was lawfully possessed before May 19, 1986 (See Part 479 of this chapter).</P> <CITA>[T.D. ATF-270, 53 FR 10494, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.37</SECTNO> <SUBJECT>Manufacture, importation and sale of armor piercing ammunition.</SUBJECT> <P>No person shall manufacture or import, and no manufacturer or importer shall sell or deliver, armor piercing ammunition, except:</P> <P>(a) The manufacture or importation, or the sale or delivery by any manufacturer or importer, of armor piercing ammunition for the use of the United States or any department or agency thereof or any State or any department, agency or political subdivision thereof;</P> <P>(b) The manufacture, or the sale or delivery by a manufacturer or importer, of armor piercing ammunition for the purpose of exportation; or</P> <P>(c) The sale or delivery by a manufacturer or importer of armor piercing ammunition for the purposes of testing or experimentation as authorized by the Director under the provisions of § 478.149.</P> <CITA>[T.D. ATF-270, 53 FR 10494, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.38</SECTNO> <SUBJECT>Transportation of firearms.</SUBJECT> <P>Notwithstanding any other provision of any law or any rule or regulation of a State or any political subdivision thereof, any person who is not otherwise prohibited by this chapter from transporting, shipping, or receiving a firearm shall be entitled to transport a firearm for any lawful purpose from any place where such person may lawfully possess and carry such firearm to any other place where such person may lawfully possess and carry such firearm if, during such transportation the firearm is unloaded, and neither the firearm nor any ammunition being transported is readily accessible or is directly accessible from the passenger compartment of such transporting vehicle: <E T="03">Provided,</E> That in the case of a vehicle without a compartment separate from the driver's compartment the firearm or ammunition shall be contained in a locked container other than the glove compartment or console.</P> <CITA>[T.D. ATF-270, 53 FR 10494, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.39</SECTNO> <SUBJECT>Assembly of semiautomatic rifles or shotguns.</SUBJECT> <P>(a) No person shall assemble a semiautomatic rifle or any shotgun using more than 10 of the imported parts listed in paragraph (c) of this section if the assembled firearm is prohibited from importation under section 925(d)(3) as not being particularly suitable for or readily adaptable to sporting purposes.</P> <P>(b) The provisions of this section shall not apply to:</P> <P>(1) The assembly of such rifle or shotgun for sale or distribution by a licensed manufacturer to the United States or any department or agency thereof or to any State or any department, agency, or political subdivision thereof; or</P> <P>(2) The assembly of such rifle or shotgun for the purposes of testing or experimentation authorized by the Director under the provisions of § 478.151; or</P> <P>(3) The repair of any rifle or shotgun which had been imported into or assembled in the United States prior to November 30, 1990, or the replacement of any part of such firearm.</P> <P>(c) For purposes of this section, the term <E T="03">imported parts</E> are:</P> <FP SOURCE="FP-1">(1) Frames, receivers, receiver castings, forgings or stampings</FP> <FP SOURCE="FP-1">(2) Barrels</FP> <FP SOURCE="FP-1">(3) Barrel extensions</FP> <FP SOURCE="FP-1">(4) Mounting blocks (trunions)</FP> <FP SOURCE="FP-1">(5) Muzzle attachments</FP> <FP SOURCE="FP-1">(6) Bolts</FP> <FP SOURCE="FP-1">(7) Bolt carriers<PRTPAGE P="75"/> </FP> <FP SOURCE="FP-1">(8) Operating rods</FP> <FP SOURCE="FP-1">(9) Gas pistons</FP> <FP SOURCE="FP-1">(10) Trigger housings</FP> <FP SOURCE="FP-1">(11) Triggers</FP> <FP SOURCE="FP-1">(12) Hammers</FP> <FP SOURCE="FP-1">(13) Sears</FP> <FP SOURCE="FP-1">(14) Disconnectors</FP> <FP SOURCE="FP-1">(15) Buttstocks</FP> <FP SOURCE="FP-1">(16) Pistol grips</FP> <FP SOURCE="FP-1">(17) Forearms, handguards</FP> <FP SOURCE="FP-1">(18) Magazine bodies</FP> <FP SOURCE="FP-1">(19) Followers</FP> <FP SOURCE="FP-1">(20) Floorplates</FP> <CITA>[T.D. ATF-346, 58 FR 40589, July 29, 1993]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.39a</SECTNO> <SUBJECT>Reporting theft or loss of firearms.</SUBJECT> <P>Each licensee shall report the theft or loss of a firearm from the licensee's inventory (including any firearm which has been transferred from the licensee's inventory to a personal collection and held as a personal firearm for at least 1 year), or from the collection of a licensed collector, within 48 hours after the theft or loss is discovered. Licensees shall report thefts or losses by telephoning 1-800-800-3855 (nationwide toll free number) and by preparing ATF Form 3310.11, Federal Firearms Licensee Theft/Loss Report, in accordance with the instructions on the form. The original of the report shall be forwarded to the office specified thereon, and Copy 1 shall be retained by the licensee as part of the licensee's permanent records. Theft or loss of any firearm shall also be reported to the appropriate local authorities.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0524)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17451, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.40</SECTNO> <SUBJECT>Manufacture, transfer, and possession of semiautomatic assault weapons.</SUBJECT> <P>(a) <E T="03">Prohibition.</E> No person shall manufacture, transfer, or possess a semiautomatic assault weapon.</P> <P>(b) <E T="03">Exceptions.</E> The provisions of paragraph (a) of this section shall not apply to:</P> <P>(1) The possession or transfer of any semiautomatic assault weapon otherwise lawfully possessed in the United States under Federal law on September 13, 1994;</P> <P>(2) Any of the firearms, or replicas or duplicates of the firearms, specified in 18 U.S.C. 922, Appendix A, as such firearms existed on October 1, 1993;</P> <P>(3) Any firearm that—</P> <P>(i) Is manually operated by bolt, pump, lever, or slide action;</P> <P>(ii) Has been rendered permanently inoperable; or</P> <P>(iii) Is an antique firearm;</P> <P>(4) Any semiautomatic rifle that cannot accept a detachable magazine that holds more than 5 rounds of ammunition;</P> <P>(5) Any semiautomatic shotgun that cannot hold more than 5 rounds of ammunition in a fixed or detachable magazine;</P> <P>(6) The manufacture for, transfer to, or possession by the United States or a department or agency of the United States or a State or a department, agency, or political subdivision of a State, or a transfer to or possession by a law enforcement officer employed by such an entity for purposes of law enforcement;</P> <P>(7) The transfer to a licensee under title I of the Atomic Energy Act of 1954 (42 U.S.C. 2011 <E T="03">et seq.</E>) for purposes of establishing and maintaining an on-site physical protection system and security organization required by Federal law, or possession by an employee or contractor of such licensee on-site for such purposes or off-site for purposes of licensee-authorized training or transportation of nuclear materials;</P> <P>(8) The possession, by an individual who is retired from service with a law enforcement agency and is not otherwise prohibited from receiving a firearm, of a semiautomatic assault weapon transferred to the individual by the agency upon such retirement;</P> <P>(9) The manufacture, transfer, or possession of a semiautomatic assault weapon by a licensed manufacturer or licensed importer for the purposes of testing or experimentation as authorized by the Director under the provisions of § 478.153; or</P> <P>(10) The manufacture, transfer, or possession of a semiautomatic assault weapon by a licensed manufacturer, licensed importer, or licensed dealer for the purpose of exportation in compliance with the Arms Export Control Act (22 U.S.C. 2778).<PRTPAGE P="76"/> </P> <P>(c) <E T="03">Manufacture and dealing in semiautomatic assault weapons.</E> Subject to compliance with the provisions of this part, licensed manufacturers and licensed dealers in semiautomatic assault weapons may manufacture and deal in such weapons manufactured after September 13, 1994: <E T="03">Provided,</E> The licensee obtains evidence that the weapons will be disposed of in accordance with paragraph (b) of this section. Examples of acceptable evidence include the following:</P> <P>(1) Contracts between the manufacturer and dealers stating that the weapons may only be sold to law enforcement agencies, law enforcement officers, or other purchasers specified in paragraph (b) of this section;</P> <P>(2) Copies of purchase orders submitted to the manufacturer or dealer by law enforcement agencies or other purchasers specified in paragraph (b) of this section;</P> <P>(3) Copies of letters submitted to the manufacturer or dealer by government agencies, law enforcement officers, or other purchasers specified in paragraph (b) of this section expressing an interest in purchasing the semiautomatic assault weapons;</P> <P>(4) Letters from dealers to the manufacturer stating that sales will only be made to law enforcement agencies, law enforcement officers, or other purchasers specified in paragraph (b) of this section; and</P> <P>(5) Letters from law enforcement officers purchasing in accordance with paragraph (b)(6) of this section and § 478.132.</P> <APPRO>(Paragraph (c) approved by the Office of Management and Budget under control number 1512-0526)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17451, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.40a</SECTNO> <SUBJECT>Transfer and possession of large capacity ammunition feeding devices.</SUBJECT> <P>(a) <E T="03">Prohibition.</E> No person shall transfer or possess a large capacity ammunition feeding device.</P> <P>(b) <E T="03">Exceptions.</E> The provisions of paragraph (a) of this section shall not apply to:</P> <P>(1) The possession or transfer of any large capacity ammunition feeding device otherwise lawfully possessed on September 13, 1994;</P> <P>(2) The manufacture for, transfer to, or possession by the United States or a department or agency of the United States or a State or a department, agency, or political subdivision of a State, or a transfer to or possession by a law enforcement officer employed by such an entity for purposes of law enforcement;</P> <P>(3) The transfer to a licensee under title I of the Atomic Energy Act of 1954 for purposes of establishing and maintaining an on-site physical protection system and security organization required by Federal law, or possession by an employee or contractor of such licensee on-site for such purposes or off-site for purposes of licensee-authorized training or transportation of nuclear materials;</P> <P>(4) The possession, by an individual who is retired from service with a law enforcement agency and is not otherwise prohibited from receiving ammunition, of a large capacity ammunition feeding device transferred to the individual by the agency upon such retirement;</P> <P>(5) The manufacture, transfer, or possession of any large capacity ammunition feeding device by a manufacturer or importer for the purposes of testing or experimentation in accordance with § 478.153; or</P> <P>(6) The manufacture, transfer, or possession of any large capacity ammunition feeding device by a manufacturer or importer for the purpose of exportation in accordance with the Arms Export Control Act (22 U.S.C. 2778).</P> <P>(c) <E T="03">Importation, manufacture, and dealing in large capacity ammunition feeding devices.</E> Possession and transfer of large capacity ammunition feeding devices by persons who manufacture, import, or deal in such devices will be presumed to be lawful if such persons maintain evidence establishing that the devices are possessed and transferred for sale to purchasers specified in paragraph (b) of this section. Examples of acceptable evidence include the following:</P> <P>(1) Contracts between persons who import or manufacture such devices and persons who deal in such devices stating that the devices may only be sold to law enforcement agencies or <PRTPAGE P="77"/>other purchasers specified in paragraph (b) of this section;</P> <P>(2) Copies of purchase orders submitted to persons who manufacture, import, or deal in such devices by law enforcement agencies or other purchasers specified in paragraph (b) of this section;</P> <P>(3) Copies of letters submitted to persons who manufacture, import, or deal in such devices by government agencies or other purchasers specified in paragraph (b) of this section expressing an interest in purchasing the devices;</P> <P>(4) Letters from persons who deal in such devices to persons who import or manufacture such devices stating that sales will only be made to law enforcement agencies or other purchasers specified in paragraph (b) of this section; and</P> <P>(5) Letters from law enforcement officers purchasing in accordance with paragraph (b)(2) of this section and § 478.132.</P> <APPRO>(Paragraph (c) approved by the Office of Management and Budget under control number 1512-0526)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17452, Apr. 6, 1995, as amended by T.D. ATF-383, 61 FR 39321, July 29, 1996]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Licenses</HD> <SECTION> <SECTNO>§ 478.41</SECTNO> <SUBJECT>General.</SUBJECT> <P>(a) Each person intending to engage in business as an importer or manufacturer of firearms or ammunition, or a dealer in firearms shall, before commencing such business, obtain the license required by this subpart for the business to be operated. Each person who desires to obtain a license as a collector of curios or relics may obtain such a license under the provisions of this subpart.</P> <P>(b) Each person intending to engage in business as a firearms or ammunition importer or manufacturer, or dealer in firearms shall file an application, with the required fee (see § 478.42), with ATF in accordance with the instructions on the form (see § 478.44), and, pursuant to § 478.47, receive the license required for such business from the Chief, National Licensing Center. Except as provided in § 478.50, a license must be obtained for each business and each place at which the applicant is to do business. A license as an importer or manufacturer of firearms or ammunition, or a dealer in firearms shall, subject to the provisions of the Act and other applicable provisions of law, entitle the licensee to transport, ship, and receive firearms and ammunition covered by such license in interstate or foreign commerce and to engage in the business specified by the license, at the location described on the license, and for the period stated on the license. However, it shall not be necessary for a licensed importer or a licensed manufacturer to also obtain a dealer's license in order to engage in business on the licensed premises as a dealer in the same type of firearms authorized by the license to be imported or manufactured. Payment of the license fee as an importer or manufacturer of destructive devices, ammunition for destructive devices or armor piercing ammunition or as a dealer in destructive devices includes the privilege of importing or manufacturing firearms other than destructive devices and ammunition for other than destructive devices or ammunition other than armor piercing ammunition, or dealing in firearms other than destructive devices, as the case may be, by such a licensee at the licensed premises.</P> <P>(c) Each person seeking the privileges of a collector licensed under this part shall file an application, with the required fee (see § 478.42), with ATF in accordance with the instructions on the form (see § 478.44), and pursuant to § 478.47, receive from the Chief, National Licensing Center, the license covering the collection of curios and relics. A separate license may be obtained for each collection premises, and such license shall, subject to the provisions of the Act and other applicable provisions of law, entitle the licensee to transport, ship, receive, and acquire curios and relics in interstate or foreign commerce, and to make disposition of curios and relics in interstate or foreign commerce, to any other person licensed under the provisions of this part, for the period stated on the license.</P> <P>(d) The collector license provided by this part shall apply only to transactions related to a collector's activity in acquiring, holding or disposing of <PRTPAGE P="78"/>curios and relics. A collector's license does not authorize the collector to engage in a business required to be licensed under the Act or this part. Therefore, if the acquisitions and dispositions of curios and relics by a collector bring the collector within the definition of a manufacturer, importer, or dealer under this part, he shall qualify as such. (See also § 478.93 of this part.)</P> <SECAUTH>(18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226))</SECAUTH> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-270, 53 FR 10494, Mar. 31, 1988; T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.42</SECTNO> <SUBJECT>License fees.</SUBJECT> <P>Each applicant shall pay a fee for obtaining a firearms license or ammunition license, a separate fee being required for each business or collecting activity at each place of such business or activity, as follows:</P> <P>(a) For a manufacturer:</P> <P>(1) Of destructive devices, ammunition for destructive devices or armor piercing ammunition—$1,000 per year.</P> <P>(2) Of firearms other than destructive devices—$50 per year.</P> <P>(3) Of ammunition for firearms other than ammunition for destructive devices or armor piercing ammunition—$10 per year.</P> <P>(b) For an importer:</P> <P>(1) Of destructive devices, ammunition for destructive devices or armor piercing ammunition—$1,000 per year.</P> <P>(2) Of firearms other than destructive devices or ammunition for firearms other than destructive devices or ammunition other than armor piercing ammunition—$50 per year.</P> <P>(c) For a dealer:</P> <P>(1) In destructive devices—$1,000 per year.</P> <P>(2) Who is not a dealer in destructive devices—$200 for 3 years, except that the fee for renewal of a valid license shall be $90 for 3 years.</P> <P>(d) For a collector of curios and relics—$10 per year.</P> <CITA>[T.D. ATF-270, 53 FR 10494, Mar. 31, 1988, as amended by T.D. ATF-354, 59 FR 7112, Feb. 14, 1994]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.43</SECTNO> <SUBJECT>License fee not refundable.</SUBJECT> <P>No refund of any part of the amount paid as a license fee shall be made where the operations of the licensee are, for any reason, discontinued during the period of an issued license. However, the license fee submitted with an application for a license shall be refunded if that application is denied or withdrawn by the applicant prior to being acted upon.</P> <CITA>[T.D. ATF-270, 53 FR 10494, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.44</SECTNO> <SUBJECT>Original license.</SUBJECT> <P>(a)(1) Any person who intends to engage in business as a firearms or ammunition importer or manufacturer, or firearms dealer, or who has not previously been licensed under the provisions of this part to so engage in business, or who has not timely submitted an application for renewal of the previous license issued under this part, must file an application for license, ATF Form 7 (Firearms), in duplicate, with ATF in accordance with the instructions on the form. The application must:</P> <P>(i) Be executed under the penalties of perjury and the penalties imposed by 18 U.S.C. 924;</P> <P>(ii) Include a photograph and fingerprints as required in the instructions on the form;</P> <P>(iii) If the applicant (including, in the case of a corporation, partnership, or association, any individual possessing, directly or indirectly, the power to direct or cause the direction of the management and policies of the corporation, partnership, or association) is a nonimmigrant alien, applicable documentation demonstrating that the nonimmigrant alien falls within an exception to or has obtained a waiver from the nonimmigrant alien provision (e.g., a hunting license or permit lawfully issued in the United States; waiver);</P> <P>(iv) Be accompanied by a completed ATF Form 5300.37 (Certification of Compliance with State and Local Law) and ATF Form 5300.36 (Notification of Intent to Apply for a Federal Firearms License); and</P> <P>(v) Include the appropriate fee in the form of money order or check made <PRTPAGE P="79"/>payable to the Bureau of Alcohol, Tobacco and Firearms.</P> <P>(2) ATF Forms 7 (Firearms), ATF Forms 5300.37, and ATF Forms 5300.36 may be obtained by contacting any ATF office.</P> <P>(b) Any person who desires to obtain a license as a collector under the Act and this part, or who has not timely submitted an application for renewal of the previous license issued under this part, shall file an application, ATF Form 7CR (Curios and Relics), with ATF in accordance with the instructions on the form. If the applicant (including, in the case of a corporation, partnership, or association, any individual possessing, directly or indirectly, the power to direct or cause the direction of the management and policies of the corporation, partnership, or association) is a nonimmigrant alien, the application must include applicable documentation demonstrating that the nonimmigrant alien falls within an exception to or has obtained a waiver from the nonimmigrant alien provision (e.g., a hunting license or permit lawfully issued in the United States; waiver). The application must be executed under the penalties of perjury and the penalties imposed by 18 U.S.C. 924. The application shall be accompanied by a completed ATF Form 5300.37 and ATF Form 5300.36 and shall include the appropriate fee in the form of a money order or check made payable to the Bureau of Alcohol, Tobacco and Firearms. ATF Forms 7CR (Curios and Relics), ATF Forms 5300.37, and ATF Forms 5300.36 may be obtained by contacting any ATF office.</P> <APPRO>(Paragraphs (a) and (b) approved by the Office of Management and Budget under control number 1512-0570)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17453, Apr. 6, 1995, as amended by T.D. ATF-471, 67 FR 5425, Feb. 5, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.45</SECTNO> <SUBJECT>Renewal of license.</SUBJECT> <P>If a licensee intends to continue the business or activity described on a license issued under this part during any portion of the ensuing year, the licensee shall, unless otherwise notified in writing by the Chief, National Licensing Center, execute and file with ATF prior to the expiration of the license an application for a license renewal, ATF Form 8 Part II, accompanied by a completed ATF Form 5300.37 and ATF Form 5300.36, in accordance with the instructions on the forms, and the required fee. If the applicant is a nonimmigrant alien, the application must include applicable documentation demonstrating that the nonimmigrant alien falls within an exception to or has obtained a waiver from the nonimmigrant alien provision (e.g., a hunting license or permit lawfully issued in the United States; waiver). The Chief, National Licensing Center, may, in writing, require the applicant for license renewal to also file completed ATF Form 7 or ATF Form 7CR in the manner required by § 478.44. In the event the licensee does not timely file an ATF Form 8 Part II, the licensee must file an ATF Form 7 or ATF Form 7CR as required by § 478.44, and obtain the required license before continuing business or collecting activity. If an ATF Form 8 Part II is not timely received through the mails, the licensee should so notify the Chief, National Licensing Center.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0570)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17453, Apr. 6, 1995, as amended by T.D. ATF-471, 67 FR 5426, Feb. 5, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.46</SECTNO> <SUBJECT>Insufficient fee.</SUBJECT> <P>If an application is filed with an insufficient fee, the application and any fee submitted will be returned to the applicant.</P> <SECAUTH>(18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226))</SECAUTH> <CITA>[T.D. ATF-200, 50 FR 10498, Mar. 15, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.47</SECTNO> <SUBJECT>Issuance of license.</SUBJECT> <P>(a) Upon receipt of a properly executed application for a license on ATF Form 7, ATF Form 7CR, or ATF Form 8 Part II, the Chief, National Licensing Center, shall, upon finding through further inquiry or investigation, or otherwise, that the applicant is qualified, issue the appropriate license. Each license shall bear a serial number and such number may be assigned to the licensee to whom issued for so long as the licensee maintains continuity of renewal in the same location (State).<PRTPAGE P="80"/> </P> <P>(b) The Chief, National Licensing Center, shall approve a properly executed application for license on ATF Form 7, ATF Form 7CR, or ATF Form 8 Part II, if:</P> <P>(1) The applicant is 21 years of age or over;</P> <P>(2) The applicant (including, in the case of a corporation, partnership, or association, any individual possessing, directly or indirectly, the power to direct or cause the direction of the management and policies of the corporation, partnership, or association) is not prohibited under the provisions of the Act from shipping or transporting in interstate or foreign commerce, or possessing in or affecting commerce, any firearm or ammunition, or from receiving any firearm or ammunition which has been shipped or transported in interstate or foreign commerce;</P> <P>(3) The applicant has not willfully violated any of the provisions of the Act or this part;</P> <P>(4) The applicant has not willfully failed to disclose any material information required, or has not made any false statement as to any material fact, in connection with his application;</P> <P>(5) The applicant has in a State (i) premises from which he conducts business subject to license under the Act or from which he intends to conduct such business within a reasonable period of time, or (ii) in the case of a collector, premises from which he conducts his collecting subject to license under the Act or from which he intends to conduct such collecting within a reasonable period of time; and</P> <P>(6) The applicant has filed an ATF Form 5300.37 (Certification of Compliance with State and Local Law) with ATF in accordance with the instructions on the form certifying under the penalties of perjury that—</P> <P>(i) The business to be conducted under the license is not prohibited by State or local law in the place where the licensed premises are located;</P> <P>(ii) Within 30 days after the application is approved the business will comply with the requirements of State and local law applicable to the conduct of business;</P> <P>(iii) The business will not be conducted under the license until the requirements of State and local law applicable to the business have been met; and</P> <P>(iv) The applicant has completed and sent or delivered ATF F 5300.36 (Notification of Intent to Apply for a Federal Firearms License) to the chief law enforcement officer of the locality in which the premises are located, which indicates that the applicant intends to apply for a Federal firearms license. For purposes of this paragraph, the “chief law enforcement officer” is the chief of police, the sheriff, or an equivalent officer.</P> <P>(c) The Chief, National Licensing Center, shall approve or the Director of Industry Operations shall deny an application for a license within the 60-day period beginning on the date the properly executed application was received: <E T="03">Provided,</E> That when an applicant for license renewal is a person who is, pursuant to the provisions of § 478.78, § 478.143, or § 478.144, conducting business or collecting activity under a previously issued license, action regarding the application will be held in abeyance pending the completion of the proceedings against the applicant's existing license or license application, final determination of the applicant's criminal case, or final action by the Director on an application for relief submitted pursuant to § 478.144, as the case may be.</P> <P>(d) When the Director of Industry Operations or the Chief, National Licensing Center fails to act on an application for a license within the 60-day period prescribed by paragraph (c) of this section, the applicant may file an action under section 1361 of title 28, United States Code, to compel ATF to act upon the application.</P> <APPRO>(Paragraph (b)(6) approved by the Office of Management and Budget under control numbers 1512-0522 and 1512-0523)</APPRO> <SECAUTH>(18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226))</SECAUTH> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-135, 48 FR 24068, May 31, 1983; T.D. ATF-241, 51 FR 39619, Oct. 29, 1986; T.D. ATF-270, 53 FR 10495, Mar. 31, 1988; T.D. ATF-290, 54 FR 53054, Dec. 27, 1989; T.D. ATF-363, 60 FR 17453, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <PRTPAGE P="81"/> <SECTNO>§ 478.48</SECTNO> <SUBJECT>Correction of error on license.</SUBJECT> <P>(a) Upon receipt of a license issued under the provisions of this part, each licensee shall examine same to ensure that the information contained thereon is accurate. If the license is incorrect, the licensee shall return the license to the Chief, National Licensing Center, with a statement showing the nature of the error. The Chief, National Licensing Center, shall correct the error, if the error was made in his office, and return the license. However, if the error resulted from information contained in the licensee's application for the license, the Chief, National Licensing Center, shall require the licensee to file an amended application setting forth the correct information and a statement explaining the error contained in the application. Upon receipt of the amended application and a satisfactory explanation of the error, the Chief, National Licensing Center, shall make the correction on the license and return same to the licensee.</P> <P>(b) When the Chief, National Licensing Center, finds through any means other than notice from the licensee that an incorrect license has been issued, the Chief, National Licensing Center, may require the holder of the incorrect license to (1) return the license for correction, and (2) if the error resulted from information contained in the licensee's application for the license, the Chief, National Licensing Center, shall require the licensee to file an amended application setting forth the correct information, and a statement explaining the error contained in the application. The Chief, National Licensing Center, then shall make the correction on the license and return same to the licensee.</P> <CITA>[33 FR 18555, Dec. 14, 1968, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.49</SECTNO> <SUBJECT>Duration of license.</SUBJECT> <P>The license entitles the person to whom issued to engage in the business or activity specified on the license, within the limitations of the Act and the regulations contained in this part, for a three year period, unless terminated sooner.</P> <CITA>[T.D. ATF-270, 53 FR 10495, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.50</SECTNO> <SUBJECT>Locations covered by license.</SUBJECT> <P>The license covers the class of business or the activity specified in the license at the address specified therein. A separate license must be obtained for each location at which a firearms or ammunition business or activity requiring a license under this part is conducted except:</P> <P>(a) No license is required to cover a separate warehouse used by the licensee solely for storage of firearms or ammunition if the records required by this part are maintained at the licensed premises served by such warehouse;</P> <P>(b) A licensed collector may acquire curios and relics at any location, and dispose of curios or relics to any licensee or to other persons who are residents of the State where the collector's license is held and the disposition is made;</P> <P>(c) A licensee may conduct business at a gun show pursuant to the provision of § 478.100; or</P> <P>(d) A licensed importer, manufacturer, or dealer may engage in the business of dealing in curio or relic firearms with another licensee at any location pursuant to the provisions of § 478.100.</P> <CITA>[T.D. ATF-191, 49 FR 46890, Nov. 29, 1984, as amended by T.D. ATF-401, 63 FR 35523, June 30, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.51</SECTNO> <SUBJECT>License not transferable.</SUBJECT> <P>Licenses issued under this part are not transferable. In the event of the lease, sale, or other transfer of the operations authorized by the license, the successor must obtain the license required by this part prior to commencing such operations. However, for rules on right of succession, see § 478.56.</P> </SECTION> <SECTION> <SECTNO>§ 478.52</SECTNO> <SUBJECT>Change of address.</SUBJECT> <P>(a) Licensees may during the term of their current license remove their business or activity to a new location at which they intend regularly to carry on such business or activity by filing an Application for an Amended Federal Firearms License, ATF Form 5300.38, in <PRTPAGE P="82"/>duplicate, not less than 30 days prior to such removal with the Chief, National Licensing Center. The ATF Form 5300.38 shall be completed in accordance with the instructions on the form. The application must be executed under the penalties of perjury and penalties imposed by 18 U.S.C. 924. The application shall be accompanied by the licensee's original license. The Chief, National Licensing Center, may, in writing, require the applicant for an amended license to also file completed ATF Form 7 or ATF Form 7CR, or portions thereof, in the manner required by § 478.44.</P> <P>(b) Upon receipt of a properly executed application for an amended license, the Chief, National Licensing Center, shall, upon finding through further inquiry or investigation, or otherwise, that the applicant is qualified at the new location, issue the amended license, and return it to the applicant. The license shall be valid for the remainder of the term of the original license. The Chief, National Licensing Center, shall, if the applicant is not qualified, refer the application for amended license to the Director of Industry Operations for denial in accordance with § 478.71.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0525)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17453, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.53</SECTNO> <SUBJECT>Change in trade name.</SUBJECT> <P>A licensee continuing to conduct business at the location shown on his license is not required to obtain a new license by reason of a mere change in trade name under which he conducts his business: <E T="03">Provided,</E> That such licensee furnishes his license for endorsement of such change to the Chief, National Licensing Center within 30 days from the date the licensee begins his business under the new trade name.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-290, 54 FR 53055, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.54</SECTNO> <SUBJECT>Change of control.</SUBJECT> <P>In the case of a corporation or association holding a license under this part, if actual or legal control of the corporation or association changes, directly or indirectly, whether by reason of change in stock ownership or control (in the licensed corporation or in any other corporation), by operations of law, or in any other manner, the licensee shall, within 30 days of such change, give written notification thereof, executed under the penalties of perjury, to the Chief, National Licensing Center. Upon expiration of the license, the corporation or association must file a Form 7 (Firearms) as required by § 478.44.</P> <CITA>[33 FR 18555, Dec. 14, 1968, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.55</SECTNO> <SUBJECT>Continuing partnerships.</SUBJECT> <P>Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, such surviving partner may continue to operate the business under the license of the partnership. If such surviving partner acquires the business on completion of the settlement of the partnership, he shall obtain a license in his own name from the date of acquisition, as provided in § 478.44. The rule set forth in this section shall also apply where there is more than one surviving partner.</P> </SECTION> <SECTION> <SECTNO>§ 478.56</SECTNO> <SUBJECT>Right of succession by certain persons.</SUBJECT> <P>(a) Certain persons other than the licensee may secure the right to carry on the same firearms or ammunition business at the same address shown on, and for the remainder of the term of, a current license. Such persons are:</P> <P>(1) The surviving spouse or child, or executor, administrator, or other legal representative of a deceased licensee; and</P> <P>(2) A receiver or trustee in bankruptcy, or an assignee for benefit of creditors.</P> <P>(b) In order to secure the right provided by this section, the person or persons continuing the business shall furnish the license for that business for <PRTPAGE P="83"/>endorsement of such succession to the Chief, National Licensing Center, within 30 days from the date on which the successor begins to carry on the business.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-290, 54 FR 53055, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.57</SECTNO> <SUBJECT>Discontinuance of business.</SUBJECT> <P>(a) Where a firearm or ammunition business is either discontinued or succeeded by a new owner, the owner of the business discontinued or succeeded shall within 30 days thereof furnish to the Chief, National Licensing Center notification of the discontinuance or succession. (See also § 478.127.)</P> <P>(b) Since section 922(v), Title 18, U.S.C., makes it unlawful to transfer or possess a semiautomatic assault weapon, except as provided in the law, any licensed manufacturer, licensed importer, or licensed dealer intending to discontinue business shall, prior to going out of business, transfer in compliance with the provisions of this part any semiautomatic assault weapon manufactured or imported after September 13, 1994, to a person specified in § 478.40(b), or, subject to the provisions of §§ 478.40(c) and 478.132, a licensed manufacturer, a licensed importer, or a licensed dealer.</P> <P>(c) Since section 922(w), Title 18, U.S.C., makes it unlawful to transfer or possess a large capacity ammunition feeding device, except as provided in the law, any person who manufactures, imports, or deals in such devices and who intends to discontinue business shall, prior to going out of business, transfer in compliance with the provisions of this part any large capacity ammunition feeding device manufactured after September 13, 1994, to a person specified in § 478.40a(b), or, subject to the provisions of §§ 478.40a(c) and 478.132, a person who manufactures, imports, or deals in such devices.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-290, 54 FR 53055, Dec. 27, 1989; T.D. ATF-363, 60 FR 17453, Apr. 6, 1995; T.D. ATF-383, 61 FR 39321, July 29, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.58</SECTNO> <SUBJECT>State or other law.</SUBJECT> <P>A license issued under this part confers no right or privilege to conduct business or activity contrary to State or other law. The holder of such a license is not by reason of the rights and privileges granted by that license immune from punishment for operating a firearm or ammunition business or activity in violation of the provisions of any State or other law. Similarly, compliance with the provisions of any State or other law affords no immunity under Federal law or regulations.</P> </SECTION> <SECTION> <SECTNO>§ 478.59</SECTNO> <SUBJECT>Abandoned application.</SUBJECT> <P>Upon receipt of an incomplete or improperly executed application on ATF form 7 (5310.12), or ATF Form 8 (5310.11) Part II, the applicant shall be notified of the deficiency in the application. If the application is not corrected and returned within 30 days following the date of notification, the application shall be considered as having been abandoned and the license fee returned.</P> <CITA>[T.D. ATF-135, 48 FR 24068, May 31, 1983]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.60</SECTNO> <SUBJECT>Certain continuances of business.</SUBJECT> <P>A licensee who furnishes his license to the Chief, National Licensing Center for correction or endorsement in compliance with the provisions contained in this subpart may continue his operations while awaiting its return.</P> <CITA>[33 FR 18555, Dec. 14, 1968, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—License Proceedings</HD> <SECTION> <SECTNO>§ 478.71</SECTNO> <SUBJECT>Denial of an application for license.</SUBJECT> <P>Whenever the Director of Industry Operations has reason to believe that an applicant is not qualified to receive a license under the provisions of § 478.47, he may issue a notice of denial, on Form 4498, to the applicant. The notice shall set forth the matters of fact and law relied upon in determining that the application should be denied, and shall afford the applicant 15 days from the date of receipt of the notice in which to request a hearing to review the denial. If no request for a hearing <PRTPAGE P="84"/>is filed within such time, the application shall be disapproved and a copy, so marked, shall be returned to the applicant.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-270, 53 FR 10495, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.72</SECTNO> <SUBJECT>Hearing after application denial.</SUBJECT> <P>If the applicant for an original or renewal license desires a hearing to review the denial of his application, he shall file a request therefor, in duplicate, with the Director of Industry Operations within 15 days after receipt of the notice of denial. The request should include a statement of the reasons therefor. On receipt of the request, the Director of Industry Operations shall, as expeditiously as possible, make the necessary arrangements for the hearing and advise the applicant of the date, time, location, and the name of the officer before whom the hearing will be held. Such notification shall be made not less than 10 days in advance of the date set for the hearing. On conclusion of the hearing and consideration of all relevant facts and circumstances presented by the applicant or his representative, the Director of Industry Operations shall render his decision confirming or reversing the denial of the application. If the decision is that the denial should stand, a certified copy of the Director of Industry Operations findings and conclusions shall be furnished to the applicant with a final notice of denial, Form 4501. A copy of the application, marked “Disapproved,” will be returned to the applicant. If the decision is that the license applied for should be issued, the applicant shall be so notified, in writing, and the license shall be issued as provided by § 478.47.</P> </SECTION> <SECTION> <SECTNO>§ 478.73</SECTNO> <SUBJECT>Notice of revocation, suspension, or imposition of civil fine.</SUBJECT> <P>(a) <E T="03">Basis for action.</E> Whenever the Director of Industry Operations has reason to believe that a licensee has willfully violated any provision of the Act or this part, a notice of revocation of the license, ATF Form 4500, may be issued. In addition, a notice of revocation, suspension, or imposition of a civil fine may be issued on ATF Form 4500 whenever the Director of Industry Operations has reason to believe that a licensee has knowingly transferred a firearm to an unlicensed person and knowingly failed to comply with the requirements of 18 U.S.C. 922(t)(1) with respect to the transfer and, at the time that the transferee most recently proposed the transfer, the national instant criminal background check system was operating and information was available to the system demonstrating that the transferee's receipt of a firearm would violate 18 U.S.C. 922(g) or 922(n) or State law.</P> <P>(b) <E T="03">Issuance of notice.</E> The notice shall set forth the matters of fact constituting the violations specified, dates, places, and the sections of law and regulations violated. The Director of Industry Operations shall afford the licensee 15 days from the date of receipt of the notice in which to request a hearing prior to suspension or revocation of the license, or imposition of a civil fine. If the licensee does not file a timely request for a hearing, the Director of Industry Operations shall issue a final notice of suspension or revocation and/or imposition of a civil fine on ATF Form 4501, as provided in § 478.74.</P> <CITA>[T.D. ATF-415, 63 FR 58278, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.74</SECTNO> <SUBJECT>Request for hearing after notice of suspension, revocation, or imposition of civil fine.</SUBJECT> <P>If a licensee desires a hearing after receipt of a notice of suspension or revocation of a license, or imposition of a civil fine, the licensee shall file a request, in duplicate, with the Director of Industry Operations within 15 days after receipt of the notice of suspension or revocation of a license, or imposition of a civil fine. On receipt of such request, the Director of Industry Operations shall, as expeditiously as possible, make necessary arrangements for the hearing and advise the licensee of the date, time, location and the name of the officer before whom the hearing will be held. Such notification shall be made no less than 10 days in advance of the date set for the hearing. On conclusion of the hearing and consideration of all the relevant presentations made by the licensee or the licensee's representative, the Director of Industry Operations shall render a decision and <PRTPAGE P="85"/>shall prepare a brief summary of the findings and conclusions on which the decision is based. If the decision is that the license should be revoked, or, in actions under 18 U.S.C. 922(t)(5), that the license should be revoked or suspended, and/or that a civil fine should be imposed, a certified copy of the summary shall be furnished to the licensee with the final notice of revocation, suspension, or imposition of a civil fine on ATF Form 4501. If the decision is that the license should not be revoked, or in actions under 18 U.S.C. 922(t)(5), that the license should not be revoked or suspended, and a civil fine should not be imposed, the licensee shall be notified in writing.</P> <CITA>[T.D. ATF-415, 63 FR 58278, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.75</SECTNO> <SUBJECT>Service on applicant or licensee.</SUBJECT> <P>All notices and other documents required to be served on an applicant or licensee under this subpart shall be served by certified mail or by personal delivery. Where service is by certified mail, a signed duplicate original copy of the formal document shall be mailed, with return receipt requested, to the applicant or licensee at the address stated in his application or license, or at his last known address. Where service is by personal delivery, a signed duplicate original copy of the formal document shall be delivered to the applicant or licensee, or, in the case of a corporation, partnership, or association, by delivering it to an officer, manager, or general agent thereof, or to its attorney of record.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-241, 51 FR 39619, Oct. 29, 1986; T.D. ATF-270, 53 FR 10496, Mar. 31, 1988]]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.76</SECTNO> <SUBJECT>Representation at a hearing.</SUBJECT> <P>An applicant or licensee may be represented by an attorney, certified public accountant, or other person recognized to practice before the Bureau of Alcohol, Tobacco and Firearms as provided in 31 CFR Part 8 (Practice Before the Bureau of Alcohol, Tobacco and Firearms), if he has otherwise complied with the applicable requirements of 26 CFR 601.521 through 601.527 (conference and practice requirements for alcohol, tobacco, and firearms activities) of this chapter. The Director of Industry Operations may be represented in proceedings by an attorney in the office of the Assistant Chief Counsel or Division Counsel who is authorized to execute and file motions, briefs and other papers in the proceeding, on behalf of the Director of Industry Operations, in his own name as “Attorney for the Government.”</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-92, 46 FR 46916, Sept. 23, 1981. Further redesignated by T.D. ATF-241, 51 FR 39619, Oct. 29, 1986; T.D. ATF-270, 53 FR 10496, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.77</SECTNO> <SUBJECT>Designated place of hearing.</SUBJECT> <P>The designated place of the hearing shall be a location convenient to the aggrieved party.</P> <CITA>[T.D. ATF-270, 53 FR 10496, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.78</SECTNO> <SUBJECT>Operations by licensee after notice.</SUBJECT> <P>In any case where denial, suspension, or revocation proceedings are pending before the Bureau of Alcohol, Tobacco and Firearms, or notice of denial, suspension, or revocation has been served on the licensee and he has filed timely request for a hearing, the license in the possession of the licensee shall remain in effect even though such license has expired, or the suspension or revocation date specified in the notice of revocation on Form 4500 served on the licensee has passed: <E T="03">Provided,</E> That with respect to a license that has expired, the licensee has timely filed an application for the renewal of his license. If a licensee is dissatisfied with a posthearing decision revoking or suspending the license or denying the application or imposing a civil fine, as the case may be, he may, pursuant to 18 U.S.C. 923(f)(3), within 60 days after receipt of the final notice denying the application or revoking or suspending the license or imposing a civil fine, file a petition for judicial review of such action. Such petition should be filed with the U.S. district court for the district in which the applicant or licensee resides or has his principal place of business. In such case, when the Director of Industry Operations finds that justice so requires, he may postpone <PRTPAGE P="86"/>the effective date of suspension or revocation of a license or authorize continued operations under the expired license, as applicable, pending judicial review.</P> <CITA>[T.D. ATF-415, 63 FR 58278, Oct. 29, 1998]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Conduct of Business</HD> <SECTION> <SECTNO>§ 478.91</SECTNO> <SUBJECT>Posting of license.</SUBJECT> <P>Any license issued under this part shall be kept posted and kept available for inspection on the premises covered by the license.</P> </SECTION> <SECTION> <SECTNO>§ 478.92</SECTNO> <SUBJECT>How must licensed manufacturers and licensed importers identify firearms, armor piercing ammunition, and large capacity ammunition feeding devices?</SUBJECT> <P>(a)(1) <E T="03">Firearms.</E> You, as a licensed manufacturer or licensed importer of firearms, must legibly identify each firearm manufactured or imported as follows:</P> <P>(i) By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be engraved, cast, stamped (impressed) or placed on the frame or receiver thereof an individual serial number. The serial number must be placed in a manner not susceptible of being readily obliterated, altered, or removed, and must not duplicate any serial number placed by you on any other firearm. For firearms manufactured or imported on and after January 30, 2002, the engraving, casting, or stamping (impressing) of the serial number must be to a minimum depth of .003 inch and in a print size no smaller than <FR>1/16</FR> inch; and</P> <P>(ii) By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be engraved, cast, stamped (impressed) or placed on the frame, receiver, or barrel thereof certain additional information. This information must be placed in a manner not susceptible of being readily obliterated, altered, or removed. For firearms manufactured or imported on and after January 30, 2002, the engraving, casting, or stamping (impressing) of this information must be to a minimum depth of .003 inch. The additional information includes:</P> <P>(A) The model, if such designation has been made;</P> <P>(B) The caliber or gauge;</P> <P>(C) Your name (or recognized abbreviation) and also, when applicable, the name of the foreign manufacturer;</P> <P>(D) In the case of a domestically made firearm, the city and State (or recognized abbreviation thereof) where you as the manufacturer maintain your place of business; and</P> <P>(E) In the case of an imported firearm, the name of the country in which it was manufactured and the city and State (or recognized abbreviation thereof) where you as the importer maintain your place of business. For additional requirements relating to imported firearms, see Customs regulations at 19 CFR part 134.</P> <P>(2) <E T="03">Firearm frames or receivers.</E> A firearm frame or receiver that is not a component part of a complete weapon at the time it is sold, shipped, or otherwise disposed of by you must be identified as required by this section.</P> <P>(3) <E T="03">Special markings for semiautomatic assault weapons, effective July 5, 1995.</E> In the case of any semiautomatic assault weapon manufactured after September 13, 1994, you must mark the frame or receiver “RESTRICTED LAW ENFORCEMENT/GOVERNMENT USE ONLY” or, in the case of weapons manufactured for export, “FOR EXPORT ONLY,” in a manner not susceptible of being readily obliterated, altered, or removed. For weapons manufactured or imported on and after January 30, 2002, the engraving, casting, or stamping (impressing) of the special markings prescribed in this paragraph (a)(3) must be to a minimum depth of .003 inch.</P> <P>(4) <E T="03">Exceptions.</E> (i) <E T="03">Alternate means of identification.</E> The Director may authorize other means of identification upon receipt of a letter application from you, submitted in duplicate, showing that such other identification is reasonable and will not hinder the effective administration of this part.</P> <P>(ii) <E T="03">Destructive devices.</E> In the case of a destructive device, the Director may authorize other means of identifying that weapon upon receipt of a letter application from you, submitted in duplicate, showing that engraving, casting, or stamping (impressing) such a weapon would be dangerous or impracticable.<PRTPAGE P="87"/> </P> <P>(iii) <E T="03">Machine guns, silencers, and parts.</E> Any part defined as a machine gun, firearm muffler, or firearm silencer in § 478.11, that is not a component part of a complete weapon at the time it is sold, shipped, or otherwise disposed of by you, must be identified as required by this section. The Director may authorize other means of identification of parts defined as machine guns other than frames or receivers and parts defined as mufflers or silencers upon receipt of a letter application from you, submitted in duplicate, showing that such other identification is reasonable and will not hinder the effective administration of this part.</P> <P>(5) <E T="03">Measurement of height and depth of markings.</E> The depth of all markings required by this section will be measured from the flat surface of the metal and not the peaks or ridges. The height of serial numbers required by paragraph (a)(1)(i) of this section will be measured as the distance between the latitudinal ends of the character impression bottoms (bases).</P> <P>(b) <E T="03">Armor piercing ammunition</E>—(1) <E T="03">Marking of ammunition.</E> Each licensed manufacturer or licensed importer of armor piercing ammunition shall identify such ammunition by means of painting, staining or dying the exterior of the projectile with an opaque black coloring. This coloring must completely cover the point of the projectile and at least 50 percent of that portion of the projectile which is visible when the projectile is loaded into a cartridge case.</P> <P>(2) <E T="03">Labeling of packages.</E> Each licensed manufacturer or licensed importer of armor piercing ammunition shall clearly and conspicuously label each package in which armor piercing ammunition is contained, e.g., each box, carton, case, or other container. The label shall include the words “ARMOR PIERCING” in block letters at least <FR>1/4</FR> inch in height. The lettering shall be located on the exterior surface of the package which contains information concerning the caliber or gauge of the ammunition. There shall also be placed on the same surface of the package in block lettering at least <FR>1/8</FR> inch in height the words “FOR GOVERNMENTAL ENTITIES OR EXPORTATION ONLY.” The statements required by this subparagraph shall be on a contrasting background.</P> <P>(c) <E T="03">Large capacity ammunition feeding devices manufactured after September 13, 1994.</E> (1) Each person who manufactures or imports any large capacity ammunition feeding device manufactured after September 13, 1994, shall legibly identify each such device with a serial number. Such person may use the same serial number for all large capacity ammunition feeding devices produced.</P> <P>(i) Additionally, in the case of a domestically made large capacity ammunition feeding device, such device shall be marked with the name, city and State (or recognized abbreviation thereof) of the manufacturer;</P> <P>(ii) And in the case of an imported large capacity ammunition feeding device, such device shall be marked:</P> <P>(A) With the name of the manufacturer, country of origin, and,</P> <P>(B) Effective July 5, 1995, the name, city and State (or recognized abbreviation thereof) of the importer.</P> <P>(iii) Further, large capacity ammunition feeding devices manufactured after September 13, 1994, shall be marked “RESTRICTED LAW ENFORCEMENT/GOVERNMENT USE ONLY” or, in the case of devices manufactured or imported for export, effective July 5, 1995, “FOR EXPORT ONLY.”</P> <P>(2) All markings required by this paragraph (c) shall be cast, stamped, or engraved on the exterior of the device. In the case of a magazine, the markings shall be placed on the magazine body.</P> <P>(3) <E T="03">Exceptions</E>—(i) <E T="03">Metallic links</E>. Persons who manufacture or import metallic links for use in the assembly of belted ammunition are only required to place the identification marks prescribed in paragraph (c)(1) of this section on the containers used for the packaging of the links.</P> <P>(ii) <E T="03">Alternate means of identification.</E> The Director may authorize other means of identifying large capacity ammunition feeding devices upon receipt of a letter application, in duplicate, from the manufacturer or importer showing that such other identification is reasonable and will not <PRTPAGE P="88"/>hinder the effective administration of this part.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0550) </APPRO> <CITA>[T.D. ATF-270, 53 FR 10496, Mar. 31, 1988, as amended by T.D. ATF-363, 60 FR 17454, Apr. 6, 1995; T.D. ATF-383, 61 FR 39321, July 29, 1996; T.D. ATF-396, 63 FR 12646, Mar. 16, 1998; T.D. ATF-461, 66 FR 40600, Aug. 3, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.93</SECTNO> <SUBJECT>Authorized operations by a licensed collector.</SUBJECT> <P>The license issued to a collector of curios or relics under the provisions of this part shall cover only transactions by the licensed collector in curios and relics. The collector's license is of no force or effect and a licensed collector is of the same status under the Act and this part as a nonlicensee with respect to (a) any acquisition or disposition of firearms other than curios or relics, or any transportation, shipment, or receipt of firearms other than curios or relics in interstate or foreign commerce, and (b) any transaction with a nonlicensee involving any firearm other than a curio or relic. (See also § 478.50.) A collectors license is not necessary to receive or dispose of ammunition, and a licensed collector is not precluded by law from receiving or disposing of armor piercing ammunition. However, a licensed collector may not dispose of any ammunition to a person prohibited from receiving or possessing ammunition (see § 478.99(c)). Any licensed collector who disposes of armor piercing ammunition must record the disposition as required by § 478.125 (a) and (b).</P> <CITA>[T.D. ATF-270, 53 FR 10496, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.94</SECTNO> <SUBJECT>Sales or deliveries between licensees.</SUBJECT> <P>A licensed importer, licensed manufacturer, or licensed dealer selling or otherwise disposing of firearms, and a licensed collector selling or otherwise disposing of curios or relics, to another licensee shall verify the identity and licensed status of the transferee prior to making the transaction. Verification shall be established by the transferee furnishing to the transferor a certified copy of the transferee's license and by such other means as the transferor deems necessary: <E T="03">Provided,</E> That it shall not be required (a) for a transferee who has furnished a certified copy of its license to a transferor to again furnish such certified copy to that transferor during the term of the transferee's current license, (b) for a licensee to furnish a certified copy of its license to another licensee if a firearm is being returned either directly or through another licensee to such licensee and (c) for licensees of multilicensed business organizations to furnish certified copies of their licenses to other licensed locations operated by such organization: <E T="03">Provided further,</E> That a multilicensed business organization may furnish to a transferor, in lieu of a certified copy of each license, a list, certified to be true, correct and complete, containing the name, address, license number, and the date of license expiration of each licensed location operated by such organization, and the transferor may sell or otherwise dispose of firearms as provided by this section to any licensee appearing on such list without requiring a certified copy of a license therefrom. A transferor licensee who has the certified information required by this section may sell or dispose of firearms to a licensee for not more than 45 days following the expiration date of the transferee's license.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10496, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.95</SECTNO> <SUBJECT>Certified copy of license.</SUBJECT> <P>The license furnished to each person licensed under the provisions of this part contains a purchasing certification statement. This original license may be reproduced and the reproduction then certified by the licensee for use pursuant to § 178.94. If the licensee desires an additional copy of the license for certification (instead of making a reproduction of the original license), the licensee may submit a request, in writing, for a certified copy or copies of the license to the Chief, National Licensing Center. The request must set forth the name, trade name (if any) and address of the licensee, and the number of license copies desired. There is a charge of $1 for each copy. The fee paid for copies of the license must accompany the request for copies. <PRTPAGE P="89"/>The fee may be paid by (a) cash, or (b) money order or check made payable to the Bureau of Alcohol, Tobacco and Firearms.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10497, Mar. 31, 1988, as amended by T.D. ATF-290, 54 FR 53055, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.96</SECTNO> <SUBJECT>Out-of-State and mail order sales.</SUBJECT> <P>(a) The provisions of this section shall apply when a firearm is purchased by or delivered to a person not otherwise prohibited by the Act from purchasing or receiving it.</P> <P>(b) A licensed importer, licensed manufacturer, or licensed dealer may sell a firearm that is not subject to the provisions of § 478.102(a) to a nonlicensee who does not appear in person at the licensee's business premises if the nonlicensee is a resident of the same State in which the licensee's business premises are located, and the nonlicensee furnishes to the licensee the firearms transaction record, Form 4473, required by § 478.424. The nonlicensee shall attach to such record a true copy of any permit or other information required pursuant to any statute of the State and published ordinance applicable to the locality in which he resides. The licensee shall prior to shipment or delivery of the firearm, forward by registered or certified mail (return receipt requested) a copy of the record, Form 4473, to the chief law enforcement officer named on such record, and delay shipment or delivery of the firearm for a period of at least 7 days following receipt by the licensee of the return receipt evidencing delivery of the copy of the record to such chief law enforcement officer, or the return of the copy of the record to him due to the refusal of such chief law enforcement officer to accept same in accordance with U.S. Postal Service regulations. The original Form 4473, and evidence of receipt or rejection of delivery of the copy of the Form 4473 sent to the chief law enforcement officer shall be retained by the licensee as a part of the records required of him to be kept under the provisions of subpart H of this part.</P> <P>(c)(1) A licensed importer, licensed manufacturer, or licensed dealer may sell or deliver a rifle or shotgun, and a licensed collector may sell or deliver a rifle or shotgun that is a curio or relic to a nonlicensed resident of a State other than the State in which the licensee's place of business is located if—</P> <P>(i) The purchaser meets with the licensee in person at the licensee's premises to accomplish the transfer, sale, and delivery of the rifle or shotgun;</P> <P>(ii) The licensed importer, licensed manufacturer, or licensed dealer complies with the provisions of § 478.102;</P> <P>(iii) The purchaser furnishes to the licensed importer, licensed manufacturer, or licensed dealer the firearms transaction record, Form 4473, required by § 478.124; and</P> <P>(iv) The sale, delivery, and receipt of the rifle or shotgun fully comply with the legal conditions of sale in both such States.</P> <P>(2) For purposes of paragraph (c) of this section, any licensed manufacturer, licensed importer, or licensed dealer is presumed, in the absence of evidence to the contrary, to have had actual knowledge of the State laws and published ordinances of both such States.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0130)</APPRO> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-241, 51 FR 39620, Oct. 29, 1986; T.D. ATF-270, 53 FR 10497, Mar. 31, 1988; T.D. ATF-354, 59 FR 7112, Feb. 14, 1994; T.D. ATF-415, 63 FR 58278, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.97</SECTNO> <SUBJECT>Loan or rental of firearms.</SUBJECT> <P>(a) A licensee may lend or rent a firearm to any person for temporary use off the premises of the licensee for lawful sporting purposes: <E T="03">Provided,</E> That the delivery of the firearm to such person is not prohibited by § 478.99(b) or § 478.99(c), the licensee complies with the requirements of § 478.102, and the licensee records such loan or rental in the records required to be kept by him under Subpart H of this part.</P> <P>(b) A club, association, or similar organization temporarily furnishing firearms (whether by loan, rental, or otherwise) to participants in a skeet, trap, target, or similar shooting activity for <PRTPAGE P="90"/>use at the time and place such activity is held does not, unattended by other circumstances, cause such club, association, or similar organization to be engaged in the business of a dealer in firearms or as engaging in firearms transactions. Therefore, licensing and recordkeeping requirements contained in this part pertaining to firearms transactions would not apply to this temporary furnishing of firearms for use on premises on which such an activity is conducted.</P> <CITA>[T.D. ATF-415, 63 FR 58278, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.98</SECTNO> <SUBJECT>Sales or deliveries of destructive devices and certain firearms.</SUBJECT> <P>The sale or delivery by a licensee of any destructive device, machine gun, short-barreled shotgun, or short-barreled rifle, to any person other than another licensee who is licensed under this part to deal in such device or firearm, is prohibited unless the person to receive such device or firearm furnishes to the licensee a sworn statement setting forth</P> <P>(a) The reasons why there is a reasonable necessity for such person to purchase or otherwise acquire the device or weapon; and</P> <P>(b) That such person's receipt or possession of the device or weapon would be consistent with public safety. Such sworn statement shall be made on the application to transfer and register the firearm required by Part 479 of this chapter. The sale or delivery of the device or weapon shall not be made until the application for transfer is approved by the Director and returned to the licensee (transferor) as provided in Part 479 of this chapter.</P> <CITA>[T.D. ATF-270, 53 FR 10497, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.99</SECTNO> <SUBJECT>Certain prohibited sales or deliveries.</SUBJECT> <P>(a) <E T="03">Interstate sales or deliveries.</E> A licensed importer, licensed manufacturer, licensed dealer, or licensed collector shall not sell or deliver any firearm to any person not licensed under this part and who the licensee knows or has reasonable cause to believe does not reside in (or if a corporation or other business entity, does not maintain a place of business in) the State in which the licensee's place of business or activity is located: <E T="03">Provided,</E> That the foregoing provisions of this paragraph (1) shall not apply to the sale or delivery of a rifle or shotgun (curio or relic, in the case of a licensed collector) to a resident of a State other than the State in which the licensee's place of business or collection premises is located if the requirements of § 478.96(c) are fully met, and (2) shall not apply to the loan or rental of a firearm to any person for temporary use for lawful sporting purposes (see § 478.97).</P> <P>(b) <E T="03">Sales or deliveries to underaged persons.</E> A licensed importer, licensed manufacturer, licensed dealer, or licensed collector shall not sell or deliver (1) any firearm or ammunition to any individual who the importer, manufacturer, dealer, or collector knows or has reasonable cause to believe is less than 18 years of age, and, if the firearm, or ammunition, is other than a shotgun or rifle, or ammunition for a shotgun or rifle, to any individual who the importer, manufacturer, dealer, or collector knows or has reasonable cause to believe is less than 21 years of age, or (2) any firearm to any person in any State where the purchase or possession by such person of such firearm would be in violation of any State law or any published ordinance applicable at the place of sale, delivery, or other disposition, unless the importer, manufacturer, dealer, or collector knows or has reasonable cause to believe that the purchase or possession would not be in violation of such State law or such published ordinance.</P> <P>(c) <E T="03">Sales or deliveries to prohibited categories of persons.</E> A licensed manufacturer, licensed importer, licensed dealer, or licensed collector shall not sell or otherwise dispose of any firearm or ammunition to any person knowing or having reasonable cause to believe that such person:</P> <P>(1) Is, except as provided by § 478.143, under indictment for, or, except as provided by § 478.144, has been convicted in any court of a crime punishable by imprisonment for a term exceeding 1 year;</P> <P>(2) Is a fugitive from justice;</P> <P>(3) Is an unlawful user of or addicted to any controlled substance (as defined <PRTPAGE P="91"/>in section 102 of the Controlled Substance Act, 21 U.S.C. 802);</P> <P>(4) Has been adjudicated as a mental defective or has been committed to any mental institution;</P> <P>(5) Is an alien illegally or unlawfully in the United States or, except as provided in § 478.32(f), is a nonimmigrant alien: <E T="03">Provided,</E> That the provisions of this paragraph (c)(5) do not apply to any nonimmigrant alien if that alien is—</P> <P>(i) Admitted to the United States for lawful hunting or sporting purposes or is in possession of a hunting license or permit lawfully issued in the United States;</P> <P>(ii) An official representative of a foreign government who is either accredited to the United States Government or the Government's mission to an international organization having its headquarters in the United States or en route to or from another country to which that alien is accredited. This exception only applies if the firearm or ammunition is shipped, transported, possessed, or received in the representative's official capacity;</P> <P>(iii) An official of a foreign government or a distinguished foreign visitor who has been so designated by the Department of State. This exception only applies if the firearm or ammunition is shipped, transported, possessed, or received in the official's or visitor's official capacity, except if the visitor is a private individual who does not have an official capacity; or</P> <P>(iv) A foreign law enforcement officer of a friendly foreign government entering the United States on official law enforcement business;</P> <P>(6) Has been discharged from the Armed Forces under dishonorable conditions;</P> <P>(7) Who, having been a citizen of the United States, has renounced citizenship;</P> <P>(8) Is subject to a court order that restrains such person from harassing, stalking, or threatening an intimate partner of such person or child of such intimate partner or person, or engaging in other conduct that would place an intimate partner in reasonable fear of bodily injury to the partner or child, except that this paragraph shall only apply to a court order that—</P> <P>(i) Was issued after a hearing of which such person received actual notice, and at which such person had the opportunity to participate; and</P> <P>(ii)(A) Includes a finding that such person represents a credible threat to the physical safety of such intimate partner or child; or</P> <P>(B) By its terms explicitly prohibits the use, attempted use, or threatened use of physical force against such intimate partner or child that would reasonably be expected to cause bodily injury, or</P> <P>(9) Has been convicted of a misdemeanor crime of domestic violence.</P> <P>(d) <E T="03">Manufacture, importation, and sale of armor piercing ammunition by licensed importers and licensed manufacturers.</E> A licensed importer or licensed manufacturer shall not import or manufacture armor piercing ammunition or sell or deliver such ammunition, except:</P> <P>(1) For use of the United States or any department or agency thereof or any State or any department, agency, or political subdivision thereof;</P> <P>(2) For the purpose of exportation; or</P> <P>(3) For the purpose of testing or experimentation authorized by the Director under the provisions of § 478.149.</P> <P>(e) <E T="03">Transfer of armor piercing ammunition by licensed dealers.</E> A licensed dealer shall not willfully transfer armor piercing ammunition: <E T="03">Provided,</E> That armor piercing ammunition received and maintained by the licensed dealer as business inventory prior to August 28, 1986, may be transferred to any department or agency of the United States or any State or political subdivision thereof if a record of such ammunition is maintained in the form and manner prescribed by § 478.125(c). Any licensed dealer who violates this paragraph is subject to license revocation. See subpart E of this part. For purposes of this paragraph, the Director shall furnish each licensed dealer information defining which projectiles are considered armor piercing. Such information may not be all-inclusive for purposes of the prohibition on manufacture, importation, or sale or delivery by a manufacturer or importer of <PRTPAGE P="92"/>such ammunition or 18 U.S.C. 929 relating to criminal misuse of such ammunition.</P> <CITA>[T.D. ATF-270, 53 FR 10497, Mar. 31, 1988, as amended by T.D. ATF-363, 60 FR 17454, Apr. 6, 1995; T.D. ATF-401, 63 FR 35523, June 30, 1998; T.D. ATF-471, 67 FR 5426, Feb. 5, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.100</SECTNO> <SUBJECT>Conduct of business away from licensed premises.</SUBJECT> <P>(a)(1) A licensee may conduct business temporarily at a gun show or event as defined in paragraph (b) if the gun show or event is located in the same State specified on the license: <E T="03">Provided,</E> That such business shall not be conducted from any motorized or towed vehicle. The premises of the gun show or event at which the licensee conducts business shall be considered part of the licensed premises. Accordingly, no separate fee or license is required for the gun show or event locations. However, licensees shall comply with the provisions of § 478.91 relating to posting of licenses (or a copy thereof) while conducting business at the gun show or event.</P> <P>(2) A licensed importer, manufacturer, or dealer may engage in the business of dealing in curio or relic firearms with another licensee at any location.</P> <P>(b) A gun show or an event is a function sponsored by any national, State, or local organization, devoted to the collection, competitive use, or other sporting use of firearms, or an organization or association that sponsors functions devoted to the collection, competitive use, or other sporting use of firearms in the community.</P> <P>(c) Licensees conducting business at locations other than the premises specified on their license under the provisions of paragraph (a) of this section shall maintain firearms records in the form and manner prescribed by subpart H of this part. In addition, records of firearms transactions conducted at such locations shall include the location of the sale or other disposition, be entered in the acquisition and disposition records of the licensee, and retained on the premises specified on the license.</P> <CITA>[T.D. ATF-270, 53 FR 10498, Mar. 31, 1988, as amended by T.D. ATF-401, 63 FR 35523, June 30, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.101</SECTNO> <SUBJECT>Record of transactions.</SUBJECT> <P>Every licensee shall maintain firearms and armor piercing ammunition records in such form and manner as is prescribed by subpart H of this part.</P> <CITA>[T.D. ATF-270, 53 FR 10498, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.102</SECTNO> <SUBJECT>Sales or deliveries of firearms on and after November 30, 1998.</SUBJECT> <P>(a) <E T="03">Background check.</E> Except as provided in paragraph (d) of this section, a licensed importer, licensed manufacturer, or licensed dealer (the licensee) shall not sell, deliver, or transfer a firearm to any other person who is not licensed under this part unless the licensee meets the following requirements:</P> <P>(1) Before the completion of the transfer, the licensee has contacted NICS;</P> <P>(2)(i) NICS informs the licensee that it has no information that receipt of the firearm by the transferee would be in violation of Federal or State law and provides the licensee with a unique identification number; or</P> <P>(ii) Three business days (meaning days on which State offices are open) have elapsed from the date the licensee contacted NICS and NICS has not notified the licensee that receipt of the firearm by the transferee would be in violation of law; and</P> <P>(3) The licensee verifies the identity of the transferee by examining the identification document presented in accordance with the provisions of § 478.124(c). </P> <EXAMPLE> <HD SOURCE="HED">Example for paragraph</HD> <P>(a). A licensee contacts NICS on Thursday, and gets a “delayed” response. The licensee does not get a further response from NICS. If State offices are not open on Saturday and Sunday, 3 business days would have elapsed on the following Tuesday. The licensee may transfer the firearm on the next day, Wednesday.</P> </EXAMPLE> <P>(b) <E T="03">Transaction number.</E> In any transaction for which a licensee receives a transaction number from NICS (which shall include either a NICS transaction number or, in States where the State is recognized as a point of contact for NICS checks, a State transaction number), such number shall be recorded on a firearms transaction record, Form 4473, which shall be retained in the <PRTPAGE P="93"/>records of the licensee in accordance with the provisions of § 478.129. This applies regardless of whether the transaction is approved or denied by NICS, and regardless of whether the firearm is actually transferred.</P> <P>(c) <E T="03">Time limitation on NICS checks.</E> A NICS check conducted in accordance with paragraph (a) of this section may be relied upon by the licensee only for use in a single transaction, and for a period not to exceed 30 calendar days from the date that NICS was initially contacted. If the transaction is not completed within the 30-day period, the licensee shall initiate a new NICS check prior to completion of the transfer. </P> <EXAMPLE> <HD SOURCE="HED">Example 1 for paragraph</HD> <P>(c). A purchaser completes the Form 4473 on December 15, 1998, and a NICS check is initiated by the licensee on that date. The licensee is informed by NICS that the information available to the system does not indicate that receipt of the firearm by the transferee would be in violation of law, and a unique identification number is provided. However, the State imposes a 7-day waiting period on all firearms transactions, and the purchaser does not return to pick up the firearm until January 22, 1999. The licensee must conduct another NICS check before transferring the firearm to the purchaser.</P> </EXAMPLE> <EXAMPLE> <HD SOURCE="HED">Example 2 for paragraph</HD> <P>(c). A purchaser completes the Form 4473 on January 25, 1999, and arranges for the purchase of a single firearm. A NICS check is initiated by the licensee on that date. The licensee is informed by NICS that the information available to the system does not indicate that receipt of the firearm by the transferee would be in violation of law, and a unique identification number is provided. The State imposes a 7-day waiting period on all firearms transactions, and the purchaser returns to pick up the firearm on February 15, 1999. Before the licensee executes the Form 4473, and the firearm is transferred, the purchaser decides to purchase an additional firearm. The transfer of these two firearms is considered a single transaction; accordingly, the licensee may add the second firearm to the Form 4473, and transfer that firearm without conducting another NICS check.</P> </EXAMPLE> <EXAMPLE> <HD SOURCE="HED">Example 3 for paragraph</HD> <P>(c). A purchaser completes a Form 4473 on February 15, 1999. The licensee receives a unique identification number from NICS on that date, the Form 4473 is executed by the licensee, and the firearm is transferred. On February 20, 1999, the purchaser returns to the licensee's premises and wishes to purchase a second firearm. The purchase of the second firearm is a separate transaction; thus, a new NICS check must be initiated by the licensee.</P> </EXAMPLE> <P>(d) <E T="03">Exceptions to NICS check.</E> The provisions of paragraph (a) of this section shall not apply if—</P> <P>(1) The transferee has presented to the licensee a valid permit or license that—</P> <P>(i) Allows the transferee to possess, acquire, or carry a firearm;</P> <P>(ii) Was issued not more than 5 years earlier by the State in which the transfer is to take place; and</P> <P>(iii) The law of the State provides that such a permit or license is to be issued only after an authorized government official has verified that the information available to such official does not indicate that possession of a firearm by the transferee would be in violation of Federal, State, or local law: <E T="03">Provided,</E> That on and after November 30, 1998, the information available to such official includes the NICS;</P> <P>(2) The firearm is subject to the provisions of the National Firearms Act and has been approved for transfer under 27 CFR part 479; or</P> <P>(3) On application of the licensee, in accordance with the provisions of § 478.150, the Director has certified that compliance with paragraph (a)(1) of this section is impracticable.</P> <P>(e) The document referred to in paragraph (d)(1) of this section (or a copy thereof) shall be retained or the required information from the document shall be recorded on the firearms transaction record in accordance with the provisions of § 478.131.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0544)</APPRO> <CITA>[T.D. ATF-415, 63 FR 58279, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.103</SECTNO> <SUBJECT>Posting of signs and written notification to purchasers of handguns.</SUBJECT> <P>(a) Each licensed importer, manufacturer, dealer, or collector who delivers a handgun to a nonlicensee shall provide such nonlicensee with written notification as described in paragraph (b) of this section.</P> <P>(b) The written notification (ATF I 5300.2) required by paragraph (a) of this section shall state as follows:</P> <P>(1) The misuse of handguns is a leading contributor to juvenile violence and fatalities.<PRTPAGE P="94"/> </P> <P>(2) Safely storing and securing firearms away from children will help prevent the unlawful possession of handguns by juveniles, stop accidents, and save lives.</P> <P>(3) Federal law prohibits, except in certain limited circumstances, anyone under 18 years of age from knowingly possessing a handgun, or any person from transferring a handgun to a person under 18.</P> <P>(4) A knowing violation of the prohibition against selling, delivering, or otherwise transferring a handgun to a person under the age of 18 is, under certain circumstances, punishable by up to 10 years in prison.</P> <EXTRACT> <HD SOURCE="HD1">FEDERAL LAW</HD> <P>The Gun Control Act of 1968, 18 U.S.C. Chapter 44, provides in pertinent part as follows: </P> <HD SOURCE="HD3">18 U.S.C. 922(x)</HD> <P>(x)(1) It shall be unlawful for a person to sell, deliver, or otherwise transfer to a person who the transferor knows or has reasonable cause to believe is a juvenile—</P> <P>(A) a handgun; or</P> <P>(B) ammunition that is suitable for use only in a handgun.</P> <P>(2) It shall be unlawful for any person who is a juvenile to knowingly possess—</P> <P>(A) a handgun; or</P> <P>(B) ammunition that is suitable for use only in a handgun.</P> <P>(3) This subsection does not apply to—</P> <P>(A) a temporary transfer of a handgun or ammunition to a juvenile or to the possession or use of a handgun or ammunition by a juvenile if the handgun and ammunition are possessed and used by the juvenile—</P> <P>(i) in the course of employment, in the course of ranching or farming related to activities at the residence of the juvenile (or on property used for ranching or farming at which the juvenile, with the permission of the property owner or lessee, is performing activities related to the operation of the farm or ranch), target practice, hunting, or a course of instruction in the safe and lawful use of a handgun;</P> <P>(ii) with the prior written consent of the juvenile's parent or guardian who is not prohibited by Federal, State, or local law from possessing a firearm, except—</P> <P>(I) during transportation by the juvenile of an unloaded handgun in a locked container directly from the place of transfer to a place at which an activity described in clause (i) is to take place and transportation by the juvenile of that handgun, unloaded and in a locked container, directly from the place at which such an activity took place to the transferor; or</P> <P>(II) with respect to ranching or farming activities as described in clause (i) a juvenile may possess and use a handgun or ammunition with the prior written approval of the juvenile's parent or legal guardian and at the direction of an adult who is not prohibited by Federal, State, or local law from possessing a firearm;</P> <P>(iii) the juvenile has the prior written consent in the juvenile's possession at all times when a handgun is in the possession of the juvenile; and</P> <P>(iv) in accordance with State and local law;</P> <P>(B) a juvenile who is a member of the Armed Forces of the United States or the National Guard who possesses or is armed with a handgun in the line of duty;</P> <P>(C) a transfer by inheritance of title (but not possession) of a handgun or ammunition to a juvenile; or</P> <P>(D) the possession of a handgun or ammunition by a juvenile taken in defense of the juvenile or other persons against an intruder into the residence of the juvenile or a residence in which the juvenile is an invited guest.</P> <P>(4) A handgun or ammunition, the possession of which is transferred to a juvenile in circumstances in which the transferor is not in violation of this subsection shall not be subject to permanent confiscation by the Government if its possession by the juvenile subsequently becomes unlawful because of the conduct of the juvenile, but shall be returned to the lawful owner when such handgun or ammunition is no longer required by the Government for the purposes of investigation or prosecution.</P> <P>(5) For purposes of this subsection, the term “juvenile” means a person who is less than 18 years of age.</P> <P>(6)(A) In a prosecution of a violation of this subsection, the court shall require the presence of a juvenile defendant's parent or legal guardian at all proceedings.</P> <P>(B) The court may use the contempt power to enforce subparagraph (A).</P> <P>(C) The court may excuse attendance of a parent or legal guardian of a juvenile defendant at a proceeding in a prosecution of a violation of this subsection for good cause shown.</P> <HD SOURCE="HD3">18 U.S.C. 924(a)(6)</HD> <P>(6)(A)(i) A juvenile who violates section 922(x) shall be fined under this title, imprisoned not more than 1 year, or both, except that a juvenile described in clause (ii) shall be sentenced to probation on appropriate conditions and shall not be incarcerated unless the juvenile fails to comply with a condition of probation. </P> <P>(ii) A juvenile is described in this clause if—<PRTPAGE P="95"/> </P> <P>(I) the offense of which the juvenile is charged is possession of a handgun or ammunition in violation of section 922(x)(2); and</P> <P>(II) the juvenile has not been convicted in any court of an offense (including an offense under section 922(x) or a similar State law, but not including any other offense consisting of conduct that if engaged in by an adult would not constitute an offense) or adjudicated as a juvenile delinquent for conduct that if engaged in by an adult would constitute an offense.</P> <P>(B) A person other than a juvenile who knowingly violates section 922(x)—</P> <P>(i) shall be fined under this title, imprisoned not more than 1 year, or both; and</P> <P>(ii) if the person sold, delivered, or otherwise transferred a handgun or ammunition to a juvenile knowing or having reasonable cause to know that the juvenile intended to carry or otherwise possess or discharge or otherwise use the handgun or ammunition in the commission of a crime of violence, shall be fined under this title, imprisoned not more than 10 years, or both.</P> </EXTRACT> <P>(c) This written notification shall be delivered to the nonlicensee on ATF I 5300.2, or in the alternative, the same written notification may be delivered to the nonlicensee on another type of written notification, such as a manufacturer's or importer's brochure accompanying the handgun; a manufacturer's or importer's operational manual accompanying the handgun; or a sales receipt or invoice applied to the handgun package or container delivered to a nonlicensee. Any written notification delivered to a nonlicensee other than on ATF I 5300.2 shall include the language set forth in paragraph (b) of this section in its entirety. Any written notification other than ATF I 5300.2 shall be legible, clear, and conspicuous, and the required language shall appear in type size no smaller than 10-point type.</P> <P>(d) Except as provided in paragraph (f) of this section, each licensed importer, manufacturer, or dealer who delivers a handgun to a nonlicensee shall display at its licensed premises (including temporary business locations at gun shows) a sign as described in paragraph (e) of this section. The sign shall be displayed where customers can readily see it. Licensed importers, manufacturers, and dealers will be provided with such signs by ATF. Replacement signs may be requested from the ATF Distribution Center.</P> <P>(e) The sign (ATF I 5300.1) required by paragraph (d) of this section shall state as follows: </P> <EXTRACT> <P>(1) The misuse of handguns is a leading contributor to juvenile violence and fatalities.</P> <P>(2) Safely storing and securing firearms away from children will help prevent the unlawful possession of handguns by juveniles, stop accidents, and save lives.</P> <P>(3) Federal law prohibits, except in certain limited circumstances, anyone under 18 years of age from knowingly possessing a handgun, or any person from transferring a handgun to a person under 18.</P> <P>(4) A knowing violation of the prohibition against selling, delivering, or otherwise transferring a handgun to a person under the age of 18 is, under certain circumstances, punishable by up to 10 years in prison.</P> </EXTRACT> <NOTE> <HD SOURCE="HED">Note:</HD> <P>ATF I 5300.2 provides the complete language of the statutory prohibitions and exceptions provided in 18 U.S.C. 922(x) and the penalty provisions of 18 U.S.C. 924(a)(6). The Federal firearms licensee posting this sign will provide you with a copy of this publication upon request. Requests for additional copies of ATF I 5300.2 should be mailed to the ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-5950.</P> </NOTE> <P>(f) The sign required by paragraph (d) of this section need not be posted on the premises of any licensed importer, manufacturer, or dealer whose only dispositions of handguns to nonlicensees are to nonlicensees who do not appear at the licensed premises and the dispositions otherwise comply with the provisions of this part.</P> <CITA>[T.D. ATF-402, 63 FR 37742, July 13, 1998]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Importation</HD> <SECTION> <SECTNO>§ 478.111</SECTNO> <SUBJECT>General.</SUBJECT> <P>(a) Section 922(a)(3) of the Act makes it unlawful, with certain exceptions not pertinent here, for any person other than a licensee to transport into or receive in the State where the person resides any firearm purchased or otherwise obtained by the person outside of that State. However, section 925(a)(4) provides a limited exception for the transportation, shipment, receipt or importation of certain firearms and ammunition by certain members of the United States Armed Forces. Section 922(1) of the Act makes it unlawful for any person knowingly to import or bring into the United <PRTPAGE P="96"/>States or any possession thereof any firearm or ammunition except as provided by section 925(d) of the Act, which section provides standards for importing or bringing firearms or ammunition into the United States. Section 925(d) also provides standards for importing or bringing firearm barrels into the United States. Accordingly, no firearm, firearm barrel, or ammunition may be imported or brought into the United States except as provided by this part.</P> <P>(b) Where a firearm, firearm barrel, or ammunition is imported and the authorization for importation required by this subpart has not been obtained by the person importing same, such person shall:</P> <P>(1) Store, at the person's expense, such firearm, firearm barrel, or ammunition at a facility designated by U.S Customs or the Director of Industry Operations to await the issuance of the required authorization or other disposition; or</P> <P>(2) Abandon such firearm, firearm barrel, or ammunition to the U.S. Government; or</P> <P>(3) Export such firearm, firearm barrel, or ammunition.</P> <P>(c) Any inquiry relative to the provisions or procedures under this subpart, other than that pertaining to the payment of customs duties or the release from Customs custody of firearms, firearm barrels, or ammunition authorized by the Director to be imported, shall be directed to the Director of Industry Operations for reply.</P> <CITA>[T.D. ATF-270, 53 FR 10498, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.112</SECTNO> <SUBJECT>Importation by a licensed importer.</SUBJECT> <P>(a) No firearm, firearm barrel, or ammunition shall be imported or brought into the United States by a licensed importer (as defined in § 478.11) unless the Director has authorized the importation of the firearm, firearm barrel, or ammunition.</P> <P>(b)(1) An application for a permit, ATF Form 6—Part I, to import or bring a firearm, firearm barrel, or ammunition into the United States or a possession thereof under this section must be filed, in triplicate, with the Director. The application must be signed and dated and must contain the information requested on the form, including:</P> <P>(i) The name, address, telephone number, and license number (including expiration date) of the importer;</P> <P>(ii) The country from which the firearm, firearm barrel, or ammunition is to be imported;</P> <P>(iii) The name and address of the foreign seller and foreign shipper;</P> <P>(iv) A description of the firearm, firearm barrel, or ammunition to be imported, including:</P> <P>(A) The name and address of the manufacturer;</P> <P>(B) The type (<E T="03">e.g.,</E> rifle, shotgun, pistol, revolver and, in the case of ammunition only, ball, wadcutter, shot, etc.);</P> <P>(C) The caliber, gauge, or size;</P> <P>(D) The model;</P> <P>(E) The barrel length, if a firearm or firearm barrel (in inches);</P> <P>(F) The overall length, if a firearm (in inches);</P> <P>(G) The serial number, if known;</P> <P>(H) Whether the firearm is new or used;</P> <P>(I) The quantity;</P> <P>(J) The unit cost of the firearm, firearm barrel, or ammunition to be imported;</P> <P>(v) The specific purpose of importation, including final recipient information if different from the importer;</P> <P>(vi) Verification that if a firearm, it will be identified as required by this part; and</P> <P>(vii)(A) If a firearm or ammunition imported or brought in for scientific or research purposes, a statement describing such purpose; or</P> <P>(B) If a firearm or ammunition for use in connection with competition or training pursuant to Chapter 401 of Title 10, U.S.C., a statement describing such intended use; or</P> <P>(C) If an unserviceable firearm (other than a machine gun) being imported as a curio or museum piece, a description of how it was rendered unserviceable and an explanation of why it is a curio or museum piece; or</P> <P>(D) If a firearm other than a surplus military firearm, of a type that does not fall within the definition of a firearm under section 5845(a) of the Internal Revenue Code of 1986, and is for sporting purposes, an explanation of why the firearm is generally recognized <PRTPAGE P="97"/>as particularly suitable for or readily adaptable to sporting purposes; or</P> <P>(E) If ammunition being imported for sporting purposes, a statement why the ammunition is particularly suitable for or readily adaptable to sporting purposes; or</P> <P>(F) If a firearm barrel for a handgun, an explanation why the handgun is generally recognized as particularly suitable for or readily adaptable to sporting purposes.(2)(i) If the Director approves the application, such approved application will serve as the permit to import the firearm, firearm barrel, or ammunition described therein, and importation of such firearms, firearm barrels, or ammunition may continue to be made by the licensed importer under the approved application (permit) during the period specified thereon. The Director will furnish the approved application (permit) to the applicant and retain two copies thereof for administrative use.</P> <P>(ii) If the Director disapproves the application, the licensed importer will be notified of the basis for the disapproval.</P> <P>(c) A firearm, firearm barrel, or ammunition imported or brought into the United States or a possession thereof under the provisions of this section by a licensed importer may be released from Customs custody to the licensed importer upon showing that the importer has obtained a permit from the Director for the importation of the firearm, firearm barrel, or ammunition to be released. The importer will also submit to Customs a copy of the export license authorizing the export of the firearm, firearm barrel, or ammunition from the exporting country. If the exporting country does not require issuance of an export license, the importer must submit a certification, under penalty of perjury, to that effect.</P> <P>(1) In obtaining the release from Customs custody of a firearm, firearm barrel, or ammunition authorized by this section to be imported through the use of a permit, the licensed importer will prepare ATF Form 6A, in duplicate, and furnish the original ATF Form 6A to the Customs officer releasing the firearm, firearm barrel, or ammunition. The Customs officer will, after certification, forward the ATF Form 6A to the address specified on the form.</P> <P>(2) The ATF Form 6A must contain the information requested on the form, including:</P> <P>(i) The name, address, and license number of the importer;</P> <P>(ii) The name of the manufacturer of the firearm, firearm barrel, or ammunition;</P> <P>(iii) The country of manufacture;</P> <P>(iv) The type;</P> <P>(v) The model;</P> <P>(vi) The caliber, gauge, or size;</P> <P>(vii) The serial number in the case of firearms, if known; and</P> <P>(viii) The number of firearms, firearm barrels, or rounds of ammunition released.</P> <P>(d) Within 15 days of the date of release from Customs custody, the licensed importer must:</P> <P>(1) Forward to the address specified on the form a copy of ATF Form 6A on which must be reported any error or discrepancy appearing on the ATF Form 6A certified by Customs and serial numbers if not previously provided on ATF Form 6A;</P> <P>(2) Pursuant to § 478.92, place all required identification data on each imported firearm if same did not bear such identification data at the time of its release from Customs custody; and</P> <P>(3) Post in the records required to be maintained by the importer under subpart H of this part all required information regarding the importation.</P> <APPRO>(Paragraph (b) approved by the Office of Management and Budget under control number 1512-0017; paragraphs (c) and (d) approved by the Office of Management and Budget under control number 1512-0019)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10498, Mar. 31, 1988, as amended by T.D. ATF-426, 65 FR 38198, June 20, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.113</SECTNO> <SUBJECT>Importation by other licensees.</SUBJECT> <P>(a) No person other than a licensed importer (as defined in § 478.11) shall engage in the business of importing firearms or ammunition. Therefore, no firearm or ammunition shall be imported or brought into the United States or a possession thereof by any licensee other than a licensed importer <PRTPAGE P="98"/>unless the Director issues a permit authorizing the importation of the firearm or ammunition. No barrel for a handgun not generally recognized as particularly suitable for or readily adaptable to sporting purposes shall be imported or brought into the United States or a possession thereof by any person. Therefore, no firearm barrel shall be imported or brought into the United States or possession thereof by any licensee other than a licensed importer unless the Director issues a permit authorizing the importation of the firearm barrel.</P> <P>(b)(1) An application for a permit, ATF Form 6—Part I, to import or bring a firearm, firearm barrel, or ammunition into the United States or a possession thereof by a licensee, other than a licensed importer, must be filed, in triplicate, with the Director. The application must be signed and dated and must contain the information requested on the form, including:</P> <P>(i) The name, address, telephone number, and license number (including expiration date) of the applicant;</P> <P>(ii) The country from which the firearm, firearm barrel, or ammunition is to be imported;</P> <P>(iii) The name and address of the foreign seller and foreign shipper;</P> <P>(iv) A description of the firearm, firearm barrel, or ammunition to be imported, including:</P> <P>(A) The name and address of the manufacturer;</P> <P>(B) The type (e.g., rifle, shotgun, pistol, revolver and, in the case of ammunition only, ball, wadcutter, shot, etc.);</P> <P>(C) The caliber, gauge, or size;</P> <P>(D) The model;</P> <P>(E) The barrel length, if a firearm or firearm barrel (in inches);</P> <P>(F) The overall length, if a firearm (in inches);</P> <P>(G) The serial number, if known;</P> <P>(H) Whether the firearm is new or used;</P> <P>(I) The quantity;</P> <P>(J) The unit cost of the firearm, firearm barrel, or ammunition to be imported;</P> <P>(v) The specific purpose of importation, including final recipient information if different from the applicant; and</P> <P>(vi)(A) If a firearm or ammunition imported or brought in for scientific or research purposes, a statement describing such purpose; or</P> <P>(B) If a firearm or ammunition for use in connection with competition or training pursuant to Chapter 401 of Title 10, U.S.C., a statement describing such intended use; or</P> <P>(C) If an unserviceable firearm (other than a machine gun) being imported as a curio or museum piece, a description of how it was rendered unserviceable and an explanation of why it is a curio or museum piece; or</P> <P>(D) If a firearm other than a surplus military firearm, of a type that does not fall within the definition of a firearm under section 5845(a) of the Internal Revenue Code of 1986, and is for sporting purposes, an explanation of why the firearm is generally recognized as particularly suitable for or readily adaptable to sporting purposes; or</P> <P>(E) If ammunition being imported for sporting purposes, a statement why the ammunition is particularly suitable for or readily adaptable to sporting purposes; or</P> <P>(F) If a firearm barrel for a handgun, an explanation why the handgun is generally recognized as particularly suitable for or readily adaptable to sporting purposes.</P> <P>(2)(i) If the Director approves the application, such approved application will serve as the permit to import the firearm, firearm barrel, or ammunition described therein, and importation of such firearms, firearm barrels, or ammunition may continue to be made by the applicant under the approved application (permit) during the period specified thereon. The Director will furnish the approved application (permit) to the applicant and retain two copies thereof for administrative use.</P> <P>(ii) If the Director disapproves the application, the applicant will be notified of the basis for the disapproval.</P> <P>(c) A firearm, firearm barrel, or ammunition imported or brought into the United States or a possession thereof under the provisions of this section may be released from Customs custody to the licensee upon showing that the licensee has obtained a permit from the Director for the importation of the <PRTPAGE P="99"/>firearm, firearm barrel, or ammunition to be released.</P> <P>(1) In obtaining the release from Customs custody of a firearm, firearm barrel, or ammunition authorized by this section to be imported through the use of a permit, the licensee will prepare ATF Form 6A, in duplicate, and furnish the original ATF Form 6A to the Customs officer releasing the firearm, firearm barrel, or ammunition. The Customs officer will, after certification, forward the ATF Form 6A to the address specified on the form.</P> <P>(2) The ATF Form 6A must contain the information requested on the form, including:</P> <P>(i) The name, address, and license number of the licensee;</P> <P>(ii) The name of the manufacturer of the firearm, firearm barrel, or ammunition;</P> <P>(iii) The country of manufacture;</P> <P>(iv) The type;</P> <P>(v) The model;</P> <P>(vi) The caliber, gauge, or size;</P> <P>(vii) The serial number in the case of firearms; and</P> <P>(viii) The number of firearms, firearm barrels, or rounds of ammunition released.</P> <APPRO>(Paragraph (b) approved by the Office of Management and Budget under control number 1512-0017; paragraph (c) approved by the Office of Management and Budget under control number 1512-0019)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10499, Mar. 31, 1988, as amended by T.D. ATF-426, 65 FR 38199, June 20, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.113a</SECTNO> <SUBJECT>Importation of firearm barrels by nonlicensees.</SUBJECT> <P>(a) A permit will not be issued for a firearm barrel for a handgun not generally recognized as particularly suitable for or readily adaptable to sporting purposes. No firearm barrel shall be imported or brought into the United States or possession thereof by any nonlicensee unless the Director issues a permit authorizing the importation of the firearm barrel.</P> <P>(b)(1) An application for a permit, ATF Form 6—Part I, to import or bring a firearm barrel into the United States or a possession thereof under this section must be filed, in triplicate, with the Director. The application must be signed and dated and must contain the information requested on the form, including:</P> <P>(i) The name, address, and telephone number of the applicant;</P> <P>(ii) The country from which the firearm barrel is to be imported;</P> <P>(iii) The name and address of the foreign seller and foreign shipper;</P> <P>(iv) A description of the firearm barrel to be imported, including:</P> <P>(A) The name and address of the manufacturer;</P> <P>(B) The type (e.g., rifle, shotgun, pistol, revolver);</P> <P>(C) The caliber, gauge, or size;</P> <P>(D) The model;</P> <P>(E) The barrel length (in inches);</P> <P>(F) The quantity;</P> <P>(G) The unit cost of the firearm barrel;</P> <P>(v) The specific purpose of importation, including final recipient information if different from the importer; and</P> <P>(vi) If a handgun barrel, an explanation of why the barrel is for a handgun that is generally recognized as particularly suitable for or readily adaptable to sporting purposes.</P> <P>(2)(i) If the Director approves the application, such approved application will serve as the permit to import the firearm barrel, and importation of such firearm barrels may continue to be made by the applicant under the approved application (permit) during the period specified thereon. The Director will furnish the approved application (permit) to the applicant and retain two copies thereof for administrative use.</P> <P>(ii) If the Director disapproves the application, the applicant will be notified of the basis for the disapproval.</P> <P>(c) A firearm barrel imported or brought into the United States or a possession thereof under the provisions of this section may be released from Customs custody to the person importing the firearm barrel upon showing that the person has obtained a permit from the Director for the importation of the firearm barrel to be released.</P> <P>(1) In obtaining the release from Customs custody of a firearm barrel authorized by this section to be imported through the use of a permit, the person importing the firearm barrel will prepare ATF Form 6A, in duplicate, and furnish the original ATF Form 6A to <PRTPAGE P="100"/>the Customs officer releasing the firearm barrel. The Customs officer will, after certification, forward the ATF Form 6A to the address specified on the form.</P> <P>(2) The ATF Form 6A must contain the information requested on the form, including:</P> <P>(i) The name and address of the person importing the firearm barrel;</P> <P>(ii) The name of the manufacturer of the firearm barrel;</P> <P>(iii) The country of manufacture;</P> <P>(iv) The type;</P> <P>(v) The model;</P> <P>(vi) The caliber or gauge of the firearm barrel so released; and</P> <P>(vii) The number of firearm barrels released.</P> <APPRO>(Paragraph (b) approved by the Office of Management and Budget under control number 1512-0017; paragraph (c) approved by the Office of Management and Budget under control number 1512-0019)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10499, Mar. 31, 1988, as amended by T.D. ATF-426, 65 FR 38200, June 20, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.114</SECTNO> <SUBJECT>Importation by members of the U.S. Armed Forces.</SUBJECT> <P>(a) The Director may issue a permit authorizing the importation of a firearm or ammunition into the United States to the place of residence of any military member of the U.S. Armed Forces who is on active duty outside the United States, or who has been on active duty outside the United States within the 60-day period immediately preceding the intended importation: <E T="03">Provided,</E> That such firearm or ammunition is generally recognized as particularly suitable for or readily adaptable to sporting purposes and is intended for the personal use of such member.</P> <P>(1) An application for a permit, ATF Form 6—Part II, to import a firearm or ammunition into the United States under this section must be filed, in triplicate, with the Director. The application must be signed and dated and must contain the information requested on the form, including:</P> <P>(i) The name, current address, and telephone number of the applicant;</P> <P>(ii) Certification that the transportation, receipt, or possession of the firearm or ammunition to be imported would not constitute a violation of any provision of the Act or of any State law or local ordinance at the place of the applicant's residence;</P> <P>(iii) The country from which the firearm or ammunition is to be imported;</P> <P>(iv) The name and address of the foreign seller and foreign shipper;</P> <P>(v) A description of the firearm or ammunition to be imported, including:</P> <P>(A) The name and address of the manufacturer;</P> <P>(B) The type (e.g., rifle, shotgun, pistol, revolver and, in the case of ammunition only, ball, wadcutter, shot, etc.);</P> <P>(C) The caliber, gauge, or size;</P> <P>(D) The model;</P> <P>(E) The barrel length, if a firearm (in inches);</P> <P>(F) The overall length, if a firearm (in inches);</P> <P>(G) The serial number;</P> <P>(H) Whether the firearm is new or used;</P> <P>(I) The quantity;</P> <P>(J) The unit cost of the firearm or ammunition to imported;</P> <P>(vi) The specific purpose of importation, that is —</P> <P>(A) That the firearm or ammunition being imported is for the personal use of the applicant; and</P> <P>(B) If a firearm, a statement that it is not a surplus military firearm, that it does not fall within the definition of a firearm under section 5845(a) of the Internal Revenue Code of 1986, and an explanation of why the firearm is generally recognized as particularly suitable for or readily adaptable to sporting purposes; or</P> <P>(C) If ammunition, a statement why it is generally recognized as particularly suitable for or readily adaptable to sporting purposes; and</P> <P>(vii) The applicant's date of birth;</P> <P>(viii) The applicant's rank or grade;</P> <P>(ix) The applicant's place of residence;</P> <P>(x) The applicant's present foreign duty station or last foreign duty station, as the case may be;</P> <P>(xi) The date of the applicant's reassignment to a duty station within the United States, if applicable; and</P> <P>(xii) The military branch of which the applicant is a member.</P> <P>(2)(i) If the Director approves the application, such approved application <PRTPAGE P="101"/>will serve as the permit to import the firearm or ammunition described therein. The Director will furnish the approved application (permit) to the applicant and retain two copies thereof for administrative use.</P> <P>(ii) If the Director disapproves the application, the applicant will be notified of the basis for the disapproval.</P> <P>(b) Except as provided in paragraph (b)(3) of this section, a firearm or ammunition imported into the United States under the provisions of this section by the applicant may be released from Customs custody to the applicant upon showing that the applicant has obtained a permit from the Director for the importation of the firearm or ammunition to be released.</P> <P>(1) In obtaining the release from Customs custody of a firearm or ammunition authorized by this section to be imported through the use of a permit, the military member of the U.S. Armed Forces will prepare ATF Form 6A and furnish the completed form to the Customs officer releasing the firearm or ammunition. The Customs officer will, after certification, forward the ATF Form 6A to the address specified on the form.</P> <P>(2) The ATF Form 6A must contain the information requested on the form, including:</P> <P>(i) The name and address of the military member;</P> <P>(ii) The name of the manufacturer of the firearm or ammunition;</P> <P>(iii) The country of manufacture;</P> <P>(iv) The type;</P> <P>(v) The model;</P> <P>(vi) The caliber, gauge, or size;</P> <P>(vii) The serial number in the case of firearms; and</P> <P>(viii) If applicable, the number of firearms or rounds of ammunition released.</P> <P>(3) When such military member is on active duty outside the United States, the military member may appoint, in writing, an agent to obtain the release of the firearm or ammunition from Customs custody for such member. Such agent will present sufficient identification of the agent and the written authorization to act on behalf of such military member to the Customs officer who is to release the firearm or ammunition.</P> <P>(c) Firearms determined by the Department of Defense to be war souvenirs may be imported into the United States by the military members of the U.S. Armed Forces under such provisions and procedures as the Department of Defense may issue.</P> <APPRO>(Paragraph (a) approved by the Office of Management and Budget under control number 1512-0018; paragraph (b) approved by the Office of Management and Budget under control number 1512-0019)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10500, Mar. 31, 1988, as amended by T.D. ATF-426, 65 FR 38200, June 20, 2000]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.115</SECTNO> <SUBJECT>Exempt importation.</SUBJECT> <P>(a) Firearms and ammunition may be brought into the United States or any possession thereof by any person who can establish to the satisfaction of Customs that such firearm or ammunition was previously taken out of the United States or any possession thereof by such person. Registration on Customs Form 4457 or on any other registration document available for this purpose may be completed before departure from the United States at any U.S. customhouse or any office of an Director of Industry Operations. A bill of sale or other commercial document showing transfer of the firearm or ammunition in the United States to such person also may be used to establish proof that the firearm or ammunition was taken out of the United States by such person. Firearms and ammunition furnished under the provisions of section 925(a)(3) of the Act to military members of the U.S. Armed Forces on active duty outside of the United States also may be imported into the United States or any possession thereof by such military members upon establishing to the satisfaction of Customs that such firearms and ammunition were so obtained.</P> <P>(b) Firearms, firearm barrels, and ammunition may be imported or brought into the United States by or for the United States or any department or agency thereof, or any State or any department, agency, or political subdivision thereof. A firearm, firearm barrel or ammunition imported or brought into the United States under this paragraph may be released from Customs custody upon a showing that <PRTPAGE P="102"/>the firearm, firearm barrel or ammunition is being imported or brought into the United States by or for such a governmental entity.</P> <P>(c) The provisions of this subpart shall not apply with respect to the importation into the United States of any antique firearm.</P> <P>(d) Firearms and ammunition are not imported into the United States, and the provisions of this subpart shall not apply, when such firearms and ammunition are brought into the United States by:</P> <P>(1) A nonresident of the United States for legitimate hunting or lawful sporting purposes, and such firearms and such ammunition as remains following such shooting activity are to be taken back out of the territorial limits of the United States by such person upon conclusion of the shooting activity;</P> <P>(2) Foreign military personnel on official assignment to the United States who bring such firearms or ammunition into the United States for their exclusive use while on official duty in the United States, and such firearms and unexpended ammunition are taken back out of the territorial limits of the United States by such foreign military personnel when they leave the United States;</P> <P>(3) Official representatives of foreign governments who are accredited to the U.S. Government or are en route to or from other countries to which accredited, and such firearms and unexpended ammunition are taken back out of the territorial limits of the United States by such official representatives of foreign governments when they leave the United States;</P> <P>(4) Officials of foreign governments and distinguished foreign visitors who have been so designated by the Department of State, and such firearms and unexpended ammunition are taken back out of the territorial limits of the United States by such officials of foreign governments and distinguished foreign visitors when they leave the United States; and</P> <P>(5) Foreign law enforcement officers of friendly foreign governments entering the United States on official law enforcement business, and such firearms and unexpended ammunition are taken back out of the territorial limits of the United States by such foreign law enforcement officers when they leave the United States.</P> <P>(e) Notwithstanding the provisions of paragraphs (d) (1), (2), (3), (4) and (5) of this section, the Secretary of the Treasury or his delegate may in the interest of public safety and necessity require a permit for the importation or bringing into the United States of any firearms or ammunition.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-58, 44 FR 32367, June 6, 1979; T.D. ATF-270, 53 FR 10500, Mar. 31, 1988; T.D. ATF-471, 67 FR 5426, Feb. 5, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.116</SECTNO> <SUBJECT>Conditional importation.</SUBJECT> <P>The Director shall permit the conditional importation or bringing into the United States or any possession thereof of any firearm, firearm barrel, ammunition, or ammunition feeding device as defined in § 478.119(b) for the purpose of examining and testing the firearm, firearm barrel, ammunition, or ammunition feeding device in connection with making a determination as to whether the importation or bringing in of such firearm, firearm barrel, ammunition, or ammunition feeding device will be authorized under this part. An application on ATF Form 6 for such conditional importation shall be filed, in duplicate, with the Director. The Director may impose conditions upon any importation under this section including a requirement that the firearm, firearm barrel, ammunition, or ammunition feeding device be shipped directly from Customs custody to the Director and that the person importing or bringing in the firearm, firearm barrel, ammunition, or ammunition feeding device must agree to either export the firearm, firearm barrel, ammunition, or ammunition feeding device or destroy same if a determination is made that the firearm, firearm barrel, ammunition, or ammunition feeding device may not be imported or brought in under this part. A firearm, firearm barrel, ammunition, or ammunition feeding device imported or brought into the United States or any possession thereof under the provisions of <PRTPAGE P="103"/>this section shall be released from Customs custody upon the payment of customs duties, if applicable, and in the manner prescribed in the conditional authorization issued by the Director.</P> <CITA>[T.D. ATF-383, 61 FR 39321, July 29, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.117</SECTNO> <SUBJECT>Function outside a customs territory.</SUBJECT> <P>In the insular possessions of the United States outside customs territory, the functions performed by U.S. Customs officers under this subpart within a customs territory may be performed by the appropriate authorities of a territorial government or other officers of the United States who have been designated to perform such functions. For the purpose of this subpart, the term customs territory means the United States, the District of Columbia, and the Commonwealth of Puerto Rico.</P> </SECTION> <SECTION> <SECTNO>§ 478.118</SECTNO> <SUBJECT>Importation of certain firearms classified as curios or relics.</SUBJECT> <P>Notwithstanding any other provision of this part, a licensed importer may import all rifles and shotguns classified by the Director as curios or relics, and all handguns classified by the Director as curios or relics that are determined to be generally recognized as particularly suitable for or readily adaptable to sporting purposes. The importation of such curio or relic firearms must be in accordance with the applicable importation provisions of this part and the importation provisions of 27 CFR part 447. Curios or relics which fall within the definition of “firearm” under 26 U.S.C. 5845(a) must also meet the importation provisions of 27 CFR part 479 before they may be imported.</P> <CITA>[T.D. ATF-202, 50 FR 14383, Apr. 12, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.119</SECTNO> <SUBJECT>Importation of ammunition feeding devices.</SUBJECT> <P>(a) No ammunition feeding device shall be imported or brought into the United States unless the Director has authorized the importation of such device.</P> <P>(b) For purposes of this section, an “ammunition feeding device” is a magazine, belt, drum, feed strip, or similar device for a firearm that has a capacity of, or that can be readily restored or converted to accept, more than 10 rounds of ammunition. The term does not include an attached tubular device designed to accept, and capable of operating only with, .22 caliber rimfire ammunition, or a fixed device for a manually operated firearm, or a fixed device for a firearm listed in 18 U.S.C. 922, Appendix A.</P> <P>(c) An application for a permit, ATF Form 6, to import or bring an ammunition feeding device into the United States or a possession thereof under this section shall be filed, in triplicate, with the Director. The application shall contain:</P> <P>(1) The name and address of the person importing the device,</P> <P>(2) A description of the device to be imported, including type and cartridge capacity, model and caliber of firearm for which the device was made, country of manufacture, and name of the manufacturer if known,</P> <P>(3) The unit cost of the device to be imported,</P> <P>(4) The country from which to be imported,</P> <P>(5) The name and address of the foreign seller and the foreign shipper,</P> <P>(6) Verification that such device will be marked as required by this part, and</P> <P>(7) A statement by the importer that the device is being imported for sale to purchasers specified in § 478.40a(b) or physical or reasonable documentary evidence establishing that the magazine was manufactured on or before September 13, 1994. Any one of the following examples, which are not meant to be exhaustive, may be sufficient to establish the time of manufacture:</P> <P>(i) Permanent markings or physical characteristics which establish that the magazine was manufactured on or before September 13, 1994;</P> <P>(ii) A certification from the importer, under penalty of perjury, that the importer maintained continuous custody beginning on a date prior to September 14, 1994, and continuing until the date of the certification. Such certification shall also be supported by reasonable documentary evidence, such as commercial records;</P> <P>(iii) A certification from the importer, under penalty of perjury, that the magazines sought to be imported <PRTPAGE P="104"/>were in the custody and control of a foreign Government on or before September 13, 1994, along with reasonable documentary evidence to support the certification; or</P> <P>(iv) A certification from the importer, under penalty of perjury, that the magazine was in the possession of a foreign arms supplier on or before September 13, 1994, along with reasonable documentary evidence to support the certification.</P> <P>(d) The Director shall act upon applications to import ammunition feeding devices as expeditiously as possible. If the Director approves the application, such approved application shall serve as the permit to import the device described therein, and importation of such devices may continue to be made by the person importing such devices under the approved application (permit) during the period specified thereon. The Director shall furnish the approved application (permit) to the applicant and retain two copies thereof for administrative use. If the Director disapproves the application, the person importing such devices shall be notified of the basis for the disapproval.</P> <P>(e) An ammunition feeding device imported or brought into the United States by a person importing such a device may be released from Customs custody to the person importing such a device upon showing that such person has obtained a permit from the Director for the importation of the device to be released. In obtaining the release from Customs custody of such a device authorized by this section to be imported through use of a permit, the person importing such a device shall prepare ATF Form 6A, in duplicate, and furnish the original ATF Form 6A to the Customs officer releasing the device. The Customs officer shall, after certification, forward the ATF Form 6A to the address specified on the form. The ATF Form 6A shall show the name and address of the person importing the device, the name of the manufacturer of the device, the country of manufacture, the type, model, caliber, size, and the number of devices released.</P> <P>(f) Within 15 days of the date of release from Customs custody, the person importing such a device shall:</P> <P>(1) Forward to the address specified on the form a copy of ATF Form 6A on which shall be reported any error or discrepancy appearing on the ATF Form 6A certified by Customs, and</P> <P>(2) Pursuant to § 478.92, place all required identification data on each imported device manufactured after September 13, 1994, if same did not bear such identification data at the time of its release from Customs custody.</P> <P>(g) The Director may authorize the conditional importation of an ammunition feeding device as provided in § 478.116.</P> <APPRO>(Paragraphs (a), (c), and (d) approved by the Office of Management and Budget under control numbers 1512-0017 and 1512-0018; paragraphs (e) and (f) approved by the Office of Management and Budget under control number 1512-0019)</APPRO> <CITA>[T.D. ATF-383, 61 FR 39322, July 29, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.120</SECTNO> <SUBJECT>Firearms or ammunition imported by or for a nonimmigrant alien.</SUBJECT> <P>(a) Any nonimmigrant alien who completes an ATF Form 6 to import firearms or ammunition into the United States, or any licensee who completes an ATF Form 6 to import firearms or ammunition for a nonimmigrant alien, must attach applicable documentation to the Form 6 (e.g., a hunting license or permit lawfully issued in the United States; waiver) establishing the nonimmigrant alien falls within an exception to or has obtained a waiver from the nonimmigrant alien prohibition.</P> <P>(b) Nonimmigrant aliens importing or bringing firearms or ammunition into the United States must provide the United States Customs Service with applicable documentation (e.g., a hunting license or permit lawfully issued in the United States; waiver) establishing the nonimmigrant alien falls within an exception to or has obtained a waiver from the nonimmigrant alien prohibition before the firearm or ammunition may be imported. This provision applies in all <PRTPAGE P="105"/>cases, whether or not a Form 6 is needed to bring the firearms or ammunition into the United States.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0570)</APPRO> <CITA>[T.D. ATF-471, 67 FR 5426, Feb. 5, 2002]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H—Records</HD> <SECTION> <SECTNO>§ 478.121</SECTNO> <SUBJECT>General.</SUBJECT> <P>(a) The records pertaining to firearms transactions prescribed by this part shall be retained on the licensed premises in the manner prescribed by this subpart and for the length of time prescribed by § 478.129. The records pertaining to ammunition prescribed by this part shall be retained on the licensed premises in the manner prescribed by § 478.125.</P> <P>(b) ATF officers may, for the purposes and under the conditions prescribed in § 478.23, enter the premises of any licensed importer, licensed manufacturer, licensed dealer, or licensed collector for the purpose of examining or inspecting any record or document required by or obtained under this part. Section 923(g) of the Act requires licensed importers, licensed manufacturers, licensed dealers, and licensed collectors to make such records available for such examination or inspection during business hours or, in the case of licensed collectors, hours of operation, as provided in § 478.23.</P> <P>(c) Each licensed importer, licensed manufacturer, licensed dealer, and licensed collector shall maintain such records of importation, production, shipment, receipt, sale, or other disposition, whether temporary or permanent, of firearms and such records of the disposition of ammunition as the regulations contained in this part prescribe. Section 922(m) of the Act makes it unlawful for any licensed importer, licensed manufacturer, licensed dealer, or licensed collector knowingly to make any false entry in, to fail to make appropriate entry in, or to fail to properly maintain any such record.</P> <P>(d) For recordkeeping requirements for sales by licensees at gun shows see § 478.100(c).</P> <APPRO>(Information collection requirements in paragraph (a) approved by the Office of Management and Budget under control number 1512-0129; information collection requirements in paragraphs (b) and (c) approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-191, 49 FR 46891, Nov. 29, 1984; T.D. ATF-208, 50 FR 26703, June 28, 1985; T.D. ATF-270, 53 FR 10501, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.122</SECTNO> <SUBJECT>Records maintained by importers.</SUBJECT> <P>(a) Each licensed importer shall, within 15 days of the date of importation or other acquisition, record the type, model, caliber or gauge, manufacturer, country of manufacture, and the serial number of each firearm imported or otherwise acquired, and the date such importation or other acquisition was made.</P> <P>(b) A record of firearms disposed of by a licensed importer to another licensee and a separate record of armor piercing ammunition dispositions to governmental entities, for exportation, or for testing or experimentation authorized under the provisions of § 478.149 shall be maintained by the licensed importer on the licensed premises. For firearms, the record shall show the quantity, type, manufacturer, country of manufacture, caliber or gauge, model, serial number of the firearms so transferred, the name and license number of the licensee to whom the firearms were transferred, and the date of the transaction. For armor piercing ammunition, the record shall show the date of the transaction, manufacturer, caliber or gauge, quantity of projectiles, and the name and address of the purchaser. The information required by this paragraph shall be entered in the proper record book not later than the seventh day following the date of the transaction, and such information shall be recorded under the following formats:<PRTPAGE P="106"/> </P> <GPOTABLE CDEF="8,4,12,10,8,6,6,12,8" COLS="9" OPTS="L2(,,0),p6,6/1"> <TTITLE>Importer's Firearms Disposition Record</TTITLE> <BOXHD> <CHED H="1">Quantity</CHED> <CHED H="1">Type</CHED> <CHED H="1">Manufacturer</CHED> <CHED H="1">Country of manufacture</CHED> <CHED H="1">Caliber or gauge</CHED> <CHED H="1">Model</CHED> <CHED H="1">Serial No.</CHED> <CHED H="1">Name and license No. of licensee to whom transferred</CHED> <CHED H="1">Date of the transaction</CHED> </BOXHD> <ROW EXPSTB="08"> <ENT I="22"/> </ROW> </GPOTABLE> <GPOTABLE CDEF="4,8,8,8,16" COLS="5" OPTS="L2(,,0),p6,6/1"> <TTITLE>Importer's Armor Piercing Ammunition Disposition Record</TTITLE> <BOXHD> <CHED H="1">Date</CHED> <CHED H="1">Manufacturer</CHED> <CHED H="1">Calibur or gauge</CHED> <CHED H="1">Quantity of projectiles</CHED> <CHED H="1">Purchaser—Name and address</CHED> </BOXHD> <ROW EXPSTB="04"> <ENT I="22"/> </ROW> </GPOTABLE> <P>(c) Notwithstanding the provisions of paragraph (b) of this section, the Director of Industry Operations may authorize alternate records to be maintained by a licensed importer to record the disposal of firearms and armor piercing ammunition when it is shown by the licensed importer that such alternate records will accurately and readily disclose the information required by paragraph (b) of this section. A licensed importer who proposes to use alternate records shall submit a letter application, in duplicate, to the Director of Industry Operations and shall describe the proposed alternate records and the need therefor. Such alternate records shall not be employed by the licensed importer until approval in such regard is received from the Director of Industry Operations.</P> <P>(d) Each licensed importer shall maintain separate records of the sales or other dispositions made of firearms to nonlicensees. Such records shall be maintained in the form and manner as prescribed by §§ 478.124 and 478.125 in regard to firearms transaction records and records of acquisition and disposition of firearms.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10501, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.123</SECTNO> <SUBJECT>Records maintained by manufacturers.</SUBJECT> <P>(a) Each licensed manufacturer shall record the type, model, caliber or gauge, and serial number of each complete firearm manufactured or otherwise acquired, and the date such manufacture or other acquisition was made. The information required by this paragraph shall be recorded not later than the seventh day following the date such manufacture or other acquisition was made.</P> <P>(b) A record of firearms disposed of by a manufacturer to another licensee and a separate record of armor piercing ammunition dispositions to governmental entities, for exportation, or for testing or experimentation authorized under the provision of § 478.149 shall be maintained by the licensed manufacturer on the licensed premises. For firearms, the record shall show the quantity, type, model, manufacturer, caliber, size or gauge, serial number of the firearms so transferred, the name and license number of the licensee to whom the firearms were transferred, and the date of the transaction. For armor piercing ammunition, the record shall show the manufacturer, caliber or gauge, quantity, the name and address of the transferee to whom the armor piercing ammunition was transferred, and the date of the transaction. The information required by this paragraph shall be entered in the proper record book not later than the seventh day following the date of the transaction, and such information shall be recorded under the format prescribed by § 478.122, except that the name of the manufacturer of a firearm or armor piercing ammunition need not be recorded if the firearm or armor piercing ammunition is of the manufacturer's own manufacture.</P> <P>(c) Notwithstanding the provisions of paragraph (b) of this section, the Director of Industry Operations may authorize alternate records to be maintained by a licensed manufacturer to record the disposal of firearms and armor piercing ammunition when it is shown by the licensed manufacturer that such alternate records will accurately and readily disclose the information required by paragraph (b) of this section. A licensed manufacturer who proposes to use alternate records shall submit a letter application, in duplicate, to the Director of Industry Operations and <PRTPAGE P="107"/>shall describe the proposed alternate record and the need therefor. Such alternate records shall not be employed by the licensed manufacturer until approval in such regard is received from the Director of Industry Operations.</P> <P>(d) Each licensed manufacturer shall maintain separate records of the sales or other dispositions made of firearms to nonlicensees. Such records shall be maintained in the form and manner as prescribed by §§ 478.124 and 478.125 in regard to firearms transaction records and records of acquisition and disposition of firearms.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0369)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10501, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.124</SECTNO> <SUBJECT>Firearms transaction record.</SUBJECT> <P>(a) A licensed importer, licensed manufacturer, or licensed dealer shall not sell or otherwise dispose, temporarily or permanently, of any firearm to any person, other than another licensee, unless the licensee records the transaction on a firearms transaction record, Form 4473: <E T="03">Provided,</E> That a firearms transaction record, Form 4473, shall not be required to record the disposition made of a firearm delivered to a licensee for the sole purpose of repair or customizing when such firearm or a replacement firearm is returned to the person from whom received.</P> <P>(b) A licensed manufacturer, licensed importer, or licensed dealer shall retain in alphabetical (by name of purchaser), chronological (by date of disposition), or numerical (by transaction serial number) order, and as a part of the required records, each Form 4473 obtained in the course of transferring custody of the firearms.</P> <P>(c)(1) Prior to making an over-the-counter transfer of a firearm to a nonlicensee who is a resident of the State in which the licensee's business premises is located, the licensed importer, licensed manufacturer, or licensed dealer so transferring the firearm shall obtain a Form 4473 from the transferee showing the transferee's name, sex, residence address (including county or similar political subdivision), date and place of birth; height, weight and race of the transferee; the transferee's country of citizenship; the transferee's INS-issued alien number or admission number; the transferee's State of residence; and certification by the transferee that the transferee is not prohibited by the Act from transporting or shipping a firearm in interstate or foreign commerce or receiving a firearm which has been shipped or transported in interstate or foreign commerce or possessing a firearm in or affecting commerce.</P> <P>(2) In order to facilitate the transfer of a firearm and enable NICS to verify the identity of the person acquiring the firearm, ATF Form 4473 also requests certain optional information. This information includes the transferee's social security number. Such information may help avoid the possibility of the transferee being misidentified as a felon or other prohibited person.</P> <P>(3) After the transferee has executed the Form 4473, the licensee:</P> <P>(i) Shall verify the identity of the transferee by examining the identification document (as defined in § 478.11) presented, and shall note on the Form 4473 the type of identification used;</P> <P>(ii) Shall, in the case of a transferee who is an alien legally in the United States, cause the transferee to present documentation establishing that the transferee is a resident of the State (as defined in § 478.11) in which the licensee's business premises is located, and shall note on the form the documentation used. Examples of acceptable documentation include utility bills or a lease agreement which show that the transferee has resided in the State continuously for at least 90 days prior to the transfer of the firearm; and</P> <P>(iii) Must, in the case of a transferee who is a nonimmigrant alien who states that he or she falls within an exception to, or has a waiver from, the nonimmigrant alien prohibition, have the transferee present applicable documentation establishing the exception or waiver, note on the Form 4473 the type of documentation provided, and attach a copy of the documentation to the Form 4473.</P> <P>(iv) Shall comply with the requirements of § 478.102 and record on the form the date on which the licensee <PRTPAGE P="108"/>contacted the NICS, as well as any response provided by the system, including any identification number provided by the system.</P> <P>(4) The licensee shall identify the firearm to be transferred by listing on the Form 4473 the name of the manufacturer, the name of the importer (if any), the type, model, caliber or gauge, and the serial number of the firearm.</P> <P>(5) The licensee shall sign and date the form if the licensee does not know or have reasonable cause to believe that the transferee is disqualified by law from receiving the firearm and transfer the firearm described on the Form 4473.</P> <P>(d) Prior to making an over-the-counter transfer of a shotgun or rifle under the provisions contained in § 478.96(c) to a nonlicensee who is not a resident of the State in which the licensee's business premises is located, the licensee so transferring the shotgun or rifle, and such transferee, shall comply with the requirements of paragraph (c) of this section: <E T="03">Provided,</E> That in the case of a transferee who is an alien legally in the United States, the documentation required by paragraph (c)(3)(ii) of this section need only establish that the transferee is a resident of any State and has resided in such State continuously for at least 90 days prior to the transfer of the firearm. Examples of acceptable documentation include utility bills or a lease agreement. The licensee shall note on the form the documentation used.</P> <P>(e) Prior to making a transfer of a firearm to any nonlicensee who is not a resident of the State in which the licensee's business premises is located, and such nonlicensee is acquiring the firearm by loan or rental from the licensee for temporary use for lawful sporting purposes, the licensed importer, licensed manufacturer, or licensed dealer so furnishing the firearm, and such transferee, shall comply with the provisions of paragraph (c) of this section, except for the provisions of paragraph (c)(3)(ii).</P> <P>(f) Form 4473 shall be submitted, in duplicate, to a licensed importer, licensed manufacturer, or licensed dealer by a transferee who is purchasing or otherwise acquiring a firearm by other than an over-the-counter transaction, who is not subject to the provisions of § 478.102(a), and who is a resident of the State in which the licensee's business premises are located. The Form 4473 shall show the name, address, date and place of birth, height, weight, and race of the transferee; and the title, name, and address of the principal law enforcement officer of the locality to which the firearm will be delivered. The transferee also must date and execute the sworn statement contained on the form showing, in case the firearm to be transferred is a firearm other than a shotgun or rifle, the transferee is 21 years or more of age; in case the firearm to be transferred is a shotgun or rifle, the transferee is 18 years or more of age; whether the transferee is a citizen of the United States; the transferee's State of residence, and in the case of a transferee who is an alien legally in the United States, the transferee has resided in that State continuously for at least 90 days prior to the transfer of the firearm; the transferee is not prohibited by the provisions of the Act from shipping or transporting a firearm in interstate or foreign commerce or receiving a firearm which has been shipped or transported in interstate or foreign commerce or possessing a firearm in or affecting commerce; and the transferee's receipt of the firearm would not be in violation of any statute of the State or published ordinance applicable to the locality in which the transferee resides. Upon receipt of such Forms 4473, the licensee shall identify the firearm to be transferred by listing in the Forms 4473 the name of the manufacturer, the name of the importer (if any), the type, model, caliber or gauge, and the serial number of the firearm to be transferred. The licensee shall prior to shipment or delivery of the firearm to such transferee, forward by registered or certified mail (return receipt requested) a copy of the Form 4473 to the principal law enforcement officer named in the Form 4473 by the transferee, and shall delay shipment or delivery of the firearm to the transferee for a period of at least 7 days following receipt by the licensee of the return receipt evidencing delivery of the copy of the Form 4473 to such principal law enforcement officer, or the return of the copy of the Form <PRTPAGE P="109"/>4473 to the licensee due to the refusal of such principal law enforcement officer to accept same in accordance with U.S. Postal Service regulations. The original Form 4473, and evidence of receipt or rejection of delivery of the copy of the Form 4473 sent to the principal law enforcement officer, shall be retained by the licensee as a part of the records required to be kept under this subpart.</P> <P>(g) A licensee who sells or otherwise disposes of a firearm to a nonlicensee who is other than an individual, shall obtain from the transferee the information required by this section from an individual authorized to act on behalf of the transferee. In addition, the licensee shall obtain from the individual acting on behalf of the transferee a written statement, executed under the penalties of perjury, that the firearm is being acquired for the use of and will be the property of the transferee, and showing the name and address of that transferee.</P> <P>(h) The requirements of this section shall be in addition to any other recordkeeping requirement contained in this part.</P> <P>(i) A licensee may obtain, upon request, an emergency supply of Forms 4473 from any Director of Industry Operations. For normal usage, a licensee should request a year's supply from the ATF Distribution Center, 7943 Angus Court, Springfield, Virginia 22153.</P> <APPRO>(Paragraph (c) approved by the Office of Management and Budget under control numbers 1512-0544, 1512-0129, and 1512-0570; paragraph (f) approved by the Office of Management and Budget under control number 1512-0130; all other recordkeeping approved by the Office of Management and Budget under control number 1512-0129)</APPRO> <CITA>[33 FR 18555, Dec. 14, 1968, as amended by T.D. ATF-172, 49 FR 14942, Apr. 16, 1984; T.D. ATF-241, 51 FR 39625, Oct. 29, 1986; T.D. ATF-270, 53 FR 10502, Mar. 31, 1988; T.D. ATF-389, 62 FR 19444, Apr. 21, 1997; T.D. ATF-415, 63 FR 58279, Oct. 29, 1998; T.D. ATF-471, 67 FR 5426, Feb. 5, 2002]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.124a</SECTNO> <SUBJECT>Firearms transaction record in lieu of record of receipt and disposition.</SUBJECT> <P>(a) A licensed dealer acquiring firearms after August 1, 1988 and contemplating the disposition of not more than 50 firearms within a succeeding 12-month period to licensees or nonlicensees may maintain a record of the acquisition and disposition of such firearms on a firearms transaction record, Form 4473(LV), Part I or II, in lieu of the records prescribed by § 478.125. Such 12-month period shall commence from the date the licensed dealer first records the purchase or other acuisition of a firearm on Form 4473(LV) pursuant to this section. A licensed dealer who maintains records pursuant to this section, but whose firearms dispositions exceed 50 firearms within such 12-month period, shall make and maintain the acquisition and disposition records required by § 478.125 with respect to each firearm exceeding 50.</P> <P>(b) Each licensed dealer maintaining firearms acquisition and disposition records pursuant to this section shall record the purchase or other acquisition of a firearm on Form 4473(LV), Part I or II, in accordance with the instructions on the form not later than the close of the next business day following the date of such purchase or acquisition. However, when disposition is made of a firearm before the close of the next business day after the receipt of that firearm, the licensed dealer making such disposition shall enter all required acquisition information regarding the firearm on the Form 4473(LV) at the time such transfer or disposition is made. The record on Form 4473(LV) shall show the date of receipt, the name and address or the name and license number of the person from whom received, the name of the manufacturer and importer (if any), the model, serial number, type, and caliber or gauge of the firearm.</P> <P>(c) Each licensed dealer maintaining firearms acquisition and disposition records pursuant to this section shall retain Form 4473(LV), Part I or II, reflecting firearms possessed by such business in chronological (by date of receipt) or numerical (by transaction serial number) order. Forms 4473(LV) reflecting the licensee's sale or disposition of firearms shall be retained in alphabetical (by name of purchaser), chronological (by date of disposition) or numerical (by transaction serial number) order.<PRTPAGE P="110"/> </P> <P>(d) A licensed dealer maintaining records pursuant to this section shall record the sale or other disposition of a firearm to another licensee by entering on the Form 4473(LV), Part I, associated with such firearm, the name and license number of the person to whom transferred and by signing and dating the form.</P> <P>(e) A licensed dealer shall obtain the Form 4473(LV), Part I, associated with the firearm in lieu of a Form 4473 and comply with the requirements specified in § 478.124(c) prior to making an over-the-counter transfer of a firearm to a nonlicensee:</P> <P>(1) Who is a resident of the State in which the licensee's business premises is located,</P> <P>(2) Who is not a resident of the State in which the licensee's business premises is located and the firearm is a shotgun or rifle and the transfer is under the provisions of § 478.96(c), or</P> <P>(3) Who is not a resident of the State in which the licensee's business premises is located and who is acquiring the firearm by loan or rental for temporary use for lawful sporting purposes.</P> <P>(f) A licensed dealer shall obtain the Form 4473(LV), Part II, associated with the firearm in lieu of a Form 4473 and comply with the requirements specified in § 478.124(f) prior to making a disposition of a firearm to a nonlicensee who is purchasing or otherwise acquiring a firearm by other than an over-the-counter transaction and who is a resident of the State in which the licensee's business premises is located. If the licensee's record of the acquisition of the firearm is, at the time of the disposition, being maintained on a Form 4473(LV), Part I, for over-the-counter transactions, the licensee shall transfer the information relative to the receipt of the firearm, as required by paragraph (b) of this section, to Form 4473(LV), Part II. The corresponding form 4473(LV), Part I, may then be destroyed.</P> <CITA>[T.D. ATF-273, 53 FR 24687, June 30, 1988, as amended by T.D. ATF-415, 63 FR 58280, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.125</SECTNO> <SUBJECT>Record of receipt and disposition.</SUBJECT> <P>(a) <E T="03">Armor piercing ammunition sales by licensed collectors to nonlicensees.</E> The sale or other disposition of armor piercing ammunition by licensed collectors shall be recorded in a bound record at the time a transaction is made. The bound record shall be maintained in chronological order by date of sale or disposition of the armor piercing ammunition, and shall be retained on the licensed premises of the licensee for a period not less than two years following the date of the recorded sale or disposition of the armor piercing ammunition. The bound record entry shall show:</P> <P>(1) The date of the transaction;</P> <P>(2) The name of the manufacturer;</P> <P>(3) The caliber or gauge;</P> <P>(4) The quantity of projectiles;</P> <P>(5) The name, address, and date of birth of the nonlicensee; and</P> <P>(6) The method used to establish the identity of the armor piercing ammunition purchaser.</P> <P>The format required for the bound record is as follows:</P> <GPOTABLE CDEF="4,8,8,8,6,6,6,6,6" COLS="9" OPTS="L2(,,0),p6,6/1"> <TTITLE>Disposition Record of Armor Piercing Ammunition</TTITLE> <BOXHD> <CHED H="1">Date</CHED> <CHED H="1">Manufacturer</CHED> <CHED H="1">Caliber or gauge</CHED> <CHED H="1">Quantity of projectiles</CHED> <CHED H="1">Purchaser</CHED> <CHED H="2">Name and address</CHED> <CHED H="2">Date of birth</CHED> <CHED H="1">Enter a (x) in the “known” column if purchaser is personally known to you. Otherwise, establish the purchaser's identification</CHED> <CHED H="2">Known</CHED> <CHED H="2">Driver's license</CHED> <CHED H="2">Other type (specify)</CHED> </BOXHD> <ROW EXPSTB="08"> <ENT I="22"/> </ROW> </GPOTABLE> <FP>However, when a commercial record is made at the time a transaction is made, a licensee may delay making an entry into the bound record if the provisions of paragraph (d) of this section are complied with.</FP> <P>(b) <E T="03">Armor piercing ammunition sales by licensed collectors to licensees.</E> Sales or other dispositions of armor piercing ammunition from a licensed collector to another licensee shall be recorded <PRTPAGE P="111"/>and maintained in the manner prescribed in § 478.122(b) for importers: <E T="03">Provided,</E> That the license number of the transferee may be recorded in lieu of the transferee's address.</P> <P>(c) <E T="03">Armor piercing ammunition sales by licensed dealers to governmental entities.</E> A record of armor piercing ammunition disposed of by a licensed dealer to a governmental entity pursuant to § 478.99(e) shall be maintained by the licensed dealer on the licensed premises and shall show the name of the manufacturer, the caliber or gauge, the quantity, the name and address of the entity to which the armor piercing ammunition was transferred, and the date of the transaction. Such information shall be recorded under the format prescribed by § 478.122(b). Each licensed dealer disposing of armor piercing ammunition pursuant to § 478.99(e) shall also maintain a record showing the date of acquisition of such ammunition which shall be filed in an orderly manner separate from other commercial records maintained and be readily available for inspection. The records required by this paragraph shall be retained on the licensed premises of the licensee for a period not less than two years following the date of the recorded sale or disposition of the armor piercing ammunition.</P> <P>(d) <E T="03">Commercial records of armor piercing ammunition transactions.</E> When a commercial record is made at the time of sale or other disposition of armor piercing ammunition, and such record contains all information required by the bound record prescribed by paragraph (a) of this section, the licensed collector transferring the armor piercing ammunition may, for a period not exceeding 7 days following the date of such transfer, delay making the required entry into such bound record: <E T="03">Provided,</E> That the commercial record pertaining to the transfer is:</P> <P>(1) Maintained by the licensed collector separate from other commercial documents maintained by such licensee, and</P> <P>(2) Is readily available for inspection on the licensed premises until such time as the required entry into the bound record is made.</P> <P>(e) <E T="03">Firearms receipt and disposition by dealers.</E> Except as provided in § 478.124a with respect to alternate records for the receipt and disposition of firearms by dealers, each licensed dealer shall enter into a record each receipt and disposition of firearms. In addition, before commencing or continuing a firearms business, each licensed dealer shall inventory the firearms possessed for such business and shall record same in the record required by this paragraph. The record required by this paragraph shall be maintained in bound form under the format prescribed below. The purchase or other acquisition of a firearm shall, except as provided in paragraph (g) of this section, be recorded not later than the close of the next business day following the date of such purchase or acquisition. The record shall show the date of receipt, the name and address or the name and license number of the person from whom received, the name of the manufacturer and importer (if any), the model, serial number, type, and the caliber or gauge of the firearm. The sale or other disposition of a firearm shall be recorded by the licensed dealer not later than 7 days following the date of such transaction. When such disposition is made to a nonlicensee, the firearms transaction record, Form 4473, obtained by the licensed dealer shall be retained, until the transaction is recorded, separate from the licensee's Form 4473 file and be readily available for inspection. When such disposition is made to a licensee, the commercial record of the transaction shall be retained, until the transaction is recorded, separate from other commercial documents maintained by the licensed dealer, and be readily available for inspection. The record shall show the date of the sale or other disposition of each firearm, the name and address of the person to whom the firearm is transferred, or the name and license number of the person to whom transferred if such person is a licensee, or the firearms transaction record, Form 4473, serial number if the licensed dealer transferring the firearm serially numbers the Forms 4473 and files them numerically. The format required for the record of receipt and disposition of firearms is as follows:<PRTPAGE P="112"/> </P> <GPOTABLE CDEF="s20,8,8,8,8,6,9,6,6,15" COLS="10" OPTS="L2,p6,6/1"> <TTITLE>Firearms Acquisition and Disposition Record</TTITLE> <BOXHD> <CHED H="1">Description of firearm</CHED> <CHED H="2">Manufacturer and/or Importer</CHED> <CHED H="2">Model</CHED> <CHED H="2">Serial No.</CHED> <CHED H="2">Type</CHED> <CHED H="2">Caliber or gauge</CHED> <CHED H="1">Receipt</CHED> <CHED H="2">Date</CHED> <CHED H="2">Name and address or name and license No.</CHED> <CHED H="1">Disposition</CHED> <CHED H="2">Date</CHED> <CHED H="2">Name</CHED> <CHED H="2">Address or license No. if licensee, or Form 4473 Serial No. if Forms 4473 filed numerically</CHED> </BOXHD> <ROW EXPSTB="09"> <ENT I="22"/> </ROW> </GPOTABLE> <P>(f) <E T="03">Firearms receipt and disposition by licensed collectors.</E> Each licensed collector shall enter into a record each receipt and disposition of firearms curios or relics. The record required by this paragraph shall be maintained in bound form under the format prescribed below. The purchase or other acquisition of a curio or relic shall, except as provided in paragraph (g) of this section, be recorded not later than the close of the next business day following the date of such purchase or other acquisition. The record shall show the date of receipt, the name and address or the name and license number of the person from whom received, the name of the manufacturer and importer (if any), the model, serial number, type, and the caliber or gauge of the firearm curio or relic. The sale or other disposition of a curio or relic shall be recorded by the licensed collector not later than 7 days following the date of such transaction. When such disposition is made to a licensee, the commercial record of the transaction shall be retained, until the transaction is recorded, separate from other commercial documents maintained by the licensee, and be readily available for inspection. The record shall show the date of the sale or other disposition of each firearm curio or relic, the name and address of the person to whom the firearm curio or relic is transferred, or the name and license number of the person to whom transferred if such person is a licensee, and the date of birth of the transferee if other than a licensee. In addition, the licensee shall cause the transferee, if other than a licensee, to be identified in any manner customarily used in commercial transactions (e.g., a driver's license), and shall note on the record the method used. In addition, the licensee shall—</P> <P>(1) Cause the transferee, if other than a licensee, to be identified in any manner customarily used in commercial transactions (e.g., a driver's license), and note on the record the method used, and</P> <P>(2) In the case of a transferee who is an alien legally in the United States and who is other than a licensee—</P> <P>(i) Verify the identity of the transferee by examining an identification document (as defined in § 478.11), and</P> <P>(ii) Cause the transferee to present documentation establishing that the transferee is a resident of the State (as defined in § 478.11) in which the licensee's business premises is located if the firearm curio or relic is other than a shotgun or rifle, and note on the record the documentation used or is a resident of any State and has resided in such State continuously for at least 90 days prior to the transfer of the firearm if the firearm curio or relic is a shotgun or rifle and shall note on the record the documentation used. Examples of acceptable documentation include utility bills or a lease agreement which show that the transferee has resided in the State continuously for at least 90 days prior to the transfer of the firearm curio or relic.</P> <P>(3) The format required for the record of receipt and disposition of firearms by collectors is as follows:<PRTPAGE P="113"/> </P> <GPOTABLE CDEF="xl20,4,5,3,6,3,7,3,8,8,10,10" COLS="12" OPTS="L2,i1"> <TTITLE>Firearms Collectors Acquisition and Disposition Record</TTITLE> <BOXHD> <CHED H="1">Description of firearm</CHED> <CHED H="2">Manufacturer and/or importer</CHED> <CHED H="2">Model</CHED> <CHED H="2">Serial No.</CHED> <CHED H="2">Type</CHED> <CHED H="2">Caliber or gauge</CHED> <CHED H="1">Receipt</CHED> <CHED H="2">Date</CHED> <CHED H="2">Name and address or name and license No.</CHED> <CHED H="1">Disposition</CHED> <CHED H="2">Date</CHED> <CHED H="2">Name and address or name and license No.</CHED> <CHED H="2">Date of birth if nonlicensee</CHED> <CHED H="2">Driver's license No. or other identification if nonlicensee</CHED> <CHED H="2">For transfers to aliens, documentation used to establish residency</CHED> </BOXHD> <ROW> <ENT I="22"/> </ROW> <ROW> <ENT I="22"/> </ROW> <ROW> <ENT I="22"/> </ROW> <ROW> <ENT I="22"/> </ROW> <ROW> <ENT I="22"/> </ROW> <ROW> <ENT I="22"/> </ROW> </GPOTABLE> <P>(g) <E T="03">Commercial records of firearms received.</E> When a commercial record is held by a licensed dealer or licensed collector showing the acquisition of a firearm or firearm curio or relic, and such record contains all acquisition information required by the bound record prescribed by paragraphs (e) and (f) of this section, the licensed dealer or licensed collector acquiring such firearm or curio or relic, may, for a period not exceeding 7 days following the date of such acquisition, delay making the required entry into such bound record: <E T="03">Provided,</E> That the commercial record is, until such time as the required entry into the bound record is made, (1) maintained by the licensed dealer or licensed collector separate from other commercial documents maintained by such licensee, and (2) readily available for inspection on the licensed premises: <E T="03">Provided further,</E> That when disposition is made of a firearm or firearm curio or relic not entered in the bound record under the provisions of this paragraph, the licensed dealer or licensed collector making such disposition shall enter all required acquisition information regarding the firearm or firearm curio or relic in the bound record at the time such transfer or disposition is made.</P> <P>(h) <E T="03">Alternate records.</E> Notwithstanding the provisions of paragraphs (a), (e), and (f) of this section, the Director of Industry Operations may authorize alternate records to be maintained by a licensed dealer or licensed collector to record the acquisition and disposition of firearms or curios or relics and the disposition of armor piercing ammunition when it is shown by the licensed dealer or the licensed collector that such alternate records will accurately and readily disclose the required information. A licensed dealer or licensed collector who proposes to use alternate records shall submit a letter application, in duplicate, to the Director of Industry Operations and shall describe the proposed alternate records and the need therefor. Such alternate records shall not be employed by the licensed dealer or licensed collector until approval in such regard is received from the Director of Industry Operations.</P> <P>(i) <E T="03">Requirements for importers and manufacturers.</E> Each licensed importer and licensed manufacturer selling or otherwise disposing of firearms or armor piercing ammunition to nonlicensees shall maintain such records of such transactions as are required of licensed dealers by this section.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10503, Mar. 31, 1988, as amended by T.D. ATF-273, 53 FR 24687, June 30, 1988; T.D. ATF-313, 56 FR 32508, July 17, 1991; T.D. ATF-389, 62 FR 19445, Apr. 21, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.125a</SECTNO> <SUBJECT>Personal firearms collection.</SUBJECT> <P>(a) Notwithstanding any other provision of this subpart, a licensed manufacturer, licensed importer, or licensed dealer is not required to comply with the provisions of § 478.102 or record on a firearms transaction record, Form 4473, the sale or other disposition of a firearm maintained as part of the licensee's personal firearms collection: <E T="03">Provided,</E> That</P> <P>(1) The licensee has maintained the firearm as part of such collection for 1 year from the date the firearm was <PRTPAGE P="114"/>transferred from the business inventory into the personal collection or otherwise acquired as a personal firearm,</P> <P>(2) The licensee recorded in the bound record prescribed by § 478.125(e) the receipt of the firearm into the business inventory or other acquisition,</P> <P>(3) The licensee recorded the firearm as a disposition in the bound record prescribed by § 478.125(e) when the firearm was transferred from the business inventory into the personal firearms collection or otherwise acquired as a personal firearm, and</P> <P>(4) The licensee enters the sale or other disposition of the firearm from the personal firearms collection into a bound record, under the format prescribed below, identifying the firearm transferred by recording the name of the manufacturer and importer (if any), the model, serial number, type, and the caliber or gauge, and showing the date of the sale or other disposition, the name and address of the transferee, or the name and business address of the transferee if such person is a licensee, and the date of birth of the transferee if other than a licensee. In addition, the licensee shall cause the transferee, if other than a licensee, to be identified in any manner customarily used in commercial transactions (e.g., a drivers license). The format required for the disposition record of personal firearms is as follows:</P> <GPOTABLE CDEF="13,6,12,5,11,5,11,15" COLS="8" OPTS="L2(,,0),p6,6/1"> <TTITLE>Disposition Record of Personal Firearms</TTITLE> <BOXHD> <CHED H="1">Description of firearm</CHED> <CHED H="2">Manufacturer and/or importer</CHED> <CHED H="2">Model</CHED> <CHED H="2">Serial No.</CHED> <CHED H="2">Type</CHED> <CHED H="2">Caliber or gauge</CHED> <CHED H="1">Disposition</CHED> <CHED H="2">Date</CHED> <CHED H="2">Name and address (business address if licensee)</CHED> <CHED H="2">Date of birth if nonlicensee</CHED> </BOXHD> <ROW EXPSTB="07"> <ENT I="22"/> </ROW> </GPOTABLE> <P>(b) Any licensed manufacturer, licensed importer, or licensed dealer selling or otherwise disposing of a firearm from the licensee's personal firearms collection under this section shall be subject to the restrictions imposed by the Act and this part on the dispositions of firearms by persons other than licensed manufacturers, licensed importers, and licensed dealers.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[T.D. ATF-270, 53 FR 10504, Mar. 31, 1988, as amended by T.D. ATF-313, 56 FR 32509, July 17, 1991; T.D. ATF-415, 63 FR 58280, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.126</SECTNO> <SUBJECT>Furnishing transaction information.</SUBJECT> <P>(a) Each licensee shall, when required by letter issued by the Director of Industry Operations, and until notified to the contrary in writing by such officer, submit on Form 4483, Report of Firearms Transactions, for the periods and at the times specified in the letter issued by the Director of Industry Operations, all record information required by this subpart, or such lesser record information as the Director of Industry Operations in his letter may specify.</P> <P>(b) The Director of Industry Operations may authorize the information to be submitted in a manner other than that prescribed in paragraph (a) of this section when it is shown by a licensee that an alternate method of reporting is reasonably necessary and will not unduly hinder the effective administration of this part. A licensee who proposes to use an alternate method of reporting shall submit a letter application, in duplicate, to the Director of Industry Operations and shall describe the proposed alternate method of reporting and the need therefor. An alternate method of reporting shall not be employed by the licensee until approval in such regard is received from the Director of Industry Operations.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14942, Apr. 16, 1984]</CITA> </SECTION> <SECTION> <PRTPAGE P="115"/> <SECTNO>§ 478.126a</SECTNO> <SUBJECT>Reporting multiple sales or other disposition of pistols and revolvers.</SUBJECT> <P>Each licensee shall prepare a report of multiple sales or other disposition whenever the licensee sells or otherwise disposes of, at one time or during any five consecutive business days, two or more pistols, or revolvers, or any combination of pistols and revolvers totaling two or more, to an unlicensed person: <E T="03">Provided,</E> That a report need not be made where pistols or revolvers, or any combination thereof, are returned to the same person from whom they were received. The report shall be prepared on Form 3310.4, Report of Multiple Sale or Other Disposition of Pistols and Revolvers. Not later than the close of business on the day that the multiple sale or other disposition occurs, the licensee shall forward two copies of Form 3310.4 to the ATF office specified thereon and one copy to the State police or to the local law enforcement agency in which the sale or other disposition took place. Where the State or local law enforcement officials have notified the licensee that a particular official has been designated to receive Forms 3310.4, the licensee shall forward such forms to that designated official. The licensee shall retain one copy of Form 3310.4 and attach it to the firearms transaction record, Form 4473, executed upon delivery of the pistols or revolvers. </P> <EXAMPLE> <HD SOURCE="HED">Example. 1.</HD> <P>A licensee sells a pistol and revolver in a single transaction to an unlicensed person. This is a multiple sale and must be reported not later than the close of business on the date of the transaction.</P> </EXAMPLE> <EXAMPLE> <HD SOURCE="HED">Example. 2.</HD> <P>A licensee sells a pistol on Monday and sells a revolver on the following Friday to the same unlicensed person. This is a multiple sale and must be reported not later than the close of business on Friday. If the licensee sells the same unlicensed person another pistol or revolver on the following Monday, this would constitute an additional multiple sale and must also be reported.</P> </EXAMPLE> <EXAMPLE> <HD SOURCE="HED">Example 3.</HD> <P>A licensee maintaining business hours on Monday through Saturday sells a revolver to an unlicensed person on Monday and sells another revolver to the same person on the following Saturday. This does not constitute a multiple sale and need not be reported since the sales did not occur during five consecutive business days.</P> </EXAMPLE> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0006)</APPRO> <CITA>[T.D. ATF-16, 40 FR 19202, May 2, 1975, as amended by T.D. ATF-172, 49 FR 14942, Apr. 16, 1984; T.D. ATF-270, 53 FR 10505, Mar. 31, 1988; T.D. ATF-354, 59 FR 7113, Feb. 14, 1994; T.D. ATF-361, 60 FR 10787, Feb. 27, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.127</SECTNO> <SUBJECT>Discontinuance of business.</SUBJECT> <P>Where a licensed business is discontinued and succeeded by a new licensee, the records prescribed by this subpart shall appropriately reflect such facts and shall be delivered to the successor. Where discontinuance of the business is absolute, the records shall be delivered within 30 days following the business discontinuance to the ATF Out-of-Business Records Center, Spring Mills Office Park, 2029 Stonewall Jackson Drive, Falling Waters, West Virginia 25419, or to any ATF office in the division in which the business was located: <E T="03">Provided, however</E>, Where State law or local ordinance requires the delivery of records to other responsible authority, the Chief, National Licensing Center may arrange for the delivery of the records required by this subpart to such authority: <E T="03">Provided further</E>, That where a licensed business is discontinued and succeeded by a new licensee, the records may be delivered within 30 days following the business discontinuance to the ATF Out-of-Business Records Center or to any ATF office in the division in which the business was located.</P> <CITA>[T.D. ATF-290, 54 FR 53055, Dec. 27, 1989, as amended by T.D. ATF-363, 60 FR 17455, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.128</SECTNO> <SUBJECT>False statement or representation.</SUBJECT> <P>(a) Any person who knowingly makes any false statement or representation in applying for any license or exemption or relief from disability, under the provisions of the Act, shall be fined not more than $5,000 or imprisoned not more than 5 years, or both.</P> <P>(b) Any person other than a licensed manufacturer, licensed importer, licensed dealer, or licensed collector who knowingly makes any false statement or representation with respect to any information required by the provisions <PRTPAGE P="116"/>of the Act or this part to be kept in the records of a person licensed under the Act or this part shall be fined not more than $5,000 or imprisoned not more than 5 years, or both.</P> <P>(c) Any licensed manufacturer, licensed importer, licensed dealer, or licensed collector who knowingly makes any false statement or representation with respect to any information required by the provisions of the Act or this part to be kept in the records of a person licensed under the Act or this part shall be fined not more than $1,000 or imprisoned not more than 1 year, or both.</P> <CITA>[T.D. ATF-270, 53 FR 10505, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.129</SECTNO> <SUBJECT>Record retention.</SUBJECT> <P>(a) <E T="03">Records prior to Act.</E> Licensed importers and licensed manufacturers may dispose of records of sale or other disposition of firearms prior to December 16, 1968. Licensed dealers and licensed collectors may dispose of all records of firearms transactions that occurred prior to December 16, 1968.</P> <P>(b) <E T="03">Firearms transaction record.</E> Licensees shall retain each Form 4473 and Form 4473(LV) for a period of not less than 20 years after the date of sale or disposition. Where a licensee has initiated a NICS check for a proposed firearms transaction, but the sale, delivery, or transfer of the firearm is not made, the licensee shall record any transaction number on the Form 4473, and retain the Form 4473 for a period of not less than 5 years after the date of the NICS inquiry. Forms 4473 shall be retained in the licensee's records as provided in § 478.124(b): <E T="03">Provided,</E> That Forms 4473 with respect to which a sale, delivery or transfer did not take place shall be separately retained in alphabetical (by name of transferee) or chronological (by date of transferee's certification) order.</P> <P>(c) <E T="03">Statement of intent to obtain a handgun, reports of multiple sales or other disposition of pistols and revolvers, and reports of theft or loss of firearms.</E> Licensees shall retain each Form 5300.35 (Statement of Intent to Obtain a Handgun(s)) for a period of not less than 5 years after notice of the intent to obtain the handgun was forwarded to the chief law enforcement officer, as defined in § 478.150(c). Licensees shall retain each copy of Form 3310.4 (Report of Multiple Sale or Other Disposition of Pistols and Revolvers) for a period of not less than 5 years after the date of sale or other disposition. Licensees shall retain each copy of Form 3310.11 (Federal Firearms Licensee Theft/Loss Report) for a period of not less than 5 years after the date the theft or loss was reported to ATF.</P> <P>(d) <E T="03">Records of importation and manufacture.</E> Licensees will maintain permanent records of the importation, manufacture, or other acquisition of firearms, including ATF Forms 6 and 6A as required by subpart G of this part. Licensed importers' records and licensed manufacturers' records of the sale or other disposition of firearms after December 15, 1968, shall be retained through December 15, 1988, after which records of transactions over 20 years of age may be discarded.</P> <P>(e) <E T="03">Records of dealers and collectors under the Act.</E> The records prepared by licensed dealers and licensed collectors under the Act of the sale or other disposition of firearms and the corresponding record of receipt of such firearms shall be retained through December 15, 1988, after which records of transactions over 20 years of age may be discarded.</P> <P>(f) <E T="03">Retention of records of transactions in semiautomatic assault weapons.</E> The documentation required by §§ 478.40(c) and 478.132 shall be retained in the licensee's permanent records for a period of not less than 5 years after the date of sale or other disposition.</P> <APPRO>(Paragraph (b) approved by the Office of Management and Budget under control number 1512-0544; Paragraph (c) approved by the Office of Management and Budget under control numbers 1512-0520, 1512-0006, and 1512-0524; Paragraph (f) approved by the Office of Management and Budget under control number 1512-0526; all other recordkeeping approved by the Office of Management and Budget under control number 1512-0129)</APPRO> <CITA>[T.D. ATF-208, 50 FR 26704, June 28, 1985 and correctly designated at 50 FR 35081, Aug. 29, 1985, as amended by T.D. ATF-273, 53 FR 24687, June 30, 1988; T.D. ATF-361, 60 FR 10787, Feb. 27, 1995; T.D. ATF-363, 60 FR 17455, Apr. 6, 1995; T.D. ATF-415, 63 FR 58280, Oct. 29, 1998; T.D. ATF-426, 65 FR 38201, June 20, 2000]</CITA> </SECTION> <SECTION> <PRTPAGE P="117"/> <SECTNO>§ 478.131</SECTNO> <SUBJECT>Firearms transactions not subject to a NICS check.</SUBJECT> <P>(a)(1) A licensed importer, licensed manufacturer, or licensed dealer whose sale, delivery, or transfer of a firearm is made pursuant to the alternative provisions of § 478.102(d) and is not subject to the NICS check prescribed by § 478.102(a) shall maintain the records required by paragraph (a) of this section.</P> <P>(2) If the transfer is pursuant to a permit or license in accordance with § 478.102(d)(1), the licensee shall either retain a copy of the purchaser's permit or license and attach it to the firearms transaction record, Form 4473, or record on the firearms transaction record, Form 4473, any identifying number, the date of issuance, and the expiration date (if provided) from the permit or license.</P> <P>(3) If the transfer is pursuant to a certification by ATF in accordance with §§ 478.102(d)(3) and 478.150, the licensee shall maintain the certification as part of the records required to be kept under this subpart and for the period prescribed for the retention of Form 5300.35 in § 478.129(c).</P> <P>(b) The requirements of this section shall be in addition to any other recordkeeping requirements contained in this part.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0544)</APPRO> <CITA>[T.D. ATF-415, 63 FR 58280, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.132</SECTNO> <SUBJECT>Dispositions of semiautomatic assault weapons and large capacity ammunition feeding devices to law enforcement officers for official use and to employees or contractors of nuclear facilities.</SUBJECT> <P>Licensed manufacturers, licensed importers, and licensed dealers in semiautomatic assault weapons, as well as persons who manufacture, import, or deal in large capacity ammunition feeding devices, may transfer such weapons and devices manufactured after September 13, 1994, to law enforcement officers and to employees or contractors of nuclear facilities with the following documentation:</P> <P>(a) <E T="03">Law enforcement officers.</E> (1) A written statement from the purchasing officer, under penalty of perjury, stating that the weapon or device is being purchased for use in performing official duties and that the weapon or device is not being acquired for personal use or for purposes of transfer or resale; and</P> <P>(2) A written statement from a supervisor of the purchasing officer, on agency letterhead, under penalty of perjury, stating that the purchasing officer is acquiring the weapon or device for use in official duties, that the firearm is suitable for use in performing official duties, and that the weapon or device is not being acquired for personal use or for purposes of transfer or resale.</P> <P>(b) <E T="03">Employees or contractors of nuclear facilities</E>. (1) Evidence that the employee is employed by a nuclear facility licensed pursuant to 42 U.S.C. 2133 or evidence that the contractor has a valid contract with such a facility.</P> <P>(2) A written statement from the purchasing employee or contractor under penalty of perjury, stating that the weapon or device is being purchased for one of the purposes authorized in § § 478.40(b)(7) and 478.40(b)(3), i.e., on-site physical protection, on-site or off-site training, or off-site transportation of nuclear materials.</P> <P>(3) A written statement from a supervisor of the purchasing employee or contractor, on agency or company letterhead, under penalty of perjury, stating that the purchasing employee or contractor is acquiring the weapon or device for use in official duties, and that the weapon or device is not being acquired for personal use or for purposes of transfer or resale.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0526)</APPRO> <CITA>[T.D. ATF-396, 63 FR 12646, Mar. 16, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.133</SECTNO> <SUBJECT>Records of transactions in semiautomatic assault weapons.</SUBJECT> <P>The evidence specified in § 478.40(c), relating to transactions in semiautomatic assault weapons, shall be retained in the permanent records of the manufacturer or dealer and in the records of the licensee to whom the weapons are transferred.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0526)</APPRO> <CITA>[T.D. ATF-363, 60 FR 17455, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <PRTPAGE P="118"/> <SECTNO>§ 478.134</SECTNO> <SUBJECT>Sale of firearms to law enforcement officers.</SUBJECT> <P>(a) Law enforcement officers purchasing firearms for official use who provide the licensee with a certification on agency letterhead, signed by a person in authority within the agency (other than the officer purchasing the firearm), stating that the officer will use the firearm in official duties and that a records check reveals that the purchasing officer has no convictions for misdemeanor crimes of domestic violence are not required to complete Form 4473 or Form 5300.35. The law enforcement officer purchasing the firearm may purchase a firearm from a licensee in another State, regardless of where the officer resides or where the agency is located.</P> <P>(b)(1) The following individuals are considered to have sufficient authority to certify that law enforcement officers purchasing firearms will use the firearms in the performance of official duties:</P> <P>(i) In a city or county police department, the director of public safety or the chief or commissioner of police.</P> <P>(ii) In a sheriff's office, the sheriff.</P> <P>(iii) In a State police or highway patrol department, the superintendent or the supervisor in charge of the office to which the State officer or employee is assigned.</P> <P>(iv) In Federal law enforcement offices, the supervisor in charge of the office to which the Federal officer or employee is assigned.</P> <P>(2) An individual signing on behalf of the person in authority is acceptable, provided there is a proper delegation of authority.</P> <P>(c) Licensees are not required to prepare a Form 4473 or Form 5300.35 covering sales of firearm made in accordance with paragraph (a) of this section to law enforcement officers for official use. However, disposition to the officer must be entered into the licensee's permanent records, and the certification letter must be retained in the licensee's files.</P> <CITA>[T.D. ATF-401, 63 FR 35523, June 30, 1998]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Exemptions, Seizures, and Forfeitures</HD> <SECTION> <SECTNO>§ 478.141</SECTNO> <SUBJECT>General.</SUBJECT> <P>With the exception of §§ 478.32(a)(9) and (d)(9) and 478.99(c)(9), the provisions of this part shall not apply with respect to:</P> <P>(a) The transportation, shipment, receipt, possession, or importation of any firearm or ammunition imported for, sold or shipped to, or issued for the use of, the United States or any department or agency thereof or any State or any department, agency, or political subdivision thereof.</P> <P>(b) The shipment or receipt of firearms or ammunition when sold or issued by the Secretary of the Army pursuant to section 4308 of Title 10, U.S.C., and the transportation of any such firearm or ammunition carried out to enable a person, who lawfully received such firearm or ammunition from the Secretary of the Army, to engage in military training or in competitions.</P> <P>(c) The shipment, unless otherwise prohibited by the Act or any other Federal law, by a licensed importer, licensed manufacturer, or licensed dealer to a member of the U.S. Armed Forces on active duty outside the United States or to clubs, recognized by the Department of Defense, whose entire membership is composed of such members of the U.S. Armed Forces, and such members or clubs may receive a firearm or ammunition determined by the Director to be generally recognized as particularly suitable for sporting purposes and intended for the personal use of such member or club. Before making a shipment of firearms or ammunition under the provisions of this paragraph, a licensed importer, licensed manufacturer, or licensed dealer may submit a written request, in duplicate, to the Director for a determination by the Director whether such shipment would constitute a violation of the Act or any other Federal law, or whether the firearm or ammunition is considered by the Director to be generally recognized as particularly suitable for sporting purposes.<PRTPAGE P="119"/> </P> <P>(d) The transportation, shipment, receipt, possession, or importation of any antique firearm.</P> <CITA>[33 FR 18555, Dec. 14, 1968. Redesignated at 40 FR 10835, Apr. 15, 1975, and amended by T.D. ATF-241, 51 FR 39628, Oct. 29, 1986; T.D. ATF-270, 53 FR 10505, Mar. 31, 1988; T.D. ATF-313, 56 FR 32509, July 17, 1991; T.D. ATF-401, 63 FR 35523, June 30, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.142</SECTNO> <SUBJECT>Effect of pardons and expunctions of convictions.</SUBJECT> <P>(a) A pardon granted by the President of the United States regarding a Federal conviction for a crime punishable by imprisonment for a term exceeding 1 year shall remove any disability which otherwise would be imposed by the provisions of this part with respect to that conviction.</P> <P>(b) A pardon granted by the Governor of a State or other State pardoning authority or by the pardoning authority of a foreign jurisdiction with respect to a conviction, or any expunction, reversal, setting aside of a conviction, or other proceeding rendering a conviction nugatory, or a restoration of civil rights shall remove any disability which otherwise would be imposed by the provisions of this part with respect to the conviction, unless:</P> <P>(1) The pardon, expunction, setting aside, or other proceeding rendering a conviction nugatory, or restoration of civil rights expressly provides that the person may not ship, transport, possess or receive firearms; or</P> <P>(2) The pardon, expunction, setting aside, or other proceeding rendering a conviction nugatory, or restoration of civil rights did not fully restore the rights of the person to possess or receive firearms under the law of the jurisdiction where the conviction occurred.</P> <CITA>[T.D. ATF-270, 53 FR 10505, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.143</SECTNO> <SUBJECT>Relief from disabilities incurred by indictment.</SUBJECT> <P>A licensed importer, licensed manufacturer, licensed dealer, or licensed collector who is indicted for a crime punishable by imprisonment for a term exceeding 1 year may, notwithstanding any other provision of the Act, continue operations pursuant to his existing license during the term of such indictment and until any conviction pursuant to the indictment becomes final: <E T="03">Provided,</E> That if the term of the license expires during the period between the date of the indictment and the date the conviction thereunder becomes final, such importer, manufacturer, dealer, or collector must file a timely application for the renewal of his license in order to continue operations. Such application shall show that the applicant is under indictment for a crime punishable by imprisonment for a term exceeding 1 year.</P> </SECTION> <SECTION> <SECTNO>§ 478.144</SECTNO> <SUBJECT>Relief from disabilities under the Act.</SUBJECT> <P>(a) Any person may make application for relief from the disabilities under section 922 (g) and (n) of the Act (see § 478.32).</P> <P>(b) An application for such relief shall be filed, in triplicate, with the Director. It shall include the information required by this section and such other supporting data as the Director and the applicant deem appropriate.</P> <P>(c) Any record or document of a court or other government entity or official required by this paragraph to be furnished by an applicant in support of an application for relief shall be certified by the court or other government entity or official as a true copy. An application shall include:</P> <P>(1) In the case of an applicant who is an individual, a written statement from each of 3 references, who are not related to the applicant by blood or marriage and have known the applicant for at least 3 years, recommending the granting of relief;</P> <P>(2) Written consent to examine and obtain copies of records and to receive statements and information regarding the applicant's background, including records, statements and other information concerning employment, medical history, military service, and criminal record;</P> <P>(3) In the case of an applicant under indictment, a copy of the indictment or information;</P> <P>(4) In the case of an applicant having been convicted of a crime punishable by imprisonment for a term exceeding 1 year, a copy of the indictment or information on which the applicant was convicted, the judgment of conviction or record of any plea of nolo <PRTPAGE P="120"/>contendere or plea of guilty or finding of guilt by the court, and any pardon, expunction, setting aside or other record purporting to show that the conviction was rendered nugatory or that civil rights were restored;</P> <P>(5) In the case of an applicant who has been adjudicated a mental defective or committed to a mental institution, a copy of the order of a court, board, commission, or other lawful authority that made the adjudication or ordered the commitment, any petition that sought to have the applicant so adjudicated or committed, any medical records reflecting the reasons for commitment and diagnoses of the applicant, and any court order or finding of a court, board, commission, or other lawful authority showing the applicant's discharge from commitment, restoration of mental competency and the restoration of rights;</P> <P>(6) In the case of an applicant who has been discharged from the Armed Forces under dishonorable conditions, a copy of the applicant's summary of service record (Department of Defense Form 214), charge sheet (Department of Defense Form 458), and final court martial order;</P> <P>(7) In the case of an applicant who, having been a citizen of the United States, has renounced his or her citizenship, a copy of the formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state or before an officer designated by the Attorney General when the United States was in a state of war (see 8 U.S.C. 1481(a) (5) and (6)); and</P> <P>(8) In the case of an applicant who has been convicted of a misdemeanor crime of domestic violence, a copy of the indictment or information on which the applicant was convicted, the judgment of conviction or record of any plea of nolo contendere or plea of guilty or finding of guilt by the court, and any pardon, expunction, setting aside or other record purporting to show that the conviction was rendered nugatory or that civil rights were restored.</P> <P>(d) The Director may grant relief to an applicant if it is established to the satisfaction of the Director that the circumstances regarding the disability, and the applicant's record and reputation, are such that the applicant will not be likely to act in a manner dangerous to public safety, and that the granting of the relief would not be contrary to the public interest. The Director will not ordinarily grant relief if the applicant has not been discharged from parole or probation for a period of at least 2 years. Relief will not be granted to an applicant who is prohibited from possessing all types of firearms by the law of the State where such applicant resides.</P> <P>(e) In addition to meeting the requirements of paragraph (d) of this section, an applicant who has been adjudicated a mental defective or committed to a mental institution will not be granted relief unless the applicant was subsequently determined by a court, board, commission, or other lawful authority to have been restored to mental competency, to be no longer suffering from a mental disorder, and to have had all rights restored.</P> <P>(f) Upon receipt of an incomplete or improperly executed application for relief, the applicant shall be notified of the deficiency in the application. If the application is not corrected and returned within 30 days following the date of notification, the application shall be considered as having been abandoned.</P> <P>(g) Whenever the Director grants relief to any person pursuant to this section, a notice of such action shall be promptly published in the <E T="04">Federal Register</E>, together with the reasons therefor.</P> <P>(h) A person who has been granted relief under this section shall be relieved of any disabilities imposed by the Act with respect to the acquisition, receipt, transfer, shipment, transportation, or possession of firearms or ammunition and incurred by reason of such disability.</P> <P>(i)(1) A licensee who incurs disabilities under the Act (see § 478.32(a)) during the term of a current license or while the licensee has pending a license renewal application, and who files an application for removal of such disabilities, shall not be barred from licensed operations for 30 days following the date on which the applicant was first subject to such disabilities (or 30 days <PRTPAGE P="121"/>after the date upon which the conviction for a crime punishable by imprisonment for a term exceeding 1 year becomes final), and if the licensee files the application for relief as provided by this section within such 30-day period, the licensee may further continue licensed operations during the pendency of the application. A licensee who does not file such application within such 30-day period shall not continue licensed operations beyond 30 days following the date on which the licensee was first subject to such disabilities (or 30 days from the date the conviction for a crime punishable by imprisonment for a term exceeding 1 year becomes final).</P> <P>(2) In the event the term of a license of a person expires during the 30-day period specified in paragraph (i)(1) of this section, or during the pendency of the application for relief, a timely application for renewal of the license must be filed in order to continue licensed operations. Such license application shall show that the applicant is subject to Federal firearms disabilities, shall describe the event giving rise to such disabilities, and shall state when the disabilities were incurred.</P> <P>(3) A licensee shall not continue licensed operations beyond 30 days following the date the Director issues notification that the licensee's applications for removal of disabilities has been denied.</P> <P>(4) When as provided in this paragraph a licensee may no longer continue licensed operations, any application for renewal of license filed by the licensee during the pendency of the application for removal of disabilities shall be denied by the Director of Industry Operations.</P> <CITA>[T.D. ATF-270, 53 FR 10506, Mar. 31, 1988, as amended by T.D. ATF-313, 56 FR 32509, July 17, 1991; 56 FR 43649, Sept. 3, 1991; T.D. ATF-401, 63 FR 35523, June 30, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.145</SECTNO> <SUBJECT>Research organizations.</SUBJECT> <P>The provisions of § 478.98 with respect to the sale or delivery of destructive devices, machine guns, short-barreled shotguns, and short-barreled rifles shall not apply to the sale or delivery of such devices and weapons to any research organization designated by the Director to receive same. A research organization desiring such designation shall submit a letter application, in duplicate, to the Director. Such application shall contain the name and address of the research organization, the names and addresses of the persons directing or controlling, directly or indirectly, the policies and management of such organization, the nature and purpose of the research being conducted, a description of the devices and weapons to be received, and the identity of the person or persons from whom such devices and weapons are to be received.</P> <CITA>[T.D. ATF-270, 53 FR 10507, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.146</SECTNO> <SUBJECT>Deliveries by mail to certain persons.</SUBJECT> <P>The provisions of this part shall not be construed as prohibiting a licensed importer, licensed manufacturer, or licensed dealer from depositing a firearm for conveyance in the mails to any officer, employee, agent, or watchman who, pursuant to the provisions of section 1715 of title 18, U.S.C., is eligible to receive through the mails pistols, revolvers, and other firearms capable of being concealed on the person, for use in connection with his official duties.</P> </SECTION> <SECTION> <SECTNO>§ 478.147</SECTNO> <SUBJECT>Return of firearm.</SUBJECT> <P>A person not otherwise prohibited by Federal, State or local law may ship a firearm to a licensed importer, licensed manufacturer, or licensed dealer for any lawful purpose, and, notwithstanding any other provision of this part, the licensed manufacturer, licensed importer, or licensed dealer may return in interstate or foreign commerce to that person the firearm or a replacement firearm of the same kind and type. See § 478.124(a) for requirements of a Form 4473 prior to return. A person not otherwise prohibited by Federal, State or local law may ship a firearm curio or relic to a licensed collector for any lawful purpose, and, notwithstanding any other provision of this part, the licensed collector may return in interstate or foreign commerce to that person the firearm curio or relic.</P> <CITA>[T.D. ATF-270, 53 FR 10507, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <PRTPAGE P="122"/> <SECTNO>§ 478.148</SECTNO> <SUBJECT>Armor piercing ammunition intended for sporting or industrial purposes.</SUBJECT> <P>The Director may exempt certain armor piercing ammunition from the requirements of this part. A person who desires to obtain an exemption under this section for any such ammunition which is primarily intended for sporting purposes or intended for industrial purposes, including charges used in oil and gas well perforating devices, shall submit a written request to the Director. Each request shall be executed under the penalties of perjury and contain a complete and accurate description of the ammunition, the name and address of the manufacturer or importer, the purpose of and use for which it is designed and intended, and any photographs, diagrams, or drawings as may be necessary to enable the Director to make a determination. The Director may require that a sample of the ammunition be submitted for examination and evaluation.</P> <CITA>[T.D. ATF-270, 53 FR 10507, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.149</SECTNO> <SUBJECT>Armor piercing ammunition manufactured or imported for the purpose of testing or experimentation.</SUBJECT> <P>The provisions of §§ 478.37 and 478.99(d) with respect to the manufacture or importation of armor piercing ammunition and the sale or delivery of armor piercing ammunition by manufacturers and importers shall not apply to the manufacture, importation, sale or delivery of armor piercing ammunition for the purpose of testing or experimentation as authorized by the Director. A person desiring such authorization to receive armor piercing ammunition shall submit a letter application, in duplicate, to the Director. Such application shall contain the name and addresses of the persons directing or controlling, directly or indirectly, the policies and management of the applicant, the nature or purpose of the testing or experimentation, a description of the armor piercing ammunition to be received, and the identity of the manufacturer or importer from whom such ammunition is to be received. The approved application shall be submitted to the manufacturer or importer who shall retain a copy as part of the records required by subpart H of this part.</P> <CITA>[T.D. ATF-270, 53 FR 10507, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.150</SECTNO> <SUBJECT>Alternative to NICS in certain geographical locations.</SUBJECT> <P>(a) The provisions of § 478.102(d)(3) shall be applicable when the Director has certified that compliance with the provisions of § 478.102(a)(1) is impracticable because:</P> <P>(1) The ratio of the number of law enforcement officers of the State in which the transfer is to occur to the number of square miles of land area of the State does not exceed 0.0025;</P> <P>(2) The business premises of the licensee at which the transfer is to occur are extremely remote in relation to the chief law enforcement officer; and</P> <P>(3) There is an absence of telecommunications facilities in the geographical area in which the business premises are located.</P> <P>(b) A licensee who desires to obtain a certification under this section shall submit a written request to the Director. Each request shall be executed under the penalties of perjury and contain information sufficient for the Director to make such certification. Such information shall include statistical data, official reports, or other statements of government agencies pertaining to the ratio of law enforcement officers to the number of square miles of land area of a State and statements of government agencies and private utility companies regarding the absence of telecommunications facilities in the geographical area in which the licensee's business premises are located.</P> <P>(c) For purposes of this section and § 478.129(c), the “chief law enforcement officer” means the chief of police, the sheriff, or an equivalent officer or the designee of any such individual.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0544)</APPRO> <CITA>[T.D. ATF-415, 63 FR 58280, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.151</SECTNO> <SUBJECT>Semiautomatic rifles or shotguns for testing or experimentation.</SUBJECT> <P>(a) The provisions of § 478.39 shall not apply to the assembly of semiautomatic rifles or shotguns for the purpose <PRTPAGE P="123"/>of testing or experimentation as authorized by the Director.</P> <P>(b) A person desiring authorization to assemble nonsporting semiautomatic rifles or shotguns shall submit a written request, in duplicate, to the Director. Each such request shall be executed under the penalties of perjury and shall contain a complete and accurate description of the firearm to be assembled, and such diagrams or drawings as may be necessary to enable the Director to make a determination. The Director may require the submission of the firearm parts for examination and evaluation. If the submission of the firearm parts is impractical, the person requesting the authorization shall so advise the Director and designate the place where the firearm parts will be available for examination and evaluation.</P> <CITA>[T.D. ATF-346, 58 FR 40590, July 29, 1993]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.152</SECTNO> <SUBJECT>Seizure and forfeiture.</SUBJECT> <P>(a) Any firearm or ammunition involved in or used in any knowing violation of subsections (a)(4), (a)(6), (f), (g), (h), (i), (j), or (k) of section 922 of the Act, or knowing importation or bringing into the United States or any possession thereof any firearm or ammunition in violation of section 922(l) of the Act, or knowing violation of section 924 of the Act, or willful violation of any other provision of the Act or of this part, or any violation of any other criminal law of the United States, or any firearm or ammunition intended to be used in any offense referred to in paragraph (c) of this section, where such intent is demonstrated by clear and convincing evidence, shall be subject to seizure and forfeiture, and all provisions of the Internal Revenue Code of 1986 relating to the seizure, forfeiture, and disposition of firearms, as defined in section 5845(a) of that Code, shall, so far as applicable, extend to seizures and forfeitures under the provisions of the Act: <E T="03">Provided,</E> That upon acquittal of the owner or possessor, or dismissal of the charges against such person other than upon motion of the Government prior to trial, or lapse of or court termination of the restraining order to which he is subject, the seized or relinquished firearms or ammunition shall be returned forthwith to the owner or possessor or to a person delegated by the owner or possessor unless the return of the firearms or ammunition would place the owner or possessor or the delegate of the owner or possessor in violation of law. Any action or proceeding for the forfeiture of firearms or ammunition shall be commenced within 120 days of such seizure.</P> <P>(b) Only those firearms or quantities of ammunition particularly named and individually identified as involved in or used in any violation of the provisions of the Act or this part, or any other criminal law of the United States or as intended to be used in any offense referred to in paragraph (c) of this section, where such intent is demonstrated by clear and convincing evidence, shall be subject to seizure, forfeiture and disposition.</P> <P>(c) The offenses referred to in paragraphs (a) and (b) of this section for which firearms and ammunition intended to be used in such offenses are subject to seizure and forfeiture are:</P> <P>(1) Any crime of violence, as that term is defined in section 924(c)(3) of the Act;</P> <P>(2) Any offense punishable under the Controlled Substances Act (21 U.S.C. 801 <E T="03">et seq.</E>) or the Controlled Substances Import and Export Act (21 U.S.C. 951 <E T="03">et seq.</E>);</P> <P>(3) Any offense described in section 922(a)(1), 922(a)(3), 922(a)(5), or 922(b)(3) of the Act, where the firearm or ammunition intended to be used in such offense is involved in a pattern of activities which includes a violation of any offense described in section 922(a)(1), 922(a)(3), 922(a)(5), or 922(b)(3) of the Act;</P> <P>(4) Any offense described in section 922(d) of the Act where the firearm or ammunition is intended to be used in such offense by the transferor of such firearm or ammunition;</P> <P>(5) Any offense described in section 922(i), 922(j), 922(l), 922(n), or 924(b) of the Act; and</P> <P>(6) Any offense which may be prosecuted in a court of the United States <PRTPAGE P="124"/>which involves the exportation of firearms or ammunition.</P> <CITA>[T.D. ATF-270, 53 FR 10507, Mar. 31, 1988; Redesignated by T.D. ATF-354, 59 FR 7114, Feb. 14, 1994, and further redesignated by T.D. ATF-361, 60 FR 10788, Feb. 27, 1995; T.D. ATF-363, 60 FR 17455, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 478.153</SECTNO> <SUBJECT>Semiautomatic assault weapons and large capacity ammunition feeding devices manufactured or imported for the purposes of testing or experimentation.</SUBJECT> <P>The provisions of § 478.40 with respect to the manufacture, transfer, or possession of a semiautomatic assault weapon, and § 478.40a with respect to large capacity ammunition feeding devices, shall not apply to the manufacture, transfer, or possession of such weapons or devices by a manufacturer or importer for the purposes of testing or experimentation as authorized by the Director. A person desiring such authorization shall submit a letter application, in duplicate, to the Director. Such application shall contain the name and addresses of the persons directing or controlling, directly or indirectly, the policies and management of the applicant, the nature or purpose of the testing or experimentation, a description of the weapons or devices to be manufactured or imported, and the source of the weapons or devices. The approved application shall be retained as part of the records required by subpart H of this part.</P> <CITA>[T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]</CITA> </SECTION> </SUBPART> <SUBPART> <RESERVED>Subpart J [Reserved]</RESERVED> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Exportation</HD> <SECTION> <SECTNO>§ 478.171</SECTNO> <SUBJECT>Exportation.</SUBJECT> <P>Firearms and ammunition shall be exported in accordance with the applicable provisions of section 38 of the Arms Export Control Act (22 U.S.C. 2778) and regulations thereunder. However, licensed manufacturers, licensed importers, and licensed dealers exporting firearms shall maintain records showing the manufacture or acquisition of the firearms as required by this part and records showing the name and address of the foreign consignee of the firearms and the date the firearms were exported. Licensed manufacturers and licensed importers exporting armor piercing ammunition and semiautomatic assault weapons manufactured after September 13, 1994, shall maintain records showing the name and address of the foreign consignee and the date the armor piercing ammunition or semiautomatic assault weapons were exported.</P> <CITA>[T.D. ATF-270, 53 FR 10507, Mar. 31, 1988; T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]</CITA> </SECTION> </SUBPART> </PART> <PART> <EAR>Pt. 479</EAR> <HD SOURCE="HED">PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS</HD> <CONTENTS> <SUBPART> <HD SOURCE="HED">Subpart A—Scope of Regulations</HD> <SECHD>Sec.</SECHD> <SECTNO>479.1</SECTNO> <SUBJECT>General.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTNO>479.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—Administrative and Miscellaneous Provisions</HD> <SECTNO>479.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <SECTNO>479.22</SECTNO> <SUBJECT>Right of entry and examination.</SUBJECT> <SECTNO>479.23</SECTNO> <SUBJECT>Restrictive use of required information.</SUBJECT> <SECTNO>479.24</SECTNO> <SUBJECT>Destructive device determination.</SUBJECT> <SECTNO>479.25</SECTNO> <SUBJECT>Collector's items.</SUBJECT> <SECTNO>479.26</SECTNO> <SUBJECT>Alternate methods or procedures; emergency variations from requirements.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Special (Occupational) Taxes</HD> <SECTNO>479.31</SECTNO> <SUBJECT>Liability for tax.</SUBJECT> <SECTNO>479.32</SECTNO> <SUBJECT>Special (occupational) tax rates.</SUBJECT> <SECTNO>479.32a</SECTNO> <SUBJECT>Reduced rate of tax for small importers and manufacturers.</SUBJECT> <SECTNO>479.33</SECTNO> <SUBJECT>Special exemption.</SUBJECT> <SECTNO>479.34</SECTNO> <SUBJECT>Special tax registration and return.</SUBJECT> <SECTNO>479.35</SECTNO> <SUBJECT>Employer identification number.</SUBJECT> <SECTNO>479.36</SECTNO> <SUBJECT>The special tax stamp, receipt for special (occupational) taxes.</SUBJECT> <SECTNO>479.37</SECTNO> <SUBJECT>Certificates in lieu of stamps lost or destroyed.</SUBJECT> <SECTNO>479.38</SECTNO> <SUBJECT>Engaging in business at more than one location.</SUBJECT> <SECTNO>479.39</SECTNO> <SUBJECT>Engaging in more than one business at the same location.</SUBJECT> <SECTNO>479.40</SECTNO> <SUBJECT>Partnership liability.</SUBJECT> <SECTNO>479.41</SECTNO> <SUBJECT>Single sale.</SUBJECT> <SUBJGRP> <HD SOURCE="HED">Change of Ownership</HD> <SECTNO>479.42</SECTNO> <SUBJECT>Changes through death of owner.</SUBJECT> <SECTNO>479.43</SECTNO> <SUBJECT>Changes through bankruptcy of owner.</SUBJECT> <SECTNO>479.44</SECTNO> <SUBJECT>Change in partnership or unincorporated association.<PRTPAGE P="125"/> </SUBJECT> <SECTNO>479.45</SECTNO> <SUBJECT>Changes in corporation.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Change of Business Location</HD> <SECTNO>479.46</SECTNO> <SUBJECT>Notice by taxpayer.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Change of Trade Name</HD> <SECTNO>479.47</SECTNO> <SUBJECT>Notice by taxpayer.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Penalties and Interest</HD> <SECTNO>479.48</SECTNO> <SUBJECT>Failure to pay special (occupational) tax.</SUBJECT> <SECTNO>479.49</SECTNO> <SUBJECT>Failure to register change or removal.</SUBJECT> <SECTNO>479.50</SECTNO> <SUBJECT>Delinquency.</SUBJECT> <SECTNO>479.51</SECTNO> <SUBJECT>Fraudulent return.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Application of State Laws</HD> <SECTNO>479.52</SECTNO> <SUBJECT>State regulations.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—Tax on Making Firearms</HD> <SECTNO>479.61</SECTNO> <SUBJECT>Rate of tax.</SUBJECT> <SUBJGRP> <HD SOURCE="HED">Application To Make a Firearm</HD> <SECTNO>479.62</SECTNO> <SUBJECT>Application to make.</SUBJECT> <SECTNO>479.63</SECTNO> <SUBJECT>Identification of applicant.</SUBJECT> <SECTNO>479.64</SECTNO> <SUBJECT>Procedure for approval of application.</SUBJECT> <SECTNO>479.65</SECTNO> <SUBJECT>Denial of application.</SUBJECT> <SECTNO>479.66</SECTNO> <SUBJECT>Subsequent transfer of firearms.</SUBJECT> <SECTNO>479.67</SECTNO> <SUBJECT>Cancellation of stamp.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exceptions to Tax on Making Firearms</HD> <SECTNO>479.68</SECTNO> <SUBJECT>Qualified manufacturer.</SUBJECT> <SECTNO>479.69</SECTNO> <SUBJECT>Making a firearm for the United States.</SUBJECT> <SECTNO>479.70</SECTNO> <SUBJECT>Certain government entities.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Registration</HD> <SECTNO>479.71</SECTNO> <SUBJECT>Proof of registration.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Transfer Tax</HD> <SECTNO>479.81</SECTNO> <SUBJECT>Scope of tax.</SUBJECT> <SECTNO>479.82</SECTNO> <SUBJECT>Rate of tax.</SUBJECT> <SECTNO>479.83</SECTNO> <SUBJECT>Transfer tax in addition to import duty.</SUBJECT> <SUBJGRP> <HD SOURCE="HED">Application and Order for Transfer of Firearm</HD> <SECTNO>479.84</SECTNO> <SUBJECT>Application to transfer.</SUBJECT> <SECTNO>479.85</SECTNO> <SUBJECT>Identification of transferee.</SUBJECT> <SECTNO>479.86</SECTNO> <SUBJECT>Action on application.</SUBJECT> <SECTNO>479.87</SECTNO> <SUBJECT>Cancellation of stamp.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exemptions Relating to Transfers of Firearms</HD> <SECTNO>479.88</SECTNO> <SUBJECT>Special (occupational) taxpayers.</SUBJECT> <SECTNO>479.89</SECTNO> <SUBJECT>Transfers to the United States.</SUBJECT> <SECTNO>479.90</SECTNO> <SUBJECT>Certain government entities.</SUBJECT> <SECTNO>479.91</SECTNO> <SUBJECT>Unserviceable firearms.</SUBJECT> <SECTNO>479.92</SECTNO> <SUBJECT>Transportation of firearms to effect transfer.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Other Provisions</HD> <SECTNO>479.93</SECTNO> <SUBJECT>Transfers of firearms to certain persons.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Registration and Identification of Firearms</HD> <SECTNO>479.101</SECTNO> <SUBJECT>Registration of firearms.</SUBJECT> <SECTNO>479.102</SECTNO> <SUBJECT>How must firearms be identified?</SUBJECT> <SECTNO>479.103</SECTNO> <SUBJECT>Registration of firearms manufactured.</SUBJECT> <SECTNO>479.104</SECTNO> <SUBJECT>Registration of firearms by certain governmental entities.</SUBJECT> <SUBJGRP> <HD SOURCE="HED">Machine Guns</HD> <SECTNO>479.105</SECTNO> <SUBJECT>Transfer and possession of machine guns.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H—Importation and Exportation</HD> <SUBJGRP> <HD SOURCE="HED">Importation</HD> <SECTNO>479.111</SECTNO> <SUBJECT>Procedure.</SUBJECT> <SECTNO>479.112</SECTNO> <SUBJECT>Registration of imported firearms.</SUBJECT> <SECTNO>479.113</SECTNO> <SUBJECT>Conditional importation.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exportation</HD> <SECTNO>479.114</SECTNO> <SUBJECT>Application and permit for exportation of firearms.</SUBJECT> <SECTNO>479.115</SECTNO> <SUBJECT>Action by Director.</SUBJECT> <SECTNO>479.116</SECTNO> <SUBJECT>Procedure by exporter.</SUBJECT> <SECTNO>479.117</SECTNO> <SUBJECT>Action by Customs.</SUBJECT> <SECTNO>479.118</SECTNO> <SUBJECT>Proof of exportation.</SUBJECT> <SECTNO>479.119</SECTNO> <SUBJECT>Transportation of firearms to effect exportation.</SUBJECT> <SECTNO>479.120</SECTNO> <SUBJECT>Refunds.</SUBJECT> <SECTNO>479.121</SECTNO> <SUBJECT>Insular possessions.</SUBJECT> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Arms Export Control Act</HD> <SECTNO>479.122</SECTNO> <SUBJECT>Requirements.</SUBJECT> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Records and Returns</HD> <SECTNO>479.131</SECTNO> <SUBJECT>Records.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart J—Stolen or Lost Firearms or Documents</HD> <SECTNO>479.141</SECTNO> <SUBJECT>Stolen or lost firearms.</SUBJECT> <SECTNO>479.142</SECTNO> <SUBJECT>Stolen or lost documents.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Examination of Books and Records</HD> <SECTNO>479.151</SECTNO> <SUBJECT>Failure to make returns: Substitute returns.</SUBJECT> <SECTNO>479.152</SECTNO> <SUBJECT>Penalties (records and returns).</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart L—Distribution and Sale of Stamps</HD> <SECTNO>479.161</SECTNO> <SUBJECT>National Firearms Act stamps.</SUBJECT> <SECTNO>479.162</SECTNO> <SUBJECT>Stamps authorized.</SUBJECT> <SECTNO>479.163</SECTNO> <SUBJECT>Reuse of stamps prohibited.</SUBJECT> </SUBPART> <SUBPART> <PRTPAGE P="126"/> <HD SOURCE="HED">Subpart M—Redemption of or Allowance for Stamps or Refunds</HD> <SECTNO>479.171</SECTNO> <SUBJECT>Redemption of or allowance for stamps.</SUBJECT> <SECTNO>479.172</SECTNO> <SUBJECT>Refunds.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart N—Penalties and Forfeitures</HD> <SECTNO>479.181</SECTNO> <SUBJECT>Penalties.</SUBJECT> <SECTNO>479.182</SECTNO> <SUBJECT>Forfeitures.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart O—Other Laws Applicable</HD> <SECTNO>479.191</SECTNO> <SUBJECT>Applicability of other provisions of internal revenue laws.</SUBJECT> <SECTNO>479.192</SECTNO> <SUBJECT>Commerce in firearms and ammunition.</SUBJECT> <SECTNO>479.193</SECTNO> <SUBJECT>Arms Export Control Act.</SUBJECT> </SUBPART> </CONTENTS> <AUTH> <HD SOURCE="HED">Authority:</HD> <P>26 U.S.C. 7805.</P> </AUTH> <SOURCE> <HD SOURCE="HED">Source:</HD> <P>36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.</P> </SOURCE> <EDNOTE> <HD SOURCE="HED">Editorial Note:</HD> <P>Nomenclature changes appear at T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.</P> </EDNOTE> <SUBPART> <HD SOURCE="HED">Subpart A—Scope of Regulations</HD> <SECTION> <SECTNO>§ 479.1</SECTNO> <SUBJECT>General.</SUBJECT> <P>This part contains the procedural and substantive requirements relative to the importation, manufacture, making, exportation, identification and registration of, and the dealing in, machine guns, destructive devices and certain other firearms under the provisions of the National Firearms Act (26 U.S.C. Chapter 53).</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTION> <SECTNO>§ 479.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> <P>When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms “includes” and “including” do not exclude other things not enumerated which are in the same general class or are otherwise within the scope thereof.</P> <P> <E T="03">Antique firearm.</E> Any firearm not designed or redesigned for using rim fire or conventional center fire ignition with fixed ammunition and manufactured in or before 1898 (including any matchlock, flintlock, percussion cap, or similar type of ignition system or replica thereof, whether actually manufactured before or after the year 1898) and also any firearm using fixed ammunition manufactured in or before 1898, for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade.</P> <P> <E T="03">Any other weapon.</E> Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and shall include any such weapon which may be readily restored to fire. Such term shall not include a pistol or a revolver having a rifled bore, or rifled bores, or weapons designed, made, or intended to be fired from the shoulder and not capable of firing fixed ammunition.</P> <P> <E T="03">ATF officer.</E> An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part.</P> <P> <E T="03">Customs officer.</E> Any officer of the Customs Service or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person authorized by law or designated by the Secretary of the Treasury to perform any duties of an officer of the Customs Service.</P> <P> <E T="03">Dealer.</E> Any person, not a manufacturer or importer, engaged in the business of selling, renting, leasing, or loaning firearms and shall include pawnbrokers who accept firearms as collateral for loans.</P> <P> <E T="03">Destructive device.</E> (a) Any explosive, incendiary, or poison gas (1) bomb, (2) <PRTPAGE P="127"/>grenade, (3) rocket having a propellent charge of more than 4 ounces, (4) missile having an explosive or incendiary charge of more than one-quarter ounce, (5) mine, or (6) similar device; (b) any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Director finds is generally recognized as particularly suitable for sporting purposes; and (c) any combination of parts either designed or intended for use in converting any device into a destructive device as described in paragraphs (a) and (b) of this definition and from which a destructive device may be readily assembled. The term shall not include any device which is neither designed or redesigned for use as a weapon; any device, although originally designed for use as a weapon, which is redesigned for use as a signaling, pyrotechnic, line throwing, safety, or similar device; surplus ordnance sold, loaned, or given by the Secretary of the Army under 10 U.S.C. 4684(2), 4685, or 4686, or any device which the Director finds is not likely to be used as a weapon, or is an antique or is a rifle which the owner intends to use solely for sporting purposes.</P> <P> <E T="03">Director.</E> The Director, Bureau of Alcohol, Tobacco, and Firearms, the Department of the Treasury, Washington, DC.</P> <P> <E T="03">Director of the Service Center.</E> A director of an Internal Revenue Service Center in an internal revenue region.</P> <P> <E T="03">District director.</E> A district director of the Internal Revenue Service in an internal revenue district.</P> <P> <E T="03">Executed under penalties of perjury.</E> Signed with the prescribed declaration under the penalties of perjury as provided on or with respect to the return, form, or other document or, where no form of declaration is prescribed, with the declaration: </P> <EXTRACT> <P>“I declare under the penalties of perjury that this—(insert type of document, such as, statement, application, request, certificate), including the documents submitted in support thereof, has been examined by me and, to the best of my knowledge and belief, is true, correct, and complete.”</P> </EXTRACT> <P> <E T="03">Exportation.</E> The severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country.</P> <P> <E T="03">Exporter.</E> Any person who exports firearms from the United States.</P> <P> <E T="03">Firearm.</E> (a) A shotgun having a barrel or barrels of less than 18 inches in length; (b) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (c) a rifle having a barrel or barrels of less than 16 inches in length; (d) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (e) any other weapon, as defined in this subpart; (f) a machine gun; (g) a muffler or a silencer for any firearm whether or not such firearm is included within this definition; and (h) a destructive device. The term shall not include an antique firearm or any device (other than a machine gun or destructive device) which, although designed as a weapon, the Director finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is not likely to be used as a weapon. For purposes of this definition, the length of the barrel having an integral chamber(s) on a shotgun or rifle shall be determined by measuring the distance between the muzzle and the face of the bolt, breech, or breech block when closed and when the shotgun or rifle is cocked. The overall length of a weapon made from a shotgun or rifle is the distance between the extreme ends of the weapon measured along a line parallel to the center line of the bore.</P> <P> <E T="03">Fixed ammunition.</E> That self-contained unit consisting of the case, primer, propellant charge, and projectile or projectiles.</P> <P> <E T="03">Frame or receiver.</E> That part of a firearm which provides housing for the hammer, bolt or breechblock and firing mechanism, and which is usually threaded at its forward portion to receive the barrel.</P> <P> <E T="03">Importation.</E> The bringing of a firearm within the limits of the United States <PRTPAGE P="128"/>or any territory under its control or jurisdiction, from a place outside thereof (whether such place be a foreign country or territory subject to the jurisdiction of the United States), with intent to unlade. Except that, bringing a firearm from a foreign country or a territory subject to the jurisdiction of the United States into a foreign trade zone for storage pending shipment to a foreign country or subsequent importation into this country, under Title 26 of the United States Code, and this part, shall not be deemed importation.</P> <P> <E T="03">Importer.</E> Any person who is engaged in the business of importing or bringing firearms into the United States.</P> <P> <E T="03">Machine gun.</E> Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machine gun, and any combination of parts from which a machine gun can be assembled if such parts are in the possession or under the control of a person.</P> <P> <E T="03">Make.</E> This term and the various derivatives thereof shall include manufacturing (other than by one qualified to engage in such business under this part), putting together, altering, any combination of these, or otherwise producing a firearm.</P> <P> <E T="03">Manual reloading.</E> The inserting of a cartridge or shell into the chamber of a firearm either with the hands or by means of a mechanical device controlled and energized by the hands.</P> <P> <E T="03">Manufacturer.</E> Any person who is engaged in the business of manufacturing firearms.</P> <P> <E T="03">Muffler or silencer.</E> Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.</P> <P> <E T="03">Person.</E> A partnership, company, association, trust, estate, or corporation, as well as a natural person.</P> <P> <E T="03">Pistol.</E> A weapon originally designed, made, and intended to fire a projectile (bullet) from one or more barrels when held in one hand, and having (a) a chamber(s) as an integral part(s) of, or permanently aligned with, the bore(s); and (b) a short stock designed to be gripped by one hand and at an angle to and extending below the line of the bore(s).</P> <P> <E T="03">Regional director (compliance).</E> The principal ATF regional official responsible for administering regulations in this part.</P> <P> <E T="03">Revolver.</E> A projectile weapon, of the pistol type, having a breechloading chambered cylinder so arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next cartridge in line with the barrel for firing.</P> <P> <E T="03">Rifle.</E> A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed cartridge.</P> <P> <E T="03">Shotgun.</E> A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of projectiles (ball shot) or a single projectile for each pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed shotgun shell.</P> <P> <E T="03">Transfer.</E> This term and the various derivatives thereof shall include selling, assigning, pledging, leasing, loaning, giving away, or otherwise disposing of.</P> <P> <E T="03">United States.</E> The States and the District of Columbia.</P> <P> <E T="03">U.S.C.</E> The United States Code.</P> <P> <E T="03">Unserviceable firearm.</E> A firearm which is incapable of discharging a shot by means of an explosive and incapable of <PRTPAGE P="129"/>being readily restored to a firing condition.</P> <SECAUTH>(26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744))</SECAUTH> <CITA>[T.D. ATF-48, 43 FR 13538, Mar. 31, 1978; 44 FR 55842, Sept. 28, 1979; T.D. ATF-241, 51 FR 39630, Oct. 29, 1986; T.D. ATF-270, 53 FR 10492, Mar. 31, 1988; T.D. ATF-396, 63 FR 12647, Mar. 16, 1998]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—Administrative and Miscellaneous Provisions</HD> <SECTION> <SECTNO>§ 479.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <P>(a) The Director is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. Each form requiring that it be executed under penalties of perjury shall be executed under penalties of perjury.</P> <P>(b) Requests for forms should be mailed to the ATF Distribution Center, 7943 Angus Court, Springfield, Virginia 22153.</P> <SECAUTH>(5 U.S.C. 552(a); 80 Stat. 383, as amended)</SECAUTH> <CITA>[T.D. ATF-92, 46 FR 46916, Sept. 23, 1981, as amended by T.D. ATF-241, 51 FR 39630, Oct. 29, 1986; T.D. ATF-270, 53 FR 10508, Mar. 31, 1988; T.D. 372, 61 FR 20725, May 8, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.22</SECTNO> <SUBJECT>Right of entry and examination.</SUBJECT> <P>Any ATF officer or employee of the Bureau of Alcohol, Tobacco and Firearms duly authorized to perform any function relating to the administration or enforcement of this part may enter during business hours the premises (including places of storage) of any importer or manufacturer of or dealer in firearms, to examine any books, papers, or records required to be kept pursuant to this part, and any firearms kept by such importer, manufacturer or dealer on such premises, and may require the production of any books, papers, or records necessary to determine any liability for tax under 26 U.S.C. Chapter 53, or the observance of 26 U.S.C. Chapter 53, and this part.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.23</SECTNO> <SUBJECT>Restrictive use of required information.</SUBJECT> <P>No information or evidence obtained from an application, registration, or record required to be submitted or retained by a natural person in order to comply with any provision of 26 U.S.C. Chapter 53, or this part or section 207 of the Gun Control Act of 1968 shall be used, directly or indirectly, as evidence against that person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration, or the compiling of the record containing the information or evidence: <E T="03">Provided, however,</E> That the provisions of this section shall not preclude the use of any such information or evidence in a prosecution or other action under any applicable provision of law with respect to the furnishing of false information.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.24</SECTNO> <SUBJECT>Destructive device determination.</SUBJECT> <P>The Director shall determine in accordance with 26 U.S.C. 5845(f), whether a device is excluded from the definition of a destructive device. A person who desires to obtain a determination under that provision of law for any device which he believes is not likely to be used as a weapon shall submit a written request, in triplicate, for a ruling thereon to the Director. Each such request shall be executed under the penalties of perjury and contain a complete and accurate description of the device, the name and address of the manufacturer or importer thereof, the purpose of and use for which it is intended, and such photographs, diagrams, or drawings as may be necessary to enable the Director to make his determination. The Director may require the submission to him, of a sample of such device for examination and evaluation. If the submission of <PRTPAGE P="130"/>such device is impracticable, the person requesting the ruling shall so advise the Director and designate the place where the device will be available for examination and evaluation.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.25</SECTNO> <SUBJECT>Collector's items.</SUBJECT> <P>The Director shall determine in accordance with 26 U.S.C. 5845(a), whether a firearm or device, which although originally designed as a weapon, is by reason of the date of its manufacture, value, design, and other characteristics primarily a collector's item and is not likely to be used as a weapon. A person who desires to obtain a determination under that provision of law shall follow the procedures prescribed in § 479.24 relating to destructive device determinations, and shall include information as to date of manufacture, value, design and other characteristics which would sustain a finding that the firearm or device is primarily a collector's item and is not likely to be used as a weapon.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.26</SECTNO> <SUBJECT>Alternate methods or procedures; emergency variations from requirements.</SUBJECT> <P>(a) <E T="03">Alternate methods or procedures.</E> Any person subject to the provisions of this part, on specific approval by the Director as provided in this paragraph, may use an alternate method or procedure in lieu of a method or procedure specifically prescribed in this part. The Director may approve an alternate method or procedure, subject to stated conditions, when it is found that:</P> <P>(1) Good cause is shown for the use of the alternate method or procedure;</P> <P>(2) The alternate method or procedure is within the purpose of, and consistent with the effect intended by, the specifically prescribed method or procedure and that the alternate method or procedure is substantially equivalent to that specifically prescribed method or procedure; and</P> <P>(3) The alternate method or procedure will not be contrary to any provision of law and will not result in an increase in cost to the Government or hinder the effective administration of this part. Where such person desires to employ an alternate method or procedure, a written application shall be submitted to the appropriate regional director (compliance), for transmittal to the Director. The application shall specifically describe the proposed alternate method or procedure and shall set forth the reasons for it. Alternate methods or procedures may not be employed until the application is approved by the Director. Such person shall, during the period of authorization of an alternate method or procedure, comply with the terms of the approved application. Authorization of any alternate method or procedure may be withdrawn whenever, in the judgment of the Director, the effective administration of this part is hindered by the continuation of the authorization.</P> <P>(b) <E T="03">Emergency variations from requirements.</E> The Director may approve a method of operation other than as specified in this part, where it is found that an emergency exists and the proposed variation from the specified requirements are necessary and the proposed variations (1) will not hinder the effective administration of this part, and (2) will not be contrary to any provisions of law. Variations from requirements granted under this paragraph are conditioned on compliance with the procedures, conditions, and limitations set forth in the approval of the application. Failure to comply in good faith with the procedures, conditions, and limitations shall automatically terminate the authority for the variations, and the person granted the variance shall fully comply with the prescribed requirements of regulations from which the variations were authorized. Authority for any variation may be withdrawn whenever, in the judgment of the Director, the effective administration of this part is hindered by the continuation of the variation. Where a person desires to employ an emergency variation, a written application shall be submitted to the appropriate regional director (compliance) for transmittal to the Director. The application shall describe the proposed variation <PRTPAGE P="131"/>and set forth the reasons for it. Variations may not be employed until the application is approved.</P> <P>(c) <E T="03">Retention of approved variations.</E> The person granted the variance shall retain and make available for examination by ATF officers any application approved by the Director under this section.</P> <CITA>[T.D. ATF-270, 53 FR 10508 Mar. 31, 1988]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Special (Occupational) Taxes</HD> <SECTION> <SECTNO>§ 479.31</SECTNO> <SUBJECT>Liability for tax.</SUBJECT> <P>(a) <E T="03">General</E>. Every person who engages in the business of importing, manufacturing, or dealing in (including pawnbrokers) firearms in the United States shall pay a special (occupational) tax at a rate specified by § 479.32. The tax shall be paid on or before the date of commencing the taxable business, and thereafter every year on or before July 1. Special (occupational) tax shall not be prorated. The tax shall be computed for the entire tax year (July 1 through June 30), regardless of the portion of the year during which the taxpayer engages in business. Persons commencing business at any time after July 1 in any year are liable for the special (occupational) tax for the entire tax year.</P> <P>(b) <E T="03">Each place of business taxable.</E> An importer, manufacturer, or dealer in firearms incurs special tax liability at each place of business where an occupation subject to special tax is conducted. A place of business means the entire office, plant or area of the business in any one location under the same proprietorship. Passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises are not sufficient separation to require additional special tax, if the divisions of the premises are otherwise contiguous. See also §§ 479.38-479.39.</P> <SECAUTH>(26 U.S.C. 5143, 5801, 5846)</SECAUTH> <CITA>[T.D. ATF-271, 53 FR 17550, May 17, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.32</SECTNO> <SUBJECT>Special (occupational) tax rates.</SUBJECT> <P>(a) Prior to January 1, 1988, the special (occupational) tax rates were as follows:</P> <GPOTABLE CDEF="s25,10" COLS="2" OPTS="L2,i1"> <BOXHD> <CHED H="1"/> <CHED H="1">Per year or fraction thereof</CHED> </BOXHD> <ROW EXPSTB="00"> <ENT I="01">Class 1—Importer of firearms</ENT> <ENT>$500</ENT> </ROW> <ROW> <ENT I="01">Class 2—Manufacturer of firearms</ENT> <ENT>500</ENT> </ROW> <ROW> <ENT I="01">Class 3—Dealer in firearms</ENT> <ENT>200</ENT> </ROW> <ROW> <ENT I="01">Class 4—Importer only of weapons classified as “any other weapon”</ENT> <ENT>25</ENT> </ROW> <ROW> <ENT I="01">Class 5—Manufacturer only of weapons classified as “any other weapon”</ENT> <ENT>25</ENT> </ROW> <ROW> <ENT I="01">Class 6—Dealer only in weapons classified as “any other weapon”</ENT> <ENT>10</ENT> </ROW> </GPOTABLE> <P>(b) Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:</P> <GPOTABLE CDEF="s25,10" COLS="2" OPTS="L2,i1"> <BOXHD> <CHED H="1"/> <CHED H="1">Per year or fraction thereof</CHED> </BOXHD> <ROW> <ENT I="01">Class 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”)</ENT> <ENT>$1,000</ENT> </ROW> <ROW> <ENT I="01">Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”)</ENT> <ENT>1,000</ENT> </ROW> <ROW> <ENT I="01">Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”)</ENT> <ENT>500</ENT> </ROW> </GPOTABLE> <P>(c) A taxpayer who was engaged in a business on January 1, 1988, for which a special (occupational) tax was paid for a taxable period which began before January 1, 1988, and included that date, shall pay an increased special tax for the period January 1, 1988, through June 30, 1988. The increased tax shall not exceed one-half the excess (if any) of (1) the rate of special tax in effect on January 1, 1988, over (2) the rate of such tax in effect on December 31, 1987. The increased special tax shall be paid on or before April 1, 1988.</P> <CITA>[T.D. ATF-271, 53 FR 17550, May 17, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.32a</SECTNO> <SUBJECT>Reduced rate of tax for small importers and manufacturers.</SUBJECT> <P>(a) <E T="03">General.</E> Effective January 1, 1988, 26 U.S.C. 5801(b) provides for a reduced rate of special tax with respect to any importer or manufacturer whose gross receipts (for the most recent taxable year ending before the first day of the taxable period to which the special tax imposed by § 479.32 relates) are less than $500,000. The rate of tax for such an importer or manufacturer is $500 per year or fraction thereof. The “taxable year” to be used for determining gross receipts is the taxpayer's income tax year. All gross receipts of the taxpayer <PRTPAGE P="132"/>shall be included, not just the gross receipts of the business subject to special tax. Proprietors of new businesses that have not yet begun a taxable year, as well as proprietors of existing businesses that have not yet ended a taxable year, who commence a new activity subject to special tax, quality for the reduced special (occupational) tax rate, unless the business is a member of a “controlled group”; in that case, the rules of paragraph (b) of this section shall apply.</P> <P>(b) <E T="03">Controlled group.</E> All persons treated as one taxpayer under 26 U.S.C. 5061(e)(3) shall be treated as one taxpayer for the purpose of determining gross receipts under paragraph (a) of this section. “Controlled group” means a controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent” in each place they appear in subsection (a) of 26 U.S.C. 1563, as well as in the implementing regulations. Also, the rules for a “controlled group of corporations” apply in a similar fashion to groups which include partnerships and/or sole proprietorships. If one entity maintains more than 50% control over a group consisting of corporations and one, or more, partnerships and/or sole proprietorships, all of the members of the controlled group are one taxpayer for the purpose of this section.</P> <P>(c) <E T="03">Short taxable year.</E> Gross receipts for any taxable year of less than 12 months shall be annualized by multiplying the gross receipts for the short period by 12 and dividing the result by the number of months in the short period, as required by 26 U.S.C. 448(c)(3).</P> <P>(d) <E T="03">Returns and allowances.</E> Gross receipts for any taxable year shall be reduced by returns and allowances made during that year under 26 U.S.C. 448(c)(3).</P> <SECAUTH>(26 U.S.C. 448, 5061, 5801)</SECAUTH> <CITA>[T.D. ATF-271, 53 FR 17550, May 17, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.33</SECTNO> <SUBJECT>Special exemption.</SUBJECT> <P>(a) Any person required to pay special (occupational) tax under this part shall be relieved from payment of that tax if he establishes to the satisfaction of the Director that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or agency thereof. The Director may relieve any person manufacturing firearms for or on behalf of the United States from compliance with any provision of this part in the conduct of the business with respect to such firearms.</P> <P>(b) The exemption in this section may be obtained by filing with the Director an application, in letter form, setting out the manner in which the applicant conducts his business, the type of firearm to be manufactured, and proof satisfactory to the Director of the existence of the contract with the United States, department, independent establishment, or agency thereof, under which the applicant intends to operate.</P> </SECTION> <SECTION> <SECTNO>§ 479.34</SECTNO> <SUBJECT>Special tax registration and return.</SUBJECT> <P>(a) <E T="03">General.</E> Special tax shall be paid by return. The prescribed return is ATF Form 5630.7, Special Tax Registration and Return. Special tax returns, with payment of tax, shall be filed with ATF in accordance with instructions on the form. Properly completing, signing, and timely filing of a return (Form 5630.7) constitutes compliance with 26 U.S.C. 5802.</P> <P>(b) <E T="03">Preparation of ATF Form 5630.7.</E> All of the information called for on Form 5630.7 shall be provided, including:</P> <P>(1) The true name of the taxpayer.</P> <P>(2) The trade name(s) (if any) of the business(es) subject to special tax.</P> <P>(3) The employer identification number (see § 479.35).</P> <P>(4) The exact location of the place of business, by name and number of building or street, or if these do not exist, by some description in addition to the post office address. In the case of one return for two or more locations, the address to be shown shall be the taxpayer's principal place of business (or principal office, in the case of a corporate taxpayer).</P> <P>(5) The class(es) of special tax to which the taxpayer is subject.</P> <P>(6) Ownership and control information: That is, the name, position, and residence address of every owner of the business and of every person having <PRTPAGE P="133"/>power to control its management and policies with respect to the activity subject to special tax. “Owner of the business” shall include every partner, if the taxpayer is a partnership, and every person owning 10% or more of its stock, if the taxpayer is a corporation. However, the ownership and control information required by this paragraph need not be stated if the same information has been previously provided to ATF in connection with a license application under Part 478 of this chapter, and if the information previously provided is still current.</P> <P>(c) <E T="03">Multiple locations and/or classes of tax.</E> A taxpayer subject to special tax for the same period at more than one location or for more than one class of tax shall—</P> <P>(1) File one special tax return, ATF Form 5630.7, with payment of tax, to cover all such locations and classes of tax; and</P> <P>(2) Prepare, in duplicate, a list identified with the taxpayer's name, address (as shown on ATF Form 5630.7), employer identification number, and period covered by the return. The list shall show, by States, the name, address, and tax class of each location for which special tax is being paid. The original of the list shall be filed with ATF in accordance with instructions on the return, and the copy shall be retained at the taxpayer's principal place of business (or principal office, in the case of a corporate taxpayer) for not less than 3 years.</P> <P>(d) <E T="03">Signing of ATF Forms 5630.7—</E>(1) <E T="03">Ordinary returns.</E> The return of an individual proprietor shall be signed by the individual. The return of a partnership shall be signed by a general partner. The return of a corporation shall be signed by any officer. In each case, the person signing the return shall designate his or her capacity as “individual owner,” “member of firm,” or, in the case of a corporation, the title of the officer.</P> <P>(2) <E T="03">Fiduciaries.</E> Receivers, trustees, assignees, executors, administrators, and other legal representatives who continue the business of a bankrupt, insolvent, deceased person, etc., shall indicate the fiduciary capacity in which they act.</P> <P>(3) <E T="03">Agent or attorney in fact.</E> If a return is signed by an agent or attorney in fact, the signature shall be preceded by the name of the principal and followed by the title of the agent or attorney in fact. A return signed by a person as agent will not be accepted unless there is filed, with the ATF office with which the return is required to be filed, a power of attorney authorizing the agent to perform the act.</P> <P>(4) <E T="03">Perjury statement.</E> ATF Forms 5630.7 shall contain or be verified by a written declaration that the return has been executed under the penalties of perjury.</P> <P>(e) <E T="03">Identification of taxpayer.</E> If the taxpayer is an individual, with the initial return such person shall securely attach to Form 5630.7 a photograph of the individual 2 × 2 inches in size, clearly showing a full front view of the features of the individual with head bare, with the distance from the top of the head to the point of the chin approximately 1<FR>1/4</FR> inches, and which shall have been taken within 6 months prior to the date of completion of the return. The individual shall also attach to the return a properly completed FBI Form FD-258 (Fingerprint Card). The fingerprints must be clear for accurate classification and should be taken by someone properly equipped to take them: <E T="03">Provided,</E> That the provisions of this paragraph shall not apply to individuals who have filed with ATF a properly executed Application for License under 18 U.S.C. Chapter 44, Firearms, ATF Form 7 (5310.12) (12-93 edition), as specified in § 478.44(a).</P> <SECAUTH>(26 U.S.C. 5142, 5802, 5846, 6061, 6065, 6151)</SECAUTH> <CITA>[T.D. ATF-271, 53 FR 17551, May 17, 1988, as amended by T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.35</SECTNO> <SUBJECT>Employer identification number.</SUBJECT> <P>(a) <E T="03">Requirement.</E> The employer identification number (defined in 26 CFR 301.7701-12) of the taxpayer who has been assigned such a number shall be shown on each special tax return, including amended returns, filed under this subpart. Failure of the taxpayer to include the employer identification number may result in the imposition of the penalty specified in § 70.113 of this chapter.<PRTPAGE P="134"/> </P> <P>(b) <E T="03">Application for employer identification number.</E> Each taxpayer who files a special tax return, who has not already been assigned an employer identification number, shall file IRS Form SS-4 to apply for one. The taxpayer shall apply for and be assigned only one employer identification number, regardless of the number of places of business for which the taxpayer is required to file a special tax return. The employer identification number shall be applied for no later than 7 days after the filing of the taxpayer's first special tax return. IRS Form SS-4 may be obtained from the director of an IRS service center or from any IRS district director.</P> <P>(c) <E T="03">Preparation and filing of IRS Form SS-4.</E> The taxpayer shall prepare and file IRS Form SS-4, together with any supplementary statement, in accordance with the instructions on the form or issued in respect to it.</P> <SECAUTH>(26 U.S.C. 6109)</SECAUTH> <CITA>[T.D. ATF-271, 53 FR 17551, May 17, 1988; as amended by T.D. ATF-301, 55 FR 47657, Nov. 14, 1990]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.36</SECTNO> <SUBJECT>The special tax stamp, receipt for special (occupational) taxes.</SUBJECT> <P>Upon filing a properly completed and executed return (Form 5630.7) accompanied by remittance of the full amount due, the taxpayer will be issued a special tax stamp as evidence of payment of the special (occupational) tax.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987; T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.37</SECTNO> <SUBJECT>Certificates in lieu of stamps lost or destroyed.</SUBJECT> <P>When a special tax stamp has been lost or destroyed, such fact should be reported immediately to the regional director (compliance) Center who issued the stamp. A certificate in lieu of the lost or destroyed stamp will be issued to the taxpayer upon the submission of an affidavit showing to the satisfaction of the regional director (compliance) that the stamp was lost or destroyed.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.38</SECTNO> <SUBJECT>Engaging in business at more than one location.</SUBJECT> <P>A person shall pay the special (occupational) tax for each location where he engages in any business taxable under 26 U.S.C. 5801. However, a person paying a special (occupational) tax covering his principal place of business may utilize other locations solely for storage of firearms without incurring special (occupational) tax liability at such locations. A manufacturer, upon the single payment of the appropriate special (occupational) tax, may sell firearms, if such firearms are of his own manufacture, at the place of manufacture and at his principal office or place of business if no such firearms, except samples, are kept at such office or place of business. When a person changes the location of a business for which he has paid the special (occupational) tax, he will be liable for another such tax unless the change is properly registered with the regional director (compliance) for the region in which the special tax stamp was issued, as provided in § 479.46.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-251, 52 FR 19334, May 22, 1987; T.D. ATF-271, 53 FR 17551, May 17, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.39</SECTNO> <SUBJECT>Engaging in more than one business at the same location.</SUBJECT> <P>If more than one business taxable under 26 U.S.C. 5801, is carried on at the same location during a taxable year, the special (occupational) tax imposed on each such business must be paid. This section does not require a qualified manufacturer or importer to qualify as a dealer if such manufacturer or importer also engages in business on his qualified premises as a dealer. However, a qualified manufacturer who engages in business as an importer must also qualify as an importer. Further, a qualified dealer is not entitled to engage in business as a manufacturer or importer.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-271, 53 FR 17551, May 17, 1988]</CITA> </SECTION> <SECTION> <PRTPAGE P="135"/> <SECTNO>§ 479.40</SECTNO> <SUBJECT>Partnership liability.</SUBJECT> <P>Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.</P> </SECTION> <SECTION> <SECTNO>§ 479.41</SECTNO> <SUBJECT>Single sale.</SUBJECT> <P>A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.</P> </SECTION> <SUBJGRP> <HD SOURCE="HED">Change of Ownership</HD> <SECTION> <SECTNO>§ 479.42</SECTNO> <SUBJECT>Changes through death of owner.</SUBJECT> <P>Whenever any person who has paid special (occupational) tax dies, the surviving spouse or child, or executors or administrators, or other legal representatives, may carry on this business for the remainder of the term for which tax has been paid and at the place (or places) for which the tax was paid, without any additional payment, subject to the following conditions. If the surviving spouse or child, or executor or administrator, or other legal representative of the deceased taxpayer continues the business, such person shall, within 30 days after the date on which the successor begins to carry on the business, file a new return, Form 5630.7, with ATF in accordance with the instructions on the form. The return thus executed shall show the name of the original taxpayer, together with the basis of the succession. (As to liability in case of failure to register, see § 479.49.)</P> <CITA>[T.D. ATF-70, 45 FR 33979, May 21, 1980, as amended by T.D. ATF-251, 52 FR 19334, May 22, 1987; T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.43</SECTNO> <SUBJECT>Changes through bankruptcy of owner.</SUBJECT> <P>A receiver or referee in bankruptcy may continue the business under the stamp issued to the taxpayer at the place and for the period for which the tax was paid. An assignee for the benefit of creditors may continue business under his assignor's special tax stamp without incurring additional special (occupational) tax liability. In such cases, the change shall be registered with ATF in a manner similar to that required by § 479.42.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.44</SECTNO> <SUBJECT>Change in partnership or unincorporated association.</SUBJECT> <P>When one or more members withdraw from a partnership or an unincorporated association, the remaining member, or members, may, without incurring additional special (occupational) tax liability, carry on the same business at the same location for the balance of the taxable period for which special (occupational) tax was paid, provided any such change shall be registered in the same manner as required by § 479.42. Where new member(s) are taken into a partnership or an unincorporated association, the new firm so constituted may not carry on business under the special tax stamp of the old firm. The new firm must file a return, pay the special (occupational) tax and register in the same manner as a person who first engages in business is required to do under § 479.34 even though the name of the new firm may be the same as that of the old. Where the members of a partnership or an unincorporated association, which has paid special (occupational) tax, form a corporation to continue the business, a new special tax stamp must be taken out in the name of the corporation.</P> </SECTION> <SECTION> <SECTNO>§ 479.45</SECTNO> <SUBJECT>Changes in corporation.</SUBJECT> <P>Additional special (occupational) tax is not required by reason of a mere change of name or increase in the capital stock of a corporation if the laws of the State of incorporation provide for such change or increase without the formation of a new corporation. A stockholder in a corporation who after its dissolution continues the business, incurs new special (occupational) tax liability.</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Change of Business Location</HD> <SECTION> <SECTNO>§ 479.46</SECTNO> <SUBJECT>Notice by taxpayer.</SUBJECT> <P>Whenever during the taxable year a taxpayer intends to remove his business to a location other than specified in his last special (occupational) tax return (see § 479.34), he shall file with <PRTPAGE P="136"/>ATF (a) a return, Form 5630.7, bearing the notation “Removal Registry,” and showing the new address intended to be used, (b) his current special tax stamp, and (c) a letter application requesting the amendment of his registration. The regional director (compliance), upon approval of the application, shall return the special tax stamp, amended to show the new business location. Firearms operations shall not be commenced at the new business location by the taxpayer prior to the required approval of his application to so change his business location.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987; T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Change of Trade Name</HD> <SECTION> <SECTNO>§ 479.47</SECTNO> <SUBJECT>Notice by taxpayer.</SUBJECT> <P>Whenever during the taxable year a taxpayer intends to change the name of his business, he shall file with ATF (a) a return, Form 5630.7, bearing the notation “Amended,” and showing the trade name intended to be used, (b) his current special tax stamp, and (c) a letter application requesting the amendment of his registration. The regional director (compliance), upon approval of the application, shall return the special tax stamp, amended to show the new trade name. Firearms operations shall not be commenced under the new trade name by the taxpayer prior to the required approval of his application to so change the trade name.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987; T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Penalties and Interest</HD> <SECTION> <SECTNO>§ 479.48</SECTNO> <SUBJECT>Failure to pay special (occupational) tax.</SUBJECT> <P>Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the tax imposed with respect to such business (see § 479.34) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such person may be liable for criminal penalties under 26 U.S.C. 5871.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.49</SECTNO> <SUBJECT>Failure to register change or removal.</SUBJECT> <P>Any person succeeding to and carrying on a business for which special (occupational) tax has been paid without registering such change within 30 days thereafter, and any taxpayer removing his business with respect to which special (occupational) tax has been paid to a place other than that for which tax was paid without obtaining approval therefor (see § 479.46), will incur liability to an additional payment of the tax, addition to tax and interest, as provided in sections 5801, 6651, and 6601, respectively, I.R.C., for failure to make return (see § 479.50) or pay tax, as well as criminal penalties for carrying on business without payment of special (occupational) tax (see section 5871 I.R.C.).</P> </SECTION> <SECTION> <SECTNO>§ 479.50</SECTNO> <SUBJECT>Delinquency.</SUBJECT> <P>Any person liable for special (occupational) tax under section 5801, I.R.C., who fails to file a return (Form 5630.7), as prescribed, will be liable for a delinquency penalty computed on the amount of tax due unless a return (Form 5630.7) is later filed and failure to file the return timely is shown to the satisfaction of the regional director (compliance), to be due to reasonable cause. The delinquency penalty to be added to the tax is 5 percent if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which failure continues, not to exceed 25 percent in the aggregate (section 6651, I.R.C.). However, no delinquency penalty is assessed where the 50 percent addition to tax is assessed for fraud (see § 479.51).</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987; T.D. ATF-363, 60 FR 17453, Apr. 6, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.51</SECTNO> <SUBJECT>Fraudulent return.</SUBJECT> <P>If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to <PRTPAGE P="137"/>the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, I.R.C.).</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Application of State Laws</HD> <SECTION> <SECTNO>§ 479.52</SECTNO> <SUBJECT>State regulations.</SUBJECT> <P>Special tax stamps are merely receipts for the tax. Payment of tax under Federal law confers no privilege to act contrary to State law. One to whom a special tax stamp has been issued may still be punishable under a State law prohibiting or controlling the manufacture, possession or transfer of firearms. On the other hand, compliance with State law confers no immunity under Federal law. Persons who engage in the business of importing, manufacturing or dealing in firearms, in violation of the law of a State, are nevertheless required to pay special (occupational) tax as imposed under the internal revenue laws of the United States. For provisions relating to restrictive use of information furnished to comply with the provisions of this part see § 479.23.</P> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—Tax on Making Firearms</HD> <SECTION> <SECTNO>§ 479.61</SECTNO> <SUBJECT>Rate of tax.</SUBJECT> <P>Except as provided in this subpart, there shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made. This tax shall be paid by the person making the firearm. Payment of the tax on the making of a firearm shall be represented by a $200 adhesive stamp bearing the words “National Firearms Act.” The stamps are maintained by the Director.</P> <CITA>[T.D. ATF-270, 53 FR 10508, Mar. 31, 1988]</CITA> </SECTION> <SUBJGRP> <HD SOURCE="HED">Application to Make a Firearm</HD> <SECTION> <SECTNO>§ 479.62</SECTNO> <SUBJECT>Application to make.</SUBJECT> <P>No person shall make a firearm unless the person has filed with the Director a written application on Form 1 (Firearms), Application to Make and Register a Firearm, in duplicate, executed under the penalties of perjury, to make and register the firearm and has received the approval of the Director to make the firearm which approval shall effectuate registration of the weapon to the applicant. The application shall identify the firearm to be made by serial number, type, model, caliber or gauge, length of barrel, other marks of identification, and the name and address of original manufacturer (if the applicant is not the original manufacturer). The applicant must be identified on the Form 1 (Firearms) by name and address and, if other than a natural person, the name and address of the principal officer or authorized representative and the employer identification number and, if an individual, the identification must include the date and place of birth and the information prescribed in § 479.63. Each applicant shall identify the Federal firearms license and special (occupational) tax stamp issued to the applicant, if any. The applicant shall also show required information evidencing that making or possession of the firearm would not be in violation of law. If the making is taxable, a remittance in the amount of $200 shall be submitted with the application in accordance with the instructions on the form. If the making is taxable and the application is approved, the Director will affix a National Firearms Act stamp to the original application in the space provided therefor and properly cancel the stamp (see § 479.67). The approved application will be returned to the applicant. If the making of the firearm is tax exempt under this part, an explanation of the basis of the exemption shall be attached to the Form 1 (Firearms).</P> <CITA>[T.D. ATF-270, 53 FR 10508, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.63</SECTNO> <SUBJECT>Identification of applicant.</SUBJECT> <P>If the applicant is an individual, the applicant shall securely attach to each copy of the Form 1 (Firearms), in the space provided on the form, a photograph of the applicant 2 × 2 inches in size, clearly showing a full front view of the features of the applicant with head bare, with the distance from the top of the head to the point of the chin approximately 1<FR>1/4</FR> inches, and which shall have been taken within 1 year prior to the date of the application. The applicant shall attach two properly completed FBI Forms FD-258 (Fingerprint Card) to the application. The <PRTPAGE P="138"/>fingerprints must be clear for accurate classification and should be taken by someone properly equipped to take them. A certificate of the local chief of police, sheriff of the county, head of the State police, State or local district attorney or prosecutor, or such other person whose certificate may in a particular case be acceptable to the Director, shall be completed on each copy of the Form 1 (Firearms). The certificate shall state that the certifying official is satisfied that the fingerprints and photograph accompanying the application are those of the applicant and that the certifying official has no information indicating that possession of the firearm by the maker would be in violation of State or local law or that the maker will use the firearm for other than lawful purposes.</P> <CITA>[T.D. ATF-270, 53 FR 10509, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.64</SECTNO> <SUBJECT>Procedure for approval of application.</SUBJECT> <P>The application to make a firearm, Form 1 (Firearms), must be forwarded directly, in duplicate, by the maker of the firearm to the Director in accordance with the instructions on the form. The Director will consider the application for approval or disapproval. If the application is approved, the Director will return the original thereof to the maker of the firearm and retain the duplicate. Upon receipt of the approved application, the maker is authorized to make the firearm described therein. The maker of the firearm shall not, under any circumstances, make the firearm until the application, satisfactorily executed, has been forwarded to the Director and has been approved and returned by the Director with the National Firearms Act stamp affixed. If the application is disapproved, the original Form 1 (Firearms) and the remittance submitted by the applicant for the purchase of the stamp will be returned to the applicant with the reason for disapproval stated on the form.</P> <CITA>[T.D. ATF-270, 53 FR 10509, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.65</SECTNO> <SUBJECT>Denial of application.</SUBJECT> <P>An application to make a firearm shall not be approved by the Director if the making or possession of the firearm would place the person making the firearm in violation of law.</P> </SECTION> <SECTION> <SECTNO>§ 479.66</SECTNO> <SUBJECT>Subsequent transfer of firearms.</SUBJECT> <P>Where a firearm which has been made in compliance with 26 U.S.C. 5821, and the regulations contained in this part, is to be transferred subsequently, the transfer provisions of the firearms laws and regulations must be complied with. (See subpart F of this part).</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.67</SECTNO> <SUBJECT>Cancellation of stamp.</SUBJECT> <P>The person affixing to a Form 1 (Firearms) a “National Firearms Act” stamp shall cancel it by writing or stamping thereon, in ink, his initials, and the day, month and year, in such manner as to render it unfit for reuse. The cancellation shall not so deface the stamp as to prevent its denomination and genuineness from being readily determined.</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exceptions to Tax on Making Firearms</HD> <SECTION> <SECTNO>§ 479.68</SECTNO> <SUBJECT>Qualified manufacturer.</SUBJECT> <P>A manufacturer qualified under this part to engage in such business may make firearms without payment of the making tax. However, such manufacturer shall report and register each firearm made in the manner prescribed by this part.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-271, 53 FR 17551, May 17, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.69</SECTNO> <SUBJECT>Making a firearm for the United States.</SUBJECT> <P>A firearm may be made by, or on behalf of, the United States or any department, independent establishment, or agency thereof without payment of the making tax. However, if a firearm is to be made on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director in the manner prescribed in § 479.62.</P> </SECTION> <SECTION> <PRTPAGE P="139"/> <SECTNO>§ 479.70</SECTNO> <SUBJECT>Certain government entities.</SUBJECT> <P>A firearm may be made without payment of the making tax by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. Any person making a firearm under this exemption shall first file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director as prescribed in § 479.62.</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Registration</HD> <SECTION> <SECTNO>§ 479.71</SECTNO> <SUBJECT>Proof of registration.</SUBJECT> <P>The approval by the Director of an application, Form 1 (Firearms), to make a firearm under this subpart shall effectuate registration of the firearm described in the Form 1 (Firearms) to the person making the firearm. The original Form 1 (Firearms) showing approval by the Director shall be retained by the maker to establish proof of his registration of the firearm described therein, and shall be made available to any ATF officer on request.</P> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Transfer Tax</HD> <SECTION> <SECTNO>§ 479.81</SECTNO> <SUBJECT>Scope of tax.</SUBJECT> <P>Except as otherwise provided in this part, each transfer of a firearm in the United States is subject to a tax to be represented by an adhesive stamp of the proper denomination bearing the words “National Firearms Act” to be affixed to the Form 4 (Firearms), Application for Transfer and Registration of Firearm, as provided in this subpart.</P> </SECTION> <SECTION> <SECTNO>§ 479.82</SECTNO> <SUBJECT>Rate of tax.</SUBJECT> <P>The transfer tax imposed with respect to firearms transferred within the United States is at the rate of $200 for each firearm transferred, except that the transfer tax on any firearm classified as “any other weapon” shall be at the rate of $5 for each such firearm transferred. The tax imposed on the transfer of the firearm shall be paid by the transferor.</P> </SECTION> <SECTION> <SECTNO>§ 479.83</SECTNO> <SUBJECT>Transfer tax in addition to import duty.</SUBJECT> <P>The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.</P> </SECTION> <SUBJGRP> <HD SOURCE="HED">Application and Order for Transfer of Firearm</HD> <SECTION> <SECTNO>§ 479.84</SECTNO> <SUBJECT>Application to transfer.</SUBJECT> <P>Except as otherwise provided in this subpart, no firearm may be transferred in the United States unless an application, Form 4 (Firearms), Application for Transfer and Registration of Firearm, in duplicate, executed under the penalties of perjury to transfer the firearm and register it to the transferee has been filed with and approved by the Director. The application, Form 4 (Firearms), shall be filed by the transferor and shall identify the firearm to be transferred by type; serial number; name and address of the manufacturer and importer, if known; model; caliber, gauge or size; in the case of a short-barreled shotgun or a short-barreled rifle, the length of the barrel; in the case of a weapon made from a rifle or shotgun, the overall length of the weapon and the length of the barrel; and any other identifying marks on the firearm. In the event the firearm does not bear a serial number, the applicant shall obtain a serial number from the Regional director (compliance) and shall stamp (impress) or otherwise conspicuously place such serial number on the firearm in a manner not susceptible of being readily obliterated, altered or removed. The application, Form 4 (Firearms), shall identify the transferor by name and address; shall identify the transferor's Federal firearms license and special (occupational) Chapter tax stamp, if any; and if the transferor is other than a natural person, shall show the title or status of the person executing the application. The application also shall identify the transferee by name and address, and, if the transferee is a natural person not qualified as a manufacturer, importer or dealer under this part, he shall be further identified in the manner prescribed in § 479.85. The application also shall identify the special (occupational) tax stamp and Federal firearms license of the transferee, if any. Any <PRTPAGE P="140"/>tax payable on the transfer must be represented by an adhesive stamp of proper denomination being affixed to the application, Form 4 (Firearms), properly cancelled.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-241, 51 FR 39632, Oct. 29, 1986 T.D. ATF-270, 53 FR 10509, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.85</SECTNO> <SUBJECT>Identification of transferee.</SUBJECT> <P>If the transferee is an individual, such person shall securely attach to each copy of the application, Form 4 (Firearms), in the space provided on the form, a photograph of the applicant 2 × 2 inches in size, clearly showing a full front view of the features of the applicant with head bare, with the distance from the top of the head to the point of the chin approximately 1<FR>1/4</FR> inches, and which shall have been taken within 1 year prior to the date of the application. The transferee shall attach two properly completed FBI Forms FD-258 (Fingerprint Card) to the application. The fingerprints must be clear for accurate classification and should be taken by someone properly equipped to take them. A certificate of the local chief of police, sheriff of the county, head of the State police, State or local district attorney or prosecutor, or such other person whose certificate may in a particular case be acceptable to the Director, shall be completed on each copy of the Form 4 (Firearms). The certificate shall state that the certifying official is satisfied that the fingerprints and photograph accompanying the application are those of the applicant and that the certifying official has no information indicating that the receipt or possession of the firearm would place the transferee in violation of State or local law or that the transferee will use the firearm for other than lawful purposes.</P> <CITA>[T.D. ATF-270, 53 FR 10509, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.86</SECTNO> <SUBJECT>Action on application.</SUBJECT> <P>The Director will consider a completed and properly executed application, Form 4 (Firearms), to transfer a firearm. If the application is approved, the Director will affix the appropriate National Firearms Act stamp, cancel it, and return the original application showing approval to the transferor who may then transfer the firearm to the transferee along with the approved application. The approval of an application, Form 4 (Firearms), by the Director will effectuate registration of the firearm to the transferee. The transferee shall not take possession of a firearm until the application, Form 4 (Firearms), for the transfer filed by the transferor has been approved by the Director and registration of the firearm is effectuated to the transferee. The transferee shall retain the approved application as proof that the firearm described therein is registered to the transferee, and shall make the approved Form 4 (Firearms) available to any ATF officer on request. If the application, Form 4 (Firearms), to transfer a firearm is disapproved by the Director, the original application and the remittance for purchase of the stamp will be returned to the transferor with reasons for the disapproval stated on the application. An application, Form 4 (Firearms), to transfer a firearm shall be denied if the transfer, receipt, or possession of a firearm would place the transferee in violation of law. In addition to any other records checks that may be conducted to determine whether the transfer, receipt, or possession of a firearm would place the transferee in violation of law, the Director shall contact the National Instant Criminal Background Check System.</P> <CITA>[T.D. ATF-270, 53 FR 10509, Mar. 31, 1988, as amended by T.D. ATF-415, 63 FR 58281, Oct. 29, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.87</SECTNO> <SUBJECT>Cancellation of stamp.</SUBJECT> <P>The method of cancellation of the stamp required by this subpart as prescribed in § 479.67 shall be used.</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exemptions Relating to Transfers of Firearms</HD> <SECTION> <SECTNO>§ 479.88</SECTNO> <SUBJECT>Special (occupational) taxpayers.</SUBJECT> <P>(a) A firearm registered to a person qualified under this part to engage in business as an importer, manufacturer, or dealer may be transferred by that person without payment of the transfer tax to any other person qualified under this part to manufacture, import, or deal in firearms.<PRTPAGE P="141"/> </P> <P>(b) The exemption provided in paragraph (a) of this section shall be obtained by the transferor of the firearm filing with the Director an application, Form 3 (Firearms), Application for Tax-exempt Transfer of Firearm and Registration to Special (Occupational) Taxpayer, in duplicate, executed under the penalties of perjury. The application, Form 3 (Firearms), shall (1) show the name and address of the transferor and of the transferee, (2) identify the Federal firearms license and special (occupational) tax stamp of the transferor and of the transferee, (3) show the name and address of the manufacturer and the importer of the firearm, if known, (4) show the type, model, overall length (if applicable), length of barrel, caliber, gauge or size, serial number, and other marks of identification of the firearm, and (5) contain a statement by the transferor that he is entitled to the exemption because the transferee is a person qualified under this part to manufacture, import, or deal in firearms. If the Director approves an application, Form 3 (Firearms), he shall return the original Form 3 (Firearms) to the transferor with the approval noted thereon. Approval of an application, Form 3 (Firearms), by the Director shall remove registration of the firearm reported thereon from the transferor and shall effectuate the registration of that firearm to the transferee. Upon receipt of the approved Form 3 (Firearms), the transferor shall deliver same with the firearm to the transferee. The transferor shall not transfer the firearm to the transferee until his application, Form 3 (Firearms), has been approved by the Director and the original thereof has been returned to the transferor. If the Director disapproves the application, Form 3 (Firearms), he shall return the original Form 3 (Firearms) to the transferor with the reasons for the disapproval stated thereon.</P> <P>(c) The transferor shall be responsible for establishing the exempt status of the transferee before making a transfer under the provisions of this section. Therefore, before engaging in transfer negotiations with the transferee, the transferor should satisfy himself as to the claimed exempt status of the transferee and the bona fides of the transaction. If not fully satisfied, the transferor should communicate with the Director, report all circumstances regarding the proposed transfer, and await the Director's advice before making application for the transfer. An unapproved transfer or a transfer to an unauthorized person may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5852, 5861, and 5871.)</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-271, 53 FR 17551, May 17, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.89</SECTNO> <SUBJECT>Transfers to the United States.</SUBJECT> <P>A firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of this part.</P> </SECTION> <SECTION> <SECTNO>§ 479.90</SECTNO> <SUBJECT>Certain government entities.</SUBJECT> <P>(a) A firearm may be transferred without payment of the transfer tax to or from any State, possession of the United States, any political subdivision thereof, or any official police organization of such a governmental entity engaged in criminal investigations.</P> <P>(b) The exemption provided in paragraph (a) of this section shall be obtained by the transferor of the firearm filing with the Director an application, Form 5 (Firearms), Application for Tax-exempt Transfer and Registration of Firearm, in duplicate, executed under the penalties of perjury. The application shall (1) show the name and address of the transferor and of the transferee, (2) identify the Federal firearms license and special (occupational) tax stamp, if any, of the transferor and of the transferee, (3) show the name and address of the manufacturer and the importer of the firearm, if known, (4) show the type, model, overall length (if applicable), length of barrel, caliber, gauge or size, serial number, and other marks of identification of the firearm, and (5) contain a statement by the <PRTPAGE P="142"/>transferor that the transferor is entitled to the exemption because either the transferor or the transferee is a governmental entity coming within the purview of paragraph (a) of this section. In the case of a transfer of a firearm by a governmental entity to a transferee who is a natural person not qualified as a manufacturer, importer, or dealer under this part, the transferee shall be further identified in the manner prescribed in § 479.85. If the Director approves an application, Form 5 (Firearms), the original Form 5 (Firearms) shall be returned to the transferor with the approval noted thereon. Approval of an application, Form 5 (Firearms), by the Director shall effectuate the registration of that firearm to the transferee. Upon receipt of the approved Form 5 (Firearms), the transferor shall deliver same with the firearm to the transferee. The transferor shall not transfer the firearm to the transferee until the application, Form 5 (Firearms), has been approved by the Director and the original thereof has been returned to the transferor. If the Director disapproves the application, Form 5 (Firearms), the original Form 5 (Firearms) shall be returned to the transferor with the reasons for the disapproval stated thereon. An application by a governmental entity to transfer a firearm shall be denied if the tranfer, receipt, or possession of a firearm would place the transferee in violation of law.</P> <P>(c) The transferor shall be responsible for establishing the exempt status of the transferee before making a transfer under the provisions of this section. Therefore, before engaging in transfer negotiations with the transferee, the transferor should satisfy himself of the claimed exempt status of the transferee and the bona fides of the transaction. If not fully satisfied, the transferor should communicate with the Director, report all circumstances regarding the proposed transfer, and await the Director's advice before making application for transfer. An unapproved transfer or a transfer to an unauthorized person may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5852, 5861, and 5871.)</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-241, 51 FR 39632, Oct. 29, 1986; T.D. ATF-270, 53 FR 10510, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.91</SECTNO> <SUBJECT>Unserviceable firearms.</SUBJECT> <P>An unserviceable firearm may be transferred as a curio or ornament without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, except a statement shall be entered on the transfer application, Form 5 (Firearms), by the transferor that he is entitled to the exemption because the firearm to be transferred is unservicable and is being transferred as a curio or ornament. An unapproved transfer, the transfer of a firearm under the provisions of this section which is in fact not an unserviceable firearm, or the transfer of an unserviceable firearm as something other than a curio or ornament, may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5811, 5852, 5861, and 5871.)</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.92</SECTNO> <SUBJECT>Transportation of firearms to effect transfer.</SUBJECT> <P>Notwithstanding any provision of § 478.28 of this chapter, it shall not be required that authorization be obtained from the Director for the transportation in interstate or foreign commerce of a firearm in order to effect the transfer of a firearm authorized under the provisions of this subpart.</P> <CITA>[T.D. ATF-270, 53 FR 10510, Mar. 31, 1988]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Other Provisions</HD> <SECTION> <SECTNO>§ 479.93</SECTNO> <SUBJECT>Transfers of firearms to certain persons.</SUBJECT> <P>Where the transfer of a destructive device, machine gun, short-barreled shotgun, or short-barreled rifle is to be made by a person licensed under the provisions of Title I of the Gun Control Act of 1968 (82 Stat. 1213) to a person not so licensed, the sworn statement <PRTPAGE P="143"/>required by § 478.98 of this chapter shall be attached to and accompany the transfer application required by this subpart.</P> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Registration and Identification of Firearms</HD> <SECTION> <SECTNO>§ 479.101</SECTNO> <SUBJECT>Registration of firearms.</SUBJECT> <P>(a) The Director shall maintain a central registry of all firearms in the United States which are not in the possession of or under the control of the United States. This registry shall be known as the National Firearms Registration and Transfer Record and shall include:</P> <P>(1) Identification of the firearm as required by this part;</P> <P>(2) Date of registration; and</P> <P>(3) Identification and address of person entitled to possession of the firearm as required by this part.</P> <P>(b) Each manufacturer, importer, and maker shall register each firearm he manufactures, imports, or makes in the manner prescribed by this part. Each firearm transferred shall be registered to the transferee by the transferor in the manner prescribed by this part. No firearm may be registered by a person unlawfully in possession of the firearm except during an amnesty period established under section 207 of the Gun Control Act of 1968 (82 Stat. 1235).</P> <P>(c) A person shown as possessing firearms by the records maintained by the Director pursuant to the National Firearms Act (26 U.S.C. Chapter 53) in force on October 31, 1968, shall be considered to have registered the firearms in his possession which are disclosed by that record as being in his possession on October 31, 1968.</P> <P>(d) The National Firearms Registration and Transfer Record shall include firearms registered to the possessors thereof under the provisions of section 207 of the Gun Control Act of 1968.</P> <P>(e) A person possessing a firearm registered to him shall retain proof of registration which shall be made available to any ATF officer upon request.</P> <P>(f) A firearm not identified as required by this part shall not be registered.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.102</SECTNO> <SUBJECT>How must firearms be identified?</SUBJECT> <P>(a) You, as a manufacturer, importer, or maker of a firearm, must legibly identify the firearm as follows:</P> <P>(1) By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be engraved, cast, stamped (impressed) or placed on the frame or receiver thereof an individual serial number. The serial number must be placed in a manner not susceptible of being readily obliterated, altered, or removed, and must not duplicate any serial number placed by you on any other firearm. For firearms manufactured, imported, or made on and after January 30, 2002, the engraving, casting, or stamping (impressing) of the serial number must be to a minimum depth of .003 inch and in a print size no smaller than 1/16 inch; and</P> <P>(2) By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be engraved, cast, stamped (impressed), or placed on the frame, receiver, or barrel thereof certain additional information. This information must be placed in a manner not susceptible of being readily obliterated, altered or removed. For firearms manufactured, imported, or made on and after January 30, 2002, the engraving, casting, or stamping (impressing) of this information must be to a minimum depth of .003 inch. The additional information includes:</P> <P>(i) The model, if such designation has been made;</P> <P>(ii) The caliber or gauge;</P> <P>(iii) Your name (or recognized abbreviation) and also, when applicable, the name of the foreign manufacturer or maker;</P> <P>(iv) In the case of a domestically made firearm, the city and State (or recognized abbreviation thereof) where you as the manufacturer maintain your place of business, or where you, as the maker, made the firearm; and</P> <P>(v) In the case of an imported firearm, the name of the country in which <PRTPAGE P="144"/>it was manufactured and the city and State (or recognized abbreviation thereof) where you as the importer maintain your place of business. For additional requirements relating to imported firearms, see Customs regulations at 19 CFR part 134.</P> <P>(b) The depth of all markings required by this section will be measured from the flat surface of the metal and not the peaks or ridges. The height of serial numbers required by paragraph (a)(1) of this section will be measured as the distance between the latitudinal ends of the character impression bottoms (bases).</P> <P>(c) The Director may authorize other means of identification upon receipt of a letter application from you, submitted in duplicate, showing that such other identification is reasonable and will not hinder the effective administration of this part.</P> <P>(d) In the case of a destructive device, the Director may authorize other means of identifying that weapon upon receipt of a letter application from you, submitted in duplicate, showing that engraving, casting, or stamping (impressing) such a weapon would be dangerous or impracticable.</P> <P>(e) A firearm frame or receiver that is not a component part of a complete weapon at the time it is sold, shipped, or otherwise disposed of by you must be identified as required by this section.</P> <P>(f)(1) Any part defined as a machine gun, muffler, or silencer for the purposes of this part that is not a component part of a complete firearm at the time it is sold, shipped, or otherwise disposed of by you must be identified as required by this section.</P> <P>(2) The Director may authorize other means of identification of parts defined as machine guns other than frames or receivers and parts defined as mufflers or silencers upon receipt of a letter application from you, submitted in duplicate, showing that such other identification is reasonable and will not hinder the effective administration of this part.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0550) </APPRO> <CITA>[T.D. ATF-461, 66 FR 40601, Aug. 3, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.103</SECTNO> <SUBJECT>Registration of firearms manufactured.</SUBJECT> <P>Each manufacturer qualified under this part shall file with the Director an accurate notice on Form 2 (Firearms), Notice of Firearms Manufactured or Imported, executed under the penalties of perjury, to show his manufacture of firearms. The notice shall set forth the name and address of the manufacturer, identify his special (occupational) tax stamp and Federal firearms license, and show the date of manufacture, the type, model, length of barrel, overall length, caliber, gauge or size, serial numbers, and other marks of identification of the firearms he manufactures, and the place where the manufactured firearms will be kept. All firearms manufactured by him during a single day shall be included on one notice, Form 2 (Firearms), filed by the manufacturer no later than the close of the next business day. The manufacturer shall prepare the notice, Form 2 (Firearms), in duplicate, file the original notice as prescribed herein and keep the copy with the records required by subpart I of this part at the premises covered by his special (occupational) tax stamp. Receipt of the notice, Form 2 (Firearms), by the Director shall effectuate the registration of the firearms listed on that notice. The requirements of this part relating to the transfer of a firearm are applicable to transfers by qualified manufacturers.</P> </SECTION> <SECTION> <SECTNO>§ 479.104</SECTNO> <SUBJECT>Registration of firearms by certain governmental entities.</SUBJECT> <P>Any State, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations, which acquires for official use a firearm not registered to it, such as by abandonment or by forfeiture, will register such firearm with the Director by filing Form 10 (Firearms), Registration of Firearms Acquired by Certain Governmental Entities, and such registration shall become a part of the National Firearms Registration and Transfer Record. The application shall identify the applicant, describe each firearm covered by the application, show the location where each firearm usually <PRTPAGE P="145"/>will be kept, and, if the firearm is unserviceable, the application shall show how the firearm was made unserviceable. This section shall not apply to a firearm merely being held for use as evidence in a criminal proceeding. The Form 10 (Firearms) shall be executed in duplicate in accordance with the instructions thereon. Upon registering the firearm, the Director shall return the original Form 10 (Firearms) to the registrant with notification thereon that registration of the firearm has been made. The registration of any firearm under this section is for official use only and a subsequent transfer will be approved only to other governmental entities for official use.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-241, 51 FR 39633, Oct. 29, 1986; T.D. ATF-270, 53 FR 10510, Mar. 31, 1988]</CITA> </SECTION> <SUBJGRP> <HD SOURCE="HED">Machine Guns</HD> <SECTION> <SECTNO>§ 479.105</SECTNO> <SUBJECT>Transfer and possession of machine guns.</SUBJECT> <P>(a) <E T="03">General.</E> As provided by 26 U.S.C. 5812 and 26 U.S.C. 5822, an application to make or transfer a firearm shall be denied if the making, transfer, receipt, or possession of the firearm would place the maker or transferee in violation of law. Section 922(o), Title 18, U.S.C., makes it unlawful for any person to transfer or possess a machine gun, except a transfer to or by, or possession by or under the authority of, the United States or any department or agency thereof or a State, or a department, agency, or political subdivision thereof; or any lawful transfer or lawful possession of a machine gun that was lawfully possessed before May 19, 1986. Therefore, notwithstanding any other provision of this part, no application to make, transfer, or import a machine gun will be approved except as provided by this section.</P> <P>(b) <E T="03">Machine guns lawfully possessed prior to May 19, 1986.</E> A machine gun possessed in compliance with the provisions of this part prior to May 19, 1986, may continue to be lawfully possessed by the person to whom the machine gun is registered and may, upon compliance with the provisions of this part, be lawfully transferred to and possessed by the transferee.</P> <P>(c) <E T="03">Importation and manufacture.</E> Subject to compliance with the provisions of this part, importers and manufacturers qualified under this part may import and manufacture machine guns on or after May 19, 1986, for sale or distribution to any department or agency of the United States or any State or political subdivision thereof, or for use by dealers qualified under this part as sales samples as provided in paragraph (d) of this section. The registration of such machine guns under this part and their subsequent transfer shall be conditioned upon and restricted to the sale or distribution of such weapons for the official use of Federal, State or local governmental entities. Subject to compliance with the provisions of this part, manufacturers qualified under this part may manufacture machine guns on or after May 19, 1986, for exportation in compliance with the Arms Export Control Act (22 U.S.C. 2778) and regulations prescribed thereunder by the Department of State.</P> <P>(d) <E T="03">Dealer sales samples.</E> Subject to compliance with the provisions of this part, applications to transfer and register a machine gun manufactured or imported on or after May 19, 1986, to dealers qualified under this part will be approved if it is established by specific information the expected governmental customers who would require a demonstration of the weapon, information as to the availability of the machine gun to fill subsequent orders, and letters from governmental entities expressing a need for a particular model or interest in seeing a demonstration of a particular weapon. Applications to transfer more than one machine gun of a particular model to a dealer must also establish the dealer's need for the quantity of samples sought to be transferred.</P> <P>(e) <E T="03">The making of machine guns on or after May 19, 1986.</E> Subject to compliance with the provisions of this part, applications to make and register machine guns on or after May 19, 1986, for the benefit of a Federal, State or local governmental entity (e.g., an invention for possible future use of a governmental entity or the making of a weapon in connection with research and development on behalf of such an entity) will be approved if it is established by <PRTPAGE P="146"/>specific information that the machine gun is particularly suitable for use by Federal, State or local governmental entities and that the making of the weapon is at the request and on behalf of such an entity.</P> <P>(f) <E T="03">Discontinuance of business.</E> Since section 922(o), Title 18, U.S.C., makes it unlawful to transfer or possess a machine gun except as provided in the law, any qualified manufacturer, importer, or dealer intending to discontinue business shall, prior to going out of business, transfer in compliance with the provisions of this part any machine gun manufactured or imported after May 19, 1986, to a Federal, State or local governmental entity, qualified manufacturer, qualified importer, or, subject to the provisions of paragraph (d) of this section, dealer qualified to possess such, machine gun.</P> <CITA>[T.D. ATF-270, 53 FR 10510, Mar. 31, 1988]</CITA> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H—Importation and Exportation</HD> <SUBJGRP> <HD SOURCE="HED">Importation</HD> <SECTION> <SECTNO>§ 479.111</SECTNO> <SUBJECT>Procedure.</SUBJECT> <P>(a) No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction unless the person importing or bringing in the firearm establishes to the satisfaction of the Director that the firearm to be imported or brought in is being imported or brought in for:</P> <P>(1) 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</P> <P>(2) Scientific or research purposes; or</P> <P>(3) Testing or use as a model by a registered manufacturer or solely for use as a sample by a registered importer or registered dealer.</P> <FP>The burden of proof is affirmatively on any person importing or bringing the firearm into the United States or any territory under its control or jurisdiction to show that the firearm is being imported or brought in under one of the above paragraphs. Any person desiring to import or bring a firearm into the United States under this paragraph shall file with the Director an application on Form 6 (Firearms), Application and Permit for Importation of Firearms, Ammunition and Implements of War, in triplicate, executed under the penalties of perjury. The application shall show the information required by subpart G of Part 478 of this chapter. A detailed explanation of why the importation of the firearm falls within the standards set out in this paragraph shall be attached to the application. The person seeking to import or bring in the firearm will be notified of the approval or disapproval of his application. If the application is approved, the original Form 6 (Firearms) will be returned to the applicant showing such approval and he will present the approved application, Form 6 (Firearms), to the Customs officer at the port of importation. The approval of an application to import a firearm shall be automatically terminated at the expiration of one year from the date of approval unless, upon request, it is further extended by the Director. If the firearm described in the approved application is not imported prior to the expiration of the approval, the Director shall be so notified. Customs officers will not permit release of a firearm from Customs custody, except for exportation, unless covered by an application which has been approved by the Director and which is currently effective. The importation or bringing in of a firearm not covered by an approved application may subject the person responsible to civil and criminal liabilities. (26 U.S.C. 5861, 5871, and 5872.)</FP> <P>(b) Part 478 of this chapter also contains requirements and procedures for the importation of firearms into the United States. A firearm may not be imported into the United States under this part unless those requirements and procedures are also complied with by the person importing the firearm.</P> <P>(c) The provisions of this subpart shall not be construed as prohibiting the return to the United States or any territory under its control or jurisdiction of a firearm by a person who can establish to the satisfaction of Customs that (1) the firearm was taken out of the United States or any territory under its control or jurisdiction <PRTPAGE P="147"/>by such person, (2) the firearm is registered to that person, and (3) if appropriate, the authorization required by Part 478 of this chapter for the transportation of such a firearm in interstate or foreign commerce has been obtained by such person.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979; ATF-325, 57 FR 29787, July 7, 1992]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.112</SECTNO> <SUBJECT>Registration of imported firearms.</SUBJECT> <P>(a) Each importer shall file with the Director an accurate notice on Form 2 (Firearms), Notice of Firearms Manufactured or Imported, executed under the penalties of perjury, showing the importation of a firearm. The notice shall set forth the name and address of the importer, identify the importer's special (occupational) tax stamp and Federal firearms license, and show the import permit number, the date of release from Customs custody, the type, model, length of barrel, overall length, caliber, gauge or size, serial number, and other marks of identification of the firearm imported, and the place where the imported firearm will be kept. The Form 2 (Firearms) covering an imported firearm shall be filed by the importer no later than fifteen (15) days from the date the firearm was released from Customs custody. The importer shall prepare the notice, Form 2 (Firearms), in duplicate, file the original return as prescribed herein, and keep the copy with the records required by subpart I of this part at the premises covered by the special (occupational) tax stamp. The timely receipt by the Director of the notice, Form 2 (Firearms), and the timely receipt by the Director of the copy of Form 6A (Firearms), Release and Receipt of Imported Firearms, Ammunition and Implements of War, required by § 478.112 of this chapter, covering the weapon reported on the Form 2 (Firearms) by the qualified importer, shall effectuate the registration of the firearm to the importer.</P> <P>(b) The requirements of this part relating to the transfer of a firearm are applicable to the transfer of imported firearms by a qualified importer or any other person.</P> <P>(c) Subject to compliance with the provisions of this part, an application, Form 6 (Firearms), to import a firearm by an importer or dealer qualified under this part, for use as a sample in connection with sales of such firearms to Federal, State or local governmental entities, will be approved if it is established by specific information attached to the application that the firearm is suitable or potentially suitable for use by such entities. Such information must show why a sales sample of a particular firearm is suitable for such use and the expected governmental customers who would require a demonstration of the firearm. Information as to the availability of the firearm to fill subsequent orders and letters from governmental entities expressing a need for a particular model or interest in seeing a demonstration of a particular firearm would establish suitability for governmental use. Applications to import more than one firearm of a particular model for use as a sample by an importer or dealer must also establish the importer's or dealer's need for the quantity of samples sought to be imported.</P> <P>(d) Subject to compliance with the provisions of this part, an application, Form 6 (Firearms), to import a firearm by an importer or dealer qualified under this part, for use as a sample in connection with sales of such firearms to Federal, State or local governmental entities, will be approved if it is established by specific information attached to the application that the firearm is particularly suitable for use by such entities. Such information must show why a sales sample of a particular firearm is suitable for such use and the expected governmental customers who would require a demonstration of the firearm. Information as to the availability of the firearm to fill subsequent orders and letters from governmental entities expressing a need for a particular model or interest in seeing a demonstration of a particular firearm would establish suitability for governmental use. Applications to import more than one firearm of a particular model for use as a sample by an importer or dealer must also establish the importer's or dealer's need for the <PRTPAGE P="148"/>quantity of samples sought to be imported.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-241, 51 FR 39633, Oct. 29, 1986; T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.113</SECTNO> <SUBJECT>Conditional importation.</SUBJECT> <P>The Director shall permit the conditional importation or bringing into the United States of any firearm for the purpose of examining and testing the firearm in connection with making a determination as to whether the importation or bringing in of such firearm will be authorized under this subpart. An application under this section shall be filed on Form 6 (Firearms), in triplicate, with the Director. The Director may impose conditions upon any importation under this section including a requirement that the firearm be shipped directly from Customs custody to the Director and that the person importing or bringing in the firearm must agree to either export the weapon or destroy it if a final determination is made that it may not be imported or brought in under this subpart. A firearm so imported or brought into the United States may be released from Customs custody in the manner prescribed by the conditional authorization of the Director.</P> <CITA>[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]</CITA> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Exportation</HD> <SECTION> <SECTNO>§ 479.114</SECTNO> <SUBJECT>Application and permit for exportation of firearms.</SUBJECT> <P>Any person desiring to export a firearm without payment of the transfer tax must file with the Director an application on Form 9 (Firearms), Application and Permit for Exportation of Firearms, in quadruplicate, for a permit providing for deferment of tax liability. Part 1 of the application shall show the name and address of the foreign consignee, number of firearms covered by the application, the intended port of exportation, a complete description of each firearm to be exported, the name, address, State Department license number (or date of application if not issued), and identification of the special (occupational) tax stamp of the transferor. Part 1 of the application shall be executed under the penalties of perjury by the transferor and shall be supported by a certified copy of a written order or contract of sale or other evidence showing that the firearm is to be shipped to a foreign designation. Where it is desired to make a transfer free of tax to another person who in turn will export the firearm, the transferor shall likewise file an application supported by evidence that the transfer will start the firearm in course of exportation, except, however, that where such transferor and exporter are registered special-taxpayers the transferor will not be required to file an application on Form 9 (Firearms).</P> </SECTION> <SECTION> <SECTNO>§ 479.115</SECTNO> <SUBJECT>Action by Director.</SUBJECT> <P>If the application is acceptable, the Director will execute the permit, Part 2 of Form 9 (Firearms), to export the firearm described on the form and return three copies thereof to the applicant. Issuance of the permit by the Director will suspend assertion of tax liability for a period of six (6) months from the date of issuance. If the application is disapproved, the Director will indicate thereon the reason for such action and return the forms to the applicant.</P> </SECTION> <SECTION> <SECTNO>§ 479.116</SECTNO> <SUBJECT>Procedure by exporter.</SUBJECT> <P>Shipment may not be made until the permit, Form 9 (Firearms), is received from the Director. If exportation is to be made by means other than by parcel post, two copies of the form must be addressed to the District Director of Customs at the port of exportation, and must precede or accompany the shipment in order to permit appropriate inspection prior to lading. If exportation is to be made by parcel post, one copy of the form must be presented to the postmaster at the office receiving the parcel who will execute Part 4 of such form and return the form to the exporter for transmittal to the Director. In the event exportation is not effected, all copies of the form must be immediately returned to the Director for cancellation.</P> </SECTION> <SECTION> <SECTNO>§ 479.117</SECTNO> <SUBJECT>Action by Customs.</SUBJECT> <P>Upon receipt of a permit, Form 9 (Firearms), in duplicate, authorizing <PRTPAGE P="149"/>the exportation of firearms, the District Director of Customs may order such inspection as deemed necessary prior to lading of the merchandise. If satisfied that the shipment is proper and the information contained in the permit to export is in agreement with information shown in the shipper's export declaration, the District Director of Customs will, after the merchandise has been duly exported, execute the certificate of exportation (Part 3 of Form 9 (Firearms)). One copy of the form will be retained with the shipper's export declaration and the remaining copy thereof will be transmitted to the Director.</P> </SECTION> <SECTION> <SECTNO>§ 479.118</SECTNO> <SUBJECT>Proof of exportation.</SUBJECT> <P>Within a six-month's period from date of issuance of the permit to export firearms, the exporter shall furnish or cause to be furnished to the Director (a) the certificate of exportation (Part 3 of Form 9 (Firearms)) executed by the District Director of Customs as provided in § 479.117, or (b) the certificate of mailing by parcel post (Part 4 of Form 9 (Firearms)) executed by the postmaster of the post office receiving the parcel containing the firearm, or (c) a certificate of landing executed by a Customs officer of the foreign country to which the firearm is exported, or (d) a sworn statement of the foreign consignee covering the receipt of the firearm, or (e) the return receipt, or a reproduced copy thereof, signed by the addressee or his agent, where the shipment of a firearm was made by insured or registered parcel post. Issuance of a permit to export a firearm and furnishing of evidence establishing such exportation under this section will relieve the actual exporter and the person selling to the exporter for exportation from transfer tax liability. Where satisfactory evidence of exportation of a firearm is not furnished within the stated period, the transfer tax will be assessed.</P> </SECTION> <SECTION> <SECTNO>§ 479.119</SECTNO> <SUBJECT>Transportation of firearms to effect exportation.</SUBJECT> <P>Notwithstanding any provision of § 478.28 of this chapter, it shall not be required that authorization be obtained from the Director for the transportation in interstate or foreign commerce of a firearm in order to effect the exportation of a firearm authorized under the provisions of this subpart.</P> <CITA>[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.120</SECTNO> <SUBJECT>Refunds.</SUBJECT> <P>Where, after payment of tax by the manufacturer, a firearm is exported, and satisfactory proof of exportation (see § 479.118) is furnished, a claim for refund may be submitted on Form 843 (see § 479.172). If the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. A claim for refund by an exporter of tax paid by a manufacturer should be accompanied by waiver of the manufacturer and proof of tax payment by the latter.</P> </SECTION> <SECTION> <SECTNO>§ 479.121</SECTNO> <SUBJECT>Insular possessions.</SUBJECT> <P>Transfers of firearms to persons in the insular possessions of the United States are exempt from transfer tax, provided title in cases involving change of title (and custody or control, in cases not involving change of title), does not pass to the transferee or his agent in the United States. However, such exempt transactions must be covered by approved permits and supporting documents corresponding to those required in the case of firearms exported to foreign countries (see §§ 479.114 and 479.115), except that the Director may vary the requirements herein set forth in accordance with the requirements of the governing authority of the insular possession. Shipments to the insular possessions will not be authorized without compliance with the requirements of the governing authorities thereof. In the case of a nontaxable transfer to a person in such insular possession, the exemption extends only to such transfer and not to prior transfers.</P> </SECTION> </SUBJGRP> <SUBJGRP> <HD SOURCE="HED">Arms Export Control Act</HD> <SECTION> <SECTNO>§ 479.122</SECTNO> <SUBJECT>Requirements.</SUBJECT> <P>(a) Persons engaged in the business of importing firearms are required by the Arms Export Control Act (22 U.S.C. 2778) to register with the Director. (See Part 447 of this chapter.)</P> <P>(b) Persons engaged in the business of exporting firearms caliber .22 or larger <PRTPAGE P="150"/>are subject to the requirements of a license issued by the Secretary of State. Application for such license should be made to the Office of Munitions Control, Department of State, Washington, DC 20502, prior to exporting firearms.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-241, 51 FR 39634, Oct. 29, 1986; T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]</CITA> </SECTION> </SUBJGRP> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Records and Returns</HD> <SECTION> <SECTNO>§ 479.131</SECTNO> <SUBJECT>Records.</SUBJECT> <P>For the purposes of this part, each manufacturer, importer, and dealer in firearms shall keep and maintain such records regarding the manufacture, importation, acquisition (whether by making, transfer, or otherwise), receipt, and disposition of firearms as are prescribed, and in the manner and place required, by part 478 of this chapter. In addition, each manufacturer, importer, and dealer shall maintain, in chronological order, at his place of business a separate record consisting of the documents required by this part showing the registration of any firearm to him. If firearms owned or possessed by a manufacturer, importer, or dealer are stored or kept on premises other than the place of business shown on his special (occupational) tax stamp, the record establishing registration shall show where such firearms are stored or kept. The records required by this part shall be readily accessible for inspection at all reasonable times by ATF officers.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0387)</APPRO> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14942, Apr. 16, 1984]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart J—Stolen or Lost Firearms or Documents</HD> <SECTION> <SECTNO>§ 479.141</SECTNO> <SUBJECT>Stolen or lost firearms.</SUBJECT> <P>Whenever any registered firearm is stolen or lost, the person losing possession thereof will, immediately upon discovery of such theft or loss, make a report to the Director showing the following:</P> <P>(a) Name and address of the person in whose name the firearm is registered, (b) kind of firearm, (c) serial number, (d) model, (e) caliber, (f) manufacturer of the firearm, (g) date and place of theft or loss, and (h) complete statement of facts and circumstances surrounding such theft or loss.</P> </SECTION> <SECTION> <SECTNO>§ 479.142</SECTNO> <SUBJECT>Stolen or lost documents.</SUBJECT> <P>When any Forms 1, 2, 3, 4, 5, 6A, or 10 (Firearms) evidencing possession of a firearm is stolen, lost, or destroyed, the person losing possession will immediately upon discovery of the theft, loss, or destruction report the matter to the Director. The report will show in detail the circumstances of the theft, loss, or destruction and will include all known facts which may serve to identify the document. Upon receipt of the report, the Director will make such investigation as appears appropriate and may issue a duplicate document upon such conditions as the circumstances warrant.</P> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Examination of Books and Records</HD> <SECTION> <SECTNO>§ 479.151</SECTNO> <SUBJECT>Failure to make returns: Substitute returns.</SUBJECT> <P>If any person required by this part to make returns shall fail or refuse to make any such return within the time prescribed by this part or designated by the Director, then the return shall be made by an ATF officer upon inspection of the books, but the making of such return by an ATF officer shall not relieve the person from any default or penalty incurred by reason of failure to make such return.</P> <SECAUTH>(53 Stat. 437; 26 U.S.C. 6020)</SECAUTH> </SECTION> <SECTION> <SECTNO>§ 479.152</SECTNO> <SUBJECT>Penalties (records and returns).</SUBJECT> <P>Any person failing to keep records or make returns, or making, or causing the making of, a false entry on any application, return or record, knowing such entry to be false, is liable to fine and imprisonment as provided in section 5871, I.R.C.</P> </SECTION> </SUBPART> <SUBPART> <PRTPAGE P="151"/> <HD SOURCE="HED">Subpart L—Distribution and Sale of Stamps</HD> <SECTION> <SECTNO>§ 479.161</SECTNO> <SUBJECT>National Firearms Act stamps.</SUBJECT> <P>“National Firearms Act” stamps evidencing payment of the transfer tax or tax on the making of a firearm are maintained by the Director. The remittance for purchase of the appropriate tax stamp shall be submitted with the application. Upon approval of the application, the Director will cause the appropriate tax to be paid by affixing the appropriate stamp to the application.</P> <CITA>[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.162</SECTNO> <SUBJECT>Stamps authorized.</SUBJECT> <P>Adhesive stamps of the $5 and $200 denomination, bearing the words “National Firearms Act,” have been prepared and only such stamps shall be used for the payment of the transfer tax and for the tax on the making of a firearm.</P> <CITA>[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.163</SECTNO> <SUBJECT>Reuse of stamps prohibited.</SUBJECT> <P>A stamp once affixed to one document cannot lawfully be removed and affixed to another. Any person willfully reusing such a stamp shall be subject to the penalty prescribed by 26 U.S.C. 7208.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart M—Redemption of or Allowance for Stamps or Refunds</HD> <SECTION> <SECTNO>§ 479.171</SECTNO> <SUBJECT>Redemption of or allowance for stamps.</SUBJECT> <P>Where a National Firearms Act stamp is destroyed, mutilated or rendered useless after purchase, and before liability has been incurred, such stamp may be redeemed by giving another stamp in lieu thereof. Claim for redemption of the stamp should be filed on ATF Form 2635 (5620.8) with the Director. Such claim shall be accompanied by the stamp or by a satisfactory explanation of the reasons why the stamp cannot be returned, and shall be filed within 3 years after the purchase of the stamp.</P> <SECAUTH>(68A Stat. 830; 26 U.S.C. 6805)</SECAUTH> <CITA>[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.172</SECTNO> <SUBJECT>Refunds.</SUBJECT> <P>As indicated in this part, the transfer tax or tax on the making of a firearm is ordinarily paid by the purchase and affixing of stamps, while special tax stamps are issued in payment of special (occupational) taxes. However, in exceptional cases, transfer tax, tax on the making of firearms, and/or special (occupational) tax may be paid pursuant to assessment. Claims for refunds of such taxes, paid pursuant to assessment, shall be filed on ATF Form 2635 (5620.8) within 3 years next after payment of the taxes. Such claims shall be filed with the regional director (compliance) serving the region in which the tax was paid. (For provisions relating to hand-carried documents and manner of filing, see 26 CFR 301.6091-1(b) and 301.6402-2(a).) When an applicant to make or transfer a firearm wishes a refund of the tax paid on an approved application where the firearm was not made pursuant to an approved Form 1 (Firearms) or transfer of the firearm did not take place pursuant to an approved Form 4 (Firearms), the applicant shall file a claim for refund of the tax on ATF Form 2635 (5620.8) with the Director. The claim shall be accompanied by the approved application bearing the stamp and an explanation why the tax liability was not incurred. Such claim shall be filed within 3 years next after payment of the tax.</P> <SECAUTH>(68A Stat. 808, 830; 26 U.S.C. 6511, 6805)</SECAUTH> <CITA>[T.D. ATF-270, 53 FR 10512, Mar. 31, 1988]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart N—Penalties and Forfeitures</HD> <SECTION> <SECTNO>§ 479.181</SECTNO> <SUBJECT>Penalties.</SUBJECT> <P>Any person who violates or fails to comply with the requirements of 26 U.S.C. Chapter 53 shall, upon conviction, be subject to the penalties imposed under 26 U.S.C. 5871.</P> <CITA>[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <PRTPAGE P="152"/> <SECTNO>§ 479.182</SECTNO> <SUBJECT>Forfeitures.</SUBJECT> <P>Any firearm involved in any violation of the provisions of 26 U.S.C. Chapter 53, shall be subject to seizure, and forfeiture under the internal revenue laws: <E T="03">Provided, however,</E> That the disposition of forfeited firearms shall be in conformance with the requirements of 26 U.S.C. 5872. In addition, any vessel, vehicle or aircraft used to transport, carry, convey or conceal or possess any firearm with respect to which there has been committed any violation of any provision of 26 U.S.C. Chapter 53, or the regulations in this part issued pursuant thereto, shall be subject to seizure and forfeiture under the Customs laws, as provided by the act of August 9, 1939 (49 U.S.C. App., Chapter 11).</P> <CITA>[T.D. ATF-270, 53 FR 10512, Mar. 31, 1988]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart O—Other Laws Applicable</HD> <SECTION> <SECTNO>§ 479.191</SECTNO> <SUBJECT>Applicability of other provisions of internal revenue laws.</SUBJECT> <P>All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see 26 U.S.C. 5846).</P> <CITA>[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.192</SECTNO> <SUBJECT>Commerce in firearms and ammunition.</SUBJECT> <P>For provisions relating to commerce in firearms and ammunition, including the movement of destructive devices, machine guns, short-barreled shotguns, or short-barreled rifles, see 18 U.S.C. Chapter 44, and Part 478 of this chapter issued pursuant thereto.</P> <CITA>[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]</CITA> </SECTION> <SECTION> <SECTNO>§ 479.193</SECTNO> <SUBJECT>Arms Export Control Act.</SUBJECT> <P>For provisions relating to the registration and licensing of persons engaged in the business of manufacturing, importing or exporting arms, ammunition, or implements of war, see the Arms Export Control Act (22 U.S.C. 2778), and the regulations issued pursuant thereto. (See also Part 447 of this chapter.)</P> <CITA>[T.D. ATF-270, 53 FR 10512, Mar. 31, 1988]</CITA> </SECTION> </SUBPART> </PART> </SUBCHAP> <SUBCHAP TYPE="P"> <PRTPAGE P="153"/> <HD SOURCE="HED">SUBCHAPTER C—EXPLOSIVES</HD> <PART> <EAR>Pt. 555</EAR> <HD SOURCE="HED">PART 555—COMMERCE IN EXPLOSIVES</HD> <CONTENTS> <SUBPART> <HD SOURCE="HED">Subpart A—Introduction</HD> <SECHD>Sec.</SECHD> <SECTNO>555.1</SECTNO> <SUBJECT>Scope of regulations.</SUBJECT> <SECTNO>555.2</SECTNO> <SUBJECT>Relation to other provisions of law.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTNO>555.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart C—Administrative and Miscellaneous Provisions</HD> <SECTNO>555.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <SECTNO>555.22</SECTNO> <SUBJECT>Alternate methods or procedures; emergency variations from requirements.</SUBJECT> <SECTNO>555.23</SECTNO> <SUBJECT>List of explosive materials.</SUBJECT> <SECTNO>555.24</SECTNO> <SUBJECT>Right of entry and examination.</SUBJECT> <SECTNO>555.25</SECTNO> <SUBJECT>Disclosure of information.</SUBJECT> <SECTNO>555.26</SECTNO> <SUBJECT>Prohibited shipment, transportation, receipt, possession, or distribution of explosive materials.</SUBJECT> <SECTNO>555.27</SECTNO> <SUBJECT>Out-of-State disposition of explosive materials.</SUBJECT> <SECTNO>555.28</SECTNO> <SUBJECT>Stolen explosive materials.</SUBJECT> <SECTNO>555.29</SECTNO> <SUBJECT>Unlawful storage.</SUBJECT> <SECTNO>555.30</SECTNO> <SUBJECT>Reporting theft or loss of explosive materials.</SUBJECT> <SECTNO>555.31</SECTNO> <SUBJECT>Inspection of site of accidents or fires; right of entry.</SUBJECT> <SECTNO>555.32</SECTNO> <SUBJECT>Special explosive devices.</SUBJECT> <SECTNO>555.33</SECTNO> <SUBJECT>Background checks and clearances (effective May 24, 2003).</SUBJECT> <SECTNO>555.34</SECTNO> <SUBJECT>Replacement of stolen or lost ATF Form 5400.30 (Intrastate Purchase of Explosives Coupon (IPEC)).</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Licenses and Permits</HD> <SECTNO>555.41</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>555.42</SECTNO> <SUBJECT>License fees.</SUBJECT> <SECTNO>555.43</SECTNO> <SUBJECT>Permit fees.</SUBJECT> <SECTNO>555.44</SECTNO> <SUBJECT>License or permit fee not refundable.</SUBJECT> <SECTNO>555.45</SECTNO> <SUBJECT>Original license or permit.</SUBJECT> <SECTNO>555.46</SECTNO> <SUBJECT>Renewal of license or permit.</SUBJECT> <SECTNO>555.47</SECTNO> <SUBJECT>Insufficient fee.</SUBJECT> <SECTNO>555.48</SECTNO> <SUBJECT>Abandoned application.</SUBJECT> <SECTNO>555.49</SECTNO> <SUBJECT>Issuance of license or permit.</SUBJECT> <SECTNO>555.50</SECTNO> <SUBJECT>Correction of error on license or permit.</SUBJECT> <SECTNO>555.51</SECTNO> <SUBJECT>Duration of license or permit.</SUBJECT> <SECTNO>555.52</SECTNO> <SUBJECT>Limitations on license or permit.</SUBJECT> <SECTNO>555.53</SECTNO> <SUBJECT>License and permit not transferable.</SUBJECT> <SECTNO>555.54</SECTNO> <SUBJECT>Change of address.</SUBJECT> <SECTNO>555.55</SECTNO> <SUBJECT>Change in class of explosive materials.</SUBJECT> <SECTNO>555.56</SECTNO> <SUBJECT>Change in trade name.</SUBJECT> <SECTNO>555.57</SECTNO> <SUBJECT>Change of control, change in responsible persons, and change of employees.</SUBJECT> <SECTNO>555.58</SECTNO> <SUBJECT>Continuing partnerships.</SUBJECT> <SECTNO>555.59</SECTNO> <SUBJECT>Right of succession by certain persons.</SUBJECT> <SECTNO>555.60</SECTNO> <SUBJECT>Certain continuances of business or operations.</SUBJECT> <SECTNO>555.61</SECTNO> <SUBJECT>Discontinuance of business or operations.</SUBJECT> <SECTNO>555.62</SECTNO> <SUBJECT>State or other law.</SUBJECT> <SECTNO>555.63</SECTNO> <SUBJECT>Explosives magazine changes.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—License and Permit Proceedings</HD> <SECTNO>555.71</SECTNO> <SUBJECT>Opportunity for compliance.</SUBJECT> <SECTNO>555.72</SECTNO> <SUBJECT>Denial of initial application.</SUBJECT> <SECTNO>555.73</SECTNO> <SUBJECT>Hearing after initial application is denied.</SUBJECT> <SECTNO>555.74</SECTNO> <SUBJECT>Denial of renewal application or revocation of license or permit.</SUBJECT> <SECTNO>555.75</SECTNO> <SUBJECT>Hearing after denial of renewal application or revocation of license or permit.</SUBJECT> <SECTNO>555.76</SECTNO> <SUBJECT>Action by regional director (compliance).</SUBJECT> <SECTNO>555.77</SECTNO> <SUBJECT>Designated place of hearing.</SUBJECT> <SECTNO>555.78</SECTNO> <SUBJECT>Representation at a hearing.</SUBJECT> <SECTNO>555.79</SECTNO> <SUBJECT>Appeal on petition to the Director.</SUBJECT> <SECTNO>555.80</SECTNO> <SUBJECT>Court review.</SUBJECT> <SECTNO>555.81</SECTNO> <SUBJECT>Service on applicant, licensee, or permittee.</SUBJECT> <SECTNO>555.82</SECTNO> <SUBJECT>Provisions of part 200 made applicable.</SUBJECT> <SECTNO>555.83</SECTNO> <SUBJECT>Operations by licensees or permittees after notice of denial or revocation.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Conduct of Business or Operations</HD> <SECTNO>555.101</SECTNO> <SUBJECT>Posting of license or user permit.</SUBJECT> <SECTNO>555.102</SECTNO> <SUBJECT>Authorized operations by permittees.</SUBJECT> <SECTNO>555.103</SECTNO> <SUBJECT>Transactions among licensees/permittees and transactions among licensees and holders of user permits.</SUBJECT> <SECTNO>555.104</SECTNO> <SUBJECT>Certified copy of license or permit.</SUBJECT> <SECTNO>555.105</SECTNO> <SUBJECT>Distributions to nonlicensees, nonpermittees, and limited permittees.</SUBJECT> <SECTNO>555.106</SECTNO> <SUBJECT>Certain prohibited distributions.</SUBJECT> <SECTNO>555.107</SECTNO> <SUBJECT>Record of transactions.</SUBJECT> <SECTNO>555.108</SECTNO> <SUBJECT>Importation.</SUBJECT> <SECTNO>555.109</SECTNO> <SUBJECT>Identification of explosive materials.</SUBJECT> <SECTNO>555.110</SECTNO> <SUBJECT>Furnishing of samples (Effective on and after January 24, 2003).</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Records and Reports</HD> <SECTNO>555.121</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>555.122</SECTNO> <SUBJECT>Records maintained by licensed importers.</SUBJECT> <SECTNO>555.123</SECTNO> <SUBJECT>Records maintained by licensed manufacturers.</SUBJECT> <SECTNO>555.124</SECTNO> <SUBJECT>Records maintained by licensed dealers.</SUBJECT> <SECTNO>555.125</SECTNO> <SUBJECT>Records maintained by permittees.<PRTPAGE P="154"/> </SUBJECT> <SECTNO>555.126</SECTNO> <SUBJECT>Explosives transaction record for distribution of explosive materials prior to May 24, 2003 and Limited Permittee Transaction Report for distribution of explosive materials on and after May 24, 2003.</SUBJECT> <SECTNO>555.127</SECTNO> <SUBJECT>Daily summary of magazine transactions.</SUBJECT> <SECTNO>555.128</SECTNO> <SUBJECT>Discontinuance of business.</SUBJECT> <SECTNO>555.129</SECTNO> <SUBJECT>Exportation.</SUBJECT> <SECTNO>555.130</SECTNO> <SUBJECT>[Reserved]</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H—Exemptions</HD> <SECTNO>555.141</SECTNO> <SUBJECT>Exemptions.</SUBJECT> <SECTNO>555.142</SECTNO> <SUBJECT>Relief from disabilities (effective January 24, 2003).</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Unlawful Acts, Penalties, Seizures, and Forfeitures</HD> <SECTNO>555.161</SECTNO> <SUBJECT>Engaging in business without a license.</SUBJECT> <SECTNO>555.162</SECTNO> <SUBJECT>False statement or representation.</SUBJECT> <SECTNO>555.163</SECTNO> <SUBJECT>False entry in record.</SUBJECT> <SECTNO>555.164</SECTNO> <SUBJECT>Unlawful storage.</SUBJECT> <SECTNO>555.165</SECTNO> <SUBJECT>Failure to report theft or loss.</SUBJECT> <SECTNO>555.166</SECTNO> <SUBJECT>Seizure or forfeiture.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart J—Marking of Plastic Explosives</HD> <SECTNO>555.180</SECTNO> <SUBJECT>Prohibitions relating to unmarked plastic explosives.</SUBJECT> <SECTNO>555.181</SECTNO> <SUBJECT>Reporting of plastic explosives.</SUBJECT> <SECTNO>555.182</SECTNO> <SUBJECT>Exceptions.</SUBJECT> <SECTNO>555.183</SECTNO> <SUBJECT>Importations of plastic explosives on or after April 24, 1997.</SUBJECT> <SECTNO>555.184</SECTNO> <SUBJECT>Statements of process and samples.</SUBJECT> <SECTNO>555.185</SECTNO> <SUBJECT>Criminal sanctions.</SUBJECT> <SECTNO>555.186</SECTNO> <SUBJECT>Seizure or forfeiture.</SUBJECT> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Storage</HD> <SECTNO>555.201</SECTNO> <SUBJECT>General.</SUBJECT> <SECTNO>555.202</SECTNO> <SUBJECT>Classes of explosive materials.</SUBJECT> <SECTNO>555.203</SECTNO> <SUBJECT>Types of magazines.</SUBJECT> <SECTNO>555.204</SECTNO> <SUBJECT>Inspection of magazines.</SUBJECT> <SECTNO>555.205</SECTNO> <SUBJECT>Movement of explosive materials.</SUBJECT> <SECTNO>555.206</SECTNO> <SUBJECT>Location of magazines.</SUBJECT> <SECTNO>555.207</SECTNO> <SUBJECT>Construction of type 1 magazines.</SUBJECT> <SECTNO>555.208</SECTNO> <SUBJECT>Construction of type 2 magazines.</SUBJECT> <SECTNO>555.209</SECTNO> <SUBJECT>Construction of type 3 magazines.</SUBJECT> <SECTNO>555.210</SECTNO> <SUBJECT>Construction of type 4 magazines.</SUBJECT> <SECTNO>555.211</SECTNO> <SUBJECT>Construction of type 5 magazines.</SUBJECT> <SECTNO>555.212</SECTNO> <SUBJECT>Smoking and open flames.</SUBJECT> <SECTNO>555.213</SECTNO> <SUBJECT>Quantity and storage restrictions.</SUBJECT> <SECTNO>555.214</SECTNO> <SUBJECT>Storage within types 1, 2, 3, and 4 magazines.</SUBJECT> <SECTNO>555.215</SECTNO> <SUBJECT>Housekeeping.</SUBJECT> <SECTNO>555.216</SECTNO> <SUBJECT>Repair of magazines.</SUBJECT> <SECTNO>555.217</SECTNO> <SUBJECT>Lighting.</SUBJECT> <SECTNO>555.218</SECTNO> <SUBJECT>Table of distances for storage of explosive materials.</SUBJECT> <SECTNO>555.219</SECTNO> <SUBJECT>Table of distances for storage of low explosives.</SUBJECT> <SECTNO>555.220</SECTNO> <SUBJECT>Table of separation distances of ammonium nitrate and blasting agents from explosives or blasting agents.</SUBJECT> <SECTNO>555.221</SECTNO> <SUBJECT>Requirements for display fireworks, pyrotechnic compositions, and explosive materials used in assembling fireworks or articles pyrotechnic.</SUBJECT> <SECTNO>555.222</SECTNO> <SUBJECT>Table of distances between fireworks process buildings and between fireworks process and fireworks nonprocess buildings.</SUBJECT> <SECTNO>555.223</SECTNO> <SUBJECT>Table of distances between fireworks process buildings and other specified areas.</SUBJECT> <SECTNO>555.224</SECTNO> <SUBJECT>Table of distances for the storage of display fireworks (except bulk salutes).</SUBJECT> </SUBPART> </CONTENTS> <AUTH> <HD SOURCE="HED">Authority:</HD> <P>18 U.S.C. 847.</P> </AUTH> <SOURCE> <HD SOURCE="HED">Source:</HD> <P>T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, unless otherwise noted. Redesignated by T.D. ATF-487, 68 FR 3748, Jan. 24, 2003.</P> </SOURCE> <EDNOTE> <HD SOURCE="HED">Editorial Note:</HD> <P>Nomenclature changes to part 555 appear at 68 FR 3748, Jan. 24, 2003.</P> </EDNOTE> <SUBPART> <HD SOURCE="HED">Subpart A—Introduction</HD> <SECTION> <SECTNO>§ 555.1</SECTNO> <SUBJECT>Scope of regulations.</SUBJECT> <P>(a) <E T="03">In general.</E> The regulations contained in this part relate to commerce in explosives and implement Title XI, Regulation of Explosives (18 U.S.C. Chapter 40; 84 Stat. 952), of the Organized Crime Control Act of 1970 (84 Stat. 922), Pub. L. 103-322 (108 Stat. 1796), Pub. L. 104-132 (110 Stat. 1214), and Pub. L. 107-296 (116 Stat. 2135).</P> <P>(b) <E T="03">Procedural and substantive requirements.</E> This part contains the procedural and substantive requirements relative to:</P> <P>(1) The interstate or foreign commerce in explosive materials;</P> <P>(2) The licensing of manufacturers and importers of, and dealers in, explosive materials;</P> <P>(3) The issuance of permits;</P> <P>(4) The conduct of business by licensees and operations by permittees;</P> <P>(5) The storage of explosive materials;</P> <P>(6) The records and reports required of licensees and permittees;</P> <P>(7) Relief from disabilities under this part;</P> <P>(8) Exemptions, unlawful acts, penalties, seizures, and forfeitures; and</P> <P>(9) The marking of plastic explosives.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-363, 60 FR 17449, Apr. 6, 1995; T.D. ATF-387, 62 FR 8376, Feb. 25, 1997; ATF No. 1, 68 FR 13780, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <PRTPAGE P="155"/> <SECTNO>§ 555.2</SECTNO> <SUBJECT>Relation to other provisions of law.</SUBJECT> <P>The provisions in this part are in addition to, and are not in lieu of, any other provision of law, or regulations, respecting commerce in explosive materials. For regulations applicable to commerce in firearms and ammunition, see Part 478 of this chapter. For regulations applicable to traffic in machine guns, destructive devices, and certain other firearms, see Part 479 of this chapter. For statutes applicable to the registration and licensing of persons engaged in the business of manufacturing, importing or exporting arms, ammunition, or implements of war, see section 38 of the Arms Export Control Act (22 U.S.C. 2778), and regulations of Part 447 of this chapter and in Parts 121 through 128 of Title 22, Code of Federal Regulations. For statutes applicable to nonmailable materials, see 18 U.S.C. 1716 and implementing regulations. For statutes applicable to water quality standards, see 33 U.S.C. 1341.</P> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart B—Definitions</HD> <SECTION> <SECTNO>§ 555.11</SECTNO> <SUBJECT>Meaning of terms.</SUBJECT> <P>When used in this part, terms are defined as follows in this section. Words in the plural form include the singular, and vice versa, and words indicating the masculine gender include the feminine. The terms “includes” and “including” do not exclude other things not named which are in the same general class or are otherwise within the scope of the term defined.</P> <P> <E T="03">Act.</E> 18 U.S.C. Chapter 40.</P> <P> <E T="03">Adjudicated as a mental defective.</E> (a) A determination by a court, board, commission, or other lawful authority that a person, as a result of marked subnormal intelligence, or mental illness, incompetency, condition, or disease:</P> <P>(1) Is a danger to himself or to others; or</P> <P>(2) Lacks the mental capacity to contract or manage his own affairs.</P> <P>(b) The term will include—</P> <P>(1) A finding of insanity by a court in a criminal case; and</P> <P>(2) Those persons found incompetent to stand trial or found not guilty by reason of lack of mental responsibility by any court or pursuant to articles 50a and 76b of the Uniform Code of Military Justice, 10 U.S.C. 850a, 876b.</P> <P> <E T="03">Alien.</E> Any person who is not a citizen or national of the United States.</P> <P> <E T="03">Ammunition.</E> Small arms ammunition or cartridge cases, primers, bullets, or smokeless propellants designed for use in small arms, including percussion caps, and 3/32 inch and other external burning pyrotechnic hobby fuses. The term does not include black powder.</P> <P> <E T="03">Appropriate identifying information.</E> The term means, in relation to an individual:</P> <P>(a) The full name, date of birth, place of birth, sex, race, street address, State of residence, telephone numbers (home and work), country or countries of citizenship, and position at the employer's business or operations of responsible persons and employees authorized to possess explosive materials;</P> <P>(b) The business name, address, and license or permit number with which the responsible person or employee is affiliated;</P> <P>(c) If an alien, INS-issued alien number or admission number; and</P> <P>(d) Social security number, as optional information (this information is not required but is helpful in avoiding misidentification when a background check is conducted).</P> <P> <E T="03">Approved storage facility.</E> A place where explosive materials are stored, consisting of one or more approved magazines, conforming to the requirements of this part and covered by a license or permit issued under this part.</P> <P> <E T="03">Articles pyrotechnic.</E> Pyrotechnic devices for professional use similar to consumer fireworks in chemical composition and construction but not intended for consumer use. Such articles meeting the weight limits for consumer fireworks but not labeled as such and classified by U.S. Department of Transportation regulations in 49 CFR 172.101 as UN0431 or UN0432.</P> <P> <E T="03">Artificial barricade.</E> An artificial mound or revetted wall of earth of a minimum thickness of three feet, or any other approved barricade that offers equivalent protection.</P> <P> <E T="03">ATF.</E> (a) <E T="03">Prior to January 24, 2003.</E> The Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, DC.<PRTPAGE P="156"/> </P> <P>(b) <E T="03">On and after January 24, 2003.</E> The Bureau of Alcohol, Tobacco, Firearms and Explosives, Department of Justice, Washington, DC.</P> <P> <E T="03">ATF officer.</E> (a) <E T="03">Prior to January 24, 2003.</E> An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part.</P> <P>(b) <E T="03">On and after January 24, 2003.</E> An officer or employee of the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) authorized to perform any function relating to the administration or enforcement of this part.</P> <P> <E T="03">Authority having jurisdiction for fire safety.</E> The fire department having jurisdiction over sites where explosives are manufactured or stored.</P> <P> <E T="03">Barricaded.</E> The effective screening of a magazine containing explosive materials from another magazine, a building, a railway, or a highway, either by a natural barricade or by a artificial barricade. To be properly barricaded, a straight line from the top of any sidewall of the magazine containing explosive materials to the eave line of any other magazine or building, or to a point 12 feet above the center of a railway or highway, will pass through the natural or artificial barricade.</P> <P> <E T="03">Blasting agent.</E> Any material or mixture, consisting of fuel and oxidizer, that is intended for blasting and not otherwise defined as an explosive; if the finished product, as mixed for use or shipment, cannot be detonated by means of a number 8 test blasting cap when unconfined. A number 8 test blasting cap is one containing 2 grams of a mixture of 80 percent mercury fulminate and 20 percent potassium chlorate, or a blasting cap of equivalent strength. An equivalent strength cap comprises 0.40-0.45 grams of PETN base charge pressed in an aluminum shell with bottom thickness not to exceed to 0.03 of an inch, to a specific gravity of not less than 1.4 g/cc., and primed with standard weights of primer depending on the manufacturer.</P> <P> <E T="03">Bulk salutes.</E> Salute components prior to final assembly into aerial shells, and finished salute shells held separately prior to being packed with other types of display fireworks.</P> <P> <E T="03">Bullet-sensitive explosive materials.</E> Explosive materials that can be exploded by 150-grain M2 ball ammunition having a nominal muzzle velocity of 2700 fps (824 mps) when fired from a .30 caliber rifle at a distance of 100 ft (30.5 m), measured perpendicular. The test material is at a temperature of 70 to 75 degrees F (21 to 24 degrees C) and is placed against a <FR>1/2</FR> inch (12.4 mm) steel backing plate.</P> <P> <E T="03">Bureau.</E> (a) <E T="03">Prior to January 24, 2003.</E> The Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, DC.</P> <P>(b) <E T="03">On and after January 24, 2003.</E> The Bureau of Alcohol, Tobacco, Firearms and Explosives, Department of Justice, Washington, DC.</P> <P> <E T="03">Business premises.</E> When used with respect to a manufacturer, importer, or dealer, the property on which explosive materials are manufactured, imported, stored or distributed. The premises include the property where the records of a manufacturer, importer, or dealer are kept if different than the premises where explosive materials are manufactured, imported, stored or distributed. When used with respect to a user of explosive materials, the property on which the explosive materials are received or stored. The premises includes the property where the records of the users are kept if different than the premises where explosive materials are received or stored.</P> <P> <E T="03">Chief, Firearms and Explosives Licensing Center.</E> The ATF official responsible for the issuance and renewal of licenses and permits under this part.</P> <P> <E T="03">Committed to a mental institution.</E> A formal commitment of a person to a mental institution by a court, board, commission, or other lawful authority. The term includes a commitment to a mental institution involuntarily. The term includes commitment for mental defectiveness or mental illness. It also includes commitments for other reasons, such as for drug use. The term does not include a person in a mental institution for observation or a voluntary admission to a mental institution.</P> <P> <E T="03">Common or contract carrier.</E> Any individual or organization engaged in the business of transporting passengers or goods.<PRTPAGE P="157"/> </P> <P> <E T="03">Consumer fireworks.</E> Any small firework device designed to produce visible effects by combustion and which must comply with the construction, chemical composition, and labeling regulations of the U.S. Consumer Product Safety Commission, as set forth in title 16, Code of Federal Regulations, parts 1500 and 1507. Some small devices designed to produce audible effects are included, such as whistling devices, ground devices containing 50 mg or less of explosive materials, and aerial devices containing 130 mg or less of explosive materials. Consumer fireworks are classified as fireworks UN0336, and UN0337 by the U.S. Department of Transportation at 49 CFR 172.101. This term does not include fused setpieces containing components which together exceed 50 mg of salute powder.</P> <P> <E T="03">Controlled substance.</E> A drug or other substance, or immediate precursor, as defined in section 102 of the Controlled Substances Act, 21 U.S.C. 802. The term includes, but is not limited to, marijuana, depressants, stimulants, and narcotic drugs. The term does not include distilled spirits, wine, malt beverages, or tobacco, as those terms are defined or used in Subtitle E of the Internal Revenue Code of 1986, as amended.</P> <P> <E T="03">Crime punishable by imprisonment for a term exceeding one year.</E> Any offense for which the maximum penalty, whether or not imposed, is capital punishment or imprisonment in excess of one year. The term does not include (a) any Federal or State offenses pertaining to antitrust violations, unfair trade practices, restraints of trade, or (b) any State offense (other than one involving a firearm or explosive) classified by the laws of the State as a misdemeanor and punishable by a term of imprisonment of two years or less.</P> <P> <E T="03">Customs officer.</E> Any officer of the Customs Service or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person authorized to perform the duties of an officer of the Customs Service.</P> <P> <E T="03">Dealer.</E> Any person engaged in the business of distributing explosive materials at wholesale or retail.</P> <P> <E T="03">Detonator.</E> Any device containing a detonating charge that is used for initiating detonation in an explosive. The term includes, but is not limited to, electric blasting caps of instantaneous and delay types, blasting caps for use with safety fuses, detonating-cord delay connectors, and nonelectric instantaneous and delay blasting caps.</P> <P> <E T="03">Director.</E> (a) <E T="03">Prior to January 24, 2003.</E> The Director, Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, DC.</P> <P>(b) <E T="03">On and after January 24, 2003.</E> The Director, Bureau of Alcohol, Tobacco, Firearms and Explosives, Department of Justice, Washington, DC.</P> <P> <E T="03">Discharged under dishonorable conditions.</E> Separation from the U.S. Armed Forces resulting from a dishonorable discharge or dismissal adjudged by general court-martial. The term does not include any separation from the Armed Forces resulting from any other discharge, <E T="03">e.g.,</E> a bad conduct discharge.</P> <P> <E T="03">Display fireworks.</E> Large fireworks designed primarily to produce visible or audible effects by combustion, deflagration, or detonation. This term includes, but is not limited to, salutes containing more than 2 grains (130 mg) of explosive materials, aerial shells containing more than 40 grams of pyrotechnic compositions, and other display pieces which exceed the limits of explosive materials for classification as “consumer fireworks.” Display fireworks are classified as fireworks UN0333, UN0334 or UN0335 by the U.S. Department of Transportation at 49 CFR 172.101. This term also includes fused setpieces containing components which together exceed 50 mg of salute powder.</P> <P> <E T="03">Distribute.</E> To sell, issue, give, transfer, or otherwise dispose of. The term does not include a mere change of possession from a person to his agent or employee in connection with the agency or employment.</P> <P> <E T="03">Executed under penalties of perjury.</E> Signed with the required declaration under the penalties of perjury as provided on or with respect to the return, form, or other document or, where no form of declaration is required, with the declaration: </P> <EXTRACT> <P>“I declare under the penalties of perjury that this—(insert type of document, such as, statement, application, request, certificate), including the documents submitted in support thereof, has been examined by me and, <PRTPAGE P="158"/>to the best of my knowledge and belief, is true, correct, and complete”.</P> </EXTRACT> <P> <E T="03">Explosive actuated device.</E> Any tool or special mechanized device which is actuated by explosives, but not a propellent actuated device.</P> <P> <E T="03">Explosive materials.</E> Explosives, blasting agents, water gels and detonators. Explosive materials include, but are not limited to, all items in the “List of Explosive Materials” provided for in § 555.23.</P> <P> <E T="03">Explosives.</E> Any chemical compound, mixture, or device, the primary or common purpose of which is to function by explosion. The term includes, but is not limited to, dynamite and other high explosives, black powder, pellet powder, initiating explosives, detonators, safety fuses, squibs, detonating cord, igniter cord, and igniters.</P> <P> <E T="03">Fireworks.</E> Any composition or device designed to produce a visible or an audible effect by combustion, deflagration, or detonation, and which meets the definition of “consumer fireworks” or “display fireworks” as defined by this section.</P> <P> <E T="03">Fireworks mixing building.</E> Any building or area used for mixing and blending pyrotechnic compositions except wet sparkler mix.</P> <P> <E T="03">Fireworks nonprocess building.</E> Any office building or other building or area in a fireworks plant where no fireworks, pyrotechnic compositions or explosive materials are processed or stored.</P> <P> <E T="03">Fireworks plant.</E> All land and buildings thereon used for or in connection with the assembly or processing of fireworks, including warehouses used with or in connection with fireworks plant operations.</P> <P> <E T="03">Fireworks plant warehouse.</E> Any building or structure used exclusively for the storage of materials which are neither explosive materials nor pyrotechnic compositions used to manufacture or assemble fireworks.</P> <P> <E T="03">Fireworks process building.</E> Any mixing building; any building in which pyrotechnic compositions or explosive materials is pressed or otherwise prepared for finished and assembly; or any finishing or assembly building.</P> <P> <E T="03">Fireworks shipping building.</E> A building used for the packing of assorted display fireworks into shipping cartons for individual public displays and for the loading of packaged displays for shipment to purchasers.</P> <P> <E T="03">Flash powder.</E> An explosive material intended to produce an audible report and a flash of light when ignited which includes but is not limited to oxidizers such as potassium chlorate or potassium perchlorate, and fuels such as sulfur or aluminum powder.</P> <P> <E T="03">Fugitive from justice.</E> Any person who has fled from the jurisdiction of any court of record to avoid prosecution for any crime or to avoid giving testimony in any criminal proceeding. The term also includes any person who has been convicted of any crime and has fled to avoid imprisonment.</P> <P> <E T="03">Hardwood.</E> Oak, maple, ash, hickory, or other hard wood, free from loose knots, spaces, or similar defects.</P> <P> <E T="03">Highway.</E> Any public street, public alley, or public road, including a privately financed, constructed, or maintained road that is regularly and openly traveled by the general public.</P> <P> <E T="03">Identification document.</E> A document containing the name, residence address, date of birth, and photograph of the holder and which was made or issued by or under the authority of the United States Government, a State, political subdivision of a State, a foreign government, a political subdivision of a foreign government, an international governmental or an international quasi-governmental organization which, when completed with information concerning a particular individual, is of a type intended or commonly accepted for the purpose of identification of individuals.</P> <P> <E T="03">Importer.</E> Any person engaged in the business of importing or bringing explosive materials into the United States for purposes of sale or distribution.</P> <P> <E T="03">Indictment.</E> Includes an indictment or information in any court under which a crime punishable by imprisonment for a term exceeding one year may be prosecuted.</P> <P> <E T="03">Inhabited building.</E> Any building regularly occupied in whole or in part as a habitation for human beings, or any church, schoolhouse, railroad station, store, or other structure where people are accustomed to assemble, except any building occupied in connection <PRTPAGE P="159"/>with the manufacture, transportation, storage, or use of explosive materials.</P> <P> <E T="03">Interstate or foreign commerce.</E> Commerce between any place in a State and any place outside of that State, or within any possession of the United States or the District of Columbia, and commerce between places within the same State but through any place outside of that State.</P> <P> <E T="03">Licensed dealer.</E> A dealer licensed under this part.</P> <P> <E T="03">Licensed importer.</E> An importer licensed under this part.</P> <P> <E T="03">Licensed manufacturer.</E> A manu-facturer licensed under this part to engage in the business of manufacturing explosive materials for purposes of sale or distribution or for his own use.</P> <P> <E T="03">Licensee.</E> Any importer, manufacturer, or dealer licensed under this part.</P> <P> <E T="03">Limited permit.</E> A permit issued to a person authorizing him to receive for his use explosive materials from a licensee or permittee in his state of residence on no more than 6 occasions during the 12-month period in which the permit is valid. A limited permit does not authorize the receipt or transportation of explosive materials in interstate or foreign commerce.</P> <P> <E T="03">Magazine.</E> Any building or structure, other than an explosives manufacturing building, used for storage of explosive materials.</P> <P> <E T="03">Manufacturer.</E> Any person engaged in the business of manufacturing explosive materials for purposes of sale or distribution or for his own use.</P> <P> <E T="03">Mass detonation (mass explosion).</E> Explosive materials mass detonate (mass explode) when a unit or any part of a larger quantity of explosive material explodes and causes all or a substantial part of the remaining material to detonate or explode.</P> <P> <E T="03">Mental institution.</E> Includes mental health facilities, mental hospitals, sanitariums, psychiatric facilities, and other facilities that provide diagnoses by licensed professionals of mental retardation or mental illness, including a psychiatric ward in a general hospital.</P> <P> <E T="03">Natural barricade.</E> Natural features of the ground, such as hills, or timber of sufficient density that the surrounding exposures which require protection cannot be seen from the magazine when the trees are bare of leaves.</P> <P> <E T="03">Number 8 test blasting cap.</E> (See definition of “blasting agent.”)</P> <P> <E T="03">Permittee.</E> Any user of explosives for a lawful purpose who has obtained either a user permit or a limited permit under this part.</P> <P> <E T="03">Person.</E> Any individual, corporation, company, association, firm, partnership, society, or joint stock company.</P> <P> <E T="03">Plywood.</E> Exterior, construction grade (laminated wood) plywood.</P> <P> <E T="03">Propellant actuated device.</E> Any tool or special mechanized device or gas generator system which is actuated by a propellant or which releases and directs work through a propellant charge.</P> <P> <E T="03">Pyrotechnic compositions.</E> A chemical mixture which, upon burning and without explosion, produces visible, brilliant displays, bright lights, or sounds.</P> <P> <E T="03">Railway.</E> Any steam, electric, or other railroad or railway which carries passengers for hire.</P> <P> <E T="03">Region.</E> A geographical region of the Bureau of Alcohol, Tobacco and Firearms.</P> <P> <E T="03">Regional director (compliance).</E> The principal regional official responsible for administering regulations in this part.</P> <P> <E T="03">Renounced U.S. citizenship.</E> (a) A person has renounced his U.S. citizenship if the person, having been a citizen of the United States, has renounced citizenship either—</P> <P>(1) Before a diplomatic or consular officer of the United States in a foreign state pursuant to 8 U.S.C. 1481(a)(5); or</P> <P>(2) Before an officer designated by the Attorney General when the United States is in a state of war pursuant to 8 U.S.C. 1481(a)(6).</P> <P>(b) The term will not include any renunciation of citizenship that has been reversed as a result of administrative or judicial appeal.</P> <P> <E T="03">Responsible person.</E> An individual who has the power to direct the management and policies of the applicant pertaining to explosive materials. Generally, the term includes partners, sole proprietors, site managers, corporate officers and directors, and majority shareholders.</P> <P> <E T="03">Salute.</E> An aerial shell, classified as a display firework, that contains a charge of flash powder and is designed <PRTPAGE P="160"/>to produce a flash of light and a loud report as the pyrotechnic effect.</P> <P> <E T="03">Screen barricade.</E> Any barrier that will contain the embers and debris from a fire or deflagration in a process building, thus preventing propagation of fire to other buildings or areas. Such barriers shall be constructed of metal roofing, <FR>1/4</FR> to <FR>1/2</FR> inch (6 to 13 mm) mesh screen, or equivalent material. The barrier extends from floor level to a height such that a straight line from the top of any side wall of the donor building to the eave line of any exposed building intercepts the screen at a point not less than 5 feet (1.5 m) from the top of the screen. The top 5 feet (1.5 m) of the screen is inclined towards the donor building at an angle of 30 to 45 degrees.</P> <P> <E T="03">Softwood.</E> Fir, pine, or other soft wood, free from loose knots, spaces, or similar defects.</P> <P> <E T="03">State.</E> A State of the United States. The term includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States.</P> <P> <E T="03">State of residence.</E> The State in which an individual regularly resides or maintains his home. Temporary stay in a State does not make the State of temporary stay the State of residence.</P> <P> <E T="03">Theatrical flash powder.</E> Flash powder commercially manufactured in premeasured kits not exceeding 1 ounce and mixed immediately prior to use and intended for use in theatrical shows, stage plays, band concerts, magic acts, thrill shows, and clown acts in circuses.</P> <P> <E T="03">Unlawful user of or addicted to any controlled substance.</E> A person who uses a controlled substance and has lost the power of self-control with reference to the use of a controlled substance; and any person who is a current user of a controlled substance in a manner other than as prescribed by a licensed physician. Such use is not limited to the use of drugs on a particular day, or within a matter of days or weeks before possession of the explosive materials, but rather that the unlawful use has occurred recently enough to indicate that the individual is actively engaged in such conduct. A person may be an unlawful current user of a controlled substance even though the substance is not being used at the precise time the person seeks to acquire explosive materials or receives or possesses explosive materials. An inference of current use may be drawn from evidence of a recent use or possession of a controlled substance or a pattern of use or possession that reasonably covers the present time, <E T="03">e.g.,</E> a conviction for use or possession of a controlled substance within the past year; multiple arrests for such offenses within the past 5 years if the most recent arrest occurred within the past year; or persons found through a drug test to use a controlled substance unlawfully, provided that the test was administered within the past year. For a current or former member of the Armed Forces, an inference of current use may be drawn from recent disciplinary or other administrative action based on confirmed drug use, <E T="03">e.g.,</E> court-martial conviction, nonjudicial punishment, or an administrative discharge based on drug use or drug rehabilitation failure.</P> <P> <E T="03">U.S.C.</E> The United States Code.</P> <P> <E T="03">User-limited permit.</E> A user permit valid only for a single purchase transaction, a new permit being required for a subsequent purchase transaction.</P> <P> <E T="03">User permit.</E> A permit issued to a person authorizing him (a) to acquire for his own use explosive materials from a licensee in a State other than the State in which he resides or from a foreign country, and (b) to transport explosive materials in interstate or foreign commerce.</P> <P> <E T="03">Water gels.</E> Explosives or blasting agents that contain a substantial proportion of water.</P> <SECAUTH>(18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226)</SECAUTH> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-92, 46 FR 46916, Sept. 23, 1981; T.D. ATF-200, 50 FR 10497, Mar. 15, 1985; T.D. ATF-290, 54 FR 53053, Dec. 27, 1989; T.D. ATF-293, 55 FR 3720, Feb. 5, 1990; T.D. ATF-314, 56 FR 49140, Sept. 27, 1991; T.D. ATF-382, 61 FR 38084, July 23, 1996; T.D. ATF-400, 63 FR 45001, Aug. 24, 1998; T.D. ATF-446, 66 FR 16602, Mar. 27, 2001; ATF No. 1, 68 FR 13780, Mar. 20, 2003]</CITA> </SECTION> </SUBPART> <SUBPART> <PRTPAGE P="161"/> <HD SOURCE="HED">Subpart C—Administrative and Miscellaneous Provisions</HD> <SECTION> <SECTNO>§ 555.21</SECTNO> <SUBJECT>Forms prescribed.</SUBJECT> <P>(a) The Director is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part.</P> <P>(b) Requests for forms should be mailed to the ATF Distribution Center, 7943 Angus Court, Springfield, Virginia 22153.</P> <CITA>[T.D. ATF-92, 46 FR 46916, Sept. 23, 1981, as amended by T.D. ATF-249, 52 FR 5961, Feb. 27, 1987; T.D. 372, 61 FR 20724, May 8, 1996]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.22</SECTNO> <SUBJECT>Alternate methods or procedures; emergency variations from requirements.</SUBJECT> <P>(a) <E T="03">Alternate methods or procedures.</E> The permittee or licensee, on specific approval by the Director as provided by this paragraph, may use an alternate method or procedure in lieu of a method or procedure specifically prescribed in this part. The Director may approve an alternate method or procedure, subject to stated conditions, when he finds that:</P> <P>(1) Good cause is shown for the use of the alternate method or procedure;</P> <P>(2) The alternate method or procedure is within the purpose of, and consistent with the effect intended by, the specifically prescribed method or procedure and that the alternate method or procedure is substantially equivalent to that specifically prescribed method or procedure; and</P> <P>(3) The alternate method or procedure will not be contrary to any provision of law and will not result in an increase in cost to the Government or hinder the effective administration of this part.</P> <FP>Where the permittee or licensee desires to employ an alternate method or procedure, he shall submit a written application to the regional director (compliance), for transmittal to the Director. The application shall specifically describe the proposed alternate method or procedure and shall set forth the reasons for it. Alternate methods or procedures may not be employed until the application is approved by the Director. The permittee or licensee shall, during the period of authorization of an alternate method or procedure, comply with the terms of the approved application. Authorization of any alternate method or procedure may be withdrawn whenever, in the judgment of the Director, the effective administration of this part is hindered by the continuation of the authorization. As used in this paragraph, alternate methods or procedures include alternate construction or equipment.</FP> <P>(b) <E T="03">Emergency variations from requirements.</E> The Director may approve construction, equipment, and methods of operation other than as specified in this part, where he finds that an emergency exists and the proposed variations from the specified requirements are necessary and the proposed variations:</P> <P>(1) Will afford security and protection that are substantially equivalent to those prescribed in this part;</P> <P>(2) Will not hinder the effective administration of this part; and</P> <P>(3) Will not be contrary to any provisions of law.</P> <FP>Variations from requirements granted under this paragraph are conditioned on compliance with the procedures, conditions, and limitations set forth in the approval of the application. Failure to comply in good faith with the procedures, conditions, and limitations shall automatically terminate the authority for the variations and the licensee or permittee shall fully comply with the prescribed requirements of regulations from which the variations were authorized. Authority for any variation may be withdrawn whenever, in the judgment of the Director, the effective administration of this part is hindered by the continuation of the variation. Where the licensee or permittee desires to employ an emergency variation, he shall submit a written application to the regional director (compliance) for transmittal to the Director. The application shall describe the proposed variation and set forth the reasons for it. Variations may not be employed until the application is approved, except <PRTPAGE P="162"/>when the emergency requires immediate action to correct a situation that is threatening to life or property. Corrective action may then be taken concurrent with the filing of the application and notification of the Director via telephone.</FP> <P>(c) <E T="03">Retention of approved variations.</E> The licensee or permittee shall retain, as part of his records available for examination by ATF officers, any application approved by the Director under this section.</P> </SECTION> <SECTION> <SECTNO>§ 555.23</SECTNO> <SUBJECT>List of explosive materials.</SUBJECT> <P>The Director shall compile a list of explosive materials, which shall be published and revised at least annually in the <E T="04">Federal Register</E>. The “List of Explosive Materials” (ATF Publication 5400.8) is available at no cost upon request from the ATF Distribution Center, 7943 Angus Court, Springfield, Virginia 22153.</P> <CITA>[T.D. ATF-290, 54 FR 53054, Dec. 27, 1989, as amended by T.D. ATF-446, 66 FR 16602, Mar. 27, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.24</SECTNO> <SUBJECT>Right of entry and examination.</SUBJECT> <P>(a) Any ATF officer may enter during business hours the premises, including places of storage, of any licensee or holder of a user permit for the purpose of inspecting or examining any records or documents required to be kept under this part, and any facilities in which explosive materials are kept or stored.</P> <P>(b) Any ATF officer may inspect the places of storage for explosive materials of an applicant for a limited permit or, in the case of a holder of a limited permit, at the time of renewal of such permit.</P> <P>(c) The provisions of paragraph (b) of this section do not apply to an applicant for the renewal of a limited permit if an ATF officer has, within the preceding 3 years, verified by inspection that the applicant's place of storage for explosive materials meets the requirements of subpart K of this part.</P> <CITA>[ATF No. 1, 68 FR 13781, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.25</SECTNO> <SUBJECT>Disclosure of information.</SUBJECT> <P>Upon receipt of written request from any State or any political subdivision of a State, the regional director (compliance) may make available to the State or politicial subdivision any information which the regional director (compliance) may obtain under the Act with respect to the identification of persons within the State or political subdivision, who have purchased or received explosive materials, together with a description of the explosive materials.</P> </SECTION> <SECTION> <SECTNO>§ 555.26</SECTNO> <SUBJECT>Prohibited shipment, transportation, receipt, possession, or distribution of explosive materials.</SUBJECT> <P>(a) <E T="03">General.</E> No person, other than a licensee or permittee knowingly may transport, ship, cause to be transported, or receive any explosive materials: <E T="03">Provided,</E> That the provisions of this paragraph (a) do not apply to the lawful purchase by a nonlicensee or nonpermittee of commercially manufactured black powder in quantities not to exceed 50 pounds, if the black powder is intended to be used solely for sporting, recreational, or cultural purposes in antique firearms as defined in 18 U.S.C. 921(a)(16), or in antique devices as exempted from the term “destructive device” in 18 U.S.C. 921(a)(4).</P> <P>(b) <E T="03">Holders of a limited permit.</E> No person who is a holder of a limited permit may—</P> <P>(1) Transport, ship, cause to be transported, or receive in interstate or foreign commerce any explosive materials;</P> <P>(2) Receive explosive materials from a licensee or permittee, whose premises are located outside the State of residence of the limited permit holder; or</P> <P>(3) Receive explosive materials on more than 6 separate occasions, during the period of the permit, from one or more licensees or permittees whose premises are located within the State of residence of the limited permit holder. (See § 555.105(b) for the definition of “6 separate occasions.”)</P> <P>(c) <E T="03">Possession by prohibited persons.</E> No person may ship or transport any explosive material in or affecting interstate or foreign commerce or receive or possess any explosive materials which have been shipped or transported in or affecting interstate or foreign commerce who:</P> <P>(1) Is under indictment or information for, or who has been convicted in <PRTPAGE P="163"/>any court of, a crime punishable by imprisonment for a term exceeding one year;</P> <P>(2) Is a fugitive from justice;</P> <P>(3) Is an unlawful user of or addicted to any controlled substance (as defined in section 102 of the Controlled Substances Act (21 U.S.C. 802) and § 555.11);</P> <P>(4) Has been adjudicated as a mental defective or has been committed to a mental institution;</P> <P>(5) Is an alien, other than an alien who—</P> <P>(i) Is lawfully admitted for permanent residence (as that term is defined in section 101(a)(20) of the Immigration and Nationality Act (8 U.S.C. 1101)); or</P> <P>(ii) Is in lawful nonimmigrant status, is a refugee admitted under section 207 of the Immigration and Nationality Act (8 U.S.C. 1157), or is in asylum status under section 208 of the Immigration and Nationality Act (8 U.S.C. 1158), and—</P> <P>(A) Is a foreign law enforcement officer of a friendly foreign government, as determined by the Attorney General in consultation with the Secretary of State, entering the United States on official law enforcement business, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of this official law enforcement business;</P> <P>(B) Is a person having the power to direct or cause the direction of the management and policies of a corporation, partnership, or association licensed pursuant to section 843(a) of the Act, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of such power;</P> <P>(C) Is a member of a North Atlantic Treaty Organization (NATO) or other friendly foreign military force, as determined by the Attorney General in consultation with the Secretary of Defense, (whether or not admitted in a nonimmigrant status) who is present in the United States under military orders for training or other military purpose authorized by the United States, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of the military purpose; or</P> <P>(D) Is lawfully present in the United States in cooperation with the Director of Central Intelligence, and the shipment, transportation, receipt, or possession of the explosive materials is in furtherance of such cooperation;</P> <P>(6) Has been discharged from the armed forces under dishonorable conditions; or</P> <P>(7) Having been a citizen of the United States, has renounced citizenship.</P> <P>(d) <E T="03">Distribution to prohibited persons.</E> No person may knowingly distribute explosive materials to any individual who:</P> <P>(1) Is under twenty-one years of age;</P> <P>(2) Is under indictment or information for, or who has been convicted in any court of, a crime punishable by imprisonment for a term exceeding one year;</P> <P>(3) Is a fugitive from justice;</P> <P>(4) Is an unlawful user of or addicted to any controlled substance (as defined in section 102 of the Controlled Substances Act (21 U.S.C. 802) and § 555.11);</P> <P>(5) Has been adjudicated as a mental defective or has been committed to a mental institution;</P> <P>(6) Is an alien, other than an alien who—</P> <P>(i) Is lawfully admitted for permanent residence (as that term is defined in section 101(a)(20) of the Immigration and Nationality Act (8 U.S.C. 1101)); or</P> <P>(ii) Is in lawful nonimmigrant status, is a refugee admitted under section 207 of the Immigration and Nationality Act (8 U.S.C. 1157), or is in asylum status under section 208 of the Immigration and Nationality Act (8 U.S.C. 1158), and—</P> <P>(A) Is a foreign law enforcement officer of a friendly foreign government, as determined by the Attorney General in consultation with the Secretary of State, entering the United States on official law enforcement business, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of this official law enforcement business;</P> <P>(B) Is a person having the power to direct or cause the direction of the management and policies of a corporation, partnership, or association licensed pursuant to section 843(a) of the Act, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of such power;<PRTPAGE P="164"/> </P> <P>(C) Is a member of a North Atlantic Treaty Organization (NATO) or other friendly foreign military force, as determined by the Attorney General in consultation with the Secretary of Defense, (whether or not admitted in a nonimmigrant status) who is present in the United States under military orders for training or other military purpose authorized by the United States, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of the military purpose; or</P> <P>(D) Is lawfully present in the United States in cooperation with the Director of Central Intelligence, and the shipment, transportation, receipt, or possession of the explosive materials is in furtherance of such cooperation;</P> <P>(7) Has been discharged from the armed forces under dishonorable conditions; or</P> <P>(8) Having been a citizen of the United States, has renounced citizenship.</P> <P>(e) See § 555.180 for regulations concerning the prohibited manufacture, importation, exportation, shipment, transportation, receipt, transfer, or possession of plastic explosives that do not contain a detection agent.</P> <CITA>[ATF No. 1, 68 FR 13781, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.27</SECTNO> <SUBJECT>Out-of-State disposition of explosive materials.</SUBJECT> <P>(a) No nonlicensee or nonpermittee may distribute any explosive materials to any other nonlicensee or nonpermittee who the distributor knows or who has reasonable cause to believe does not reside in the State in which the distributor resides.</P> <P>(b) The provisions of this section do not apply on and after May 24, 2003.</P> <CITA>[ATF No. 1, 68 FR 13782, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.28</SECTNO> <SUBJECT>Stolen explosive materials.</SUBJECT> <P>No person shall receive, conceal, transport, ship, store, barter, sell, or dispose of any stolen explosive materials knowing or having reasonable cause to believe that the explosive materials were stolen.</P> </SECTION> <SECTION> <SECTNO>§ 555.29</SECTNO> <SUBJECT>Unlawful storage.</SUBJECT> <P>No person shall store any explosive materials in a manner not in conformity with this part.</P> </SECTION> <SECTION> <SECTNO>§ 555.30</SECTNO> <SUBJECT>Reporting theft or loss of explosive materials.</SUBJECT> <P>(a) Any licensee or permittee who has knowledge of the theft or loss of any explosive materials from his stock shall, within 24 hours of discovery, report the theft or loss by telephoning 1-800-800-3855 (nationwide toll free number) and on ATF F 5400.5 (formerly Form 4712) in accordance with the instructions on the form. Theft or loss of any explosive materials shall also be reported to appropriate local authorities.</P> <P>(b) Any other person, except a carrier of explosive materials, who has knowledge of the theft or loss of any explosive materials from his stock shall, within 24 hours of discovery, report the theft or loss by telephoning 1-800-800-3855 (nationwide toll free number) and in writing to the nearest ATF office. Theft or loss shall be reported to appropriate local authorities.</P> <P>(c) Reports of theft or loss of explosive materials under paragraphs (a) and (b) of this section must include the following information, if known:</P> <P>(1) The manufacturer or brand name.</P> <P>(2) The manufacturer's marks of identification (date and shift code).</P> <P>(3) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, etc.).</P> <P>(4) Description (dynamite, blasting agents, detonators, etc.) and United Nations (UN) identification number, hazard division number, and classification letter, e.g., 1.1D, as classified by the U.S. Department of Transportation at 49 CFR 172.101 and 173.52.</P> <P>(5) Size (length and diameter).</P> <P>(d) A carrier of explosive materials who has knowledge of the theft or loss of any explosive materials shall, within 24 hours of discovery, report the theft or loss by telephoning 1-800-800-3855 (nationwide toll free number). Theft or loss shall also be reported to appropriate local authorities. Reports of theft or loss of explosive materials by carriers shall include the following information, if known:</P> <P>(1) The manufacturer or brand name.<PRTPAGE P="165"/> </P> <P>(2) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, etc.).</P> <P>(3) Description (United Nations (UN) identification number, hazard division number, and classification letter, e.g., 1.1D) as classified by the U.S. Department of Transportation at 49 CFR 172.101 and 173.52.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-400, 63 FR 45002, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.31</SECTNO> <SUBJECT>Inspection of site accidents or fires; right of entry.</SUBJECT> <P>Any ATF officer may inspect the site of any accident or fire in which there is reason to believe that explosive materials were involved. Any ATF officer may enter into or upon any property where explosive materials have been used, are suspected of having been used, or have been found in an otherwise unauthorized location.</P> </SECTION> <SECTION> <SECTNO>§ 555.32</SECTNO> <SUBJECT>Special explosive devices.</SUBJECT> <P>The Director may exempt certain explosive actuated devices, explosive actuated tools, or similar devices from the requirements of this part. A person who desires to obtain an exemption under this section for any special explosive device, which as designed does not constitute a public safety or security hazard, shall submit a written request to the Director. Each request shall be executed under the penalties of perjury and contain a complete and accurate description of the device, the name and address of the manufacturer or importer, the purpose of and use for which it is intended, and any photographs, diagrams, or drawings as may be necessary to enable the Director to make a determination. The Director may require that a sample of the device be submitted for examination and evaluation. If it is not possible to submit the device, the person requesting the exemption shall advise the Director and designate the place where the device will be available for examination and evaluation.</P> </SECTION> <SECTION> <SECTNO>§ 555.33</SECTNO> <SUBJECT>Background checks and clearances (effective May 24, 2003).</SUBJECT> <P>(a) <E T="03">Background checks.</E> (1) If the Director receives from a licensee or permittee the names and appropriate identifying information of responsible persons and employees who will be authorized by the employer to possess explosive materials in the course of employment with the employer, the Director will conduct a background check in accordance with this section.</P> <P>(2) The Director will determine whether the responsible person or employee is one of the persons described in any paragraph of section 842(i) of the Act (see § 555.26). In making such determination, the Director may take into account a letter or document issued under paragraph (a)(3) of this section.</P> <P>(3)(i) If the Director determines that the responsible person or the employee is not one of the persons described in any paragraph of section 842(i) of the Act (see § 555.26), the Director will notify the employer in writing or electronically of the determination and issue, to the responsible person or employee, as the case may be, a letter of clearance which confirms the determination.</P> <P>(ii) If the Director determines that the responsible person or employee is one of the persons described in any paragraph of section 842(i) of the Act (see § 555.26), ATF will notify the employer in writing or electronically of the determination and issue to the responsible person or the employee, as the case may be, a document that confirms the determination; explains the grounds for the determination; provides information on how the disability may be relieved; and explains how the determination may be appealed. The employer will retain the notification as part of his permanent records in accordance with § 555.121. The employer will take immediate steps to remove the responsible person from his position directing the management or policies of the business or operations as they relate to explosive materials or, as the case may be, to remove the employee from a position requiring the possession of explosive materials. Also, if the employer has listed the employee as a person authorized to accept delivery of explosive materials, as specified in § 555.103 or § 555.105, the employer must remove the employee from such list and immediately, and in no event later than the second business day <PRTPAGE P="166"/>after such change, notify distributors of such change.</P> <P>(b) <E T="03">Appeals and correction of erroneous system information.</E> (1) <E T="03">In general.</E> A responsible person or employee may challenge the adverse determination set out in the letter of denial, in writing and within 45 days of issuance of the determination, by directing his or her challenge to the basis for the adverse determination, or to the accuracy of the record upon which the adverse determination is based, to the Director. The appeal request must include appropriate documentation or record(s) establishing the legal and/or factual basis for the challenge. Any record or document of a court or other government entity or official furnished in support of an appeal must be certified by the court or other government entity or official as a true copy. In the case of an employee, or responsible person who did not submit fingerprints, such appeal must be accompanied by two properly completed FBI Forms FD-258 (fingerprint card). The Director will advise the individual in writing of his decision and the reasons for the decision.</P> <P>(2) <E T="03">Employees.</E> The letter of denial, among other things, will advise an employee who elects to challenge an adverse determination to submit the fingerprint cards as described above. The employee also will be advised of the agency name and address that originated the record containing the information causing the adverse determination (“originating agency”). At that time, and where appropriate, an employee is encouraged to apply to the originating agency to challenge the accuracy of the record(s) upon which the denial is based. The originating agency may respond to the individual's application by addressing the individual's specific reasons for the challenge, and by indicating whether additional information or documents are required. If the record is corrected as a result of the application to the originating agency, the individual may so notify ATF which will, in turn, verify the record correction with the originating agency and take all necessary steps to contact the agency responsible for the record system and correct the record. The employee may provide to ATF additional and appropriate documentation or record(s) establishing the legal and/or factual basis for the challenge to ATF's decision to uphold the initial denial. If ATF does not receive such additional documentation or record(s) within 45 days of the date of the decision upholding the initial denial, ATF will close the appeal.</P> <P>(3) <E T="03">Responsible persons.</E> The letter of denial, among other things, will advise a responsible person of the agency name and address which originated the record containing the information causing the adverse determination (“originating agency”). A responsible person who elects to challenge the adverse determination, where appropriate, is encouraged to apply to the originating agency to challenge the accuracy of the record(s) upon which the denial is based. The originating agency may respond to the individual's application by addressing the individual's specific reasons for the challenge, and by indicating whether additional information or documents are required. If the record is corrected as a result of the application to the originating agency, the individual may so notify ATF which will, in turn, verify the record correction with the originating agency and take all necessary steps to contact the agency responsible for the record system and correct the record. A responsible person may provide additional documentation or records as specified for employees in paragraph (b)(2) of this section.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0081)</APPRO> <CITA>[ATF No. 1, 68 FR 13783, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.34</SECTNO> <SUBJECT>Replacement of stolen or lost ATF Form 5400.30 (Intrastate Purchase of Explosives Coupon (IPEC)).</SUBJECT> <P>When any Form 5400.30 is stolen, lost, or destroyed, the person losing possession will, upon discovery of the theft, loss, or destruction, immediately, but in all cases before 24 hours have elapsed since discovery, report the matter to the Director by telephoning 1-888-ATF-BOMB (nationwide toll free number). The report will explain in detail the circumstances of the theft, loss, or destruction and will include all known facts that may serve to identify <PRTPAGE P="167"/>the document. Upon receipt of the report, the Director will make such investigation as appears appropriate and may issue a duplicate document upon such conditions as the circumstances warrant.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0077)</APPRO> <CITA>[ATF No. 1, 68 FR 13783, Mar. 20, 2003]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart D—Licenses and Permits</HD> <SECTION> <SECTNO>§ 555.41</SECTNO> <SUBJECT>General.</SUBJECT> <P>(a) <E T="03">Licenses and permits issued prior to May 24, 2003.</E> (1) Each person intending to engage in business as an importer or manufacturer of, or a dealer in, explosive materials, including black powder, must, before commencing business, obtain the license required by this subpart for the business to be operated. Each person who intends to acquire for use explosive materials from a licensee in a State other than the State in which he resides, or from a foreign country, or who intends to transport explosive materials in interstate or foreign commerce, must obtain a permit under this subpart; except that it is not necessary to obtain a permit if the user intends to lawfully purchase:</P> <P>(i) Explosive materials from a licensee in a State contiguous to the user's State of residence and the user's State of residence has enacted legislation, currently in force, specifically authorizing a resident of that State to purchase explosive materials in a contiguous State; or</P> <P>(ii) Commercially manufactured black powder in quantities not to exceed 50 pounds, intended to be used solely for sporting, recreational, or cultural purposes in antique firearms or in antique devices.</P> <P>(2) Each person intending to engage in business as an explosive materials importer, manufacturer, or dealer must file an application, with the required fee (see § 555.42), with ATF in accordance with the instructions on the form (see § 555.45). A license will, subject to law, entitle the licensee to transport, ship, and receive explosive materials in interstate or foreign commerce, and to engage in the business specified by the license, at the location described on the license. A separate license must be obtained for each business premises at which the applicant is to manufacture, import, or distribute explosive materials except under the following circumstances:</P> <P>(i) A separate license will not be required for storage facilities operated by the licensee as an integral part of one business premises or to cover a location used by the licensee solely for maintaining the records required by this part.</P> <P>(ii) A separate license will not be required of a licensed manufacturer with respect to his on-site manufacturing.</P> <P>(iii) It will not be necessary for a licensed importer or a licensed manufacturer (for purposes of sale or distribution) to also obtain a dealer's license in order to engage in business on his licensed premises as a dealer in explosive materials.</P> <P>(iv) A separate license will not be required of licensed manufacturers with respect to their on-site manufacture of theatrical flash powder.</P> <P>(3) Except as provided in paragraph (a)(1) of this section, each person intending to acquire explosive materials from a licensee in a State other than a State in which he resides, or from a foreign country, or who intends to transport explosive materials in interstate or foreign commerce, must file an application, with the required fee (see § 555.43), with ATF in accordance with the instructions on the form (see § 555.45). A permit will, subject to law, entitle the permittee to acquire, transport, ship, and receive in interstate or foreign commerce explosive materials of the class authorized by this permit. Only one permit is required under this part.</P> <P>(b) <E T="03">Licenses and permits issued on and after May 24, 2003.</E> (1) <E T="03">In general.</E> (i) Each person intending to engage in business as an importer or manufacturer of, or a dealer in, explosive materials, including black powder, must, before commencing business, obtain the license required by this subpart for the business to be operated.</P> <P>(ii) Each person who intends to acquire for use explosive materials within the State in which he resides on no more than 6 separate occasions during <PRTPAGE P="168"/>the 12-month period in which the permit is valid must obtain a limited permit under this subpart. (See § 555.105(b) for definition of “6 separate occasions.”)</P> <P>(iii) Each person who intends to acquire for use explosive materials from a licensee or permittee in a State other than the State in which he resides, or from a foreign country, or who intends to transport explosive materials in interstate or foreign commerce, or who intends to acquire for use explosive materials within the State in which he resides on more than 6 separate occasions during a 12-month period, must obtain a user permit under this subpart.</P> <P>(iv) It is not necessary to obtain a permit if the user intends only to lawfully purchase commercially manufactured black powder in quantities not to exceed 50 pounds, intended to be used solely for sporting, recreational, or cultural purposes in antique firearms or in antique devices.</P> <P>(2) <E T="03">Importers, manufacturers, and dealers.</E> Each person intending to engage in business as an explosive materials importer, manufacturer, or dealer must file an application, with the required fee (<E T="03">see</E> § 555.42), with ATF in accordance with the instructions on the form (<E T="03">see</E> § 555.45). A license will, subject to law, entitle the licensee to transport, ship, and receive explosive materials in interstate or foreign commerce, and to engage in the business specified by the license, at the location described on the license. A separate license must be obtained for each business premises at which the applicant is to manufacture, import, or distribute explosive materials except under the following circumstances:</P> <P>(i) A separate license will not be required for storage facilities operated by the licensee as an integral part of one business premises or to cover a location used by the licensee solely for maintaining the records required by this part.</P> <P>(ii) A separate license will not be required of a licensed manufacturer with respect to his on-site manufacturing.</P> <P>(iii) It will not be necessary for a licensed importer or a licensed manufacturer (for purposes of sale or distribution) to also obtain a dealer's license in order to engage in business on his licensed premises as a dealer in explosive materials. No licensee will be required to obtain a user permit to lawfully transport, ship, or receive explosive materials in interstate or foreign commerce.</P> <P>(iv) A separate license will not be required of licensed manufacturers with respect to their on-site manufacture of theatrical flash powder.</P> <P>(3) <E T="03">Users of explosive materials.</E> (i) A limited permit will, subject to law, entitle the holder of such permit to receive for his use explosive materials from a licensee or permittee in his state of residence on no more than 6 separate occasions during the 12-month period in which the permit is valid. A limited permit does not authorize the receipt or transportation of explosive materials in interstate or foreign commerce. Holders of limited permits who need to receive explosive materials on more than 6 separate occasions during a 12-month period must obtain a user permit in accordance with this subpart.</P> <P>(ii) Each person intending to acquire explosive materials from a licensee in a State other than a State in which he resides, or from a foreign country, or who intends to transport explosive materials in interstate or foreign commerce, must file an application for a user permit, with the required fee (<E T="03">see</E> § 555.43), with ATF in accordance with the instructions on the form (<E T="03">see</E> § 555.45). A user permit will, subject to law, entitle the permittee to transport, ship, and receive in interstate or foreign commerce explosive materials of the class authorized by this permit. Only one user permit per person is required under this part, irrespective of the number of locations relating to explosive materials operated by the holder of the user permit.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0083)</APPRO> <CITA>[ATF No. 1, 68 FR 13783, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.42</SECTNO> <SUBJECT>License fees.</SUBJECT> <P>(a) Each applicant shall pay a fee for obtaining a three year license, a separate fee being required for each business premises, as follows:</P> <P>(1) Manufacturer—$200.</P> <P>(2) Importer—$200.</P> <P>(3) Dealer—$200.<PRTPAGE P="169"/> </P> <P>(b) Each applicant for a renewal of a license shall pay a fee for a three year license as follows:</P> <P>(1) Manufacturer—$100.</P> <P>(2) Importer—$100.</P> <P>(3) Dealer—$100.</P> <CITA>[T.D. ATF-400, 63 FR 45002, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.43</SECTNO> <SUBJECT>Permit fees.</SUBJECT> <P>(a) Each applicant must pay a fee for obtaining a permit as follows:</P> <P>(1) User—$100 for a three-year period.</P> <P>(2) User-limited (nonrenewable)—$75.</P> <P>(3) Limited—$25 for a one-year period.</P> <P>(b)(1) Each applicant for renewal of a user permit must pay a fee of $50 for a three-year period.</P> <P>(2) Each applicant for renewal of a limited permit must pay a fee of $12 for a one-year period.</P> <CITA>[ATF No. 1, 68 FR 13785, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.44</SECTNO> <SUBJECT>License or permit fee not refundable.</SUBJECT> <P>No refund of any part of the amount paid as a license or permit fee will be made where the operations of the licensee or permittee are, for any reason, discontinued during the period of an issued license or permit. However, the license or permit fee submitted with an application for a license or permit will be refunded if that application is denied, withdrawn, or abandoned, or if a license is cancelled subsequent to having been issued through administrative error.</P> </SECTION> <SECTION> <SECTNO>§ 555.45</SECTNO> <SUBJECT>Original license or permit.</SUBJECT> <P>(a) <E T="03">Licenses issued prior to May 24, 2003.</E> Any person who intends to engage in business as an explosive materials importer, manufacturer, or dealer, or who has not timely submitted application for renewal of a previous license issued under this part, shall file with ATF an application for License, Explosives, ATF F 5400.13 with ATF in accordance with the instructions on the form. The application must be executed under the penalties of perjury and the penalties imposed by 18 U.S.C. 844(a). The application is to be accompanied by the appropriate fee in the form of a money order or check made payable to the Bureau of Alcohol, Tobacco and Firearms. ATF F 5400.13 may be obtained from any ATF office. The Chief, Firearms and Explosives Licensing Center, will not approve an application postmarked on or after March 20, 2003, unless it is submitted with a Responsible Person Questionnaire, ATF Form 5400.28. Form 5400.28 must be completed in accordance with the instructions on the form.</P> <P>(b) <E T="03">Permits issued prior to May 24, 2003.</E> Any person, except as provided in § 555.41(a), who intends to acquire explosive materials from a licensee in a state other than the State in which that person resides, or from a foreign country, or who intends to transport explosive materials in interstate or foreign commerce, or who has not timely submitted application for renewal of a previous permit issued under this part, shall file an application for Permit, Explosives, ATF F 5400.16 or Permit, User Limited Special Fireworks, ATF F 5400.21 with ATF in accordance with the instructions on the form. The application must be executed under the penalties of perjury and the penalties imposed by 18 U.S.C. 844(a). The application is to be accompanied by the appropriate fee in the form of a money order or check made payable to the Bureau of Alcohol, Tobacco and Firearms. ATF F 5400.16 and ATF F 5400.21 may be obtained from any ATF office. The Chief, Firearms and Explosives Licensing Center, will not approve an application postmarked on or after March 20, 2003, unless it is submitted with a Responsible Person Questionnaire, ATF Form 5400.28. Form 5400.28 must be completed in accordance with the instructions on the form.</P> <P>(c) <E T="03">Licenses and permits issued on and after May 24, 2003.</E> (1) <E T="03">License.</E> Any person who intends to engage in the business as an importer of, manufacturer of, or dealer in explosive materials, or who has not timely submitted an application for renewal of a previous license issued under this part, must file an application for License, Explosives, ATF F 5400.13, with ATF in accordance with the instructions on the form. ATF Form 5400.13 may be obtained by contacting any ATF office. The application must:</P> <P>(i) Be executed under the penalties of perjury and the penalties imposed by 18 U.S.C. 844(a);<PRTPAGE P="170"/> </P> <P>(ii) Include appropriate identifying information concerning each responsible person;</P> <P>(iii) Include a photograph and fingerprints for each responsible person;</P> <P>(iv) Include the names of and appropriate identifying information regarding all employees who will be authorized by the applicant to possess explosive materials by submitting ATF F 5400.28 for each employee; and</P> <P>(v) Include the appropriate fee in the form of money order or check made payable to the Bureau of Alcohol, Tobacco, Firearms and Explosives.</P> <P>(2) <E T="03">User permit and limited permit.</E> Except as provided in § 555.41(b)(1)(iv), any person who intends to acquire explosive materials in the State in which that person resides or acquire explosive materials from a licensee or holder of a user permit in a State other than the State in which that person resides, or from a foreign country, or who intends to transport explosive materials in interstate or foreign commerce, or who has not timely submitted an application for renewal of a previous permit issued under this part, must file an application for Permit, Explosives, ATF F 5400.16 or Permit, User Limited Display Fireworks, ATF F 5400.21 with ATF in accordance with the instructions on the form. ATF Form 5400.16 and ATF Form 5400.21 may be obtained by contacting any ATF office. The application must:</P> <P>(i) Be executed under the penalties of perjury and the penalties imposed by 18 U.S.C. 844(a);</P> <P>(ii) Include a photograph, fingerprints, and appropriate identifying information for each responsible person;</P> <P>(iii) Include the names of and appropriate identifying information regarding all employees who will be authorized by the applicant to possess explosive materials by submitting ATF F 5400.28 for each employee; and</P> <P>(iv) Include the appropriate fee in the form of money order or check made payable to the Bureau of Alcohol, Tobacco, Firearms and Explosives.</P> <P>(3) The Chief, Firearms and Explosives Licensing Center, will conduct background checks on responsible persons and employees authorized by the applicant to possess explosive materials in accordance with § 555.33. If it is determined that any responsible person or employee is described in any paragraph of section 842(i) of the Act, the applicant must submit an amended application indicating removal or reassignment of that person before the license or permit will be issued.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0083)</APPRO> <SECAUTH>(18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226))</SECAUTH> <CITA>[T.D. ATF-200, 50 FR 10497, Mar. 15, 1985, as amended by T.D. ATF-400, 63 FR 45002, Aug. 24, 1998; ATF No. 1, 68 FR 13785, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.46</SECTNO> <SUBJECT>Renewal of license or permit.</SUBJECT> <P>(a) If a licensee or permittee intends to continue the business or operation described on a license or permit issued under this part after the expiration date of the license or permit, he shall, unless otherwise notified in writing by the Chief, Firearms and Explosives Licensing Center, execute and file prior to the expiration of his license or permit an application for license renewal, ATF F 5400.14 (Part III), or an application for permit renewal, ATF F 5400.15 (Part III), accompanied by the required fee, with ATF in accordance with the instructions on the form. In the event the licensee or permittee does not timely file a renewal application, he shall file an original application as required by § 555.45, and obtain the required license or permit in order to continue business or operations.</P> <P>(b) A user-limited permit is not renewable and is valid for a single purchase transaction. Applications for all user-limited permits must be filed on ATF F 5400.16 or ATF F 5400.21, as required by § 555.45.</P> <SECAUTH>(18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226))</SECAUTH> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-200, 50 FR 10497, Mar. 15, 1985; T.D. ATF-290, 54 FR 53054, Dec. 27, 1989; T.D. ATF-400, 63 FR 45002, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.47</SECTNO> <SUBJECT>Insufficient fee.</SUBJECT> <P>If an application is filed with an insufficient fee, the application and fee <PRTPAGE P="171"/>submitted will be returned to the applicant.</P> <SECAUTH>(18 U.S.C. 847 (84 Stat. 959); 18 U.S.C. 926 (82 Stat. 1226))</SECAUTH> <CITA>[T.D. ATF-200, 50 FR 10498, Mar. 15, 1985]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.48</SECTNO> <SUBJECT>Abandoned application.</SUBJECT> <P>Upon receipt of an incomplete or improperly executed application, the applicant will be notified of the deficiency in the application. If the application is not corrected and returned within 30 days following the date of notification, the application will be considered as having been abandoned and the license or permit fee returned.</P> </SECTION> <SECTION> <SECTNO>§ 555.49</SECTNO> <SUBJECT>Issuance of license or permit.</SUBJECT> <P>(a) <E T="03">Issuance of license or permit prior to May 24, 2003.</E> (1) The Chief, Firearms and Explosives Licensing Center, will issue a license or permit if—</P> <P>(i) A properly executed application for the license or permit is received; and</P> <P>(ii) Through further inquiry or investigation, or otherwise, it is found that the applicant is entitled to the license or permit.</P> <P>(2) The Chief, Firearms and Explosives Licensing Center, will approve a properly executed application for a license or permit, if:</P> <P>(i) The applicant is 21 years of age or over;</P> <P>(ii) The applicant (including, in the case of a corporation, partnership, or association, any individual possessing, directly or indirectly, the power to direct or cause the direction of the management and policies of the corporation, partnership, or association) is not a person to whom distribution of explosive materials is prohibited under the Act;</P> <P>(iii) The applicant has not willfully violated any provisions of the Act or this part;</P> <P>(iv) The applicant has not knowingly withheld information or has not made any false or fictitious statement intended or likely to deceive, in connection with his application;</P> <P>(v) The applicant has in a State, premises from which he conducts business or operations subject to license or permit under the Act or from which he intends to conduct business or operations;</P> <P>(vi) The applicant has storage for the class (as described in § 555.202) of explosive materials described on the application, unless he establishes to the satisfaction of the Chief, Firearms and Explosives Licensing Center, that the business or operations to be conducted will not require the storage of explosive materials;</P> <P>(vii) The applicant has certified in writing that he is familiar with and understands all published State laws and local ordinances relating to explosive materials for the location in which he intends to do business; and</P> <P>(viii) The applicant for a license has submitted the certificate required by section 21 of the Federal Water Pollution Control Act, as amended (33 U.S.C. 1341).</P> <P>(3) The Chief, Firearms and Explosives Licensing Center, will approve or the regional director (compliance) will deny any application for a license or permit within the 45-day period beginning on the date a properly executed application was received. However, when an applicant for license or permit renewal is a person who is, under the provisions of § 555.83 or § 555.142, conducting business or operations under a previously issued license or permit, action regarding the application will be held in abeyance pending the completion of the proceedings against the applicant's existing license or permit, or renewal application, or final action by the Director on an application for relief submitted under § 555.142, as the case may be.</P> <P>(4) The license or permit and one copy will be forwarded to the applicant, except that in the case of a user-limited permit, the original only will be issued.</P> <P>(5) Each license or permit will bear a serial number and this number may be assigned to the licensee or permittee to whom issued for as long as he maintains continuity of renewal in the same region.</P> <P>(b) <E T="03">Issuance of license or permit on and after May 24, 2003.</E> (1) The Chief, Firearms and Explosives Licensing Center, will issue a license or permit if:<PRTPAGE P="172"/> </P> <P>(i) A properly executed application for the license or permit is received; and</P> <P>(ii) Through further inquiry or investigation, or otherwise, it is found that the applicant is entitled to the license or permit.</P> <P>(2) The Chief, Firearms and Explosives Licensing Center, will approve a properly executed application for a license or permit, if:</P> <P>(i) The applicant (or, if the applicant is a corporation, partnership, or association, each responsible person with respect to the applicant) is not a person described in any paragraph of section 842(i) of the Act;</P> <P>(ii) The applicant has not willfully violated any provisions of the Act or this part;</P> <P>(iii) The applicant has not knowingly withheld information or has not made any false or fictitious statement intended or likely to deceive, in connection with his application;</P> <P>(iv) The applicant has in a State, premises from which he conducts business or operations subject to license or permit under the Act or from which he intends to conduct business or operations;</P> <P>(v) The applicant has storage for the class (as described in § 555.202) of explosive materials described on the application;</P> <P>(vi) The applicant has certified in writing that he is familiar with and understands all published State laws and local ordinances relating to explosive materials for the location in which he intends to do business;</P> <P>(vii) The applicant for a license has submitted the certificate required by section 21 of the Federal Water Pollution Control Act, as amended (33 U.S.C. 1341);</P> <P>(viii) None of the employees of the applicant who will be authorized by the applicant to possess explosive materials is a person described in any paragraph of section 842(i) of the Act; and</P> <P>(ix) In the case of an applicant for a limited permit, the applicant has certified in writing that the applicant will not receive explosive materials on more than 6 separate occasions during the 12-month period for which the limited permit is valid.</P> <P>(3) The Chief, Firearms and Explosives Licensing Center, will approve or the regional director (compliance) will deny any application for a license or permit within the 90-day period beginning on the date a properly executed application was received. However, when an applicant for license or permit renewal is a person who is, under the provisions of § 555.83 or § 555.142, conducting business or operations under a previously issued license or permit, action regarding the application will be held in abeyance pending the completion of the proceedings against the applicant's existing license or permit, or renewal application, or final action by the Director on an application for relief submitted under § 555.142, as the case may be.</P> <P>(4) The license or permit and one copy will be forwarded to the applicant, except that in the case of a user-limited permit, the original only will be issued.</P> <P>(5) Each license or permit will bear a serial number and this number may be assigned to the licensee or permittee to whom issued for as long as he maintains continuity of renewal in the same region.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0082)</APPRO> <CITA>[ATF No. 1, 68 FR 13785, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.50</SECTNO> <SUBJECT>Correction of error on license or permit.</SUBJECT> <P>(a) Upon receipt of a license or permit issued under this part, each licensee or permittee shall examine the license or permit to insure that the information on it is accurate. If the license or permit is incorrect, the licensee or permittee shall return the license or permit to the Chief, Firearms and Explosives Licensing Center, with a statement showing the nature of the error. The Chief, Firearms and Explosives Licensing Center, shall correct the error, if the error was made in his office, and return the license or permit. However, if the error resulted from information contained in the licensee's or permittee's application for the license or permit, the Chief, Firearms and Explosives Licensing Center, shall require the licensee or permittee to file an amended application setting forth <PRTPAGE P="173"/>the correct information and a statement explaining the error contained in the application. Upon receipt of the amended application and a satisfactory explanation of the error, the Chief, Firearms and Explosives Licensing Center, shall make the correction on the license or permit and return it to the licensee or permittee.</P> <P>(b) When the Chief, Firearms and Explosives Licensing Center, finds through any means other than notice from the licensee or permittee that an incorrect license or permit has been issued, (1) the Chief, Firearms and Explosives Licensing Center, may require the holder of the incorrect license or permit to return the license or permit for correction, and (2) if the error resulted from information contained in the licensee's or permittee's application for the license or permit, the Chief, Firearms and Explosives Licensing Center, shall require the licensee or permittee to file an amended application setting forth the correct information, and a statement satisfactorily explaining the error contained in the application. The Chief, Firearms and Explosives Licensing Center, then shall make the correction on the license or permit and return it to the licensee or permittee.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.51</SECTNO> <SUBJECT>Duration of license or permit.</SUBJECT> <P>(a) <E T="03">Prior to May 24, 2003.</E> An original license or permit is issued for a period of three years. A renewal license or permit is issued for a period of three years. However, a user-limited permit is valid only for a single purchase transaction.</P> <P>(b) <E T="03">On and after May 24, 2003.</E> (1) An original license or user permit is issued for a period of three years. A renewal license or user permit is also issued for a period of three years. However, a user-limited permit is valid only for a single purchase transaction.</P> <P>(2) A limited permit is issued for a period of one year. A renewal limited permit is also issued for a period of one year.</P> <CITA>[ATF No. 1, 68 FR 13786, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.52</SECTNO> <SUBJECT>Limitations on license or permit.</SUBJECT> <P>(a) The license covers the business and class (as described in § 555.202) of explosive materials specified in the license at the licensee's business premises (see § 555.41(b)).</P> <P>(b) The permit is valid with respect to the type of operations and class (as described in § 555.202) of explosive materials specified in the permit.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-387, 62 FR 8376, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.53</SECTNO> <SUBJECT>License and permit not transferable.</SUBJECT> <P>Licenses and permits issued under this part are not transferable to another person. In the event of the lease, sale, or other transfer of the business or operations covered by the license or permit, the successor must obtain the license or permit required by this part before commencing business or operations. However, for rules on right of succession, see § 555.59.</P> </SECTION> <SECTION> <SECTNO>§ 555.54</SECTNO> <SUBJECT>Change of address.</SUBJECT> <P>(a) During the term of a license or permit, a licensee or permittee may move his business or operations to a new address at which he intends to regularly carry on his business or operations, without procuring a new license or permit. However, in every case, the licensee or permittee shall—</P> <P>(1) Give notification of the new location of the business or operations to the Chief, Firearms and Explosives Licensing Center at least 10 days before the move; and</P> <P>(2) Submit the license or permit to the Chief, Firearms and Explosives Licensing Center. The Chief, Firearms and Explosives Licensing Center will issue an amended license or permit, which will contain the new address (and new license or permit number, if any).</P> <P>(b) Licensees and permittees whose mailing address will change must notify the Chief, Firearms and Explosives <PRTPAGE P="174"/>Licensing Center, at least 10 days before the change.</P> <APPRO>(Paragraph (b) approved by the Office of Management and Budget under control number 1140-0080)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989; ATF No. 1, 68 FR 13786, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.55</SECTNO> <SUBJECT>Change in class of explosive materials.</SUBJECT> <P>A licensee or permittee who intends to change the class of explosive materials described in his license or permit from a lower to a higher classification (see § 555.202) shall file an application on ATF F 5400.13 or on ATF F 5400.16 with the Chief, Firearms and Explosives Licensing Center, for an amended license or permit. If the change in class of explosive materials would require a change in magazines, the amended application must include a description of the type of construction as prescribed in this part. Business or operations with respect to the new class of explosive materials may not be commenced before issuance of the amended license or amended permit. Upon receipt of the amended license or amended permit, the licensee or permittee shall submit his superseded license or superseded permit and any copies furnished with the license or permit to the Chief, Firearms and Explosives Licensing Center.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989; T.D. ATF-387, 62 FR 8376, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.56</SECTNO> <SUBJECT>Change in trade name.</SUBJECT> <P>A licensee or permittee continuing to conduct business or operations at the location shown on his license or permit is not required to obtain a new license or permit by reason of a mere change in trade name under which he conducts his business or operations. However, the licensee or permittee shall furnish his license or permit and any copies furnished with the license or permit for endorsement of the change to the Chief, Firearms and Explosives Licensing Center, within 30 days from the date the licensee or permittee begins his business or operations under the new trade name.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.57</SECTNO> <SUBJECT>Change of control, change in responsible persons, and change of employees.</SUBJECT> <P>(a) In the case of a corporation or association holding a license or permit under this part, if actual or legal control of the corporation or association changes, directly or indirectly, whether by reason of change in stock ownership or control (in the corporation holding a license or permit or in any other corporation), by operation of law, or in any other manner, the licensee or permittee shall, within 30 days of the change, give written notification executed under the penalties of perjury, to the Chief, Firearms and Explosives Licensing Center. Upon expiration of the license or permit, the corporation or association shall file an ATF F 5400.13 or an ATF F 5400.16 as required by § 555.45, and pay the fee prescribed in § 555.42(b) or § 555.43(b).</P> <P>(b) For all licenses or permits issued on and after May 24, 2003, each person holding the license or permit must report to the Chief, Firearms and Explosives Licensing Center, any change in responsible persons or employees authorized to possess explosive materials. Such report must be submitted within 30 days of the change and must include appropriate identifying information for each responsible person. Reports relating to newly hired employees authorized to possess explosive materials must be submitted on ATF F 5400.28 for each employee.</P> <P>(c) Upon receipt of a report, the Chief, Firearms and Explosives Licensing Center, will conduct a background check, if appropriate, in accordance with § 555.33.</P> <P>(d) The reports required by paragraph (b) of this section must be retained as part of a licensee's or permittee's permanent records for the period specified in § 555.121.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0074)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989; ATF No. 1, 68 FR 13786, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <PRTPAGE P="175"/> <SECTNO>§ 555.58</SECTNO> <SUBJECT>Continuing partnerships.</SUBJECT> <P>Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, the surviving partner may continue to conduct the business or operations under the license or permit of the partnership. If the surviving partner acquires the business or operations on completion of settlement of the partnership, he shall obtain a license or permit in his own name from the date of acquisition, as provided in § 555.45. The rule set forth in this section will also apply where there is more than one surviving partner.</P> </SECTION> <SECTION> <SECTNO>§ 555.59</SECTNO> <SUBJECT>Right of succession by certain persons.</SUBJECT> <P>(a) Certain persons other than the licensee or permittee may secure the right to carry on the same explosive materials business or operations at the same business premises for the remainder of the term of license or permit. These persons are:</P> <P>(1) The surviving spouse or child, or executor, administrator, or other legal representative of a deceased licensee or permittee; and</P> <P>(2) A receiver or trustee in bankruptcy, or an assignee for benefit of creditors.</P> <P>(b) In order to secure the right of succession, the person or persons continuing the business or operations shall submit the license or permit and all copies furnished with the license or permit for endorsement of the succession to the Chief, Firearms and Explosives Licensing Center, within 30 days from the date on which the successor begins to carry on the business or operations.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.60</SECTNO> <SUBJECT>Certain continuances of business or operations.</SUBJECT> <P>A licensee or permittee who furnishes his license or permit to the Chief, Firearms and Explosives Licensing Center, for correction, amendment, or endorsement, as provided in this subpart, may continue his business or operations while awaiting its return.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.61</SECTNO> <SUBJECT>Discontinuance of business or operations.</SUBJECT> <P>Where an explosive materials business or operations is either discontinued or succeeded by a new owner, the owner of the business or operations discontinued or succeeded shall, within 30 days, furnish notification of the discontinuance or succession and submit his license or permit and any copies furnished with the license or permit to the Chief, Firearms and Explosives Licensing Center. (See also § 555.128.)</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.62</SECTNO> <SUBJECT>State or other law.</SUBJECT> <P>A license or permit issued under this part confers no right or privilege to conduct business or operations, including storage, contrary to State or other law. The holder of a license or permit issued under this part is not, by reason of the rights and privileges granted by that license or permit, immune from punishment for conducting an explosive materials business or operations in violation of the provisions of any State or other law. Similarly, compliance with the provisions of any State or other law affords no immunity under Federal law or regulations.</P> </SECTION> <SECTION> <SECTNO>§ 555.63</SECTNO> <SUBJECT>Explosives magazine changes.</SUBJECT> <P>(a) <E T="03">General.</E> (1) The requirements of this section are applicable to magazines used for other than temporary (under 24 hours) storage of explosives.</P> <P>(2) A magazine is considered suitable for the storage of explosives if the construction requirements of this part are met during the time explosives are stored in the magazine.</P> <P>(3) A magazine is considered suitable for the storage of explosives if positioned in accordance with the applicable table of distances as specified in this part during the time explosives are stored in the magazine.<PRTPAGE P="176"/> </P> <P>(4) For the purposes of this section, notification of the regional director (compliance) may be by telephone or in writing. However, if notification of the regional director (compliance) is in writing it must be at least three business days in advance of making changes in construction to an existing magazine or constructing a new magazine, and at least five business days in advance of using any reconstructed magazine or added magazine for the storage of explosives.</P> <P>(b) <E T="03">Exception.</E> Mobile or portable type 5 magazines are exempt from the requirements of paragraphs (c) and (d) of this section, but must otherwise be in compliance with paragraphs (a) (2) and (3) of this section during the time explosives are stored in such magazines.</P> <P>(c) <E T="03">Changes in magazine construction.</E> A licensee or permittee who intends to make changes in construction of an existing magazine shall notify the regional director (compliance) describing the proposed changes prior to making any changes. Unless otherwise advised by the regional director (compliance), changes in construction may commence after explosives are removed from the magazine. Explosives may not be stored in a reconstructed magazine before the regional director (compliance) has been notified in accordance with paragraph (a)(4) of this section that the changes have been completed.</P> <P>(d) <E T="03">Magazines acquired or constructed after permit or license is issued.</E> A licensee or permittee who intends to construct or acquire additional magazines shall notify the regional director (compliance) in accordance with paragraph (a)(4) of this section describing the additional magazines and the class and quantity of explosives to be stored in the magazine. Unless otherwise advised by the regional director (compliance), additional magazines may be constructed, or acquired magazines may be used for the storage of explosives. Explosives must not be stored in a magazine under construction. The regional director (compliance) must be notified that construction has been completed.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-400, 63 FR 45002, Aug. 24, 1998]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart E—License and Permit Proceedings</HD> <SECTION> <SECTNO>§ 555.71</SECTNO> <SUBJECT>Opportunity for compliance.</SUBJECT> <P>Except in cases of willfulness or those in which the public interest requires otherwise, and the regional director (compliance) so alleges in the notice of denial of an application or revocation of a license or permit, no license or permit will be revoked or renewal application denied without first calling to the attention of the licensee or permittee the reasons for the contemplated action and affording him an opportunity to demonstrate or achieve compliance with all lawful requirements and to submit facts, arguments, or proposals of adjustment. The notice of contemplated action, ATF F 5400.12, will afford the licensee or permittee 15 days from the date of receipt of the notice to respond. If no response is received within the 15 days, or if after consideration of relevant matters presented by the licensee or permittee, the regional director (compliance) finds that the licensee or permittee is not likely to abide by the law and regulations, he will proceed as provided in § 555.74.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7 1981, as amended by T.D. ATF-446, 66 FR 16602, Mar. 27, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.72</SECTNO> <SUBJECT>Denial of initial application.</SUBJECT> <P>Whenever the regional director (compliance) has reason to believe that an applicant for an original license or permit is not eligible to receive a license or permit under the provisions of § 555.49, he shall issue a notice of denial on ATF F 5400.11. The notice will set forth the matters of fact and law relied upon in determining that the application should be denied, and will afford the applicant 15 days from the date of receipt of the notice in which to request a hearing to review the denial. If no request for a hearing is filed within that time, a copy of the application, marked “Disapproved”, will be returned to the applicant.</P> </SECTION> <SECTION> <SECTNO>§ 555.73</SECTNO> <SUBJECT>Hearing after initial application is denied.</SUBJECT> <P>If the applicant for an original license or permit desires a hearing, he <PRTPAGE P="177"/>shall file a request with the regional director (compliance) within 15 days after receipt of the notice of denial. The request should include a statement of the reasons for a hearing. On receipt of the request, the regional director (compliance) shall refer the matter to an administrative law judge who shall set a time and place (see § 555.77) for a hearing and shall serve notice of the hearing upon the applicant and the regional director (compliance) at least 10 days in advance of the hearing date. The hearing will be conducted in accordance with the hearing procedures prescribed in part 71 of this chapter (see § 555.82). Within a reasonable time after the conclusion of the hearing, and as expeditiously as possible, the administrative law judge shall render his recommended decision. He shall certify to the complete record of the proceedings before him and shall immediately forward the complete certified record, together with four copies of his recommended decision, to the regional director (compliance) for decision.</P> </SECTION> <SECTION> <SECTNO>§ 555.74</SECTNO> <SUBJECT>Denial of renewal application or revocation of license or permit.</SUBJECT> <P>If following the opportunity for compliance under § 555.71, or without opportunity for compliance under § 555.71, as circumstances warrant, the regional director (compliance) finds that the licensee or permittee is not likely to comply with the law or regulations or is otherwise not eligible to continue operations authorized under his license or permit, the regional director (compliance) shall issue a notice of denial of the renewal application or revocation of the license or permit, ATF F 5400.11 or ATF F 5400.10, as appropriate. In either case, the notice will set forth the matters of fact constituting the violations specified, dates, places, and the sections of law and regulations violated. The notice will, in the case of revocation of a license or permit, specify the date on which the action is effective, which date will be on or after the date the notice is served on the licensee or permittee. The notice will also advise the licensee or permittee that he may, within 15 days after receipt of the notice, request a hearing and, if applicable, a stay of the effective date of the revocation of his license or permit.</P> </SECTION> <SECTION> <SECTNO>§ 555.75</SECTNO> <SUBJECT>Hearing after denial of renewal application or revocation of license or permit.</SUBJECT> <P>If a licensee or permittee whose renewal application has been denied or whose license or permit has been revoked desires a hearing, he shall file a request for a hearing with the regional director (compliance). In the case of the revocation of a license or permit, he may include a request for a stay of the effective date of the revocation. On receipt of the request the regional director (compliance) shall advise the licensee or permittee whether the stay of the effective date of the revocation is granted. If the stay of the effective date of the revocation is granted, the regional director (compliance) shall refer the matter to an administrative law judge who shall set a time and place (see § 555.77) for a hearing and shall serve notice of the hearing upon the licensee or permittee and the regional director (compliance) at least 10 days in advance of the hearing date. If the stay of the effective date of the revocation is denied, the licensee or permittee may request an immediate hearing. In this event, the regional director (compliance) shall immediately refer the matter to an administrative law judge who shall set a date and place for a hearing, which date shall be no later than 10 days from the date the licensee or permittee requested an immediate hearing. The hearing will be held in accordance with the applicable provisions of part 71 of this chapter. Within a reasonable time after the conclusion of the hearing, and as expeditiously as possible, the administrative law judge shall render his decision. He shall certify to the complete record of the proceeding before him and shall immediately forward the complete certified record, together with two copies of his decision, to the regional director (compliance), serve one copy of his decision on the licensee or permittee or his counsel, and transmit a copy to the attorney for the Government.</P> </SECTION> <SECTION> <PRTPAGE P="178"/> <SECTNO>§ 555.76</SECTNO> <SUBJECT>Action by regional director (compliance).</SUBJECT> <P>(a) <E T="03">Initial application proceedings.</E> If, upon receipt of the record and the recommended decision of the administrative law judge, the regional director (compliance) decides that the license or permit should be issued, the regional director (compliance) shall cause the application to be approved, briefly stating, for the record, his reasons. If he contemplates that the denial should stand, he shall serve a copy of the administrative law judge's recommended decision on the applicant, informing the applicant of his contemplated action and affording the applicant not more than 10 days in which to submit proposed findings and conclusions or exceptions to the recommended decision with supporting reasons. If the regional director (compliance), after consideration of the record of the hearing and of any proposed findings, conclusions, or exceptions filed with him by the applicant, approves the findings, conclusions and recommended decision of the administrative law judge, the regional director (compliance) shall cause the license or permit to be issued or disapproved the application accordingly. If he disapproves the findings, conclusions, and recommendation of the administrative law judge, in whole or in part, he shall by order make such findings and conclusions as in his opinion are warranted by the law and the facts in the record. Any decision of the regional director (compliance) ordering the disapproval of an initial application for a license or permit shall state the findings and conclusions upon which it is based, including his ruling upon each proposed finding, conclusion, and exception to the administrative law judge's recommended decision, together with a statement of his findings and conclusions, and reasons or basis for his findings and conclusions, upon all material issues of fact, law or discretion presented on the record. A signed duplicate original of the decision will be served upon the applicant and the original copy containing certificate of service will be placed in the official record of the proceedings. If the decision of the regional director (compliance) is in favor of the applicant, he shall issue the license or permit, to be effective on issuance.</P> <P>(b) <E T="03">Renewal application and revocation proceedings.</E> Upon receipt of the complete certified records of the hearing, the regional director (compliance) shall enter an order confirming the revocation of the license or permit, or disapproving the application, in accordance with the administrative law judge's findings and decision, unless he disagrees with the findings and decision. A signed duplicate original of the order, ATF F 5400.9, will be served upon the licensee or permittee and the original copy containing certificate of service will be placed in the official record of the proceedings. If the regional director (compliance) disagrees with the findings and decision of the administrative law judge, he shall file a petition with the Director for review of the findings and decision, as provided in § 555.79. In either case, if the renewal application denial is sustained, a copy of the application marked “Disapproved” will be returned to the applicant. If the renewal application denial is reversed, a license or permit will be issued to become effective on expiration of the license or permit being renewed, or on the date of issuance, whichever is later. If the proceedings involve the revocation of a license or permit which expired before a decision is in favor of the licensee or permittee, the regional director (compliance) shall:</P> <P>(1) If renewal application was timely filed and a stay of the effective date of the revocation was granted, cause to be issued a license or permit effective on the date of issuance;</P> <P>(2) If renewal application was not timely filed but a stay of the effective date of the revocation had been granted, request that a renewal application be filed and, following that, cause to be issued a license or permit to be effective on issuance; or</P> <P>(3) If a stay of the effective date of the revocation had not been granted, request that an application be filed as provided in § 555.45, and process it in the same manner as for an application for an original license or permit.</P> <P>(c) <E T="03">Curtailment of stay of revocation effective date.</E> If, after approval of a request for a stay of the effective date of <PRTPAGE P="179"/>an order revoking a license or permit but before actions are completed under this subpart, the regional director (compliance) finds that it is contrary to the public interest for the licensee or permittee to continue the operations or activities covered by his license or permit, the regional director (compliance) may issue a notice of withdrawal of the approval, effective on the date of issuance. Notice of withdrawal will be served upon the licensee or permittee in the manner provided in § 555.81.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.77</SECTNO> <SUBJECT>Designated place of hearing.</SUBJECT> <P>The designated place of hearing set as provided in § 555.73 or § 555.75, will be at the location convenient to the aggrieved party.</P> </SECTION> <SECTION> <SECTNO>§ 555.78</SECTNO> <SUBJECT>Representation at a hearing.</SUBJECT> <P>An applicant, licensee, or permittee may be represented by an attorney, certified public accountant, or other person recognized to practice before the Bureau of Alcohol, Tobacco and Firearms as provided in 31 CFR Part 8, if he has otherwise complied with the applicable requirements of of 26 CFR 601.521 through 601.527. The regional director (compliance) shall be represented in proceedings under §§ 555.73 and 555.75 by an attorney in the office of the chief counsel or regional counsel who is authorized to execute and file motions, briefs, and other papers in the proceedings, on behalf of the regional director (compliance), in his own name as “Attorney for the Government”.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-92, 46 FR 46916, Sept. 23, 1981]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.79</SECTNO> <SUBJECT>Appeal on petition to the Director.</SUBJECT> <P>An appeal to the Director is not required prior to filing an appeal with the U.S. Court of Appeals for judicial review. An appeal may be taken by the applicant, licensee, or permittee to the Director from a decision resulting from a hearing under § 555.73 or § 555.75. An appeal may also be taken by a regional director (compliance) from a decision resulting from a hearing under § 555.75 as provided in § 555.76(b). The appeal shall be taken by filing a petition for review on appeal with the Director within 15 days of the service of an administrative law judge's decision or an order. The petition will set forth facts tending to show (a) action of an arbitrary nature, (b) action without reasonable warrant in fact, or (c) action contrary to law and regulations. A copy of the petition will be filed with the regional director (compliance) or served on the applicant, licensee, or permittee, as the case may be. In the event of appeal, the regional director (compliance) shall immediately forward the complete original record, by certified mail, to the Director for his consideration, review, and disposition as provided in subpart I of part 71 of this chapter. When, on appeal, the Director affirms the initial decision of the regional director (compliance) or the administrative law judge, as the case may be, the initial decision will be final.</P> </SECTION> <SECTION> <SECTNO>§ 555.80</SECTNO> <SUBJECT>Court review.</SUBJECT> <P>An applicant, licensee, or permittee may, within 60 days after receipt of the decision of the administrative law judge or the final order of the regional director (compliance) or the Director, file a petition for a judicial review of the decision, with the U.S. Court of Appeals for the district in which he resides or has his principal place of business. The Director, upon notification that a petition has been filed, shall have prepared a complete transcript of the record of the proceedings. The regional director (compliance) or the Director, as the case may be, shall certify to the correctness of the transcript of the record, forward one copy to the attorney for the Government in the review of the case, and file the original record of the proceedings with the original certificate in the U.S. Court of Appeals.</P> </SECTION> <SECTION> <SECTNO>§ 555.81</SECTNO> <SUBJECT>Service on applicant, licensee, or permittee.</SUBJECT> <P>All notices and other formal documents required to be served on an applicant, licensee, or permittee under this subpart will be served by certified mail or by personal delivery. Where service is by personal delivery, the <PRTPAGE P="180"/>signed duplicate original copy of the formal document will be delivered to the applicant, licensee, or permittee, or, in the case of a corporation, partnership, or association, by delivering it to an officer, manager, or general agent, or to its attorney of record.</P> </SECTION> <SECTION> <SECTNO>§ 555.82</SECTNO> <SUBJECT>Provisions of part 200 made applicable.</SUBJECT> <P>The provisions of subpart G of part 200 of this chapter, as well as those provisions of part 71 relative to failure to appear, withdrawal of an application or surrender of a permit, the conduct of hearings before an administrative law judge, and record of testimony, are hereby made applicable to application, license, and permit proceedings under this subpart to the extent that they are not contrary to or incompatible with this subpart.</P> </SECTION> <SECTION> <SECTNO>§ 555.83</SECTNO> <SUBJECT>Operations by licensees or permittees after notice of denial or revocation.</SUBJECT> <P>In any case where a notice of revocation has been issued and a request for a stay of the effective date of the revocation has not been granted, the licensee or permittee shall not engage in the activities covered by the license or permit pending the outcome of proceedings under this subpart. In any case where notice of revocation has been issued but a stay of the effective date of the revocation has been granted, the licensee or permittee may continue to engage in the activities covered by his license or permit unless, or until, formally notified to the contrary: <E T="03">Provided,</E> That in the event the license or permit would have expired before proceedings under this subpart are completed, timely renewal application must have been filed to continue the license or permit beyond its expiration date. In any case where a notice of denial of a renewal application has been issued, the licensee or permittee may continue to engage in the activities covered by the existing license or permit after the date of expiration of the license or permit until proceedings under this subpart are completed.</P> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart F—Conduct of Business or Operations</HD> <SECTION> <SECTNO>§ 555.101</SECTNO> <SUBJECT>Posting of license or user permit.</SUBJECT> <P>A license or user permit issued under this part, or a copy of a license or user permit, will be posted and available for inspection on the business premises at each place where explosive materials are manufactured, imported, or distributed.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981. Redesignated by T.D. ATF-487, 68 FR 3748, Jan. 24, 2003. ATF No. 1, 68 FR 13786, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.102</SECTNO> <SUBJECT>Authorized operations by permittees.</SUBJECT> <P>(a) <E T="03">In general.</E> A permit issued under this part does not authorize the permittee to engage in the business of manufacturing, importing, or dealing in explosive materials. Accordingly, if a permittee's operations bring him within the definition of manufacturer, importer, or dealer under this part, he shall qualify for the appropriate license.</P> <P>(b) <E T="03">Distributions of surplus stocks.</E> (1) <E T="03">Distributions of surplus stocks prior to May 24, 2003.</E> Permittees are not authorized to engage in the business of sale or distribution of explosive materials. However, permittees may dispose of surplus stocks of explosive materials to other licensees or permittees in accordance with § 555.103, and to nonlicensees or to nonpermittees in accordance with § 555.105(a)(4).</P> <P>(2) <E T="03">Distributions of surplus stocks on and after May 24, 2003.</E> Permittees are not authorized to engage in the business of sale or distribution of explosive materials. However, permittees may dispose of surplus stocks of explosive materials to other licensees or permittees in accordance with § 555.103 and § 555.105.</P> <CITA>[T.D. ATF-400, 63 FR 45002, Aug. 24, 1998, as amended by ATF No. 1, 68 FR 13787, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.103</SECTNO> <SUBJECT>Transactions among licensees/permittees and transactions among licensees and holders of user permits.</SUBJECT> <P>(a) <E T="03">Transactions among licensees/permittees prior to May 24, 2003.</E> (1) <E T="03">General.</E> <PRTPAGE P="181"/>(i) A licensed importer, licensed manufacturer or licensed dealer selling or otherwise distributing explosive materials (or a permittee disposing of surplus stock to a licensee or another permittee) who has the certified information required by this section may sell or distribute explosive materials to a licensee or permittee for not more than 45 days following the expiration date of the distributee's license or permit, unless the distributor knows or has reason to believe that the distributee's authority to continue business or operations under this part has been terminated.</P> <P>(ii) A licensed importer, licensed manufacturer or licensed dealer selling or otherwise distributing explosive materials (or a permittee disposing of surplus stock to another licensee or permittee) must verify the license or permit status of the distributee prior to the release of explosive materials ordered, as required by this section.</P> <P>(iii) Licensees or permittees desiring to return explosive materials to a licensed manufacturer may do so without obtaining a certified copy of the manufacturer's license.</P> <P>(iv) Where possession of explosive materials is transferred at the distributor's premises, the distributor must in all instances verify the identity of the person accepting possession on behalf of the distributee before relinquishing possession. Before the delivery at the distributor's premises of explosive materials to an employee of a licensee or permittee, or to an employee of a common or contract carrier transporting explosive materials to a licensee or permittee, the distributor delivering explosive materials must obtain an executed ATF F 5400.8, Explosives Delivery Record, from the employee before releasing the explosive materials. The ATF F 5400.8 must contain all of the information required on the form and required by this part. </P> <EXAMPLE> <HD SOURCE="HED">Example 1.</HD> <P>An ATF F 5400.8 is required when:</P> <P>a. An employee of the purchaser takes possession at the distributor's premises.</P> <P>b. An employee of a common or contract carrier hired by the purchaser takes possession at the distributor's premises.</P> </EXAMPLE> <EXAMPLE> <HD SOURCE="HED">Example 2.</HD> <P>An ATF F 5400.8 is not required when:</P> <P>a. An employee of the distributor takes possession of the explosives for the purpose of transport to the purchaser.</P> <P>b. An employee of a common or contract carrier hired by the distributor takes possession of the explosives for the purpose of transport to the purchaser.</P> </EXAMPLE> <P>(2) <E T="03">License/permit verification of individuals.</E> (i) The distributee must furnish a certified copy (or, in the case of a user-limited, the original) of the license or permit. The certified copy need be furnished only once during the current term of the license or permit. Also, a licensee need not furnish certified copies of licenses to other licensed locations operated by such licensee.</P> <P>(ii) The distributor may obtain any additional verification as the distributor deems necessary.</P> <P>(3) <E T="03">License/permit verification of business organizations.</E> (i) A business organization may (in lieu of furnishing a certified copy of a license) furnish the distributor a certified list which contains the name, address, license number and date of license expiration of each licensed location. The certified list need be furnished only once during the current term of the license or permit. Also, a business organization need not furnish a certified list to other licensed locations operated by such business organization.</P> <P>(ii) A business organization must, prior to ordering explosive materials, furnish the licensee or permittee a current certified list of the representatives or agents authorized to order explosive materials on behalf of the business organization showing the name, address, and date and place of birth of each representative or agent. A licensee or permittee may not distribute explosive materials to a business organization on the order of a person who does not appear on the certified list of representatives or agents and, if the person does appear on the certified list, the licensee or permittee must verify the identity of such person.</P> <P>(4) <E T="03">Licensee/permittee certified statement.</E> (i) A licensee or permittee ordering explosive materials from another licensee or permittee must furnish a current, certified statement of the intended use of the explosive materials, <E T="03">e.g.</E>, resale, mining, quarrying, agriculture, construction, sport rocketry, <PRTPAGE P="182"/>road building, oil well drilling, seismographic research, to the distributor.</P> <P>(ii) For individuals, the certified statement of intended use must specify the name, address, date and place of birth, and social security number of the distributee.</P> <P>(iii) For business organizations, the certified statement of intended use must specify the taxpayer identification number, the identity and the principal and local places of business.</P> <P>(iv) The licensee or permittee purchasing explosive materials must revise the furnished copy of the certified statement only when the information is no longer current.</P> <P>(5) <E T="03">User-limited permit transactions.</E> A user-limited permit issued under the provisions of this part is valid for only a single purchase transaction and is not renewable (see § 555.51). Accordingly, at the time a user-limited permittee orders explosive materials, the licensed distributor must write on the front of the user-limited permit the transaction date, his signature, and the distributor's license number prior to returning the permit to the user-limited permittee.</P> <P>(b) <E T="03">Transactions among licensees/permittees on and after May 24, 2003.</E> (1) <E T="03">General.</E> (i) A licensed importer, licensed manufacturer or licensed dealer selling or otherwise distributing explosive materials (or a holder of a user permit disposing of surplus stock to a licensee; a holder of a user permit; or a holder of a limited permit who is within the same State as the distributor) who has the certified information required by this section may sell or distribute explosive materials to a licensee or permittee for not more than 45 days following the expiration date of the distributee's license or permit, unless the distributor knows or has reason to believe that the distributee's authority to continue business or operations under this part has been terminated.</P> <P>(ii) A licensed importer, licensed manufacturer or licensed dealer selling or otherwise distributing explosive materials (or a holder of a user permit disposing of surplus stock to another licensee or permittee) must verify the license or permit status of the distributee prior to the release of explosive materials ordered, as required by this section.</P> <P>(iii) Licensees or permittees desiring to return explosive materials to a licensed manufacturer may do so without obtaining a certified copy of the manufacturer's license.</P> <P>(2) <E T="03">Verification of license/user permit.</E> (i) Prior to or with the first order of explosive materials, the distributee must provide the distributor a certified copy (or, in the case of a user-limited, the original) of the distributee's license or user permit. However, licensees or holders of user permits that are business organizations may (in lieu of a certified copy of a license or user permit) provide the distributor with a certified list that contains the name, address, license or user permit number, and date of the license or user permit expiration of each location.</P> <P>(ii) The distributee must also provide the distributor with a current list of the names of persons authorized to accept delivery of explosive materials on behalf of the distributee. The distributee ordering explosive materials must keep the list current and provide updated lists to licensees and holders of user permits on a timely basis. A distributor may not transfer possession of explosive materials to any person whose name does not appear on the current list of names of persons authorized to accept delivery of explosive materials on behalf of the distributee. Except as provided in paragraph (b)(3) of this section, in all instances the distributor must verify the identity of the distributee, or the employee of the distributee accepting possession of explosive materials on behalf of the distributee, by examining an identification document (as defined in § 555.11) before relinquishing possession.</P> <P>(iii) A licensee or holder of a user permit ordering explosive materials from another licensee or permittee must provide to the distributor a current, certified statement of the intended use of the explosive materials, <E T="03">e.g.</E>, resale, mining, quarrying, agriculture, construction, sport rocketry, road building, oil well drilling, seismographic research, etc.</P> <P>(A) For individuals, the certified statement of intended use must specify the name, address, date and place of <PRTPAGE P="183"/>birth, and social security number of the distributee.</P> <P>(B) For business organizations, the certified statement of intended use must specify the taxpayer identification number, the identity and the principal and local places of business.</P> <P>(C) The licensee or holder of a user permit purchasing explosive materials must revise the furnished copy of the certified statement only when the information is no longer current.</P> <P>(3) <E T="03">Delivery of explosive materials by common or contract carrier.</E> When a common or contract carrier will transport explosive materials from a distributor to a distributee who is a licensee or holder of a user permit, the distributor must take the following actions before relinquishing possession of the explosive materials:</P> <P>(i) Verify the identity of the person accepting possession for the common or contract carrier by examining such person's valid, unexpired driver's license issued by any State, Canada, or Mexico; and</P> <P>(ii) Record the name of the common or contract carrier (<E T="03">i.e.,</E> the name of the driver's employer) and the full name of the driver. This information must be maintained in the distributor's permanent records in accordance with § 555.121.</P> <P>(4) <E T="03">User-limited permit transactions.</E> A user-limited permit issued under the provisions of this part is valid for only a single purchase transaction and is not renewable (see § 555.51). Accordingly, at the time a user-limited permittee orders explosive materials, the licensed distributor must write on the front of the user-limited permit the transaction date, his signature, and the distributor's license number prior to returning the permit to the user-limited permittee.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0079)</APPRO> <CITA>[ATF No. 1, 68 FR 13787, Mar. 20, 2003, as amended by ATF No. 2, 68 FR 53512, Sept. 11, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.104</SECTNO> <SUBJECT>Certified copy of license or permit.</SUBJECT> <P>Except as provided in § 555.49(a), each person issued a license or permit under this part shall be furnished together with his license or permit a copy for his certification. If a person desires an additional copy of his license or permit for certification and for use under § 555.103, he shall:</P> <P>(a) Make a reproduction of the copy of his license or permit and execute the certification on it;</P> <P>(b) Make a reproduction of his license or permit, enter on the reproduction the statement: “I certify that this is a true copy of a <E T="03">(insert the word license or permit)</E> issued to me to engage in the specified business or operations”, and sign his name next to the statement; or</P> <P>(c) Submit a request, in writing, for certified copies of his license or permit to the Chief, Firearms and Explosives Licensing Center. The request will show the name, trade name (if any), and address of the licensee or permittee and the number of copies of the license or permit desired. There is a fee of $1 for each copy of a license or permit issued by the Chief, Firearms and Explosives Licensing Center under this paragraph. Fee payment must accompany each request for additional copies of a license or permit. The fee must be paid by (1) cash, or (2) money order or check made payable to the Bureau of Alcohol, Tobacco and Firearms.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-290, 54 FR 53054, Dec. 27, 1989]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.105</SECTNO> <SUBJECT>Distributions to nonlicensees, nonpermittees, and limited permittees.</SUBJECT> <P>(a) <E T="03">Distributions to nonlicensees and nonpermittees prior to May 24, 2003.</E> (1) This section will apply in any case where distribution of explosive materials to the distributee is not otherwise prohibited by the Act or this part.</P> <P>(2) Except as provided in paragraph (a)(3) of this section, a licensed importer, licensed manufacturer, or licensed dealer may distribute explosive materials to a nonlicensee or nonpermittee if the nonlicensee or nonpermittee is a resident of the same State in which the licensee's business premises are located, and the nonlicensee or nonpermittee furnishes to the licensee the explosives transaction record, ATF F 5400.4, required by § 555.126. Disposition of ATF F 5400.4 will be made in accordance with § 555.126.<PRTPAGE P="184"/> </P> <P>(3) A licensed importer, licensed manufacturer, or licensed dealer may sell or distribute explosive materials to a resident of a State contiguous to the State in which the licensee's place of business is located if the purchaser's State of residence has enacted legislation, currently in force, specifically authorizing a resident of that State to purchase explosive materials in a contiguous State and the purchaser and the licensee have, prior to the distribution of the explosive materials, complied with all the requirements of paragraphs (a)(2), (a)(5), and (a)(6) of this section applicable to intrastate transactions occurring on the licensee's business premises.</P> <P>(4) A permittee may dispose of surplus stocks of explosive materials to a nonlicensee or nonpermittee if the nonlicensee or nonpermittee is a resident of the same State in which the permittee's business premises or operations are located, or is a resident of a State contiguous to the State in which the permittee's place of business or operations are located, and if the requirements of paragraphs (a)(2), (a)(3), (a)(5), and (a)(6) of this section are fully met.</P> <P>(5) A licensed importer, licensed manufacturer, or licensed dealer selling or otherwise distributing explosive materials to a business entity must verify the identity of the representative or agent of the business entity who is authorized to order explosive materials on behalf of the business entity. Each business entity ordering explosive materials must furnish the distributing licensee prior to or with the first order of explosive materials a current certified list of the names of representatives or agents authorized to order explosive materials on behalf of the business entity. The business entity ordering explosive materials is responsible for keeping the certified list current. A licensee may not distribute explosive materials to a business entity on the order of a person whose name does not appear on the certified list.</P> <P>(6) Where the possession of explosive materials is transferred at the distributor's premises, the distributor must in all instances verify the identity of the person accepting possession on behalf of the distributee before relinquishing possession. Before the delivery at the distributor's premises of explosive materials to an employee of a nonlicensee or nonpermittee, or to an employee of a common or contract carrier transporting explosive materials to a nonlicensee or nonpermittee, the distributor delivering explosive materials must obtain an executed ATF F 5400.8 from the employee before releasing the explosive materials. The ATF F 5400.8 must contain all of the information required on the form and by this part. (<E T="03">See</E> examples in § 555.103(a)).</P> <P>(7) A licensee or permittee disposing of surplus stock may sell or distribute commercially manufactured black powder in quantities of 50 pounds or less to a nonlicensee or nonpermittee if the black powder is intended to be used solely for sporting, recreational, or cultural purposes in antique firearms as defined in 18 U.S.C. 921(a)(16), or in antique devices as exempted from the term “destructive device” in 18 U.S.C. 921(a)(4).</P> <P>(b) <E T="03">Distributions to holders of limited permits on and after May 24, 2003.</E> (1) This section will apply in any case where distribution of explosive materials to the distributee is not otherwise prohibited by the Act or this part.</P> <P>(2) A licensed importer, licensed manufacturer or a licensed dealer may distribute explosive materials to a holder of a limited permit if such permittee is a resident of the same State in which the licensee's business premises are located, the holder of the limited permit presents in person or by mail ATF Form 5400.4, Limited Permittee Transaction Report (LPTR), and the licensee completes Form 5400.4 in accordance with § 555.126(b). In no event will a licensee distribute explosive materials to a holder of a limited permit unless the holder presents a Form 5400.4 with an original unaltered and unexpired Intrastate Purchase of Explosives Coupon (IPEC), ATF Form 5400.30, affixed. The coupon must bear the name, address, permit number, and the coupon number of the limited permittee seeking distribution of the explosives.</P> <P>(3) A holder of a limited permit is authorized to receive explosive materials from a licensee or permittee whose premises are located in the same State of residence in which the premises of <PRTPAGE P="185"/>the holder of the limited permit are located on no more than 6 separate occasions during the one-year period of the permit. For purposes of this section, the term “6 separate occasions” means six deliveries of explosive materials. Each delivery must—</P> <P>(i) Relate to a single purchase transaction made on one ATF F 5400.4;</P> <P>(ii) Be referenced on one commercial invoice or purchase order; and</P> <P>(iii) Be delivered to the holder of the limited permit in one shipment delivered at the same time.</P> <P>(4) A holder of a user permit may dispose of surplus stocks of explosive materials to a licensee or holder of a user permit, or a holder of a limited permit who is a resident of the same State in which the premises of the holder of the user permit are located. A holder of a limited permit may dispose of surplus stocks of explosive materials to another holder of a limited permit who is a resident of the same State in which the premises of the distributor are located, if the transaction complies with the requirements of paragraph (b)(2) of this section and § 555.126(b). A holder of a limited permit may also dispose of surplus stocks of explosive materials to a licensee or holder of a user permit if the disposition occurs in the State of residence of the holder of the limited permit. (<E T="03">See</E> § 555.103.)</P> <P>(5) Each holder of a limited permit ordering explosive materials must furnish the distributing licensee prior to or with the first order of the explosive materials a current list of the names of employees authorized to accept delivery of explosive materials on behalf of the limited permittee. The distributee ordering explosive materials must keep the list current and provide updated lists to licensees and holders of user permits on a timely basis. A licensed importer, licensed manufacturer, licensed dealer, or permittee, selling or otherwise distributing explosive materials to a holder of a limited permit must, prior to delivering the explosive materials, obtain from the limited permittee a current list of persons who are authorized to accept deliveries of explosive materials on behalf of the limited permittee. A licensee or permittee may not deliver explosive materials to a person whose name does not appear on the list.</P> <P>(6)(i) <E T="03">Delivery at the distributor's premises.</E> Where possession of explosive materials is transferred directly to the distributee at the distributor's premises, the distributor must obtain an executed Form 5400.4 in accordance with § 555.126(b) and must in all instances verify the identity of the person accepting possession on behalf of the distributee by examining an identification document (as defined in § 555.11) before relinquishing possession.</P> <P>(ii) <E T="03">Delivery by distributor.</E> Where possession of explosive materials is transferred by the distributor to the distributee away from the distributor's premises, the distributor must obtain an executed Form 5400.4 in accordance with § 555.126(b) and must in all instances verify the identity of the person accepting possession on behalf of the distributee by examining an identification document (as defined in § 555.11) before relinquishing possession.</P> <P>(iii) <E T="03">Delivery by common or contract carrier hired by the distributor.</E> Where a common or contract carrier hired by the distributor will transport explosive materials from the distributor to a holder of a limited permit:</P> <P>(A) The limited permittee must, prior to delivery of the explosive materials, complete the appropriate section on Form 5400.4, affix to the Form 5400.4 one of the six IPECs he has been issued, and provide the form to the distributor in person or by mail.</P> <P>(B) The distributor must, before relinquishing possession of the explosive materials to the common or contract carrier:</P> <P>(<E T="03">1</E>) Verify the identity of the person accepting possession for the common or contract carrier by examining such person's valid, unexpired driver's license issued by any State, Canada, or Mexico; and</P> <P>(<E T="03">2</E>) Record the name of the common or contract carrier (<E T="03">i.e.,</E> the name of the driver's employer) and the full name of the driver. This information must be maintained in the distributor's permanent records in accordance with § 555.121.<PRTPAGE P="186"/> </P> <P>(C) At the time of delivery of the explosive materials, the common or contract carrier, as agent for the distributor, must verify the identity of the person accepting delivery on behalf of the distributee, note the type and number of the identification document (as defined in § 555.11) and provide this information to the distributor. The distributor must enter this information in the appropriate section on Form 5400.4.</P> <P>(iv) <E T="03">Delivery by common or contract carrier hired by the distributee.</E> Where a common or contract carrier hired by the distributee will transport explosive materials from the distributor to a holder of a limited permit:</P> <P>(A) The limited permittee must, prior to delivery of the explosive materials, complete the appropriate section on Form 5400.4, affix to the Form 5400.4 one of the six IPECs he has been issued, and provide the form to the distributor in person or by mail.</P> <P>(B) Before the delivery at the distributor's premises to the common or contract carrier who will transport explosive materials to the holder of a limited permit, the distributor must:</P> <P>(<E T="03">1</E>) Verify the identity of the person accepting possession for the common or contract carrier by examining such person's valid, unexpired driver's license issued by any State, Canada, or Mexico; and</P> <P>(<E T="03">2</E>) Record the name of the common or contract carrier (<E T="03">i.e.,</E> the name of the driver's employer) and the full name of the driver. This information must be maintained in the distributor's permanent records in accordance with § 555.121.</P> <P>(7) A licensee or permittee disposing of surplus stock may sell or distribute commercially manufactured black powder in quantities of 50 pounds or less to a holder of a limited permit, nonlicensee, or nonpermittee if the black powder is intended to be used solely for sporting, recreational, or cultural purposes in antique firearms as defined in 18 U.S.C. 921(a)(16), or in antique devices as exempted from the term “destructive device” in 18 U.S.C. 921(a)(4).</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0075)</APPRO> <CITA>[ATF No. 1, 68 FR 13788, Mar. 20, 2003, as amended by ATF No. 2, 68 FR 53513, Sept. 11, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.106</SECTNO> <SUBJECT>Certain prohibited distributions.</SUBJECT> <P>(a) A licensee or permittee may not distribute explosive materials to any person except—</P> <P>(1) A licensee;</P> <P>(2) A holder of a user permit; or</P> <P>(3) A holder of a limited permit who is a resident of the State where distribution is made and in which the premises of the transferor are located.</P> <P>(b) A licensee shall not distribute any explosive materials to any person:</P> <P>(1) Who the licensee knows is less than 21 years of age;</P> <P>(2) In any State where the purchase, possession, or use by a person of explosive materials would be in violation of any State law or any published ordinance applicable at the place of distribution;</P> <P>(3) Who the licensee has reason to believe intends to transport the explosive materials into a State where the purchase, possession, or use of explosive materials is prohibited or which does not permit its residents to transport or ship explosive materials into the State or to receive explosive materials in the State; or</P> <P>(4) Who the licensee has reasonable cause to believe intends to use the explosive materials for other than a lawful purpose.</P> <P>(c) A licensee shall not distribute any explosive materials to any person knowing or having reason to believe that the person:</P> <P>(1) Is, except as provided under § 555.142 (d) and (e), under indictment or information for, or was convicted in any court of, a crime punishable by imprisonment for a term exceeding 1 year;</P> <P>(2) Is a fugitive from justice;</P> <P>(3) Is an unlawful user of marijuana, or any depressant or stimulant drug, or narcotic drug (as these terms are defined in the Controlled Substances Act, 21 U.S.C. 802);<PRTPAGE P="187"/> </P> <P>(4) Was adjudicated as a mental defective or was committed to a mental institution;</P> <P>(5) Is an alien, other than an alien who—</P> <P>(i) Is lawfully admitted for permanent residence (as that term is defined in section 101(a)(20) of the Immigration and Nationality Act (8 U.S.C. 1101));</P> <P>(ii) Is in lawful nonimmigrant status, is a refugee admitted under section 207 of the Immigration and Nationality Act (8 U.S.C. 1157), or is in asylum status under section 208 of the Immigration and Nationality Act (8 U.S.C. 1158), and—</P> <P>(A) Is a foreign law enforcement officer of a friendly foreign government, as determined by the Attorney General in consultation with the Secretary of State, entering the United States on official law enforcement business, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of this official law enforcement business;</P> <P>(B) Is a person having the power to direct or cause the direction of the management and policies of a corporation, partnership, or association licensed pursuant to section 843(a), and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of such power;</P> <P>(C) Is a member of a North Atlantic Treaty Organization (NATO) or other friendly foreign military force, as determined by the Attorney General in consultation with the Secretary of Defense, (whether or not admitted in a nonimmigrant status) who is present in the United States under military orders for training or other military purpose authorized by the United States, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of the military purpose; or</P> <P>(D) Is lawfully present in the United States in cooperation with the Director of Central Intelligence, and the shipment, transportation, receipt, or possession of the explosive materials is in furtherance of such cooperation;</P> <P>(6) Has been discharged from the armed forces under dishonorable conditions; or</P> <P>(7) Having been a citizen of the United States, has renounced citizenship.</P> <P>(d) The provisions of this section do not apply to the purchase of commercially manufactured black powder in quantities not to exceed 50 pounds, intended to be used solely for sporting, recreational, or cultural purposes in antique firearms or in antique devices, if the requirements of § 555.105(a)(7) or (b)(7) are fully met.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981. Redesignated by T.D. ATF-487, 68 FR 3748, Jan. 24, 2003. ATF No. 1, 68 FR 13790, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.107</SECTNO> <SUBJECT>Record of transactions.</SUBJECT> <P>Each licensee and permittee shall keep records of explosive materials as required by subpart G of this part.</P> </SECTION> <SECTION> <SECTNO>§ 555.108</SECTNO> <SUBJECT>Importation.</SUBJECT> <P>(a) Explosive materials imported or brought into the United States by a licensed importer or holder of a user permit may be released from customs custody to the licensed importer or holder of a user permit upon proof of his status as a licensed importer or holder of a user permit. Proof of status must be made by the licensed importer or holder of a user permit furnishing to the customs officer a certified copy of his license or permit (see § 555.103).</P> <P>(b) A nonlicensee or nonpermittee may import or bring into the United States commercially manufactured black powder in quantities not to exceed 50 pounds. Upon submitting to the customs officer completed ATF F 5400.3, certifying that the black powder is intended to be used solely for sporting, recreational, or cultural purposes in antique firearms or in antique devices, black powder may be released from customs custody. The disposition of the executed ATF F 5400.3 will be in accordance with the instructions on the form.</P> <P>(c) The provisions of this section are in addition to, and are not in lieu of, any applicable requirement under 27 CFR Part 447.<PRTPAGE P="188"/> </P> <P>(d) For additional requirements relating to the importation of plastic explosives into the United States on or after April 24, 1997, see § 555.183.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-387, 62 FR 8376, Feb. 25, 1997; ATF No. 1, 68 FR 13790, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.109</SECTNO> <SUBJECT>Identification of explosive materials.</SUBJECT> <P>(a) Each licensed manufacturer of explosive materials shall legibly identify by marking all explosive materials he manufactures for sale or distribution. The marks required by this section must identify the manufacturer and the location, date, and shift of manufacture. The licensed manufacturer shall place on each cartridge, bag, or other immediate container of explosive materials manufactured for sale or distribution the required mark which shall also be placed on the outside container, if any, used for their packaging.</P> <P>(b) <E T="03">Exceptions.</E> (1) Licensed manufacturers of blasting caps are only required to place the identification marks prescribed in paragraph (a) on the containers used for the packaging of blasting caps.</P> <P>(2) The Director may authorize other means of identifying explosive materials upon receipt of a letter application from the licensed manufacturer showing that other identification is reasonable and will not hinder the effective administration of this part.</P> <P>(3) The Director may authorize the use of other means of identification on fireworks instead of marks prescribed in paragraph (a) of this section.</P> </SECTION> <SECTION> <SECTNO>§ 555.110</SECTNO> <SUBJECT>Furnishing of samples (Effective on and after January 24, 2003).</SUBJECT> <P>(a) <E T="03">In general.</E> Licensed manufacturers and licensed importers and persons who manufacture or import explosive materials or ammonium nitrate must, when required by letter issued by the Director, furnish—</P> <P>(1) Samples of such explosive materials or ammonium nitrate;</P> <P>(2) Information on chemical composition of those products; and</P> <P>(3) Any other information that the Director determines is relevant to the identification of the explosive materials or to identification of the ammonium nitrate.</P> <P>(b) <E T="03">Reimbursement.</E> The Director will reimburse the fair market value of samples furnished pursuant to paragraph (a) of this section, as well as reasonable costs of shipment.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0073)</APPRO> <CITA>[ATF No. 1, 68 FR 13790, Mar. 20, 2003]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart G—Records and Reports</HD> <SECTION> <SECTNO>§ 555.121</SECTNO> <SUBJECT>General.</SUBJECT> <P>(a)(1) Licensees and permittees shall keep records pertaining to explosive materials in permanent form (i.e., commercial invoices, record books) and in the manner required in this subpart.</P> <P>(2) Licensees and permittees shall keep records required by this part on the business premises for five years from the date a transaction occurs or until discontinuance of business or operations by the licensee or permittee. (See also § 555.128 for discontinuance of business or operations.)</P> <P>(b) ATF officers may enter the premises of any licensee or holder of a user permit for the purpose of examining or inspecting any record or document required by or obtained under this part (see § 555.24). Section 843(f) of the Act requires licensees and holders of user permits to make all required records available for examination or inspection at all reasonable times. Section 843(f) of the Act also requires licensees and permittees (including holders of limited permits) to submit all reports and information relating to all required records and their contents, as the regulations in this part prescribe.</P> <P>(c) Each licensee and permittee shall maintain all records of importation, production, shipment, receipt, sale, or other disposition, whether temporary or permanent, of explosive materials as the regulations in this part prescribe. Sections 842(f) and 842(g) of the Act make it unlawful for any licensee or permittee knowingly to make any false entry in, or fail to make entry in, any record required to be kept under the Act and the regulations in this part.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0373)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; ATF No. 1, 68 FR 13790, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <PRTPAGE P="189"/> <SECTNO>§ 555.122</SECTNO> <SUBJECT>Records maintained by licensed importers.</SUBJECT> <P>(a) Each licensed importer shall take true and accurate physical inventories which will include all explosive materials on hand required to be accounted for in the records kept under this part. The licensed importer shall take a special inventory</P> <P>(1) At the time of commencing business, which is the effective date of the license issued upon original qualification under this part;</P> <P>(2) At the time of changing the location of his business to another region;</P> <P>(3) At the time of discontinuing business; and</P> <P>(4) At any time the regional director (compliance) may in writing require. Each special inventory is to be prepared in duplicate, the original of which is submitted to the regional director (compliance), and the duplicate retained by the licensed importer. If a special inventory specified by paragraphs (a) (1) through (4) of this section has not been taken during the calendar year, at least one physical inventory will be taken. However, the record of the yearly inventory, other than a special inventory required by paragraphs (a) (1) through (4) of this section, will remain on file for inspection instead of being sent to the regional director (compliance). (See also § 555.127.)</P> <P>(b) Each licensed importer shall, not later than the close of the next business day following the date of importation or other acquisition of explosive materials, enter the following information in a separate record:</P> <P>(1) Date of importation or other acquisition.</P> <P>(2) Name or brand name of manufacturer and country of manufacture.</P> <P>(3) Manufacturer's marks of identification.</P> <P>(4) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, etc.).</P> <P>(5) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc.) and size (length and diameter or diameter only of display fireworks).</P> <P>(c) Each licensed importer shall, not later than the close of the next business day following the date of distribution of any explosive materials to another licensee or a permittee, enter in a separate record the following information:</P> <P>(1) Date of disposition.</P> <P>(2) Name or brand name of manufacturer and country of manufacture.</P> <P>(3) Manufacturer's marks of identification.</P> <P>(4) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, etc.).</P> <P>(5) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc.) and size (length and diameter or diameter only of display fireworks).</P> <P>(6) License or permit number of licensee or permittee to whom the explosive materials are distributed.</P> <P>(d) The regional director (compliance) may authorize alternate records to be maintained by a licensed importer to record his distribution of explosive materials when it is shown by the licensed importer that alternate records will accurately and readily disclose the information required by paragraph (c) of this section. A licensed importer who proposes to use alternate records shall submit a letter application to the regional director (compliance) and shall describe the proposed alternate records and the need for them. Alternate records are not to be employed by the licensed importer until approval is received from the regional director (compliance).</P> <P>(e) Each licensed importer shall maintain separate records of the sales or other distribution made of explosive materials to nonlicensees or nonpermittees. These records are maintained as prescribed by § 555.126.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0373)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-293, 55 FR 3721, Feb. 5, 1990; T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.123</SECTNO> <SUBJECT>Records maintained by licensed manufacturers.</SUBJECT> <P>(a) Each licensed manufacturer shall take true and accurate physical inventories which will include all explosive materials on hand required to be accounted for in the records kept under <PRTPAGE P="190"/>this part. The licensed manufacturer shall take a special inventory</P> <P>(1) At the time of commencing business, which is the effective date of the license issued upon original qualification under this part;</P> <P>(2) At the time of changing the location of his premises to another region;</P> <P>(3) At the time of discontinuing business; and</P> <P>(4) At any other time the regional director (compliance) may in writing require. Each special inventory is to be prepared in duplicate, the original of which is submitted to the regional director (compliance), and the duplicate retained by the licensed manufacturer. If a special inventory required by paragraphs (a) (1) through (4) of this section has not been taken during the calendar year, at least one physical inventory will be taken. However, the record of the yearly inventory, other than a special inventory required by paragraphs (a) (1) through (4) of this section, will remain on file for inspection instead of being sent to the regional director (compliance). (See also § 555.127.)</P> <P>(b) Each licensed manufacturer shall not later than the close of the next business day following the date of manufacture or other acquisition of explosive materials, enter the following information in a separate record:</P> <P>(1) Date of manufacture or other acquisition.</P> <P>(2) Manufacturer's marks of identification.</P> <P>(3) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, etc.).</P> <P>(4) Name, brand name or description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc.) and size (length and diameter or diameter only of display fireworks).</P> <P>(c) Each licensed manufacturer shall, not later than the close of the next business day following the date of distribution of any explosive materials to another licensee or a permittee, enter in a separate record the following information:</P> <P>(1) Date of disposition.</P> <P>(2) Name or brand name of manufacturer or name of importer, as applicable, if acquired other than by his own manufacture.</P> <P>(3) Manufacturer's marks of identification.</P> <P>(4) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, etc.).</P> <P>(5) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc.) and size (length and diameter or diameter only of display fireworks).</P> <P>(6) License or permit number of licensee or permittee to whom the explosive materials are distributed.</P> <P>(d) Each licensed manufacturer who manufactures explosive materials for his own use shall, not later than the close of the next business day following the date of use, enter in a separate record the following information:</P> <P>(1) Date of use.</P> <P>(2) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of special fireworks, etc.).</P> <P>(3) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc.) and size (length and diameter or diameter only of display fireworks). </P> <EXTRACT> <FP> <E T="03">Exception:</E> A licensed manufacturer is exempt from the recordkeeping requirements of this subsection if the explosive materials are manufactured for his own use and used within a 24 hour period at the same site.</FP> </EXTRACT> <P>(e) The regional director (compliance) may authorize alternate records to be maintained by a licensed manufacturer to record his distribution or use of explosive materials when it is shown by the licensed manufacturer that alternate records will accurately and readily disclose the information required by paragraph (c) of this section. A licensed manufacturer who proposes to use alternate records shall submit a letter application to the regional director (compliance) and shall describe the proposed alternate records and the need for them. Alternate records are not to be employed by the licensed manufacturer until approval is received from the regional director (compliance).</P> <P>(f) Each licensed manufacturer shall maintain separate records of the sales or other distribution made of explosive <PRTPAGE P="191"/>materials to nonlicensees or nonpermittees. These records are maintained as prescribed by § 555.126.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0373)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-293, 55 FR 3721, Feb. 5, 1990; T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.124</SECTNO> <SUBJECT>Records maintained by licensed dealers.</SUBJECT> <P>(a) Each licensed dealer shall take true and accurate physical inventories which will include all explosive materials on hand required to be accounted for in the records kept under this part. The licensed dealer shall take a special inventory</P> <P>(1) At the time of commencing business, which is the effective date of the license issued upon original qualification under this part;</P> <P>(2) At the time of changing the location of his premises to another region;</P> <P>(3) At the time of discontinuing business; and</P> <P>(4) At any other time the regional director (compliance) may in writing require. Each special inventory is to be prepared in duplicate, the original of which is submitted to the regional director (compliance), and the duplicate retained by the licensed dealer. If a special inventory required by paragraphs (a) (1) through (4) of this section has not been taken during the calendar year, at least one physical inventory will be taken. However, the record of the yearly inventory, other than a special inventory required by paragraphs (a) (1) through (4) of this section, will remain on file for inspection instead of being sent to the regional director (compliance). (See also § 555.127.)</P> <P>(b) Each licensed dealer shall, not later than the close of the next business day following the date of purchase or other acquisition of explosive materials (except as provided in paragraph (d) of this section), enter the following information in a separate record:</P> <P>(1) Date of acquisition.</P> <P>(2) Name or brand name of manufacturer and name of importer (if any).</P> <P>(3) Manufacturer's marks of identification.</P> <P>(4) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, etc.).</P> <P>(5) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc.) and size (length and diameter or diameter only of display fireworks).</P> <P>(6) Name, address, and license or permit number of the person from whom the explosive materials are received.</P> <P>(c) Each licensed dealer shall, not later than the close of the next business day following the date of use (if the explosives are used by the dealer) or the date of distribution of any explosive materials to another licensee or a permittee (except as provided in paragraph (d) of this section), enter in a separate record the following information:</P> <P>(1) Date of disposition.</P> <P>(2) Name or brand name of manufacturer and name of importer (if any).</P> <P>(3) Manufacturer's marks of identification.</P> <P>(4) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, etc.).</P> <P>(5) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc.) and size (length and diameter or diameter only of display fireworks).</P> <P>(6) License or permit number of licensee or permittee to whom the explosive materials are distributed.</P> <P>(d) When a commercial record is kept by a licensed dealer showing the purchase or other acquisition information required for the permanent record prescribed by paragraph (b) of this section, or showing the distribution information required for the permanent record prescribed by paragraph (c) of this section, the licensed dealer acquiring or distributing the explosive materials may, for a period not exceeding seven days following the date of acquisition of distribution of the explosive materials, delay making the required entry into the permanent record of acquisition or distribution. However, until the required entry of acquisition or disposition is made in the permanent record, the commercial record must be (1) kept by the licensed dealer separate from other commercial documents kept by the licensee, and (2) readily <PRTPAGE P="192"/>available for inspection on the licensed premises.</P> <P>(e) The regional director (compliance) may authorize alternate records to be maintained by a licensed dealer to record his acquisition or disposition of explosive materials, when it is shown by the licensed dealer that alternate records will accurately and readily disclose the required information. A licensed dealer who proposes to use alternate records shall submit a letter application to the regional director (compliance) and shall describe the proposed alternate records and the need for them. Alternate records are not to be employed by the licensed dealer until approval is received from the regional director (compliance).</P> <P>(f) Each licensed dealer shall maintain separate records of the sales or other distribution made of explosive materials to nonlicensees or nonpermittees. These records are maintained as prescribed by § 555.126.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0373)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-293, 55 FR 3721, Feb. 5, 1990; T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.125</SECTNO> <SUBJECT>Records maintained by permittees.</SUBJECT> <P>(a) <E T="03">Records maintained by permittees prior to May 24, 2003.</E> (1) Each permittee must take true and accurate physical inventories that will include all explosive materials on hand required to be accounted for in the records kept under this part. The permittee must take a special inventory—</P> <P>(i) At the time of commencing business, which is the effective date of the permit issued upon original qualification under this part;</P> <P>(ii) At the time of changing the location of his premises to another region;</P> <P>(iii) At the time of discontinuing business; and</P> <P>(iv) At any other time the regional director (compliance) may in writing require. Each special inventory is to be prepared in duplicate, the original of which is submitted to the regional director (compliance) and the duplicate retained by the permittee. If a special inventory required by paragraphs (a)(1)(i) through (iv) of this section has not been taken during the calendar year, a permittee is required to take at least one physical inventory. However, the record of the yearly inventory, other than a special inventory required by paragraphs (a)(1)(i) through (iv) of this section, will remain on file for inspection instead of being sent to the regional director (compliance). (<E T="03">See</E> also § 555.127.)</P> <P>(2) Each permittee must, not later than the close of the next business day following the date of acquisition of explosive materials, enter the following information in a separate record:</P> <P>(i) Date of acquisition;</P> <P>(ii) Name or brand name of manufacturer;</P> <P>(iii) Manufacturer's marks of identification;</P> <P>(iv) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, etc.);</P> <P>(v) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc., and size (length and diameter or diameter only of display fireworks)); and</P> <P>(vi) Name, address, and license number of the persons from whom the explosive materials are received.</P> <P>(3) Each permittee must, not later than the close of the next business day following the date of disposition of surplus explosive materials to another permittee or a licensee, enter in a separate record the information prescribed in § 555.124(c).</P> <P>(4) Each permittee must maintain separate records of disposition of surplus stocks of explosive materials to nonlicensees or nonpermittees as prescribed in § 555.126.</P> <P>(5) The regional director (compliance) may authorize alternate records to be maintained by a permittee to record his acquisition of explosive materials, when it is shown by the permittee that alternate records will accurately and readily disclose the required information. A permittee who proposes to use alternate records must submit a letter application to the regional director (compliance) and must describe the proposed alternate records and the need for them. Alternate records are not to be employed by the permittee until approval is received <PRTPAGE P="193"/>from the regional director (compliance).</P> <P>(b) <E T="03">Records maintained by permittees on and after May 24, 2003.</E> (1) Each holder of a user permit must take true and accurate physical inventories that will include all explosive materials on hand required to be accounted for in the records kept under this part. The permittee must take a special inventory—</P> <P>(i) At the time of commencing business, which is the effective date of the permit issued upon original qualification under this part;</P> <P>(ii) At the time of changing the location of his premises;</P> <P>(iii) At the time of discontinuing business; and</P> <P>(iv) At any other time the regional director (compliance) may in writing require. Each special inventory is to be prepared in duplicate, the original of which is submitted to the regional director (compliance) and the duplicate retained by the permittee. If a special inventory required by paragraphs (b)(1)(i) through (iv) of this section has not been taken during the calendar year, a permittee is required to take at least one physical inventory. The record of the yearly inventory, other than a special inventory required by paragraphs (b)(1)(i) through (iv) of this section, will remain on file for inspection instead of being sent to the regional director (compliance). (<E T="03">See</E> also § 555.127.)</P> <P>(2) Each holder of a limited permit must take true and accurate physical inventories, at least annually, that will include all explosive materials on hand required to be accounted for in the records kept under this part.</P> <P>(3) Each holder of a user permit or a limited permit must, not later than the close of the next business day following the date of acquisition of explosive materials, enter the following information in a separate record:</P> <P>(i) Date of acquisition;</P> <P>(ii) Name or brand name of manufacturer;</P> <P>(iii) Manufacturer's marks of identification;</P> <P>(iv) Quantity (applicable quantity units, such as pounds of explosives, number of detonators, number of display fireworks, <E T="03">etc.</E>);</P> <P>(v) Description (dynamite (dyn), blasting agents (ba), detonators (det), display fireworks (df), etc., and size (length and diameter or diameter only of display fireworks)); and</P> <P>(vi) Name, address, and license number of the persons from whom the explosive materials are received.</P> <P>(4) Each holder of a user permit or a limited permit must, not later than the close of the next business day following the date of disposition of surplus explosive materials to another permittee or a licensee, enter in a separate record the information prescribed in § 555.124(c).</P> <P>(5) When a record book is used as a permittee's permanent record the permittee may delay entry of the required information for a period not to exceed seven days if the commercial record contains all of the required information prescribed by paragraphs (b)(3) and (b)(4) of this section. However, the commercial record may be used instead of a record book as a permanent record provided that the record contains all of the required information prescribed by paragraphs (b)(3) and (b)(4) of this section.</P> <P>(6) Each holder of a user permit or a limited permit must maintain separate records of disposition of surplus stocks of explosive materials to holders of a limited permit as prescribed in § 555.126.</P> <P>(7) The regional director (compliance) may authorize alternate records to be maintained by a holder of a user permit or a limited permit to record his acquisition of explosive materials, when it is shown by the permittee that alternate records will accurately and readily disclose the required information. A permittee who proposes to use alternate records must submit a letter application to the regional director (compliance) and must describe the proposed alternate records and the need for them. Alternate records are not to be employed by the permittee until approval is received from the regional director (compliance).</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0030)</APPRO> <CITA>[ATF No. 1, 68 FR 13790, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <PRTPAGE P="194"/> <SECTNO>§ 555.126</SECTNO> <SUBJECT> Explosives transaction record for distribution of explosive materials prior to May 24, 2003 and Limited Permittee Transaction Report for distribution of explosive materials on and after May 24, 2003.</SUBJECT> <P>(a) <E T="03">Explosives transaction record for distribution of explosive materials prior to May 24, 2003.</E> (1) A licensee or permittee shall not temporarily or permanently distribute explosive materials to any person, other than another licensee or permittee, unless he records the transaction on an explosives transaction record, ATF F 5400.4.</P> <P>(2) Before the distribution of explosive materials to a nonlicensee or nonpermittee who is a resident of the State in which the licensee or permittee maintains his business premises, or to a nonlicensee or nonpermittee who is not a resident of the State in which the licensee or permittee maintains his business premises and is acquiring explosive materials under § 555.105(a)(3), the licensee or permittee distributing the explosive materials shall obtain an executed ATF F 5400.4 from the distributee which contains all of the information required on the form and by the regulations in this part.</P> <P>(3) Completed ATF F 5400.4 is to be retained by the licensee or permittee as part of his permanent records in accordance with paragraph (a)(4) of this section.</P> <P>(4) Each ATF F 5400.4 is retained in numerical (by transaction serial number) order commencing with “1” and continuing in regular sequence. When the numbering of any series reaches “1,000,000,” the licensee or permittee may recommence the series. The recommenced series is to be given an alphabetical prefix or suffix. Where there is a change in proprietorship, or in the individual, firm, corporate name or trade name, the series in use at the time of the change may be continued.</P> <P>(5) The requirements of this section are in addition to any other recordkeeping requirement contained in this part.</P> <P>(6) A licensee or permittee may obtain, upon request, a supply of ATF F 5400.4 from the Director.</P> <P>(b) <E T="03">Limited Permittee Transaction Report for distribution of explosive materials on and after May 24, 2003.</E> (1) A licensee or permittee may not distribute explosive materials to any person who is not a licensee or permittee. A licensee or permittee may not distribute explosive materials to a limited permittee unless the distributor records the transaction on ATF Form 5400.4, Limited Permittee Transaction Report.</P> <P>(2) Before distributing explosive materials to a limited permittee, the licensee or permittee must obtain an executed Form 5400.4 from the limited permittee with an original unaltered and unexpired Intrastate Purchase of Explosives Coupon (IPEC) affixed. Except when delivery of explosive materials is made by a common or contract carrier who is an agent of the limited permittee, the licensee, permittee, or an agent of the licensee or permittee, must verify the identity of the of the holder of the limited permit by examining an identification document (as defined in § 555.11) and noting on the Form 5400.4 the type of document presented. The licensee or permittee must complete the appropriate section on Form 5400.4 to indicate the type and quantity of explosive materials distributed, the license or permit number of the seller, and the date of the transaction. The licensee or permittee must sign and date the form and include any other information required by the instructions on the form and the regulations in this part.</P> <P>(3) One copy of Form 5400.4 must be retained by the distributor as part of his permanent records in accordance with paragraph (b)(4) of this section and for the period specified in § 555.121. The distributor must mail the other copy of Form 5400.4 to the Bureau of Alcohol, Tobacco, Firearms and Explosives in accordance with the instructions on the form.</P> <P>(4) Each Form 5400.4 must be retained in chronological order by date of disposition, or in alphabetical order by name of limited permittee. A licensee may not, however, use both methods in a single recordkeeping system. Where there is a change in proprietorship by a limited permittee, the forms may continue to be filed together after such change.<PRTPAGE P="195"/> </P> <P>(5) The requirements of this section are in addition to any other recordkeeping requirement contained in this part.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0078)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-93, 46 FR 50787, Oct. 15, 1981; T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-446, 66 FR 16602, Mar. 27, 2001; ATF No. 1, 68 FR 13791, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.127</SECTNO> <SUBJECT>Daily summary of magazine transactions.</SUBJECT> <P>In taking the inventory required by § § 555.122, 555.123, 555.124, and 555.125, a licensee or permittee shall enter the inventory in a record of daily summary transactions to be kept at each magazine of an approved storage facility; however, these records may be kept at one central location on the business premises if separate records of daily transactions are kept for each magazine. Not later than the close of the next business day, each licensee and permittee shall record by manufacturer's name or brand name, the total quantity received in and removed from each magazine during the day, and the total remaining on hand at the end of the day. Quantity entries for display fireworks may be expressed as the number and size of individual display fireworks in a finished state or as the number of packaged display segments or packaged displays. Information as to the number and size of display fireworks contained in any one packaged display segment or packaged display shall be provided to any ATF officer on request. Any discrepancy which might indicate a theft or loss of explosive materials is to be reported in acordance with § 555.30.</P> <CITA>[T.D. ATF-293, 55 FR 3722, Feb. 5, 1990, as amended by T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.128</SECTNO> <SUBJECT>Discontinuance of business.</SUBJECT> <P>Where an explosive materials business or operations is discontinued and succeeded by a new licensee or new permittee, the records prescribed by this subpart shall appropriately reflect such facts and shall be delivered to the successor. Where discontinuance of the business or operations is absolute, the records required by this subpart must be delivered within 30 days following the business or operations discontinuance to any ATF office located in the region in which the business was located, or to the ATF Out-of-Business Records Center, Spring Mills Office Park, 882 T.J. Jackson Drive, Falling Waters, West Virginia 25419. Where State law or local ordinance requires the delivery of records to other responsible authority, the Chief, Firearms and Explosives Licensing Center may arrange for the delivery of the records required by this subpart to such authority. (See also, § 555.61.)</P> <CITA>[T.D. ATF-290, 54 FR 53054, Dec. 27, 1989, as amended by T.D. ATF-446a, 66 FR 19089, Apr. 13, 2001; ATF No. 1, 68 FR 13792, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.129</SECTNO> <SUBJECT>Exportation.</SUBJECT> <P>Exportation of explosive materials is to be in accordance with the applicable provisions of section 38 of the Arms Export Control Act (22 U.S.C. 2778) and implementing regulations. However, a licensed importer, licensed manufacturer, or licensed dealer exporting explosive materials shall maintain records showing the manufacture or acquisition of explosive materials as required by this part and records showing the quantity, the manufacturer's name or brand name of explosive materials, the name and address of the foreign consignee of the explosive materials, and the date the explosive materials were exported. See § 555.180 for regulations concerning the exportation of plastic explosives.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-387, 62 FR 8377, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.130</SECTNO> <RESERVED>[Reserved]</RESERVED> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart H—Exemptions</HD> <SECTION> <SECTNO>§ 555.141</SECTNO> <SUBJECT>Exemptions.</SUBJECT> <P>(a) <E T="03">General.</E> Except for the provisions of §§ 555.180 and 555.181, this part does not apply to:</P> <P>(1) Any aspect of the transportation of explosive materials via railroad, water, highway, or air which is regulated by the U.S. Department of Transportation and its agencies, and which pertains to safety. For example, regulations issued by the Department of Transportation addressing the security <PRTPAGE P="196"/>risk of aliens transporting explosives by commercial motor or railroad carrier from Canada preclude the enforcement of 18 U.S.C. 842(i)(5) against persons shipping, transporting, receiving, or possessing explosives incident to and in connection with the commercial transportation of explosives by truck or rail from Canada into the United States. Questions concerning this exception should be directed to ATF's Public Safety Branch in Washington, DC.</P> <P>(2) The use of explosive materials in medicines and medicinal agents in the forms prescribed by the official United States Pharmacopeia or the National Formulary. “The United States Pharmacopeia and The National Formulary,” USP and NF Compendia, are available from the United States Pharmacopeial Convention, Inc., 12601 Twinbrook Parkway, Rockville, Maryland 20852.</P> <P>(3) The transportation, shipment, receipt, or importation of explosive materials for delivery to any agency of the United States or to any State or its political subdivision.</P> <P>(4) Small arms ammunition and components of small arms ammunition.</P> <P>(5) The manufacture under the regulation of the military department of the United States of explosive materials for, or their distribution to or storage or possession by, the military or naval services or other agencies of the United States.</P> <P>(6) Arsenals, navy yards, depots, or other establishments owned by, or operated by or on behalf of, the United States.</P> <P>(7) The importation, distribution, and storage of fireworks classified as UN0336, UN0337, UN0431, or UN0432 explosives by the U.S. Department of Transportation at 49 CFR 172.101 and generally known as “consumer fireworks” or “articles pyrotechnic.”</P> <P>(8) Gasoline, fertilizers, propellant actuated devices, or propellant actuated industrial tools manufactured, imported, or distributed for their intended purposes.</P> <P>(9) Industrial and laboratory chemicals which are intended for use as reagents and which are packaged and shipped pursuant to U.S. Department of Transportation regulations, 49 CFR Parts 100 to 177, which do not require explosives hazard warning labels.</P> <P>(b) <E T="03">Black powder.</E> Except for the provisions applicable to persons required to be licensed under subpart D, this part does not apply with respect to commercially manufactured black powder in quantities not to exceed 50 pounds, percussion caps, safety and pyrotechnic fuses, quills, quick and slow matches, and friction primers, if the black powder is intended to be used solely for sporting, recreational, or cultural purposes in antique firearms, as defined in 18 U.S.C. 921(a)(16) or antique devices, as exempted from the term “destructive devices” in 18 U.S.C. 921(a)(4).</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981 as amended by T.D. ATF-87, 46 FR 46916, Sept. 23, 1981; T.D. ATF-293, 55 FR 3722, Feb. 5, 1990; T.D. ATF-387, 62 FR 8377, Feb. 25, 1997; T.D. ATF-400, 63 FR 45003, Aug. 24, 1998; ATF No. 1, 68 FR 13792, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.142</SECTNO> <SUBJECT>Relief from disabilities (effective January 24, 2003).</SUBJECT> <P>(a) Any person prohibited from shipping or transporting any explosive in or affecting interstate or foreign commerce or from receiving or possessing any explosive which has been shipped or transported in or affecting interstate or foreign commerce may make application for relief from disabilities under section 845(b) of the Act .</P> <P>(b) An application for relief from disabilities must be filed with the Director by submitting ATF Form 5400.29, Application for Restoration of Explosives Privileges, in accordance with the instructions on the form. The application must be supported by appropriate data, including the information specified in paragraph (f) of this section. Upon receipt of an incomplete or improperly executed application for relief, the applicant will be notified of the deficiency in the application. If the application is not corrected and returned within 30 days following the date of notification, the application will be considered abandoned.</P> <P>(c)(1) The Director may grant relief to an applicant if it is established to the satisfaction of the Director that the circumstances regarding the disability and the applicant's record and reputation are such that the applicant <PRTPAGE P="197"/>will not be likely to act in a manner dangerous to public safety and that the granting of such relief is not contrary to the public interest.</P> <P>(2) Except as provided in paragraph (c)(3) of this section, the Director will not grant relief if the applicant—</P> <P>(i) Has not been discharged from parole or probation for a period of at least 2 years;</P> <P>(ii) Is a fugitive from justice;</P> <P>(iii) Is a prohibited alien;</P> <P>(iv) Is an unlawful user of or addicted to any controlled substance;</P> <P>(v) Has been adjudicated a mental defective or committed to a mental institution, unless the applicant was subsequently determined by a court, board, commission, or other lawful authority to have been restored to mental competency, to be no longer suffering from a mental disorder, and to have had all rights restored; or</P> <P>(vi) Is prohibited by the law of the State where the applicant resides from receiving or possessing explosive materials.</P> <P>(3)(i) The Director may grant relief to aliens who have been lawfully admitted to the United States or to persons who have not been discharged from parole or probation for a period of at least 2 years if he determines that the applicant has a compelling need to possess explosives, such as for purposes of employment.</P> <P>(ii) The Director may grant relief to the persons identified in paragraph (c)(2) of this section in extraordinary circumstances where the granting of such relief is consistent with the public interest.</P> <P>(d) A person who has been granted relief under this section is relieved of all disabilities imposed by the Act for the disabilities disclosed in the application. The granting of relief will not affect any disabilities incurred subsequent to the date the application was filed. Relief from disabilities granted to aliens will be effective only so long as the alien retains his or her lawful immigration status.</P> <P>(e)(1) A licensee or permittee who is under indictment or information for, or convicted of, a crime punishable by imprisonment for a term exceeding one year during the term of a current license or permit, or while he has pending a license or permit renewal application, shall not be barred from licensed or permit operations for 30 days after the date of indictment or information or 30 days after the date upon which his conviction becomes final. Also, if he files his application for relief under this section within such 30 day period, he may further continue licensed or permit operations while his application is pending. A licensee or permittee who does not file an application within 30 days from the date of his indictment or information, or within 30 days from the date his conviction becomes final, shall not continue licensed or permit operations beyond 30 days from the date of his indictment or information or beyond 30 days from the date his conviction becomes final.</P> <P>(2) In the event the term of a license or permit of a person expires during the 30 day period following the date of indictment of information of during the 30 day period after the date upon which his conviction becomes final or while his application for relief is pending, he shall file a timely application for renewal of his license or permit in order to continue licensed or permit operations. The license or permit application is to show that the applicant has been indicted or under information for, or convicted of, a crime punishable by imprisonment for a term exceeding one year.</P> <P>(3) A licensee or permittee shall not continue licensed or permit operations beyond 30 days following the date the Director issues notification that the licensee's or permittee's application for removal of the disabilities resulting from an indictment, information or conviction has been denied.</P> <P>(4) When a licensee or permittee may no longer continue licensed or permit operations under this section, any application for renewal of license of permit filed by the licensee or permittee while his application for removal of disabilities resulting from an indictment, information or conviction is pending, will be denied by the regional director (compliance).</P> <P>(f)(1) Applications for relief from disabilities must include the following information:</P> <P>(i) In the case of a corporation, or of any person having the power to direct <PRTPAGE P="198"/>or control the management of the corporation, information as to the absence of culpability in the offense for which the corporation, or any such person, was indicted, formally accused or convicted;</P> <P>(ii) In the case of an applicant who is an individual, two properly completed FBI Forms FD-258 (fingerprint card), and a written statement from each of three references who are not related to the applicant by blood or marriage and have known the applicant for at least 3 years, recommending the granting of relief;</P> <P>(iii) Written consent to examine and obtain copies of records and to receive statements and information regarding the applicant's background, including records, statements and other information concerning employment, medical history, military service, immigration status, and criminal record;</P> <P>(iv) In the case of an applicant having been convicted of a crime punishable by imprisonment for a term exceeding one year, a copy of the indictment or information on which the applicant was convicted, the judgment of conviction or record of any plea of <E T="03">nolo contendere</E> or plea of guilty or finding of guilt by the court;</P> <P>(v) In the case of an applicant under indictment, a copy of the indictment or information;</P> <P>(vi) In the case of an applicant who has been adjudicated a mental defective or committed to a mental institution, a copy of the order of a court, board, commission, or other lawful authority that made the adjudication or ordered the commitment, any petition that sought to have the applicant so adjudicated or committed, any medical records reflecting the reasons for commitment and diagnoses of the applicant, and any court order or finding of a court, board, commission, or other lawful authority showing the applicant's discharge from commitment, restoration of mental competency and the restoration of rights;</P> <P>(vii) In the case of an applicant who has been discharged from the Armed Forces under dishonorable conditions, a copy of the applicant's Certificate of Release or Discharge from Active Duty (Department of Defense Form 214), Charge Sheet (Department of Defense Form 458), and final court martial order;</P> <P>(viii) In the case of an applicant who, having been a citizen of the United States, has renounced his or her citizenship, a copy of the formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state or before an officer designated by the Attorney General when the United States was in a state of war (<E T="03">see</E> 8 U.S.C. 1481(a)(5) and (6)); and</P> <P>(ix) In the case of an applicant who is an alien, documentation that the applicant is an alien who has been lawfully admitted to the United States; certification from the applicant including the applicant's INS-issued alien number or admission number, country/countries of citizenship, and immigration status, and certifying that the applicant is legally authorized to work in the United States, or other purposes for which possession of explosives is required; certification from an appropriate law enforcement agency of the applicant's country of citizenship stating that the applicant does not have a criminal record; and, if applicable, certification from a Federal explosives licensee or permittee or other employer stating that the applicant is employed by the employer and must possess explosive materials for purposes of employment. These certifications must be submitted in English.</P> <P>(2) Any record or document of a court or other government entity or official required by paragraph (f)(1) of this section must be certified by the court or other government entity or official as a true copy.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1140-0076)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981. Redesignated by T.D. ATF-487, 68 FR 3748, Jan. 24, 2003. ATF No. 1, 68 FR 13792, Mar. 20, 2003]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart I—Unlawful Acts, Penalties, Seizures and Forfeitures</HD> <SECTION> <SECTNO>§ 555.161</SECTNO> <SUBJECT>Engaging in business without a license.</SUBJECT> <P>Any person engaging in the business of importing, manufacturing, or dealing in explosive materials without a license issued under the Act, shall be <PRTPAGE P="199"/>fined not more than $10,000 or imprisoned not more than 10 years, or both.</P> </SECTION> <SECTION> <SECTNO>§ 555.162</SECTNO> <SUBJECT>False statement or representation.</SUBJECT> <P>Any person who knowingly withholds information or makes any false or fictitious oral or written statement or furnishes or exhibits any false, fictitious, or misrepresented identification, intended or likely to deceive for the purpose of obtaining explosive materials, or a license, permit, exemption, or relief from disability under the Act, shall be fined not more than $10,000 or imprisoned not more than 10 years, or both.</P> </SECTION> <SECTION> <SECTNO>§ 555.163</SECTNO> <SUBJECT>False entry in record.</SUBJECT> <P>Any licensed importer, licensed manufacturer, licensed dealer, or permittee who knowingly makes any false entry in any record required to be kept under subpart G of this part, shall be fined not more than $10,000 or imprisoned not more than 10 years, or both.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.164</SECTNO> <SUBJECT>Unlawful storage.</SUBJECT> <P>Any person who stores any explosive material in a manner not in conformity with this part, shall be fined not more than $1,000 or imprisoned not more than one year, or both.</P> </SECTION> <SECTION> <SECTNO>§ 555.165</SECTNO> <SUBJECT>Failure to report theft or loss.</SUBJECT> <P>(a) Any person who has knowledge of the theft or loss of any explosive materials from his stock and fails to report the theft or loss within 24 hours of discovery in accordance with § 555.30, shall be fined not more than $1,000 or imprisoned not more than one year, or both.</P> <P>(b) On and after January 24, 2003, any licensee or permittee who fails to report a theft of explosive materials in accordance with § 555.30 will be fined under title 18 U.S.C., imprisoned not more than 5 years, or both.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by ATF No. 1, 68 FR 13793, Mar. 20, 2003]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.166</SECTNO> <SUBJECT>Seizure or forfeiture.</SUBJECT> <P>Any explosive materials involved or used or intended to be used in any violation of the Act or of this part or in any violation of any criminal law of the United States are subject to seizure and forfeiture, and all provisions of title 26, U.S.C. relating to the seizure, forfeiture, and disposition of firearms, as defined in 26 U.S.C. 5845(a), will, so far as applicable, extend to seizures and forfeitures under the Act. (See § 72.27 of this title for regulations on summary destruction of explosive materials which are impracticable or unsafe to remove to a place of storage.)</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-363, 60 FR 17449, Apr. 6, 1995]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart J—Marking of Plastic Explosives</HD> <SECTION> <SECTNO>§ 555.180</SECTNO> <SUBJECT>Prohibitions relating to unmarked plastic explosives.</SUBJECT> <P>(a) No person shall manufacture any plastic explosive that does not contain a detection agent.</P> <P>(b) No person shall import or bring into the United States, or export from the United States, any plastic explosive that does not contain a detection agent. This paragraph does not apply to the importation or bringing into the United States, or the exportation from the United States, of any plastic explosive that was imported or brought into, or manufactured in the United States prior to April 24, 1996, by or on behalf of any agency of the United States performing military or police functions (including any military reserve component) or by or on behalf of the National Guard of any State, not later than 15 years after the date of entry into force of the Convention on the Marking of Plastic Explosives with respect to the United States, <E T="03">i.e.,</E> not later than June 21, 2013.</P> <P>(c) No person shall ship, transport, transfer, receive, or possess any plastic explosive that does not contain a detection agent. This paragraph does not apply to:</P> <P>(1) The shipment, transportation, transfer, receipt, or possession of any plastic explosive that was imported or brought into, or manufactured in the <PRTPAGE P="200"/>United States prior to April 24, 1996, by any person during the period beginning on that date and ending on April 24, 1999; or</P> <P>(2) The shipment, transportation, transfer, receipt, or possession of any plastic explosive that was imported or brought into, or manufactured in the United States prior to April 24, 1996, by or on behalf of any agency of the United States performing a military or police function (including any military reserve component) or by or on behalf of the National Guard of any State, not later than 15 years after the date of entry into force of the Convention on the Marking of Plastic Explosives with respect to the United States, <E T="03">i.e.,</E> not later than June 21, 2013.</P> <P>(d) When used in this subpart, terms are defined as follows:</P> <P>(1) <E T="03">Convention on the Marking of Plastic Explosives</E> means the Convention on the Marking of Plastic Explosives for the Purposes of Detection, Done at Montreal on 1 March 1991.</P> <P>(2) “Date of entry into force” of the Convention on the Marking of Plastic Explosives means that date on which the Convention enters into force with respect to the U.S. in accordance with the provisions of Article XIII of the Convention on the Marking of Plastic Explosives. The Convention entered into force on June 21, 1998.</P> <P>(3) <E T="03">Detection agent</E> means any one of the substances specified in this paragraph when introduced into a plastic explosive or formulated in such explosive as a part of the manufacturing process in such a manner as to achieve homogeneous distribution in the finished explosive, including—</P> <P>(i) Ethylene glycol dinitrate (EGDN), C<E T="52">2</E>H<E T="52">4</E>(NO<E T="52">3</E>)<E T="52">2</E>, molecular weight 152, when the minimum concentration in the finished explosive is 0.2 percent by mass;</P> <P>(ii) 2,3-Dimethyl-2,3-dinitrobutane (DMNB), C<E T="52">6</E>H<E T="52">12</E>(NO<E T="52">2</E>)<E T="52">2</E>, molecular weight 176, when the minimum concentration in the finished explosive is 0.1 percent by mass;</P> <P>(iii) Para-Mononitrotoluene (p-MNT), C<E T="52">7</E>H<E T="52">7</E>NO<E T="52">2</E>, molecular weight 137, when the minimum concentration in the finished explosive is 0.5 percent by mass;</P> <P>(iv) Ortho-Mononitrotoluene (o-MNT), C<E T="52">7</E>H<E T="52">7</E>NO<E T="52">2</E>, molecular weight 137, when the minimum concentration in the finished explosive is 0.5 percent by mass; and</P> <P>(v) Any other substance in the concentration specified by the Director, after consultation with the Secretary of State and Secretary of Defense, that has been added to the table in Part 2 of the Technical Annex to the Convention on the Marking of Plastic Explosives.</P> <P>(4) <E T="03">Plastic explosive</E> means an explosive material in flexible or elastic sheet form formulated with one or more high explosives which in their pure form has a vapor pressure less than 10−<SU>4</SU> Pa at a temperature of 25 °C, is formulated with a binder material, and is as a mixture malleable or flexible at normal room temperature. <E T="03">High explosives,</E> as defined in § 555.202(a), are explosive materials which can be caused to detonate by means of a blasting cap when unconfined.</P> <CITA>[T.D. ATF-387, 62 FR 8376, Feb. 25, 1997, as amended by T.D. ATF-419, 64 FR 55628, Oct. 14, 1999]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.181</SECTNO> <SUBJECT>Reporting of plastic explosives.</SUBJECT> <P>All persons, other than an agency of the United States (including any military reserve component) or the National Guard of any State, possessing any plastic explosive on April 24, 1996, shall submit a report to the Director no later than August 22, 1996. The report shall be in writing and mailed by certified mail (return receipt requested) to the Director at P.O. Box 50204, Washington, DC 20091-0204. The report shall include the quantity of plastic explosives possessed on April 24, 1996; any marks of identification on such explosives; the name and address of the manufacturer or importer; the storage location of such explosives, including the city and State; and the name and address of the person possessing the plastic explosives.</P> <APPRO>(Approved by the Office of Management and Budget under control number 1512-0535)</APPRO> <CITA>[T.D. ATF-382, 61 FR 38085, July 23, 1996, as amended by T.D. ATF-387, 62 FR 8377, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.182</SECTNO> <SUBJECT>Exceptions.</SUBJECT> <P>It is an affirmative defense against any proceeding involving §§ 555.180 and <PRTPAGE P="201"/>555.181 if the proponent proves by a preponderance of the evidence that the plastic explosive—</P> <P>(a) Consisted of a small amount of plastic explosive intended for and utilized solely in lawful—</P> <P>(1) Research, development, or testing of new or modified explosive materials;</P> <P>(2) Training in explosives detection or development or testing of explosives detection equipment; or</P> <P>(3) Forensic science purposes; or</P> <P>(b) Was plastic explosive that, by April 24, 1999, will be or is incorporated in a military device within the territory of the United States and remains an integral part of such military device, or is intended to be, or is incorporated in, and remains an integral part of a military device that is intended to become, or has become, the property of any agency of the United States performing military or police functions (including any military reserve component) or the National Guard of any State, wherever such device is located. For purposes of this paragraph, the term “military device” includes, but is not restricted to, shells, bombs, projectiles, mines, missiles, rockets, shaped charges, grenades, perforators, and similar devices lawfully manufactured exclusively for military or police purposes.</P> <CITA>[T.D. ATF-387, 62 FR 8377, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.183</SECTNO> <SUBJECT>Importation of plastic explosives on or after April 24, 1997.</SUBJECT> <P>Persons filing Form 6 applications for the importation of plastic explosives on or after April 24, 1997, shall attach to the application the following written statement, prepared in triplicate, executed under the penalties of perjury:</P> <P>(a) “I declare under the penalties of perjury that the plastic explosive to be imported contains a detection agent as required by 27 CFR 555.180(b)”; or</P> <P>(b) “I declare under the penalties of perjury that the plastic explosive to be imported is a “small amount” to be used for research, training, or testing purposes and is exempt from the detection agent requirement pursuant to 27 CFR 555.182.”</P> <CITA>[T.D. ATF-387, 62 FR 8377, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.184</SECTNO> <SUBJECT>Statements of process and samples.</SUBJECT> <P>(a) A complete and accurate statement of process with regard to any plastic explosive or to any detection agent that is to be introduced into a plastic explosive or formulated in such plastic explosive shall be submitted by a licensed manufacturer or licensed importer, upon request, to the Director.</P> <P>(b) Samples of any plastic explosive or detection agent shall be submitted by a licensed manufacturer or licensed importer, upon request, to the Director.</P> <APPRO>(Paragraph (a) approved by the Office of Management and Budget under control number 1512-0539)</APPRO> <CITA>[T.D. ATF-387, 62 FR 8378, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.185</SECTNO> <SUBJECT>Criminal sanctions.</SUBJECT> <P>Any person who violates the provisions of 18 U.S.C. 842(l)-(o) shall be fined under title 18, U.S.C., imprisoned for not more than 10 years, or both.</P> <CITA>[T.D. ATF-387, 62 FR 8378, Feb. 25, 1997]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.186</SECTNO> <SUBJECT>Seizure or forfeiture.</SUBJECT> <P>Any plastic explosive that does not contain a detection agent in violation of 18 U.S.C. 842(l)-(n) is subject to seizure and forfeiture, and all provisions of 19 U.S.C. 1595a, relating to seizure, forfeiture, and disposition of merchandise introduced or attempted to be introduced into the U.S. contrary to law, shall extend to seizures and forfeitures under this subpart. See § 72.27 of this chapter for regulations on summary destruction of plastic explosives that do not contain a detection agent.</P> <CITA>[T.D. ATF-387, 62 FR 8378, Feb. 25, 1997]</CITA> </SECTION> </SUBPART> <SUBPART> <HD SOURCE="HED">Subpart K—Storage</HD> <SECTION> <SECTNO>§ 555.201</SECTNO> <SUBJECT>General.</SUBJECT> <P>(a) Section 842(j) of the Act and § 555.29 of this part require that the storage of explosive materials by any person must be in accordance with the regulations in this part. Further, section 846 of this Act authorizes regulations to prevent the recurrence of accidental explosions in which explosive materials were involved. The storage standards prescribed by this subpart confer no right or privileges to store <PRTPAGE P="202"/>explosive materials in a manner contrary to State or local law.</P> <P>(b) The Director may authorize alternate construction for explosives storage magazines when it is shown that the alternate magazine construction is substantially equivalent to the standards of safety and security contained in this subpart. Any alternate explosive magazine construction approved by the Director prior to August 9, 1982, will continue as approved unless notified in writing by the Director. Any person intending to use alternate magazine construction shall submit a letter application to the regional director (compliance) for transmittal to the Director, specifically describing the proposed magazine. Explosive materials may not be stored in alternate magazines before the applicant has been notified that the application has been approved.</P> <P>(c) A licensee or permittee who intends to make changes in his magazines, or who intends to construct or acquire additional magazines, shall comply with § 555.63.</P> <P>(d) The regulations set forth in § § 555.221 through 555.224 pertain to the storage of display fireworks, pyrotechnic compositions, and explosive materials used in assembling fireworks and articles pyrotechnic.</P> <P>(e) The provisions of § 555.202(a) classifying flash powder and bulk salutes as high explosives are mandatory after March 7, 1990: <E T="03">Provided,</E> that those persons who hold licenses or permits under this part on that date shall, with respect to the premises covered by such licenses or permits, comply with the high explosives storage requirements for flash powder and bulk salutes by March 7, 1991.</P> <P>(f) Any person who stores explosive materials shall notify the authority having jurisdiction for fire safety in the locality in which the explosive materials are being stored of the type, magazine capacity, and location of each site where such explosive materials are stored. Such notification shall be made orally before the end of the day on which storage of the explosive materials commenced and in writing within 48 hours from the time such storage commenced.</P> <APPRO>(Paragraph (f) approved by the Office of Management and Budget under control number 1512-0536)</APPRO> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-293, 55 FR 3722, Feb. 5, 1990; T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.202</SECTNO> <SUBJECT>Classes of explosive materials.</SUBJECT> <P>For purposes of this part, there are three classes of explosive materials. These classes, together with the description of explosive materials comprising each class, are as follows:</P> <P>(a) <E T="03">High explosives.</E> Explosive materials which can be caused to detonate by means of a blasting cap when unconfined, (for example, dynamite, flash powders, and bulk salutes). See also § 555.201(e).</P> <P>(b) <E T="03">Low explosives.</E> Explosive materials which can be caused to deflagrate when confined (for example, black powder, safety fuses, igniters, igniter cords, fuse lighters, and “display fireworks” classified as UN0333, UN0334, or UN0335 by the U.S. Department of Transportation regulations at 49 CFR 172.101, except for bulk salutes).</P> <P>(c) <E T="03">Blasting agents.</E> (For example, ammonium nitrate-fuel oil and certain water-gels (see also § 555.11).</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-293, 55 FR 3722, Feb. 5, 1990; T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.203</SECTNO> <SUBJECT>Types of magazines.</SUBJECT> <P>For purposes of this part, there are five types of magazines. These types, together with the classes of explosive materials, as defined in § 555.202, which will be stored in them, are as follows:</P> <P>(a) <E T="03">Type 1 magazines.</E> Permanent magazines for the storage of high explosives, subject to the limitations prescribed by §§ 555.206 and 555.213. Other classes of explosive materials may also be stored in type 1 magazines.</P> <P>(b) <E T="03">Type 2 magazines.</E> Mobile and portable indoor and outdoor magazines for the storage of high explosives, subject to the limitations prescribed by §§ 555.206, 555.208(b), and 555.213. Other classes of explosive materials may also be stored in type 2 magazines.<PRTPAGE P="203"/> </P> <P>(c) <E T="03">Type 3 magazines.</E> Portable outdoor magazines for the temporary storage of high explosives while attended (for example, a “day-box”), subject to the limitations prescribed by §§ 555.206 and 555.213. Other classes of explosives materials may also be stored in type 3 magazines.</P> <P>(d) <E T="03">Type 4 magazines.</E> Magazines for the storage of low explosives, subject to the limitations prescribed by §§ 555.206(b), 555.210(b), and 555.213. Blasting agents may be stored in type 4 magazines, subject to the limitations prescribed by §§ 555.206(c), 555.211(b), and 555.213. Detonators that will not mass detonate may also be stored in type 4 magazines, subject to the limitations prescribed by §§ 555.206(a), 555.210(b), and 555.213.</P> <P>(e) <E T="03">Type 5 magazines.</E> Magazines for the storage of blasting agents, subject to the limitations prescribed by §§ 555.206(c), 555.211(b), and 555.213.</P> </SECTION> <SECTION> <SECTNO>§ 555.204</SECTNO> <SUBJECT>Inspection of magazines.</SUBJECT> <P>Any person storing explosive materials shall inspect his magazines at least every seven days. This inspection need not be an inventory, but must be sufficient to determine whether there has been unauthorized entry or attempted entry into the magazines, or unauthorized removal of the contents of the magazines.</P> </SECTION> <SECTION> <SECTNO>§ 555.205</SECTNO> <SUBJECT>Movement of explosive materials.</SUBJECT> <P>All explosive materials must be kept in locked magazines meeting the standards in this subpart unless they are:</P> <P>(a) In the process of manufacture;</P> <P>(b) Being physically handled in the operating process of a licensee or user;</P> <P>(c) Being used; or</P> <P>(d) Being transported to a place of storage or use by a licensee or permittee or by a person who has lawfully acquired explosive materials under § 555.106.</P> </SECTION> <SECTION> <SECTNO>§ 555.206</SECTNO> <SUBJECT>Location of magazines.</SUBJECT> <P>(a) Outdoor magazines in which high explosives are stored must be located no closer to inhabited buildings, passenger railways, public highways, or other magazines in which high explosives are stored, than the minimum distances specified in the table of distances for storage of explosive materials in § 555.218.</P> <P>(b) Outdoor magazines in which low explosives are stored must be located no closer to inhibited buildings, passenger railways, public highways, or other magazines in which explosive materials are stored, than the minimum distances specified in the table of distances for storage of low explosives in § 555.219, except that the table of distances in § 555.224 shall apply to the storage of display fireworks. The distances shown in § 555.219 may not be reduced by the presence of barricades.</P> <P>(c)(1) Outdoor magazines in which blasting agents in quantities of more than 50 pounds are stored must be located no closer to inhabited buildings, passenger railways, or public highways than the minimum distances specified in the table of distances for storage of explosive materials in § 555.218.</P> <P>(2) Ammonium nitrate and magazines in which blasting agents are stored must be located no closer to magazines in which high explosives or other blasting agents are stored than the minimum distances specified in the table of distances for the separation of ammonium nitrate and blasting agents in § 555.220. However, the minimum distances for magazines in which explosives and blasting agents are stored from inhabited buildings, etc., may not be less than the distances specified in the table of distances for storage of explosives materials in § 555.218.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-293, 55 FR 3722, Feb. 5, 1990; T.D. ATF-400, 63 FR 45003, Aug. 24, 1998]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.207</SECTNO> <SUBJECT>Construction of type 1 magazines.</SUBJECT> <P>A type 1 magazine is a permanent structure: a building, an igloo or “Army-type structure”, a tunnel, or a dugout. It is to be bullet-resistant, fire-resistant, weather-resistant, theft-resistant, and ventilated.</P> <P>(a) <E T="03">Buildings.</E> All building type magazines are to be constructed of masonry, wood, metal, or a combination of these materials, and have no openings except for entrances and ventilation. The ground around building magazines must slope away for drainage or other adequate drainage provided.<PRTPAGE P="204"/> </P> <P>(1) <E T="03">Masonry wall construction.</E> Masonry wall construction is to consist of brick, concrete, tile, cement block, or cinder block and be not less than 6 inches in thickness. Hollow masonry units used in construction must have all hollow spaces filled with well-tamped, coarse, dry sand or weak concrete (at least a mixture of one part cement and eight parts of sand with enough water to dampen the mixture while tamping in place). Interior walls are to be constructed of, or covered with, a nonsparking material.</P> <P>(2) <E T="03">Fabricated metal wall construction.</E> Metal wall construction is to consist of sectional sheets of steel or aluminum not less than number 14-gauge, securely fastened to a metal framework. Metal wall construction is either lined inside with brick, solid cement blocks, hardwood not less than four inches thick, or will have at least a six inch sand fill between interior and exterior walls. Interior walls are to be constructed of, or covered with, a nonsparking material.</P> <P>(3) <E T="03">Wood frame wall construction.</E> The exterior of outer wood walls is to be covered with iron or aluminum not less than number 26-gauge. An inner wall of, or covered with nonsparking material will be constructed so as to provide a space of not less than six inches between the outer and inner walls. The space is to be filled with coarse, dry sand or weak concrete.</P> <P>(4) <E T="03">Floors.</E> Floors are to be constructed of, or covered with, a nonsparking material and shall be strong enough to bear the weight of the maximum quantity to be stored. Use of pallets covered with a nonsparking material is considered equivalent to a floor constructed of or covered with a nonsparking material.</P> <P>(5) <E T="03">Foundations.</E> Foundations are to be constructed of brick, concrete, cement block, stone, or wood posts. If piers or posts are used, in lieu of a continuous foundation, the space under the buildings is to be enclosed with metal.</P> <P>(6) <E T="03">Roof.</E> Except for buildings with fabricated metal roofs, the outer roof is to be covered with no less than number 26-guage iron or aluminum, fastened to at least <FR>7/8</FR> inch sheathing.</P> <P>(7) <E T="03">Bullet-resistant ceilings or roofs.</E> Where it is possible for a bullet to be fired directly through the roof and into the magazine at such an angle that the bullet would strike the explosives within, the magazine is to be protected by one of the following methods:</P> <P>(i) A sand tray lined with a layer of building paper, plastic, or other nonporous material, and filled with not less than four inches of coarse, dry sand, and located at the tops of inner walls covering the entire ceiling area, except that portion necessary for ventilation.</P> <P>(ii) A fabricated metal roof constructed of <FR>3/16</FR>-inch plate steel lined with four inches of hardwood. (For each additional <FR>1/16</FR> inch of plate steel, the hardwood lining may be decreased one inch.)</P> <P>(8) <E T="03">Doors.</E> All doors are to be constructed of not less than <FR>1/4</FR> inch plate steel and lined with at least two inches of hardwood. Hinges and hasps are to be attached to the doors by welding, riveting or bolting (nuts on inside of door). They are to be installed in such a manner that the hinges and hasps cannot be removed when the doors are closed and locked.</P> <P>(9) <E T="03">Locks.</E> Each door is to be equipped with (i) two mortise locks; (ii) two padlock fastened in separate hasps and staples; (iii) a combination of a mortise lock and a padlock; (iv) a mortise lock that requires two keys to open; or (v) a three-point lock. Padlocks must have at least five tumblers and a casehardened shackle of at least <FR>3/8</FR> inch diameter. Padlocks must be protected with not less than <FR>1/4</FR> inch steel hoods constructed so as to prevent sawing or lever action on the locks, hasps, and staples. These requirements do not apply to magazine doors that are adequately secured on the inside by means of a bolt, lock, or bar that cannot be actuated from the outside.</P> <P>(10) <E T="03">Ventilation.</E> Ventilation is to be provided to prevent dampness and heating of stored explosive materials. Ventilation openings must be screened to prevent the entrance of sparks. Ventilation openings in side walls and foundations must be offset or shielded <PRTPAGE P="205"/>for bullet-resistant purposes. Magazines having foundation and roof ventilators with the air circulating between the side walls and the floors and between the side walls and the ceiling must have a wooden lattice lining or equivalent to prevent the packages of explosive materials from being stacked against the side walls and blocking the air circulation.</P> <P>(11) <E T="03">Exposed metal.</E> No sparking material is to be exposed to contact with the stored explosive materials. All ferrous metal nails in the floor and side walls, which might be exposed to contact with explosive materials, must be blind nailed, countersunk, or covered with a nonsparking lattice work or other nonsparking material.</P> <P>(b) <E T="03">Igloos, “Army-type structures”, tunnels, and dugouts.</E> Igloo, “Army-type structure”, tunnel, and dugout magazines are to be constructed of reinforced concrete, masonry, metal, or a combination of these materials. They must have an earthmound covering of not less than 24 inches on the top, sides and rear unless the magazine meets the requirements of paragraph (a)(7) of this section. Interior walls and floors must be constructed of, or covered with, a nonsparking material. Magazines of this type are also to be constructed in conformity with the requirements of paragraph (a)(4) and paragraphs (a)(8) through (11) of this section.</P> </SECTION> <SECTION> <SECTNO>§ 555.208</SECTNO> <SUBJECT>Construction of type 2 magazines.</SUBJECT> <P>A type 2 magazine is a box, trailer, semitrailer, or other mobile facility.</P> <P>(a) <E T="03">Outdoor magazines—</E>(1) <E T="03">General.</E> Outdoor magazines are to be bullet-resistant, fire-resistant, weather-resistant, theft-resistant, and ventilated. They are to be supported to prevent direct contact with the ground and, if less than one cubic yard in size, must be securely fastened to a fixed object. The ground around outdoor magazines must slope away for drainage or other adequate drainage provided. When unattended, vehicular magazines must have wheels removed or otherwise effectively immobiliized by kingpin locking devices or other methods approved by the Director.</P> <P>(2) <E T="03">Exterior construction.</E> The exterior and doors are to be constructed of not less than <FR>1/4</FR>-inch steel and lined with at least two inches of hardwood. Magazines with top openings will have lids with water-resistant seals or which overlap the sides by at least one inch when in a closed position.</P> <P>(3) <E T="03">Hinges and hasps.</E> Hinges and hasps are to be attached to doors by welding, riveting, or bolting (nuts on inside of door). Hinges and hasps must be installed so that they cannot be removed when the doors are closed and locked.</P> <P>(4) <E T="03">Locks.</E> Each door is to be equipped with (i) two mortise locks; (ii) two padlocks fastened in separate hasps and staples; (iii) a combination of a mortise lock and a padlock; (iv) a mortise lock that requires two keys to open; or (v) a three-point lock. Padlocks must have at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR>-inch diameter. Padlocks must be protected with not less than <FR>1/4</FR>-inch steel hoods constructed so as to prevent sawing or lever action on the locks, hasps, and staples. These requirements do not apply to magazine doors that are adequately secured on the inside by means of a bolt, lock, or bar that cannot be actuated from the outside.</P> <P>(b) <E T="03">Indoor magazines</E>—(1) <E T="03">General.</E> Indoor magazines are to be fire-resistant and theft-resistant. They need not be bullet-resistant and weather-resistant if the buildings in which they are stored provide protection from the weather and from bullet penetration. No indoor magazine is to be located in a residence or dwelling. The indoor storage of high explosives must not exceed a quantity of 50 pounds. More than one indoor magazine may be located in the same building if the total quantity of explosive materials stored does not exceed 50 pounds. Detonators must be stored in a separate magazine (except as provided in § 555.213) and the total quantity of detonators must not exceed 5,000.</P> <P>(2) <E T="03">Exterior construction.</E> Indoor magazines are to be constructed of wood or metal according to one of the following specifications:</P> <P>(i) Wood indoor magazines are to have sides, bottoms and doors constructed of at least two inches of hardwood and are to be well braced at the corners. They are to be covered with sheet metal of not less than number 26-<PRTPAGE P="206"/>gauge (.0179 inches). Nails exposed to the interior of magazines must be countersunk.</P> <P>(ii) Metal indoor magazines are to have sides, bottoms and doors constructed of not less than number 12-gauge (.1046 inches) metal and be lined inside with a nonsparking material. Edges of metal covers must overlap sides at least one inch.</P> <P>(3) <E T="03">Hinges and hasps.</E> Hinges and hasps are to be attached to doors by welding, riveting, or bolting (nuts on inside of door). Hinges and hasps must be installed so that they cannot be removed when the doors are closed and locked.</P> <P>(4) <E T="03">Locks.</E> Each door is to be equipped with (i) two mortise locks; (ii) two padlocks fastened in separate hasps and staples; (iii) a combination of a mortise lock and a padlock; (iv) a mortise lock that requires two keys to open; or (v) a three-point lock. Padlocks must have at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR>-inch diameter. Padlocks must be protected with not less than <FR>1/4</FR>-inch steel hoods constructed so as to prevent sawing or lever action on the locks, hasps, and staples. Indoor magazines located in secure rooms that are locked as provided in this subparagraph may have each door locked with one steel padlock (which need not be protected by a steel hood) having at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR>-inch diameter, if the door hinges and lock hasp are securely fastened to the magazine. These requirements do not apply to magazine doors that are adequately secured on the inside by means of a bolt, lock, or bar that cannot be actuated from the outside.</P> <P>(c) <E T="03">Detonator boxes.</E> Magazines for detonators in quantities of 100 or less are to have sides, bottoms and doors constructed of not less than number 12-gauge (.1046 inches) metal and lined with a nonsparking material. Hinges and hasps must be attached so they cannot be removed from the outside. One steel padlock (which need not be protected by a steel hood) having at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR>-inch diameter is sufficient for locking purposes.</P> </SECTION> <SECTION> <SECTNO>§ 555.209</SECTNO> <SUBJECT>Construction of type 3 magazines.</SUBJECT> <P>A type 3 magazine is a “day-box” or other portable magazine. It must be fire-resistant, weather-resistant, and theft-resistant. A type 3 magazine is to be constructed of not less than number 12-gauge (.1046 inches) steel, lined with at least either <FR>1/2</FR>-inch plywood or <FR>1/2</FR>-inch Masonite-type hardboard. Doors must overlap sides by at least one inch. Hinges and hasps are to be attached by welding, riveting or bolting (nuts on inside). One steel padlock (which need not be protected by a steel hood) having at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR>-inch diameter is sufficient for locking purposes. Explosive materials are not to be left unattended in type 3 magazines and must be removed to type 1 or 2 magazines for unattended storage.</P> </SECTION> <SECTION> <SECTNO>§ 555.210</SECTNO> <SUBJECT>Construction of type 4 magazines.</SUBJECT> <P>A type 4 magazine is a building, igloo or “Army-type structure”, tunnel, dugout, box, trailer, or a semitrailer or other mobile magazine.</P> <P>(a) <E T="03">Outdoor magazines—</E>(1) <E T="03">General.</E> Outdoor magazines are to be fire-resistant, weather-resistant, and theft-resistant. The ground around outdoor magazines must slope away for drainage or other adequate drainage be provided. When unattended, vehicular magazines must have wheels removed or otherwise be effectively immobilized by kingpin locking devices or other methods approved by the Director.</P> <P>(2) <E T="03">Construction.</E> Outdoor magazines are to be constructed of masonry, metal-covered wood, fabricated metal, or a combination of these materials. Foundations are to be constructed of brick, concrete, cement block, stone, or metal or wood posts. If piers or posts are used, in lieu of a continuous foundation, the space under the building is to be enclosed with fire-resistant material. The walls and floors are to be constructed of, or covered with, a nonsparking material or lattice work. The doors must be metal or solid wood covered with metal.</P> <P>(3) <E T="03">Hinges and hasps.</E> Hinges and hasps are to be attached to doors by welding, riveting, or bolting (nuts on inside of <PRTPAGE P="207"/>door). Hinges and hasps must be installed so that they cannot be removed when the doors are closed and locked.</P> <P>(4) <E T="03">Locks.</E> Each door is to be equipped with (i) two mortise locks; (ii) two padlocks fastened in separate hasps and staples; (iii) a combination of a mortise lock and a padlock; (iv) a mortise lock that requires two keys to open; or (v) a three-point lock. Padlocks must have at least five tumblers and case-hardened shackle of at least <FR>3/8</FR> inch diameter. Padlocks must be protected with not less than <FR>1/4</FR> inch steel hoods constructed so as to prevent sawing or lever action on the locks, hasps, and staples. These requirements do not apply to magazine doors that are adequately secured on the inside by means of a bolt, lock, or bar that cannot be actuated from the outside.</P> <P>(b) <E T="03">Indoor magazine—</E>(1) <E T="03">General.</E> Indoor magazines are to be fire-resistant and theft-resistant. They need not be weather-resistant if the buildings in which they are stored provide protection from the weather. No indoor magazine is to be located in a residence or dwelling. The indoor storage of low explosives must not exceed a quantity of 50 pounds. More than one indoor magazine may be located in the same building if the total quantity of explosive materials stored does not exceed 50 pounds. Detonators that will not mass detonate must be stored in a separate magazine and the total number of electric detonators must not exceed 5,000.</P> <P>(2) <E T="03">Construction.</E> Indoor magazines are to be constructed of masonry, metal-covered wood, fabricated metal, or a combination of these materials. The walls and floors are to be constructed of, or covered with, a nonsparking material. The doors must be metal or solid wood covered with metal.</P> <P>(3) <E T="03">Hinges and hasps.</E> Hinges and hasps are to be attached to doors by welding, riveting, or bolting (nuts on inside of door). Hinges and hasps must be installed so that they cannot be removed when the doors are closed and locked.</P> <P>(4) <E T="03">Locks.</E> Each door is to be equipped with (i) two mortise locks; (ii) two padlocks fastened in separate hasps and staples; (iii) a combination of a mortise lock and padlock; (iv) a mortise lock that requires two keys to open; or (v) a three-point lock. Padlocks must have at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR> inch diameter. Padlocks must be protected with not less than <FR>1/4</FR> inch steel hoods constructed so as to prevent sawing or lever action on the locks, hasps, and staples. Indoor magazines located in secure rooms that are locked as provided in this subparagraph may have each door locked with one steel padlock (which need not be protected by a steel hood) having at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR> inch diameter, if the door hinges and lock hasp are securely fastened to the magazine. These requirements do not apply to magazine doors that are adequately secured on the inside by means of a bolt, lock, or bar that cannot be actuated from the outside.</P> </SECTION> <SECTION> <SECTNO>§ 555.211</SECTNO> <SUBJECT>Construction of type 5 magazines.</SUBJECT> <P>A type 5 magazine is a building, igloo or “Army-type structure”, tunnel, dugout, bin, box, trailer, or a semitrailer or other mobile facility.</P> <P>(a) <E T="03">Outdoor magazines</E>—(1) <E T="03">General.</E> Outdoor magazines are to be weather-resistant and theft-resistant. The ground around magazines must slope away for drainage or other adequate drainage be provided. When unattended, vehicular magazines must have wheels removed or otherwise be effectively immobilized by kingpin locking devices or other methods approved by the Director.</P> <P>(2) <E T="03">Construction.</E> The doors are to be constructed of solid wood or metal.</P> <P>(3) <E T="03">Hinges and hasps.</E> Hinges and hasps are to be attached to doors by welding, riveting, or bolting (nuts on inside of door). Hinges and hasps must be installed so that they cannot be removed when the doors are closed and locked.</P> <P>(4) <E T="03">Locks.</E> Each door is to be equipped with (i) two mortise locks; (ii) two padlocks fastened in separate hasps and staples; (iii) a combination of a mortise lock and a padlock; (iv) a mortise lock that requires two keys to open; or (v) a three-point lock. Padlocks must have at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR> inch diameter. Padlocks must be protected with not less than <FR>1/4</FR> inch steel hoods constructed so as to prevent sawing or lever action on the locks, hasps, and <PRTPAGE P="208"/>staples. Trailers, semitrailers, and similar vehicular magazines may, for each door, be locked with one steel padlock (which need not be protected by a steel hood) having at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR> inch diameter, if the door hinges and lock hasp are securely fastened to the magazine and to the door frame. These requirements do not apply to magazine doors that are adequately secured on the inside by means of a bolt, lock, or bar that cannot be actuated from the outside.</P> <P>(5) <E T="03">Placards</E>. The placards required by Department of Transportation regulations at 49 CFR part 172, subpart F, for the transportation of blasting agents shall be displayed on all magazines.</P> <P>(b) <E T="03">Indoor magazines—</E>(1) <E T="03">General.</E> Indoor magazines are to be theft-resistant. They need not be weather-resistant if the buildings in which they are stored provide protection from the weather. No indoor magazine is to be located in a residence or dwelling. Indoor magazines containing quantities of blasting agents in excess of 50 pounds are subject to the requirements of § 555.206 of this subpart.</P> <P>(2) <E T="03">Construction.</E> The doors are to be constructed of wood or metal.</P> <P>(3) <E T="03">Hinges and hasps.</E> Hinges and hasps are to be attached to doors by welding, riveting, or bolting (nuts on inside). Hinges and hasps must be installed so that they cannot be removed when the doors are closed and locked.</P> <P>(4) <E T="03">Locks.</E> Each door is to be equipped with (i) two mortise locks; (ii) two padlocks fastened in separate hasps and staples; (iii) a combination of a mortise lock and a padlock; (iv) a mortise lock that requires two keys to open; or (v) a three-point lock. Padlocks must have at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR> inch diameter. Padlocks must be protected with not less than <FR>1/4</FR> inch steel hoods constructed so as to prevent sawing or lever action on the locks, hasps, and staples. Indoor magazines located in secure rooms that are locked as provided in this subparagraph may have each door locked with one steel padlock (which need not be protected by a steel hood) having at least five tumblers and a case-hardened shackle of at least <FR>3/8</FR> inch diameter, if the door hinges and lock hasps are securely fastened to the magazine and to the door frame. These requirements do not apply to magazine doors that are adequately secured on the inside by means of a bolt, lock, or bar that cannot be actuated from the outside.</P> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-298, 55 FR 21863, May 30, 1990]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.212</SECTNO> <SUBJECT>Smoking and open flames.</SUBJECT> <P>Smoking, matches, open flames, and spark producing devices are not permitted:</P> <P>(a) In any magazine;</P> <P>(b) Within 50 feet of any outdoor magazine; or</P> <P>(c) Within any room containing an indoor magazine.</P> </SECTION> <SECTION> <SECTNO>§ 555.213</SECTNO> <SUBJECT>Quantity and storage restrictions.</SUBJECT> <P>(a) Explosive materials in excess of 300,000 pounds or detonators in excess of 20 million are not to be stored in one magazine unless approved by the Director.</P> <P>(b) Detonators are not to be stored in the same magazine with other explosive materials, except under the following circumstances:</P> <P>(1) In a type 4 magazine, detonators that will not mass detonate may be stored with electric squibs, safety fuse, igniters, and igniter cord.</P> <P>(2) In a type 1 or type 2 magazine, detonators may be stored with delay devices and any of the items listed in paragraph (b)(1) of this section.</P> </SECTION> <SECTION> <SECTNO>§ 555.214</SECTNO> <SUBJECT>Storage within types 1, 2, 3, and 4 magazines.</SUBJECT> <P>(a) Explosive materials within a magazine are not to be placed directly against interior walls and must be stored so as not to interfere with ventilation. To prevent contact of stored explosive materials with walls, a nonsparking lattice work or other nonsparking material may be used.</P> <P>(b) Containers of explosive materials are to be stored so that marks are visible. Stocks of explosive materials are to be stored so they can be easily counted and checked upon inspection.</P> <P>(c) Except with respect to fiberboard or other nonmetal containers, containers of explosive materials are not <PRTPAGE P="209"/>to be unpacked or repacked inside a magazine or within 50 feet of a magazine, and must not be unpacked or repacked close to other explosive materials. Containers of explosive materials must be closed while being stored.</P> <P>(d) Tools used for opening or closing containers of explosive materials are to be of nonsparking materials, except that metal slitters may be used for opening fiberboard containers. A wood wedge and a fiber, rubber, or wooden mallet are to be used for opening or closing wood containers of explosive materials. Metal tools other than nonsparking transfer conveyors are not to be stored in any magazine containing high explosives.</P> </SECTION> <SECTION> <SECTNO>§ 555.215</SECTNO> <SUBJECT>Housekeeping.</SUBJECT> <P>Magazines are to be kept clean, dry, and free of grit, paper, empty packages and containers, and rubbish. Floors are to be regularly swept. Brooms and other utensils used in the cleaning and maintenance of magazines must have no spark-producing metal parts, and may be kept in magazines. Floors stained by leakage from explosive materials are to be cleaned according to instructions of the explosives manufacturer. When any explosive material has deteriorated it is to be destroyed in accordance with the advice or instructions of the manufacturer. The area surrounding magazines is to be kept clear of rubbish, brush, dry grass, or trees (except live trees more than 10 feet tall), for not less than 25 feet in all directions. Volatile materials are to be kept a distance of not less than 50 feet from outdoor magazines. Living foliage which is used to stabilize the earthen covering of a magazine need not be removed.</P> </SECTION> <SECTION> <SECTNO>§ 555.216</SECTNO> <SUBJECT>Repair of magazines.</SUBJECT> <P>Before repairing the interior of magazines, all explosive materials are to be removed and the interior cleaned. Before repairing the exterior of magazines, all explosive materials must be removed if there exists any possibility that repairs may produce sparks or flame. Explosive materials removed from magazines under repair must be (a) placed in other magazines appropriate for the storage of those explosive materials under this subpart, or (b) placed a safe distance from the magazines under repair where they are to be properly guarded and protected until the repairs have been completed.</P> </SECTION> <SECTION> <SECTNO>§ 555.217</SECTNO> <SUBJECT>Lighting.</SUBJECT> <P>(a) Battery-activated safety lights or battery-activated safety lanterns may be used in explosives storage magazines.</P> <P>(b) Electric lighting used in any explosives storage magazine must meet the standards prescribed by the “National Electrical Code,” (National Fire Protection Association, NFPA 70-81), for the conditions present in the magazine at any time. All electrical switches are to be located outside of the magazine and also meet the standards prescribed by the National Electrical Code.</P> <P>(c) Copies of invoices, work orders or similar documents which indicate the lighting complies with the National Electrical Code must be available for inspection by ATF officers.</P> </SECTION> <SECTION> <SECTNO>§ 555.218</SECTNO> <SUBJECT>Table of distances for storage of explosive materials.</SUBJECT> <GPOTABLE CDEF="7,7,5,5,5,5,6,6,5,5" COLS="10" OPTS="L2"> <BOXHD> <CHED H="1">Quantity of explosives</CHED> <CHED H="2">Pounds over</CHED> <CHED H="2">Pounds not over</CHED> <CHED H="1">Distances in feet</CHED> <CHED H="2">Inhabited buildings</CHED> <CHED H="3">Barri-caded</CHED> <CHED H="3">Unbarri-caded</CHED> <CHED H="2">Public highways with traffic volume of 3000 or fewer vehicles/day</CHED> <CHED H="3">Barri-caded</CHED> <CHED H="3">Unbarri-caded</CHED> <CHED H="2">Passenger railways—public highways with traffic volume of more than 3,000 vehicles/day</CHED> <CHED H="3">Barri-caded</CHED> <CHED H="3">Unbarri-caded</CHED> <CHED H="2">Separation of magazines</CHED> <CHED H="3">Barri-caded</CHED> <CHED H="3">Unbarri-caded</CHED> </BOXHD> <ROW> <ENT I="01">0</ENT> <ENT>5</ENT> <ENT>70</ENT> <ENT>140</ENT> <ENT>30</ENT> <ENT>60</ENT> <ENT>51</ENT> <ENT>102</ENT> <ENT>6</ENT> <ENT>12</ENT> </ROW> <ROW> <ENT I="01">5</ENT> <ENT>10</ENT> <ENT>90</ENT> <ENT>180</ENT> <ENT>35</ENT> <ENT>70</ENT> <ENT>64</ENT> <ENT>128</ENT> <ENT>8</ENT> <ENT>16</ENT> </ROW> <ROW> <ENT I="01">10</ENT> <ENT>20</ENT> <ENT>110</ENT> <ENT>220</ENT> <ENT>45</ENT> <ENT>90</ENT> <ENT>81</ENT> <ENT>162</ENT> <ENT>10</ENT> <ENT>20</ENT> </ROW> <ROW> <ENT I="01">20</ENT> <ENT>30</ENT> <ENT>125</ENT> <ENT>250</ENT> <ENT>50</ENT> <ENT>100</ENT> <ENT>93</ENT> <ENT>186</ENT> <ENT>11</ENT> <ENT>22</ENT> </ROW> <ROW> <ENT I="01">30</ENT> <ENT>40</ENT> <ENT>140</ENT> <ENT>280</ENT> <ENT>55</ENT> <ENT>110</ENT> <ENT>103</ENT> <ENT>206</ENT> <ENT>12</ENT> <ENT>24</ENT> </ROW> <ROW> <ENT I="01">40</ENT> <ENT>50</ENT> <ENT>150</ENT> <ENT>300</ENT> <ENT>60</ENT> <ENT>120</ENT> <ENT>110</ENT> <ENT>220</ENT> <ENT>14</ENT> <ENT>28</ENT> </ROW> <ROW> <ENT I="01">50</ENT> <ENT>75</ENT> <ENT>170</ENT> <ENT>340</ENT> <ENT>70</ENT> <ENT>140</ENT> <ENT>127</ENT> <ENT>254</ENT> <ENT>15</ENT> <ENT>30</ENT> </ROW> <ROW> <PRTPAGE P="210"/> <ENT I="01">75</ENT> <ENT>100</ENT> <ENT>190</ENT> <ENT>380</ENT> <ENT>75</ENT> <ENT>150</ENT> <ENT>139</ENT> <ENT>278</ENT> <ENT>16</ENT> <ENT>32</ENT> </ROW> <ROW> <ENT I="01">100</ENT> <ENT>125</ENT> <ENT>200</ENT> <ENT>400</ENT> <ENT>80</ENT> <ENT>160</ENT> <ENT>150</ENT> <ENT>300</ENT> <ENT>18</ENT> <ENT>36</ENT> </ROW> <ROW> <ENT I="01">125</ENT> <ENT>150</ENT> <ENT>215</ENT> <ENT>430</ENT> <ENT>85</ENT> <ENT>170</ENT> <ENT>159</ENT> <ENT>318</ENT> <ENT>19</ENT> <ENT>38</ENT> </ROW> <ROW> <ENT I="01">150</ENT> <ENT>200</ENT> <ENT>235</ENT> <ENT>470</ENT> <ENT>95</ENT> <ENT>190</ENT> <ENT>175</ENT> <ENT>350</ENT> <ENT>21</ENT> <ENT>42</ENT> </ROW> <ROW> <ENT I="01">200</ENT> <ENT>250</ENT> <ENT>255</ENT> <ENT>510</ENT> <ENT>105</ENT> <ENT>210</ENT> <ENT>189</ENT> <ENT>378</ENT> <ENT>23</ENT> <ENT>46</ENT> </ROW> <ROW> <ENT I="01">250</ENT> <ENT>300</ENT> <ENT>270</ENT> <ENT>540</ENT> <ENT>110</ENT> <ENT>220</ENT> <ENT>201</ENT> <ENT>402</ENT> <ENT>24</ENT> <ENT>48</ENT> </ROW> <ROW> <ENT I="01">300</ENT> <ENT>400</ENT> <ENT>295</ENT> <ENT>590</ENT> <ENT>120</ENT> <ENT>240</ENT> <ENT>221</ENT> <ENT>442</ENT> <ENT>27</ENT> <ENT>54</ENT> </ROW> <ROW> <ENT I="01">400</ENT> <ENT>500</ENT> <ENT>320</ENT> <ENT>640</ENT> <ENT>130</ENT> <ENT>260</ENT> <ENT>238</ENT> <ENT>476</ENT> <ENT>29</ENT> <ENT>58</ENT> </ROW> <ROW> <ENT I="01">500</ENT> <ENT>600</ENT> <ENT>340</ENT> <ENT>680</ENT> <ENT>135</ENT> <ENT>270</ENT> <ENT>253</ENT> <ENT>506</ENT> <ENT>31</ENT> <ENT>62</ENT> </ROW> <ROW> <ENT I="01">600</ENT> <ENT>700</ENT> <ENT>355</ENT> <ENT>710</ENT> <ENT>145</ENT> <ENT>290</ENT> <ENT>266</ENT> <ENT>532</ENT> <ENT>32</ENT> <ENT>64</ENT> </ROW> <ROW> <ENT I="01">700</ENT> <ENT>800</ENT> <ENT>375</ENT> <ENT>750</ENT> <ENT>150</ENT> <ENT>300</ENT> <ENT>278</ENT> <ENT>556</ENT> <ENT>33</ENT> <ENT>66</ENT> </ROW> <ROW> <ENT I="01">800</ENT> <ENT>900</ENT> <ENT>390</ENT> <ENT>780</ENT> <ENT>155</ENT> <ENT>310</ENT> <ENT>289</ENT> <ENT>578</ENT> <ENT>35</ENT> <ENT>70</ENT> </ROW> <ROW> <ENT I="01">900</ENT> <ENT>1,000</ENT> <ENT>400</ENT> <ENT>800</ENT> <ENT>160</ENT> <ENT>320</ENT> <ENT>300</ENT> <ENT>600</ENT> <ENT>36</ENT> <ENT>72</ENT> </ROW> <ROW> <ENT I="01">1,000</ENT> <ENT>1,200</ENT> <ENT>425</ENT> <ENT>850</ENT> <ENT>165</ENT> <ENT>330</ENT> <ENT>318</ENT> <ENT>636</ENT> <ENT>39</ENT> <ENT>78</ENT> </ROW> <ROW> <ENT I="01">1,200</ENT> <ENT>1,400</ENT> <ENT>450</ENT> <ENT>900</ENT> <ENT>170</ENT> <ENT>340</ENT> <ENT>336</ENT> <ENT>672</ENT> <ENT>41</ENT> <ENT>82</ENT> </ROW> <ROW> <ENT I="01">1,400</ENT> <ENT>1,600</ENT> <ENT>470</ENT> <ENT>940</ENT> <ENT>175</ENT> <ENT>350</ENT> <ENT>351</ENT> <ENT>702</ENT> <ENT>43</ENT> <ENT>86</ENT> </ROW> <ROW> <ENT I="01">1,600</ENT> <ENT>1,800</ENT> <ENT>490</ENT> <ENT>980</ENT> <ENT>180</ENT> <ENT>360</ENT> <ENT>366</ENT> <ENT>732</ENT> <ENT>44</ENT> <ENT>88</ENT> </ROW> <ROW> <ENT I="01">1,800</ENT> <ENT>2,000</ENT> <ENT>505</ENT> <ENT>1,010</ENT> <ENT>185</ENT> <ENT>370</ENT> <ENT>378</ENT> <ENT>756</ENT> <ENT>45</ENT> <ENT>90</ENT> </ROW> <ROW> <ENT I="01">2,000</ENT> <ENT>2,500</ENT> <ENT>545</ENT> <ENT>1,090</ENT> <ENT>190</ENT> <ENT>380</ENT> <ENT>408</ENT> <ENT>816</ENT> <ENT>49</ENT> <ENT>98</ENT> </ROW> <ROW> <ENT I="01">2,500</ENT> <ENT>3,000</ENT> <ENT>580</ENT> <ENT>1,160</ENT> <ENT>195</ENT> <ENT>390</ENT> <ENT>432</ENT> <ENT>864</ENT> <ENT>52</ENT> <ENT>104</ENT> </ROW> <ROW> <ENT I="01">3,000</ENT> <ENT>4,000</ENT> <ENT>635</ENT> <ENT>1,270</ENT> <ENT>210</ENT> <ENT>420</ENT> <ENT>474</ENT> <ENT>948</ENT> <ENT>58</ENT> <ENT>116</ENT> </ROW> <ROW> <ENT I="01">4,000</ENT> <ENT>5,000</ENT> <ENT>685</ENT> <ENT>1,370</ENT> <ENT>225</ENT> <ENT>450</ENT> <ENT>513</ENT> <ENT>1,026</ENT> <ENT>61</ENT> <ENT>122</ENT> </ROW> <ROW> <ENT I="01">5,000</ENT> <ENT>6,000</ENT> <ENT>730</ENT> <ENT>1,460</ENT> <ENT>235</ENT> <ENT>470</ENT> <ENT>546</ENT> <ENT>1,092</ENT> <ENT>65</ENT> <ENT>130</ENT> </ROW> <ROW> <ENT I="01">6,000</ENT> <ENT>7,000</ENT> <ENT>770</ENT> <ENT>1,540</ENT> <ENT>245</ENT> <ENT>490</ENT> <ENT>573</ENT> <ENT>1,146</ENT> <ENT>68</ENT> <ENT>136</ENT> </ROW> <ROW> <ENT I="01">7,000</ENT> <ENT>8,000</ENT> <ENT>800</ENT> <ENT>1,600</ENT> <ENT>250</ENT> <ENT>500</ENT> <ENT>600</ENT> <ENT>1,200</ENT> <ENT>72</ENT> <ENT>144</ENT> </ROW> <ROW> <ENT I="01">8,000</ENT> <ENT>9,000</ENT> <ENT>835</ENT> <ENT>1,670</ENT> <ENT>255</ENT> <ENT>510</ENT> <ENT>624</ENT> <ENT>1,248</ENT> <ENT>75</ENT> <ENT>150</ENT> </ROW> <ROW> <ENT I="01">9,000</ENT> <ENT>10,000</ENT> <ENT>865</ENT> <ENT>1,730</ENT> <ENT>260</ENT> <ENT>520</ENT> <ENT>645</ENT> <ENT>1,290</ENT> <ENT>78</ENT> <ENT>156</ENT> </ROW> <ROW> <ENT I="01">10,000</ENT> <ENT>12,000</ENT> <ENT>875</ENT> <ENT>1,750</ENT> <ENT>270</ENT> <ENT>540</ENT> <ENT>687</ENT> <ENT>1,374</ENT> <ENT>82</ENT> <ENT>164</ENT> </ROW> <ROW> <ENT I="01">12,000</ENT> <ENT>14,000</ENT> <ENT>885</ENT> <ENT>1,770</ENT> <ENT>275</ENT> <ENT>550</ENT> <ENT>723</ENT> <ENT>1,446</ENT> <ENT>87</ENT> <ENT>174</ENT> </ROW> <ROW> <ENT I="01">14,000</ENT> <ENT>16,000</ENT> <ENT>900</ENT> <ENT>1,800</ENT> <ENT>280</ENT> <ENT>560</ENT> <ENT>756</ENT> <ENT>1,512</ENT> <ENT>90</ENT> <ENT>180</ENT> </ROW> <ROW> <ENT I="01">16,000</ENT> <ENT>18,000</ENT> <ENT>940</ENT> <ENT>1,880</ENT> <ENT>285</ENT> <ENT>570</ENT> <ENT>786</ENT> <ENT>1,572</ENT> <ENT>94</ENT> <ENT>188</ENT> </ROW> <ROW> <ENT I="01">18,000</ENT> <ENT>20,000</ENT> <ENT>975</ENT> <ENT>1,950</ENT> <ENT>290</ENT> <ENT>580</ENT> <ENT>813</ENT> <ENT>1,626</ENT> <ENT>98</ENT> <ENT>196</ENT> </ROW> <ROW> <ENT I="01">20,000</ENT> <ENT>25,000</ENT> <ENT>1,055</ENT> <ENT>2,000</ENT> <ENT>315</ENT> <ENT>630</ENT> <ENT>876</ENT> <ENT>1,752</ENT> <ENT>105</ENT> <ENT>210</ENT> </ROW> <ROW> <ENT I="01">25,000</ENT> <ENT>30,000</ENT> <ENT>1,130</ENT> <ENT>2,000</ENT> <ENT>340</ENT> <ENT>680</ENT> <ENT>933</ENT> <ENT>1,866</ENT> <ENT>112</ENT> <ENT>224</ENT> </ROW> <ROW> <ENT I="01">30,000</ENT> <ENT>35,000</ENT> <ENT>1,205</ENT> <ENT>2,000</ENT> <ENT>360</ENT> <ENT>720</ENT> <ENT>981</ENT> <ENT>1,962</ENT> <ENT>119</ENT> <ENT>238</ENT> </ROW> <ROW> <ENT I="01">35,000</ENT> <ENT>40,000</ENT> <ENT>1,275</ENT> <ENT>2,000</ENT> <ENT>380</ENT> <ENT>760</ENT> <ENT>1,026</ENT> <ENT>2,000</ENT> <ENT>124</ENT> <ENT>248</ENT> </ROW> <ROW> <ENT I="01">40,000</ENT> <ENT>45,000</ENT> <ENT>1,340</ENT> <ENT>2,000</ENT> <ENT>400</ENT> <ENT>800</ENT> <ENT>1,068</ENT> <ENT>2,000</ENT> <ENT>129</ENT> <ENT>258</ENT> </ROW> <ROW> <ENT I="01">45,000</ENT> <ENT>50,000</ENT> <ENT>1,400</ENT> <ENT>2,000</ENT> <ENT>420</ENT> <ENT>840</ENT> <ENT>1,104</ENT> <ENT>2,000</ENT> <ENT>135</ENT> <ENT>270</ENT> </ROW> <ROW> <ENT I="01">50,000</ENT> <ENT>55,000</ENT> <ENT>1,460</ENT> <ENT>2,000</ENT> <ENT>440</ENT> <ENT>880</ENT> <ENT>1,140</ENT> <ENT>2,000</ENT> <ENT>140</ENT> <ENT>280</ENT> </ROW> <ROW> <ENT I="01">55,000</ENT> <ENT>60,000</ENT> <ENT>1,515</ENT> <ENT>2,000</ENT> <ENT>455</ENT> <ENT>910</ENT> <ENT>1,173</ENT> <ENT>2,000</ENT> <ENT>145</ENT> <ENT>290</ENT> </ROW> <ROW> <ENT I="01">60,000</ENT> <ENT>65,000</ENT> <ENT>1,565</ENT> <ENT>2,000</ENT> <ENT>470</ENT> <ENT>940</ENT> <ENT>1,206</ENT> <ENT>2,000</ENT> <ENT>150</ENT> <ENT>300</ENT> </ROW> <ROW> <ENT I="01">65,000</ENT> <ENT>70,000</ENT> <ENT>1,610</ENT> <ENT>2,000</ENT> <ENT>485</ENT> <ENT>970</ENT> <ENT>1,236</ENT> <ENT>2,000</ENT> <ENT>155</ENT> <ENT>310</ENT> </ROW> <ROW> <ENT I="01">70,000</ENT> <ENT>75,000</ENT> <ENT>1,655</ENT> <ENT>2,000</ENT> <ENT>500</ENT> <ENT>1,000</ENT> <ENT>1,263</ENT> <ENT>2,000</ENT> <ENT>160</ENT> <ENT>320</ENT> </ROW> <ROW> <ENT I="01">75,000</ENT> <ENT>80,000</ENT> <ENT>1,695</ENT> <ENT>2,000</ENT> <ENT>510</ENT> <ENT>1,020</ENT> <ENT>1,293</ENT> <ENT>2,000</ENT> <ENT>165</ENT> <ENT>330</ENT> </ROW> <ROW> <ENT I="01">80,000</ENT> <ENT>85,000</ENT> <ENT>1,730</ENT> <ENT>2,000</ENT> <ENT>520</ENT> <ENT>1,040</ENT> <ENT>1,317</ENT> <ENT>2,000</ENT> <ENT>170</ENT> <ENT>340</ENT> </ROW> <ROW> <ENT I="01">85,000</ENT> <ENT>90,000</ENT> <ENT>1,760</ENT> <ENT>2,000</ENT> <ENT>530</ENT> <ENT>1,060</ENT> <ENT>1,344</ENT> <ENT>2,000</ENT> <ENT>175</ENT> <ENT>350</ENT> </ROW> <ROW> <ENT I="01">90,000</ENT> <ENT>95,000</ENT> <ENT>1,790</ENT> <ENT>2,000</ENT> <ENT>540</ENT> <ENT>1,080</ENT> <ENT>1,368</ENT> <ENT>2,000</ENT> <ENT>180</ENT> <ENT>360</ENT> </ROW> <ROW> <ENT I="01">95,000</ENT> <ENT>100,000</ENT> <ENT>1,815</ENT> <ENT>2,000</ENT> <ENT>545</ENT> <ENT>1,090</ENT> <ENT>1,392</ENT> <ENT>2,000</ENT> <ENT>185</ENT> <ENT>370</ENT> </ROW> <ROW> <ENT I="01">100,000</ENT> <ENT>110,000</ENT> <ENT>1,835</ENT> <ENT>2,000</ENT> <ENT>550</ENT> <ENT>1,100</ENT> <ENT>1,437</ENT> <ENT>2,000</ENT> <ENT>195</ENT> <ENT>390</ENT> </ROW> <ROW> <ENT I="01">110,000</ENT> <ENT>120,000</ENT> <ENT>1,855</ENT> <ENT>2,000</ENT> <ENT>555</ENT> <ENT>1,110</ENT> <ENT>1,479</ENT> <ENT>2,000</ENT> <ENT>205</ENT> <ENT>410</ENT> </ROW> <ROW> <ENT I="01">120,000</ENT> <ENT>130,000</ENT> <ENT>1,875</ENT> <ENT>2,000</ENT> <ENT>560</ENT> <ENT>1,120</ENT> <ENT>1,521</ENT> <ENT>2,000</ENT> <ENT>215</ENT> <ENT>430</ENT> </ROW> <ROW> <ENT I="01">130,000</ENT> <ENT>140,000</ENT> <ENT>1,890</ENT> <ENT>2,000</ENT> <ENT>565</ENT> <ENT>1,130</ENT> <ENT>1,557</ENT> <ENT>2,000</ENT> <ENT>225</ENT> <ENT>450</ENT> </ROW> <ROW> <ENT I="01">140,000</ENT> <ENT>150,000</ENT> <ENT>1,900</ENT> <ENT>2,000</ENT> <ENT>570</ENT> <ENT>1,140</ENT> <ENT>1,593</ENT> <ENT>2,000</ENT> <ENT>235</ENT> <ENT>470</ENT> </ROW> <ROW> <ENT I="01">150,000</ENT> <ENT>160,000</ENT> <ENT>1,935</ENT> <ENT>2,000</ENT> <ENT>580</ENT> <ENT>1,160</ENT> <ENT>1,629</ENT> <ENT>2,000</ENT> <ENT>245</ENT> <ENT>490</ENT> </ROW> <ROW> <ENT I="01">160,000</ENT> <ENT>170,000</ENT> <ENT>1,965</ENT> <ENT>2,000</ENT> <ENT>590</ENT> <ENT>1,180</ENT> <ENT>1,662</ENT> <ENT>2,000</ENT> <ENT>255</ENT> <ENT>510</ENT> </ROW> <ROW> <ENT I="01">170,000</ENT> <ENT>180,000</ENT> <ENT>1,990</ENT> <ENT>2,000</ENT> <ENT>600</ENT> <ENT>1,200</ENT> <ENT>1,695</ENT> <ENT>2,000</ENT> <ENT>265</ENT> <ENT>530</ENT> </ROW> <ROW> <ENT I="01">180,000</ENT> <ENT>190,000</ENT> <ENT>2,010</ENT> <ENT>2,010</ENT> <ENT>605</ENT> <ENT>1,210</ENT> <ENT>1,725</ENT> <ENT>2,000</ENT> <ENT>275</ENT> <ENT>550</ENT> </ROW> <ROW> <ENT I="01">190,000</ENT> <ENT>200,000</ENT> <ENT>2,030</ENT> <ENT>2,030</ENT> <ENT>610</ENT> <ENT>1,220</ENT> <ENT>1,755</ENT> <ENT>2,000</ENT> <ENT>285</ENT> <ENT>570</ENT> </ROW> <ROW> <ENT I="01">200,000</ENT> <ENT>210,000</ENT> <ENT>2,055</ENT> <ENT>2,055</ENT> <ENT>620</ENT> <ENT>1,240</ENT> <ENT>1,782</ENT> <ENT>2,000</ENT> <ENT>295</ENT> <ENT>590</ENT> </ROW> <ROW> <ENT I="01">210,000</ENT> <ENT>230,000</ENT> <ENT>2,100</ENT> <ENT>2,100</ENT> <ENT>635</ENT> <ENT>1,270</ENT> <ENT>1,836</ENT> <ENT>2,000</ENT> <ENT>315</ENT> <ENT>630</ENT> </ROW> <ROW> <ENT I="01">230,000</ENT> <ENT>250,000</ENT> <ENT>2,155</ENT> <ENT>2,155</ENT> <ENT>650</ENT> <ENT>1,300</ENT> <ENT>1,890</ENT> <ENT>2,000</ENT> <ENT>335</ENT> <ENT>670</ENT> </ROW> <ROW> <ENT I="01">250,000</ENT> <ENT>275,000</ENT> <ENT>2,215</ENT> <ENT>2,215</ENT> <ENT>670</ENT> <ENT>1,340</ENT> <ENT>1,950</ENT> <ENT>2,000</ENT> <ENT>360</ENT> <ENT>720</ENT> </ROW> <ROW> <ENT I="01">275,000</ENT> <ENT>300,000</ENT> <ENT>2,275</ENT> <ENT>2,275</ENT> <ENT>690</ENT> <ENT>1,380</ENT> <ENT>2,000</ENT> <ENT>2,000</ENT> <ENT>385</ENT> <ENT>770</ENT> </ROW> </GPOTABLE> <EXTRACT> <PRTPAGE P="211"/> <HD SOURCE="HD1">Table: American Table of Distances for Storage of Explosives (December 1910), as Revised and Approved by the Institute of Makers of Explosives—July, 1991.</HD> <HD SOURCE="HD2">Notes to the Table of Distances for Storage of Explosives</HD> <P>(1) Terms found in the table of distances for storage of explosive materials are defined in § 555.11.</P> <P>(2) When two or more storage magazines are located on the same property, each magazine must comply with the minimum distances specified from inhabited buildings, railways, and highways, and, in addition, they should be separated from each other by not less than the distances shown for “Separation of Magazines,” except that the quantity of explosives contained in cap magazines shall govern in regard to the spacing of said cap magazines from magazines containing other explosives. If any two or more magazines are separated from each other by less than the specified “Separation of Magazines” distances, then such two or more magazines, as a group, must be considered as one magazine, and the total quantity of explosives stored in such group must be treated as if stored in a single magazine located on the site of any magazine of the group, and must comply with the minimum of distances specified from other magazines, inhabited buildings, railways, and highways.</P> <P>(3) All types of blasting caps in strengths through No. 8 cap should be rated at 1<FR>1/2</FR> lbs. (1.5 lbs.) of explosives per 1,000 caps. For strengths higher than No. 8 cap, consult the manufacturer.</P> <P>(4) For quantity and distance purposes, detonating cord of 50 or 60 grains per foot should be calculated as equivalent to 9 lbs. of high explosives per 1,000 feet. Heavier or lighter core loads should be rated proportionately.</P> </EXTRACT> <CITA>[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-400, 63 FR 45003, Aug. 24, 1998; T.D. ATF-446, 66 FR 16602, Mar. 27, 2001; T.D. ATF-446a, 66 FR 19089, Apr. 13, 2001]</CITA> </SECTION> <SECTION> <SECTNO>§ 555.219</SECTNO> <SUBJECT>Table of distances for storage of low explosives.</SUBJECT> <GPOTABLE CDEF="6.1,6.1,5.2,5.2,5.2" COLS="5" OPTS="L2"> <BOXHD> <CHED H="1">Pounds</CHED> <CHED H="2">Over</CHED> <CHED H="2">Not over</CHED> <CHED H="1">From inhabited building distance (feet)</CHED> <CHED H="1">From public railroad and highway distance (feet)</CHED> <CHED H="1">From above ground magazine (feet)</CHED> </BOXHD> <ROW> <ENT I="01">0</ENT> <ENT>1,000</ENT> <ENT>75</ENT> <ENT>75</ENT> <ENT>50</ENT> </ROW> <ROW> <ENT I="01">1,000</ENT> <ENT>5,000</ENT> <ENT>115</ENT> <ENT>115</ENT> <ENT>75</ENT> </ROW> <ROW> <ENT I="01">5,000</ENT> <ENT>10,000</ENT> <ENT>150<