Title 26 — Internal Revenue CodeRelease 119-73

§5844 Importation

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS › § 5844

Last updated Apr 6, 2026|Official source

Summary

No firearm may be brought into the United States or its territories unless the importer, under rules the Secretary sets, shows it is for government use, for scientific research, or only for testing or as a model or sample by a registered manufacturer, importer, or dealer.

Full Legal Text

Title 26, §5844

Internal Revenue Code — Source: USLM XML via OLRC

No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction unless the importer establishes, under regulations as may be prescribed by the Secretary, that the firearm to be imported or brought in is—

(1)being imported or brought in for the use of the United States or any department, independent establishment, or agency thereof or any State or possession or any political subdivision thereof; or

(2)being imported or brought in for scientific or research purposes; or

(3)being imported or brought in solely for testing or use as a model by a registered manufacturer or solely for use as a sample by a registered importer or registered dealer;

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5844, act Aug. 16, 1954, ch. 736, 68A Stat. 725, related to exportation, prior to the general revision of this chapter by Pub. L. 90–618. Provisions similar to those comprising this section were contained in prior section 5845, act Aug. 16, 1954, ch. 736, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5844

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73