PRIA Logo™
Title 26, Internal Revenue CodeRelease 119-110

§5844 Importation

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

Last updated Sep 22, 2026|Official source

Summary

No firearm can be brought into the United States or its territories unless the importer proves, under rules set by the Secretary, that the gun fits one of three uses. It must be for use by the U.S. government or a state, possession, or local government; for scientific or research purposes; or only for testing or as a model by a registered manufacturer or only as a sample by a registered importer or dealer. The Secretary may allow a firearm to be brought in temporarily for examination and testing to decide how it should be classified.

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;
except that, the Secretary may permit the conditional importation or bringing in of a firearm for examination and testing in connection with classifying the firearm.

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

Sep 22, 2026

Release point: 119-110