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tion of legality of importation of articles on the Import List. Upon request of a foreign government, the Director will certify the importation, on Form FC-826/ATF-4522, for the U.S. importer. Normally, the U.S. importer will submit this form to the Director 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 (Form FC-908) for this purpose.

§ 47.52 Import restrictions applicable to certain countries.

Applications for permits to import articles on the Import List will be disapproved and the permit denied if such articles (a) originated in any of the following countries:

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(c) Were made from materials originating in Southern Rhodesia and designated in section (a) of Executive Order 11322 dated January 5, 1967 (32 FR 119).

§ 47.53 Exemptions.

(a) The provisions of this part are not applicable to:

(1) Importations by the United States or any agency thereof;

(2) Importation of components for items being manufactured under contract for the Department of Defense;

or

(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.

(b) Any person seeking to import articles on the 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.

§ 47.54 Administrative procedures inapplicable.

The functions conferred under section 414 of the Mutual Security Act of 1954, 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.

§ 47.55 Departments of State and Defense

consulted.

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.

§ 47.56 Authority of Customs officers.

(a) Officers of the U.S. Customs Service are authorized to take appro

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priate action to assure compliance with this part and with 26 CFR Parts 178 and 179 as to the importation or attempted importation of articles on the Import List, whether or not authorized by permit.

(b) Upon the presentation to him of a permit or written approval authorizing importation of articles on the 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 limited to, invoices, orders, packing lists, shipping documents, correspondence, and instructions.

§ 47.57 U.S. military firearms or ammunition.

(a) Notwithstanding any other provision of this part or of 26 CFR Part 178, no military firearms or ammunition of U.S. manufacture may be imported for sale in the United States (other than for the Armed Forces of the United States and its allies or for any State or local law enforcement agency) if such articles were furnished to foreign governments under a U.S. foreign assistance program. This prohibition is applicable to military firearms and ammunition furnished on a grant basis to, or for which payment in full was not made by, a foreign government under the Lend-Lease Act of 1941, as amended; the Greek-Turkish Aid Act of 1947, as amended; the China Aid Act of 1948, as amended; the Mutual Defense Assistance Act of 1949, as amended; the Mutual Security Act of 1951, as amended; the Mutual Security Act of 1954, as amended; the Foreign Assistance Act of 1961, as amended; or any other foreign assistance program of the United States.

(b) The above restriction covers firearms which are advanced in value or improved in condition in a foreign country, but it does not include those which have been So substantially transformed as to become, in effect, articles of foreign manufacture.

(c) A person desiring to import military firearms and ammunition which were manufactured in the United

States must certify that the importation of such firearms or ammunition is not prohibited by the provisions of paragraph (a) of this section, and that none of the firearms or ammunition being imported was furnished on a grant basis to, or was acquired without full payment by, a foreign government under a foreign assistance program of the United States as set forth in paragraph (a) of this section. The certification statement must be accompanied by documentary information on the original foreign source of the material.

(d) For the purpose of this section, the term "military firearms and ammunition" includes all firearms and ammunition furnished under the foreign assistance programs of the United States as set forth in paragraph (a) of this section. The term "payment in full" as used in paragraph (a) of this section means the payment of a sale price established by the U.S. Government as the full value of the property at the time of initial transfer.

NOTE: The Gun Control Act of 1968 (18 U.S.C. 922(1) and 925(d)), in general, prohibits importation of military surplus firearms, regardless of source, except for a governmental entity.

Subpart G-Penalties, Seizures and Forfeitures

§ 47.61 Unlawful importation. Any person who willfully:

(a) Imports articles on the Import List without a permit;

(b) Engages in the business of importing articles on the Import List without registering under this part; or

(c) Otherwise violates any provisions of this part

Shall upon conviction be fined not more than $25,000 or imprisoned not more than 2 years, or both.

[T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended at 39 FR 4760, Feb. 7, 1974]

§ 47.62 False statements or concealment of facts.

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 neces

sary to make the statements therein not misleading, shall upon conviction be fined not more than $25,000, or imprisoned not more than 2 years, or both.

§ 47.63 Seizure and forfeiture.

Whoever knowingly imports into the United States contrary to law any article on the 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.

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70.11 Meaning of terms.

Subpart C-Discovery of Liability and Enforcement of Laws

EXAMINATION AND INSPECTION

70.21 Canvass of regions for taxable persons and objects.

70.22 Examination of books and witnesses. 70.23 Service of summonses.

70.24 Enforcement of summonses. 70.25 Time and place of examination. 70.26 Entry of premises for examination of taxable objects.

70.27 Examination of records and objects. 70.28 Authority of enforcement officers of the Bureau.

GENERAL POWERS AND DUTIES

70.35 Authority to administer oaths and

certify.

70.36 Rewards for information relating to violations of tax laws administered by the Bureau.

POSSESSIONS

70.41 Shipments to the United States. 70.42 Shipments from the United States.

AUTHORITY: 26 U.S.C. 7805, 18 U.S.C. 926, 847; 68A Stat. 917, 82 Stat. 234, 84 Stat. 959. Statutory provisions interpreted or applied are cited to text in parentheses.

SOURCE: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

Subpart A-Scope

§ 70.1 General.

This part sets forth the procedural and administrative rules of the Bureau of Alcohol, Tobacco and Firearms for the issuance and enforcement of summonses, examination of books of account and witnesses, administration of

oaths, entry of premises for examination of taxable objects, granting of rewards for information, canvass of regions for taxable objects and persons, and authority of officers of the Bureau.

Subpart B-Definitions

§ 70.11 Meaning of terms.

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 meaning 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 things not enumerated which are in the same general class.

Bureau. The Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, D.C. 20226.

CFR. The Code of Federal Regulations. Director. The Director, the Department of the Treasury, Washington, D.C.

Regional regulatory administrator. The principal ATF regional official responsible for administering regulations in this part.

Special agent in charge. The principal official responsible for the ATF criminal enforcement program within an ATF district. U.S.C. The United States Code.

(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)) [T.D. ATF-48, 43 FR 13535, Mar. 31, 1978]

Subpart C-Discovery of Liability and Enforcement of Laws

EXAMINATION AND INSFECTION

§ 70.21 Canvass of regions for taxable persons and objects.

Each regional regulatory administrator shall, to the extent he deems it practicable, cause officers or employ

ees under his supervision and control to proceed, from time to time, through his region and inquire after and concerning all persons therein who may be liable to pay any tax, imposed under 26 U.S.C. Subtitle E, and all persons owning or having the care and management of any objects with respect to which such tax is imposed.

(68A Stat. 901 (26 U.S.C. 7601); 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))

[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-48, 43 FR 13531, Mar. 31, 1978]

§ 70.22 Examination of books and wit

nesses.

(a) In general. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any tax imposed under 26 U.S.C. Subtitle E (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or in equity of any transferee or fiduciary of any person in respect of any such tax, or collecting any such liability, any authorized officer or employee of the Bureau may examine any books, papers, records or other data which may be relevant or material to such inquiry; and take such testimony of the person concerned, under oath, as may be relevant to such inquiry.

(b) Summonses. For the purposes described in paragraph (a) of this section the officers and employees of the Bureau designated in paragraph (c) of this section are authorized to summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of accounts containing entries relating to the business of the person liable for tax or required to perform the act, or any person deemed proper, to appear before a designated officer or employee of the Bureau at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be rele

vant or material to such inquiry; and take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before whom a person summoned pursuant to 26 U.S.C. 7602 shall appear. Any such other employee, when so designated in a summons, is authorized to take testimony under oath of the person summoned and to receive and examine books, papers, records, or other data produced in compliance with the summons. The authority to issue a summons may not be redelegated.

(c) Persons who may issue summonses. The following officers and employees of the Bureau are authorized to issue summonses pursuant to 26 U.S.C. 7602:

(1) Regional regulatory administrators, and

(2) Office of Inspection: Assistant Director, Deputy Assistant Director, and regional inspectors.

(Aug. 16, 1954, ch. 736, 68A Stat. 901; (26 U.S.C. 7602))

[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-42, 42 FR 8367, Feb. 10, 1977]

§ 70.23 Service of summonses.

(a) In general. A summons issued under 26 U.S.C. 7602 shall be served by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode. The certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.

(b) Persons who may serve summonses. The following officers and employees of the Bureau are authorized to serve a summons issued under 26 U.S.C. 7602:

(1) The officers and employees designated in paragraph (c) of § 70.22; and

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