18 U.S.C. 922(o) and 27 CFR 479.105(c) restrict the importation of machineguns after May 19, 1986. Since that date machineguns may only be imported for sale or distribution to a department or agency of the United States or any State or political subdivision thereof, or for use by dealers as a sales sample for such government entities. There is no provision to permanently import a machinegun for training purposes. Importers may contact the Department of State to determine if they may temporarily import a machinegun for training purposes on a DSP-61 (temporary import license). The importer must also abide by the requirements of ATF Rul. 2004-2 for any temporary importation of NFA firearms. Machineguns imported temporarily pursuant to Department of State authority still must be registered in the National Firearms Registration and Transfer Record with ATF and are subject to the NFA’s transfer requirements.