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Bureau of Alcohol, Tobacco, Firearms and Explosives

Why are licensed importers not exempt from NFA registration requirements (ATF Form 2 and Form 5) when transferring firearms to the U.S. Government? Licensed manufacturers may obtain ATF permission to make firearms for and sell them to the U.S. Government

NFA regulations in 27 CFR 479.33 provide a special exemption for manufacturers. This section provides for relief from the payment of Special (Occupational) Tax for persons conducting business exclusively with or on behalf of the United States Government (USG). This section also relieves any person manufacturing NFA firearms solely for or on behalf of the USG from the requirement to file ATF Form 2 and Form 5. The special exemption does not extend to importers.