Publications

This final rule adopts without change temporary regulations published in the Federal Register on July 16, 1996. The temporary rule amended the regulations in 27 CFR part 53 that require exemption certificates or vendee statements in support of certain tax-free sales of firearms and ammunition. As amended by the temporary rule and this final rule, the regulations provide that taxpayers may use a pre-printed document as an exemption certificate or vendee statement, or design their own certificate and statement using specified information. The regulatory amendments are part of the Administration's efforts to reduce regulatory burdens and streamline requirements.

Published/Revised: January 13, 1998

 The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is amending the regulations to implement the provisions of the Safe Explosives Act, Title XI, Subtitle C of Pub. L. 107–296, the Homeland Security Act of 2002 (enacted Nov. 25, 2002). 

Published/Revised: May 6, 2016

This final rule eliminates the requirements that manufacturers of tobacco products apply to ATF to remove tobacco products from their factories in bond for experimental purposes and that they maintain the approved applications for their records. In place of these requirements, manufacturers of tobacco products will prepare and maintain records of tobacco products removed from their factories in bond for experimental purposes. In addition, this final rule defines ‘‘experimental purposes’’ under section 5704(a) of Title 26 of the United States Code.

Published/Revised: May 22, 2015

These final regulations implement the provisions of Public Law 103-322, the Violent Crime Control and Law Enforcement Act of 1994. This Treasury decision adopts the regulations substantially as proposed in Notice No. 807, as amended by Notice No. 833.

Published/Revised: August 11, 1997

The Bureau of Alcohol, Tobacco and Firearms (ATF) is amending the firearms regulations to require that signs be posted on the premises of Federal firearms licensees and that written notification be issued with each handgun sold advising of the provisions of the Youth Handgun Safety Act.

Published/Revised: June 6, 1998

This final rule places most ATF authorities contained in its Procedure and Administration regulations with the ‘‘appropriate ATF officer’’ and requires that persons file documents required these regulations with the ‘‘appropriate ATF officer’’ or in accordance with the instructions on the ATF form. Concurrently with this Treasury Decision, ATF Order 1130.19 is being issued and will be made available as specified in this rule. Through this order, the Director has delegated most of the authorities to the appropriate ATF officers and specified the ATF officers with whom applications, notices and other reports, which are not ATF forms, are filed. In addition, this final rule corrects some typographical errors and updates the disclosure provisions.

Published/Revised: May 29, 2001

This final rule amends regulations relating to the manufacturers excise tax on firearms and ammunition. Under 26 U.S.C. 4181, a tax is imposed on the sale by the manufacturer, importer or producer of firearms, shells, and cartridges. The tax is 10 percent of the sale price for pistols and revolvers, 11 percent for firearms (other than pistols and revolvers), and 11 percent for shells and cartridges. Current regulations provide that no tax is imposed by section 4181 on the sale of parts or accessories of firearms, pistols, revolvers, shells, and cartridges when sold separately or when sold with a complete firearm. This final rule amends the regulations to clarify which parts and accessories must be included in the sale price when calculating the tax on firearms.

Published/Revised: August 3, 1998

The purpose of this industry circular is to advise members of the alcohol and tobacco industries that, effective Jan. 24, 2003, a new Treasury agency, the Alcohol and Tobacco Tax and Trade Bureau (TTB), will be responsible for administering the alcohol and tobacco laws noted below and implementing regulations currently administered by ATF.

Published/Revised: May 5, 2021

This circular gives general guidance to firearms and ammunition excise taxpayers about making tax-exempt or tax-free sales of firearms, and shells and cartridges (ammunition).

Published/Revised: November 19, 2019

ATF Framework for Determining Whether Certain Projectiles are "Primarily Intended for Sporting Purposes" Within the Meaning of 18 U.S.C. 921(a)(17)(C). Comments are due on or before March 16, 2015.

Published/Revised: May 13, 2016

The National Firearms Act (NFA) Branch continually responds to questions regarding NFA firearms in decedent’s estates. We often find that Federal firearms licensees are involved in assisting the executors in disposing of these firearms. We believe some general information and discussion of procedures will help licensees in these situations.

Published/Revised: September 16, 2015

The Pipeline and Hazardous Materials Safety Administration (PHMSA), within the U.S. Department of Transportation (DOT), has regulatory and civil enforcement authority over the transportation of explosive materials in commerce.

Published/Revised: June 14, 2021

This document provides information regarding the procedure for requesting a computerized bookkeeping variance.

Published/Revised: May 7, 2025

Before a federal firearms licensee can use a specific computer program for recordkeeping in lieu of the required bound book format, it is necessary to get prior approval from ATF. This document provides information about the required criteria for using Acquisitions & Dispositions (A&D) software. 

Published/Revised: June 17, 2015

Federal law prohibits, except in certain limited circumstances, anyone under 18 years of age from knowingly possessing a handgun, or any person from selling, delivering, or otherwise transferring a handgun to a person under 18. A knowing violation of the prohibition against selling, delivering, or otherwise transferring a handgun to a person under the age of 18 is, under certain circumstances, punishable by up to 10 years in prison.

Published/Revised: July 1, 2017

This ATF procedure gives guidance to licensed importers, manufacturers, and dealers (licensees) on how to record the sale of a firearm to an unlicensed person who:

• Has a valid alternate permit or otherwise is exempt from National Instant Criminal Background Check System (NICS) requirements;
• Resides in the same State as the licensee; and
• Does not appear in person at the licensee's business premises

Published/Revised: August 15, 2013

Use this form to submit a claim for a seized asset. All claim forms should be mailed to the Asset Forfeiture and Seized Property Division.

Published/Revised: May 22, 2015

The Department of Justice, Office of Tribal Justice, invited Federally recognized tribes to consult with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) on the implications of ATF's pending final rule, implementation of the USA PATRIOT Improvement and Reauthorization Act of 2005 Regarding Trafficking in Contraband Cigarettes or Smokeless Tobacco. 

Published/Revised: July 7, 2016

The Department of Justice's response to comments received from the federally recognized tribes after consultation with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) on the implications of ATF's pending final rule, implementation of the USA PATRIOT Improvement and Reauthorization Act of 2005 Regarding Trafficking in Contraband Cigarettes or Smokeless Tobacco.

Published/Revised: July 7, 2016

Application for Alternate Means of Identification of Firearm(s) (Marking Variance) - ATF E-Form 3311.4

Published/Revised: September 21, 2017

Before the Court is Plaintiffs’ Motion for a Preliminary Injunction (“Motion”) (ECF No. 16), filed May 9, 2024. Defendants filed their response (“Response”) (ECF No. 31) on May 14, 2024. Having reviewed the briefing and relevant law, the Court GRANTS the Motion. Defendants are hereby ENJOINED from enforcing the regulations — “Definition of ‘Engaged in the Business’ as a Dealer in Firearms” (hereinafter “Final Rule”) — published at 89 Fed. Reg. 28968 (April 19, 2024) (to be codified at 27 C.F.R. pt. 478) against Plaintiffs Texas, Louisiana, Mississippi, Utah, Jeffrey Tormey (“Tormey”), the Gun Owners of America, Inc. (“GOA”), the Gun Owners Foundation (“GOF”), the Tennessee Firearms Association (“TFA”), and the Virginia Citizens Defense League (“VCDL”) pending the resolution of this lawsuit.

Published/Revised: June 12, 2024

The NFA Branch has recently received questions about the “law letter” requirement for the transfer of “post-1986” machineguns. Apparently, information has spread through the firearms industry that the “law letter” is not required. That information is not correct. 

Published/Revised: September 16, 2015

The purpose of this open letter is to notify all federal firearm licensees (FFLs) of guidance from the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) regarding modifying firearm silencers registered in the National Firearms Registration and Transfer Record (NFRTR). A complete silencer may be repaired, or the caliber may be changed, and such actions will not be considered a new making under the National Firearms Act (NFA), provided the action does not result in destroying the serialized “frame or receiver,” remove, obliterate, or alter required markings, or make a new firearm.

Published/Revised: September 8, 2026

This form is used to add responsible persons to a Federal Explosives License or Permit (FEL/P) with the application as well as after a FEL/P has already been issued. It is also required to be submitted with every FEL/P Renewal Application (ATF Form 5400.14/5400.15).

Published/Revised: December 31, 2025

This form is used to determine the eligibility of the applicant to engage in certain operations, to determine the location and extent of operations, and to determine whether the operations will be in conformity with federal laws and regulations when working with explosives.

Published/Revised: December 31, 2025