| Title and Description |
|---|
| 2010-1 - Temporary Assignment of a Firearm by an FFL to an Unlicensed Employee
Requirements for temporary assignment of a firearm by an FFL to its unlicensed employees for bona fide business purposes, where the actual custody of the firearm is transferred for a limited period of time, and where title and control of the firearm remain with the FFL; and by an FFL to its unlicensed agents, contractors, volunteers, or any other person who is not an employee of the FFL, even for bona fide business purposes. Supersedes Revenue Ruling 69-248 and modifies ATF Ruling 73-19. Industry Circular 72-23 is no longer in effect.
Published/Revised: |
| 2009-2 - Installation of Drop In Replacement Parts
Licensing requirements under the GCA for any person who installs “drop in” replacement parts in or on existing, fully assembled firearms. A “drop in” replacement part is one that can be installed in or on an existing, fully assembled firearm without drilling, cutting, or machining. A replacement part, whether factory original or otherwise, has the same design, function, substantially the same dimensions, and does not otherwise affect the manner in which the weapon expels a projectile by the action of an explosive.
Published/Revised: |
| 2008-1 - Fabrique Nationale Herstal SA (FN) FNC Rifle
The upper assembly of the Fabrique Nationale Herstal SA (FN) FNC rifle is classified as the receiver of the firearm for purposes of the Gun Control Act, 18 U.S.C. Chapter 44, and the National Firearms Act, 26 U.S.C. Chapter 53.
Published/Revised: |
| 2007-3 - Preloading and Temporary Storage of Blasting Agents on Bulk Delivery Vehicles
Under specified conditions, blasting agents may be stored in mobile type 5 magazines (bulk trucks) without meeting 27 CFR 555.211 immobilization requirements.
Published/Revised: |
| 2006-2 - Classification of Devices Exclusively Designed to Increase the Rate of Fire of a Semiautomatic Firearm
The NFA and GCA definition of machinegun includes a part or parts designed and intended for use in converting a weapon into a machinegun. This language includes a device that, when activated by a single pull of the trigger, initiates an automatic firing cycle that continues until the finger is released or the ammunition supply is exhausted.
Published/Revised: |
| 2005-4 - Ported Device Attached to the Barrel of a Paintball Gun
Certain integral devices intended to diminish the report of paintball guns are not “firearm silencers” or “firearm mufflers” under the Gun Control Act of 1968 or the National Firearms Act.
Published/Revised: |
| 2004-5 - Mini-gun Ruling
The 7.62mm Aircraft Machine Gun, identified in the U.S. military inventory as the "M-134" (Army), "GAU-2B/A" (Air Force), and "GAU-17/A" (Navy), is a machinegun as defined by 26 U.S.C. 5845(b). Rev. Rul. 55-528 modified.
Published/Revised: |
| 2004-2 - Temporary Importation of Firearms Subject to the NFA
Approved alternate method or procedure for importers to use when temporarily importing firearms subject to the NFA, the GCA and the Arms Export Control Act for inspection, testing, calibration, repair, or incorporation into another defense article. Published/Revised: |
| 2003-1 - Importation of Browning M1919 Type Receivers for Unrestricted Commercial Sale
An ATF-approved method of destruction for the Browning M1919 type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale. Published/Revised: |
| 2003-2 - Importation of FN FAL Type Receivers for Unrestricted Commercial Sale
An ATF-approved method of destruction for the FN FAL type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale. Published/Revised: |
| 2003-4 - Importation of Sten Type Receivers for Unrestricted Commercial Sale
An ATF-approved method of destruction for the Sten type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale. Published/Revised: |
| 2003-3 - Importation of Heckler & Koch G3 Type Receivers for Unrestricted Commercial Sale
An ATF-approved method of destruction for the Heckler & Koch G3 type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale. Published/Revised: |
| 2002-6 - Identification of Firearms, Armor Piercing Ammunition, and Large Capacity Ammunition Feeding Devices
In accordance with 27 CFR 178.92 and 27 CFR 179.102, identification of firearms, armor piercing ammunition, and large capacity ammunition feeding devices, the terms "conspicuously" and "legibly" as used therein mean, respectively, that the markings are wholly unobstructed from plain view and that the markings contain exclusively Roman letters and Arabic numerals. Published/Revised: |
| 2002-5 - Transfer and Possession Machineguns
Applications to transfer two (2) machineguns of a particular model to a federal firearms licensee as sales samples will be approved if documentation shows necessity for demonstration to government agencies. Published/Revised: |
| 2001-5 - Identification of Transferee
Licensees may accept a combination of valid government-issued documents to satisfy the identification document requirements of the Brady Act under certain conditions. An active-duty member of the Armed Forces is a resident of the State in which his or her permanent duty station is located and may satisfy the identification document requirement by presenting his or her military identification card along with official orders showing the permanent duty station as within the State where the licensed premises are located. Published/Revised: |
| 1997-2 - Semiautomatic Firearms Resembling the Browning 1919A-4 and A-6 Machineguns
Whether a 1919 A-4 semiautomatic firearm and 1919 A-6 semiautomatic rifle are "portable" firearms subject to tax when sold by their importer or manufacturer pursuant to 26 U.S.C. 4181. Published/Revised: |
| 1996-2 - Estate Sale Auctioneers and FFL Requirements
Auctioneers who regularly conduct consignment-type auctions of firearms, e.g., held every 1-2 months, on behalf of firearms owners where the auctioneer takes possession pursuant to a consignment contract with the owner of the firearms, giving the auctioneer authority to sell the firearms and providing for a commission to be paid upon such sale, are required to obtain a license as a dealer in firearms. Published/Revised: |
| 1995-3 - 37/38mm Gas/Flare Guns with Anti-Personnel Ammunition are Defined as NFA Weapons
37/38 mm gas/flare guns possessed with cartridges containing wood pellets, rubber pellets or balls, or bean bags are classified as destructive devices for purposes of the Gun Control Act, 18 U.S.C. Chapter 44, and the National Firearms Act, 26 U.S.C. Chapter 53. Published/Revised: |
| 1994-2 - Striker 12 Shotgun Defined as NFA Weapon
The Striker-12/Streetsweeper shotgun has a bore of more than one-half inch in diameter and is not generally recognized as particularly suitable for sporting purposes. Therefore, it is classified as a destructive device for purposes of the National Firearms Act, 26 U.S.C. Chapter 53. Published/Revised: |
| 1994-1 - USAS-12 Shotgun as NFA Weapon
The USAS-12 shotgun has a bore of more than one-half inch in diameter and is not generally recognized as particularly suitable for sporting purposes. Therefore, it is classified as a destructive device for purposes of the National Firearms Act, 26 U.S.C. Chapter 53. Published/Revised: |
| 1985-10 - Surplus Military Frames or Receivers, Alone, Denied Importation
Surplus military firearms frames or receivers alone not specifically classified as curios or relics by ATF will be denied importation. Published/Revised: |
| 1985-2 - Importation of NFA Firearms as Sales Samples
A National Firearms Act (NFA) firearm may not be imported for use as a sample for sales to law enforcement agencies if the firearm is a curio or relic unless it is established that the firearm is particularly suitable for use as a law enforcement weapon. Published/Revised: |
| 1983-5 - STEN MK II as NFA Weapon
The YAC STEN MK II carbine is a machinegun as defined in the National Firearms Act.
Published/Revised: |
| 1982-8 - SM10, SM11A Pistols and SAC Carbines as NFA Weapons
The SM10 and SM11A1 pistols and SAC carbines are machineguns as defined in the National Firearms Act. Published/Revised: |
| 1982-2 - KG-9 Pistol as NFA Weapon
The KG-9 pistol is a machinegun as defined in the National Firearms Act. Published/Revised: |
Firearms Rulings
Last Updated:
August 21, 2025
