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Instructions (See 27 CFR Part 479)
1. Any person desiring to permanently export a firearm without payment of the transfer tax must submit ATF Form 9 (5320.9), in to the Director, Bureau of
Alcohol, Tobacco, Firearms and Explosives, NFA Branch, 244 Needy Road, Martinsburg, WV 25405, for a permit providing for deferment of the transfer tax.
No shipment may be made until that permit is received from the Director.
a. ATF Form 9 (5320.9) must not be submitted until a license for the exportation, if any, has been issued by the Department of State or Commerce. If no
license is needed, please attach a statement to that effect.
b. Part 1 of ATF Form 9 (5320.9) must be completed by the applicant and submitted to ATF with a certified copy of a written order, contract of sale, or
other evidence showing the firearm is to be shipped to a foreign destination. The exporter’s written certification attesting to that fact must appear on the
documentation. If the applicant wishes to transfer the firearm(s) tax free to another person who will export the firearm, the applicant must submit
ATF Form 9 (5320.9) with documentation that the transfer is a part of the exportation process.
c. The form must be completed by typewriter or pen and ink; penciled entries are unacceptable. The signature in item 10 must be entered in ink on all
four copies. Photostatic, facsimile or carbon copy signatures are not acceptable. Form 9 is available in a fillable format on the ATF website (www.atf.gov ) and
may be downloded and printed from that website. Form 9 may also be filed electronically via ATF’s eForms system (www.atfonline.gov) by a person who registers
and is qualified.
d. Applications approved by ATF will serve as the permit to export the firearm(s) described on the application.
e. In the event exportation is not effected, all copies of the form must be immediately returned to ATF for cancellation: (27 CFR 479.116).
2. When the firearms are to be exported by other than parcel post, two copies each of the permit and the Shipper’s Export Declaration (Commerce Form
7525-V), and a copy of the State or Commerce Department license, must be submitted to the District Director of U.S. Customs and Border Patrol at the port
of exportation, and must precede or accompany the shipment in order to permit appropriate inspection prior to lading. The Customs official, after execution
of Part 3, will retain one copy of the permit and return one copy to the Director, Bureau of Alcohol, Tobacco, Firearms and Explosives, NFA Branch, 244
Needy Road, Martinsburg, WV 25405, as provided in Customs Manual Supplement No. 3284.02 dated March 12, 1979.
3. When the firearms are to be exported by parcel post, one copy of the permit must be presented to the postmaster at the office receiving the parcel. The
postmaster will execute Part 4 of ATF Form 9 (5320.9) and return the permit to the exporter.
4. Proof of exportation must be furnished by the exporter to ATF within a 6-month period from date of issuance of the permit by ATF. Satisfactory evidence
of exportation would be:
a. The certificate of exportation executed by a Customs official.
b. The certificate of mailing by parcel post executed by a postmaster.
c. A certificate of lading executed by a Customs official of the foreign country to which the firearm is exported.
d. A sworn statement of the foreign consignee covering the receipt of the firearm.
e. A return receipt or photostatic copy, signed by the addressee or an authorized agent of the addressee, if the shipment of a firearm was made by insured or
registered parcel post.
NOTE: ATF receipt of the required documentation that the firearm(s) has/have been exported will relieve the exporter from the transfer tax liability. IF
SATISFACTORY EVIDENCE IS NOT FURNISHED WITHIN THE STATED PERIOD, THE TRANSFER TAX WILL BE ASSESSED.
5. ATF Control Number box is only to be completed by ATF Personnel.
6. Internal Control Number box can be completed by the person desiring to permanently export the firearm. Any pertinent control information that person wants to an
notate in this box pertaining to this exportation is allowed.
Action by U.S. Customs and Border Patrol
Upon receipt of an approved ATF Form 9 (5320.9), in duplicate, the Customs official may order such inspection as deemed necessary prior to lading of the merchandise.
If satisfied that the shipment is proper and the information contained in the permit to export is in agreement with the information shown in the shipper’s export declara-
tion, the Customs official will, after the merchandise has been exported, execute Part 3 of ATF Form 9 (5320.9). One copy will be retained with the shipper’s export dec -
laration. Customs will forward the remaining copy to the Bureau of Alcohol, Tobacco, Firearms and Explosives, NFA Branch, 244 Needy Road, Martinsburg, WV 25405.
Privacy Act Information
The following information is provided pursuant to Section 3 of the Privacy Act of 1974 (5 U.S.C. 552a(e)(3)):
1. Authority. Solicitation of this information is made pursuant to the National Firearms Act (26 U.S.C. 5854). Disclosure of this information is mandatory
for the exportation of a firearm exempt from transfer tax.
2. Purpose. To determine whether the proposed transfer qualifies as an exportation exempt from tax.
3. Routine Uses. The information will be used by ATF to make the determination set forth in paragraph 2. In addition, ATF will use the information to
annotate the National Firearms Registration and Transfer Record. No information obtained from an application, registration, or records required to be
submitted by a natural person in order to comply with any provision of the National Firearms Act, or regulations issued thereunder, shall, except in
connection with prosecution, or other action, for furnishing false information, be used, directly or indirectly, as evidence against that person in any crimi-
nal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application. The information from this application
may only be disclosed to Federal authorities as provided in Section 6103, 26 U.S.C. (as amended by the Tax Reform Act of 1979).
4. Effects of Not Supplying Information Requested. Failure to supply complete information will delay processing and may cause denial of the application.
Paperwork Reduction Act Notice
This request is in accordance with the Paperwork Reduction Act of 1995. The information you provide is used to verify exportation of a firearm and justify removal of
the firearm from the National Firearms Registration and Transfer Record (NFRTR). The information is required to show satisfactory proof that a firearm may be exported
without payment of the transfer tax in a manner as prescribed by the Secretary of the Treasury. The furnishing of this information is mandatory (26 U.S.C. 5854).
The estimated average burden associated with this collection of information is 18 minutes per respondent or recordkeeper, depending on individual circumstances. Com -
ments concerning the accuracy of this burden estimate and suggestion for reducing this burden should be addressed to Reports Management Officer, Document Services,
Bureau of Alcohol, Tobacco, Firearms and Explosives, Washington, DC 20226.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.
ATF E-Form 9 (5320.9)
Revised March 2018
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