---
kind: "section"
citation: "26 U.S.C. § 5844"
title: "26"
title_heading: "Internal Revenue Code"
number: "5844"
heading: "Importation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5844"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms"
  - "Subchapter B — General Provisions and Exemptions"
  - "Part I — General Provisions"
---

# §5844. Importation


No [firearm](/usc/26/5845.md?p=a) shall be imported or brought into the United States or any territory under its control or jurisdiction unless the [importer](/usc/26/5702.md?p=k) establishes, under regulations as may be prescribed by the Secretary, that the [firearm](/usc/26/5845.md?p=a) to be imported or brought in is—

- (1) being imported or brought in for the use of the United States or any department, independent establishment, or agency thereof or any State or possession or any political subdivision thereof; or
- (2) being imported or brought in for scientific or research purposes; or
- (3) being imported or brought in solely for testing or use as a model by a registered [manufacturer](/usc/26/5845.md?p=m) or solely for use as a sample by a registered [importer](/usc/26/5702.md?p=k) or registered [dealer](/usc/26/5845.md?p=k);

except that, the Secretary may permit the conditional importation or bringing in of a [firearm](/usc/26/5845.md?p=a) for examination and testing in connection with classifying the [firearm](/usc/26/5845.md?p=a).


## Source credit

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5844, act Aug. 16, 1954, ch. 736, 68A Stat. 725, related to exportation, prior to the general revision of this chapter by Pub. L. 90–618.

Provisions similar to those comprising this section were contained in prior section 5845, act Aug. 16, 1954, ch. 736, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618.

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.