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27 CFR Part 478

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Regulations
About
Bureau of Alcohol, Tobacco, Firearms and Explosives

27 CFR Part 447

Importation of Arms, Ammunition and Implements of War

27 CFR Part 478

Commerce in Firearms and Ammunition

27 CFR Part 479

Machine Guns, Destructive Devices, and Certain Other Firearms

27 CFR Part 555

Commerce in Explosives

27 CFR Part 646

Contraband Cigarettes

27 CFR Part 771

Rules of Practice in Explosive License and Permit Proceedings

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Effective 1/22/2026 to present.

Effective date is the date this part was last amended

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478.

SUBPART A - Introduction
§ 478.1 Scope of regulations.
§ 478.2 Relation to other provisions of law.
SUBPART B - Definitions
§ 478.11 Meaning of terms.
§ 478.12 Definition of Frame or Receiver.
§ 478.13 Definition of “engaged in the business as a dealer in firearms other than a gunsmith or a pawnbroker.”
SUBPART C - Administrative and Miscellaneous Provisions
§ 478.21 Forms prescribed.
§ 478.22 Alternate methods or procedures; emergency variations from requirements.
§ 478.23 Right of entry and examination.
§ 478.24 Compilation of State laws and published ordinances.
§ 478.25 Disclosure of information.
§ 478.25a Responses to requests for information.
§ 478.26 Curio and relic determination.
§ 478.27 Destructive device determination.
§ 478.28 Transportation of destructive devices and certain firearms.
§ 478.29 Out-of-State acquisition of firearms by nonlicensees.
§ 478.29a Acquisition of firearms by nonresidents.
§ 478.30 Out-of-State disposition of firearms by nonlicensees.
§ 478.31 Delivery by common or contract carrier.
§ 478.32 Prohibited shipment, transportation, possession, purchase, or receipt of firearms and ammunition by certain persons.
§ 478.33 Stolen firearms and ammunition.
§ 478.33a Theft of firearms.
§ 478.34 Removed, obliterated, or altered serial number.
§ 478.35 Skeet, trap, target, and similar shooting activities.
§ 478.36 Transfer or possession of machine guns.
§ 478.37 Manufacture, importation and sale of armor piercing ammunition.
§ 478.38 Transportation of firearms.
§ 478.39 Assembly of semiautomatic rifles or shotguns.
§ 478.39a Reporting theft or loss of firearms.
§ 478.40 [Reserved]
SUBPART D - Licenses
§ 478.41 General.
§ 478.42 License fees.
§ 478.43 License fee not refundable.
§ 478.44 Original license.
§ 478.45 Renewal of license.
§ 478.46 Insufficient fee.
§ 478.47 Issuance of license.
§ 478.48 Correction of error on license.
§ 478.49 Duration of license.
§ 478.50 Locations covered by license.
§ 478.51 License not transferable.
§ 478.52 Change of address.
§ 478.53 Change in trade name.
§ 478.54 Change of control.
§ 478.55 Continuing partnerships.
§ 478.56 Right of succession by certain persons.
§ 478.57 Discontinuance of business.
§ 478.58 State or other law.
§ 478.59 Abandoned application.
§ 478.60 Certain continuances of business.
SUBPART E - License Proceedings
§ 478.71 Denial of an application for license.
§ 478.72 Hearing after application denial.
§ 478.73 Notice of revocation, suspension, or imposition of civil fine.
§ 478.74 Request for hearing after notice of suspension, revocation, or imposition of civil fine.
§ 478.75 Service on applicant or licensee.
§ 478.76 Representation at a hearing.
§ 478.77 Designated place of hearing.
§ 478.78 Operations by licensee after notice.
SUBPART F - Conduct of Business
§ 478.91 Posting of license.
§ 478.92 Identification of firearms and armor piercing ammunition by licensed manufacturers and licensed importers.
§ 478.93 Authorized operations by a licensed collector.
§ 478.94 Sales or deliveries between licensees.
§ 478.95 Certified copy of license.
§ 478.96 Out-of-State and mail order sales.
§ 478.97 Loan or rental of firearms.
§ 478.98 Sales or deliveries of destructive devices and certain firearms.
§ 478.99 Certain prohibited sales, purchases, or deliveries.
§ 478.100 Conduct of business away from licensed premises.
§ 478.101 Record of transactions.
§ 478.102 Sales or deliveries of firearms on and after November 30, 1998.
§ 478.103 Posting of signs and written notification to purchasers of handguns.
§ 478.104 Secure gun storage or safety device.
SUBPART G - Importation
§ 478.111 General.
§ 478.112 Importation by a licensed importer.
§ 478.113 Importation by other licensees.
§ 478.113a Importation of firearm barrels by nonlicensees.
§ 478.114 Importation by members of the U.S. Armed Forces.
§ 478.115 Exempt importation.
§ 478.116 Conditional importation.
§ 478.117 Function outside a customs territory.
§ 478.118 Importation of certain firearms classified as curios or relics.
§ 478.119 [Reserved]
§ 478.120 Firearms or ammunition imported by or for a nonimmigrant alien.
SUBPART H - Records
§ 478.121 General.
§ 478.122 Records maintained by importers.
§ 478.123 Records maintained by manufacturers.
§ 478.124 Firearms transaction record.
§ 478.125 Record of receipt and disposition.
§ 478.125a Personal firearms collection.
§ 478.126 Furnishing transaction information.
§ 478.126a Reporting multiple sales or other disposition of pistols and revolvers.
§ 478.127 Discontinuance of business.
§ 478.128 False statement or representation.
§ 478.129 Record retention.
§ 478.131 Firearms transactions not subject to a NICS check.
§ 478.132 [Reserved]
§ 478.133 Records of transactions in semiautomatic assault weapons.
§ 478.134 Sale of firearms to law enforcement officers.
SUBPART I - Exemptions, Seizures, and Forfeitures
§ 478.141 General.
§ 478.142 Effect of pardons and expunctions of convictions.
§ 478.143 Relief from disabilities incurred by indictment.
§ 478.144 [Reserved]
§ 478.145 Research organizations.
§ 478.146 Deliveries by mail to certain persons.
§ 478.147 Return of firearm.
§ 478.148 Armor piercing ammunition intended for sporting or industrial purposes.
§ 478.149 Armor piercing ammunition manufactured or imported for the purpose of testing or experimentation.
§ 478.150 Alternative to NICS in certain geographical locations.
§ 478.151 Semiautomatic rifles or shotguns for testing or experimentation.
§ 478.152 Seizure and forfeiture.
§ 478.153 [Reserved]
SUBPART J - [Reserved]
SUBPART K - Exportation
§ 478.171 Exportation.

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§ 478.57 Discontinuance of business.

(1) Liquidate the former licensee inventory by selling or otherwise disposing of the firearms to a licensed importer, licensed manufacturer, or licensed dealer for sale, auction, or pawn redemption in accordance with this part; or

§ 478.42 License fees.

(b) For an importer:

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§ 478.57 Discontinuance of business.

§ 478.42 License fees.

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