[rkba_net]

You need an approved ATF form 6... I have done it in the past... BTW sec 179 talks about tax exemptions on importation re Gov't agencies...


Sec. 178.115 Exempt importation.

(a) Firearms and ammunition may be brought into the United States or
any possession thereof by any person who can establish to the
satisfaction of Customs that such firearm or ammunition was previously
taken out of the United States or any possession thereof by such person.
Registration on Customs Form 4457 or on any other registration document
available for this purpose may be completed before departure from the
United States at any U.S. customhouse or any office of an Regional
director (compliance). A bill of sale or other commercial document
showing transfer of the firearm or ammunition in the United States to
such person also may be used to establish proof that the firearm or
ammunition was taken out of the United States by such person. Firearms
and ammunition furnished under the provisions of section 925(a)(3) of
the Act to military members of the U.S. Armed Forces on active duty
outside of the United States also may be imported into the United States
or any possession thereof by such military members upon establishing to
the satisfaction of Customs that such firearms and ammunition were so
obtained.
(b) Firearms, firearm barrels, and ammunition may be imported or
brought into the United States by or for the United States or any
department or agency thereof, or any State or any department, agency, or
political subdivision thereof. A firearm, firearm barrel or ammunition
imported or brought into the United States under this paragraph may be
released from Customs custody upon a showing that the firearm, firearm
barrel or ammunition is being imported or brought into the United States
by or for such a governmental entity.
(c) The provisions of this subpart shall not apply with respect to
the importation into the United States of any antique firearm.
(d) Firearms and ammunition are not imported into the United States,
and the provisions of this subpart shall not apply, when such firearms
and ammunition are brought into the United States by:
(1) A nonresident of the United States for legitimate hunting or
lawful sporting purposes, and such firearms and such ammunition as
remains following such shooting activity are to be taken back out of the
territorial limits of the United States by such person upon conclusion
of the shooting activity;
(2) Foreign military personnel on official assignment to the United
States who bring such firearms or ammunition into the United States for
their exclusive use while on official duty in the United States;
(3) Official representatives of foreign governments who are
accredited to the U.S. Government or are en route to or from other
countries to which accredited;
(4) Officials of foreign governments and distinguished foreign
visitors who have been so designated by the Department of State; and
(5) Foreign law enforcement officers of friendly foreign governments
entering the United States on official law enforcement business.
(e) Notwithstanding the provisions of paragraphs (d) (2), (3), (4)
and (5) of this section, the Secretary of the Treasury or his delegate
may in the interest of public safety and necessity require a permit for
the importation or bringing into the United States of any firearms or ammunition.