26 USC § 5854 - Exportation of firearms exempt from transfer tax

---
identifier: "/us/usc/t26/s5854"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5854 - Exportation of firearms exempt from transfer tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5854"
section_name: "Exportation of firearms exempt from transfer tax"
chapter_number: 53
chapter_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
subchapter_number: "B"
subchapter_name: "General Provisions and Exemptions"
part_number: "II"
part_name: "EXEMPTIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5854. Exportation of firearms exempt from transfer tax

A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.

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**Source Credit**: (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

A prior section 5854, , , , related to failure to register and pay special tax, prior to the general revision of this chapter by . See section 5861(a), (d) of this title and , Crimes and Criminal Procedure.

Provisions similar to those comprising this section were contained in prior section 5844, , , prior to the general revision of this chapter by .

A prior section 5855, , , , made it unlawful for any person required to comply with the provisions of sections 5814, 5821, and 5841 of this title, to ship, carry or deliver any firearm in interstate commerce if such sections had not been complied with, prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary”.