[Code of Federal Regulations] [Title 27, Volume 2] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR479.83] [Page 184] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents Subpart F--Transfer Tax Sec. 479.83 Transfer tax in addition to import duty. The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty. Application and Order for Transfer of Firearm