[Code of Federal Regulations] [Title 27, Volume 3] [Revised as of April 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR447.46] [Page 14] TITLE 27--ALCOHOL, TOBACCO PRODUCTS, AND FIREARMS CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE PART 447_IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR--Table of Subpart E_Permits Sec. 447.46 Articles in transit. Articles subject to the import permit procedures of this subpart which enter the United States for temporary deposit pending removal therefrom and such articles which are temporarily taken out of the United States for return thereto shall be regarded as in transit and will be considered neither imported nor exported under this part. Such transactions are subject to the Intransit or Temporary Export License procedures of the Department of State (see 22 CFR Part 123). [T.D. ATF-8, 39 FR 3251, Jan. 25, 1974, as amended by T.D. ATF-215, 50 FR 42161, Oct. 18, 1985]