ATF E-Form 2 (5320.2)
Revised May 2017
a. National Firearms Act (NFA). Title 26, United States Code, Chapter 53. The implementing regulations are
found in Title 27, Code of Federal Regulations, Part 479.
b. Gun Control Act (GCA). Title 18, United States Code, Chapter 44. The implementing regulations are found
in Title 27, Code of Federal Regulations, Part 478.
c. Firearm. The term "firearm" means: (1) a shotgun having a barrel or barrels of less than 18 inches in length;
(2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a
barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in
length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches
or a barrel or barrels of less than 16 inches in length; (5) any other weapon as defined in 18 U.S.C. § 5845(e);
(6) a machinegun; (7) a muffler or silencer for any firearm whether or not such firearm is included within this
definition; and (8) a destructive device.
d. Person. A partnership, company, association, trust, estate, or corporation, including each responsible person
associated with such an entity, or an individual.
e. Employer Identification Number (EIN). Required of taxpayer filing special (occupational) tax returns under
27 CFR § 479.35.
f. Special (Occupational) Tax. Required by the NFA to be paid by a Federal firearms licensee engaged in the
business of manufacturing, importing, or dealing in NFA firearms.
g. Federal Firearms License. A license issued under the provisions of the GCA to manufacture, import or deal in
h. ATF Officer. An officer or employee of the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF)
authorized to perform any function relating to the administration of the NFA.
i. Manufacturer. A person who has a Federal firearms license to manufacture firearms (Type 07 or 10) and who
has paid special (occupational) tax (Class 2) to manufacture NFA firearms.
j. Importer. A person who has a Federal firearms license to import firearms (Type 08 or 11) and who has paid
special (occupational) tax (Class 1) to import NFA firearms.
k. Manufacture. The creation of an NFA firearm, whether by the modification of an existing firearm or from
l. Reactivation. The restoration of a registered unserviceable firearm to a functional condition.
m. Importation. The bringing of a firearm into the United States.
n. Import Permit. ATF Form 6 authorized by ATF for the importation of firearms under 27 CFR Part 478.
o. Unserviceable Firearm. One which is incapable of discharging a shot by means of an explosive and incapable
of being readily restored to firing condition. An acceptable method of rendering most firearms unserviceable is
to fusion weld the chamber closed and fusion weld the barrel solidly to the frame.
a. 18 U.S.C. § 922(o) provides that machineguns may be made only for government use or export.
3. Preparation of Notice
a. Authority. As provided by 26 U.S.C. § 5841, each manufacturer or importer shall file a notice to effect the
registration of all firearms manufactured or imported. The notice shall be prepared in duplicate. See
instruction 4 for specific procedures. The original notice shall be filed with the NFA Branch and the copy
retained for the manufacturer or importer's records.
b. Signatures. All signatures required on ATF Form 2 must be original in ink.
c. Photocopies or Computer Generated Versions. Form 2 may be photocopied or a computer-generated version (in the
same format and containing all required information) may be used. Form 2 is available as a fillable form which may
then be downloaded from the ATF Internet website at
d. Marking Variance. Is the firearm or are the firearms described on this Form 2 being marked under a marking variance
where you will be applying only another manufacturers markings? If so, in item 11, enter the name, trade name (if any),
city and state of the manufacturer whose markings are being applied to the firearm(s) and the marking variance number.
Attach a copy of the approved marking variance to the Form 2.
(1) Each manufacturer or importer is required to legibly identify each firearm manufactured or imported (see 27 CFR
§§ 478.92 and 479.102) with a serial number, not duplicating any serial number placed by the manufacturer or
importer on any other firearm
(2) The manufacturer or importer must also identify the model (if any), the caliber or gauge, the name of the
manufacturer (or the foreign manufacturer if not domestically manufactured), the city and State of the domestic
manufacturer or the name of the foreign country for an imported firearm, and the city and State of the importer on
the receiver, frame, or barrel.
(3) If an existing firearm is being modified into an NFA firearm, the NFA marking requirements also apply. Much of
the existing markings can be adopted. The existing serial number is to be adopted without change or alteration.
The model and caliber markings may also be adopted unless the NFA manufacturer has changed the existing
markings to reflect another model and/or caliber. Enter the original manufacturer information (name, trade name
(if any), city, State or country (if of foreign manufacture), in item 12.b of the Form2.
(4) Note that the NFA manufacturer or importer must also mark the firearm even when there are existing markings.
f. Additional Description Field. In addition to the entry of the information relating to the original manufacturer (see
instruction 3.e(3)), information further identifying the firearm, such as any additional markings, or the classification of
the firearm shall be entered.
g. Description of Firearm(s) (item 12). If there are insufficient lines in item 12 to enter all the firearms to be included on
the notice, a supplemental sheet may be used and attached to the Form 2 being submitted. The supplemental sheet(s)
shall be referenced to the Form 2 being submitted. A note shall be made in the bottom line of item 12 to reference that
there is supplemental sheet or sheets attached. The format of the firearm information on the supplemental sheet shall be
the same as in item 12.
h. Preparation. All requested information must be entered in blue or black ink and must be legible. Illegible entries will
be returned for correction. The return of the notice will delay the processing.
a. The manufacturer shall file a separate notice for firearms manufactured or firearms reactivated during a single day by the
close of the next business day.
b. The importer shall file a separate notice for each permit on which firearms are imported during a single day no later than
15 days from the date the firearm was released from Customs custody.
a. By Mail. The notice shall be filed with the National Firearms Act Division, Bureau of ATF, 244 Needy Road,
Martinsburg, WV 25405
b. Facsimile Transmission. Form 2 may also be submitted for approval via facsimile transmission (304) 616-4501
provided that the licensee has filed and affidavit with the NFA Division in accordance with ATF Industry Circular 89-6.
c. Submission electronically. Importers and manufacturers who have registered to use ATF's eForms system may file
Form 2 electronically via the eForms system.
Receipt by NFA Division. Receipt of the notice by the NFA Division will effectuate the registration of the firearms.