More information from a government site, should not be not subject to copyright issues.
This seem to go into more detail on what is involved. Interesting how the process works. For even more information, please to to the site directly.
http://www.atf.gov/firearms/faq/imports.html
Q: When preparing an import permit application on ATF Form 6 Part I, Part II, or Form 6NIA, do I have to report the actual barrel length and overall length of the firearm I want to import?
Yes, the barrel length and overall length of a firearm are required pieces of information on an import permit application. Gun Control Act (GCA) regulations in 27 CFR 478.112(b) and Arms Export Control Act regulations in 27 CFR 447.42(a)(1) make this information a mandatory part of completing the permit application. Effective immediately, applications which lack this information, provide only a range (e.g., 18-24 inches), or which are non-specific (e.g., 18+ inches) with respect to barrel length and overall length will be returned without action by ATF for more information from the applicant.
Barrel length and overall length are important factors in helping ATF determine whether a firearm is importable, helping U.S. Customs and Border Protection reconcile a permit to the actual shipment during the release process at a port of entry, and may be useful in assuring that the correct duty is paid. In addition, the barrel length and overall length of a firearm are determining factors in whether a firearm is subject to the additional controls of the National Firearms Act (NFA). A shotgun having a barrel of less than 18 inches and an overall length of less than 26 inches and a rifle having a barrel of less than 16 inches and an overall length of less than 26 inches are classified as NFA weapons.
Q: May a licensed dealer who does not have an importer’s license make an occasional importation?
Yes. A licensed dealer may make an occasional importation of a firearm for a non-licensee or for the licensee’s personal use (not for resale). The licensee must first submit an ATF Form 6, Part I to ATF for approval. The licensee may then present the approved Form 6 and completed ATF Form 6A to U.S. Customs and Border Protection. Contact the Bureau of ATF, Firearms and Explosives Imports Branch for forms, or download them from the ATF Web page at
http://www.atf.gov/forms/firearms/.
Q: When a firearm is imported from a country other than that in which it was manufactured, what country must be marked on the firearm by the importer, the country of origin or the country of export?
27 CFR 478.92(a)(1)(ii)(E) requires an imported firearm to be marked with the name of the country in which it was manufactured, among other information. 27 CFR 478.112(b)(1)(ii) requires the country of export to be identified on the import permit application, but this information should not be marked on the firearm.
Q: What is the excise tax and duty on an imported firearm?
ATF is no longer the Federal agency responsible for collecting excise tax on imported firearms and ammunition. Please contact the Department of Treasury’s Alcohol and Tobacco Tax and Trade Bureau for excise tax information and U.S. Customs and Border Protection for import duty information.
Q: When is a firearm considered imported for purposes of calculating the 15-day period within which an imported firearm must be marked and reported to ATF on Form 6A?
A firearm (as well as ammunition and other defense articles) is imported on the day it is released from the custody of U.S. Customs and Border Protection (CBP) and brought into the United States, which may be different from the day it is physically received by the importer. The date of import is based on the Gun Control Act’s regulatory definition of importation in 27 CFR 478.11. The permissible period of time within which importers must comply with applicable marking and recordkeeping requirements is calculated using the date of importation as the starting point. See related August 27, 2010, Open Letter posted on the ATF website.