Geo,
I actually only need to correct you, as it were.
You need to pay attention to the conversation at hand. Mr. Moore bought the gun in PARIS, for use in FRANCE-the "equipment" has NEVER physically been here in the USA. As you can imagine, this will impact greatly Mr. Moore's ability to present said "equipment" to a CBP officer prior to leaving the USA, for FRANCE, to bring his gun to his home in the USA. This is a critical point, since, no taxes or duty would have been collected in FRANCE for either Customs or ATF. If he had been able to present the gun to a CBP agent in the US, the onus of proof of payment of duty and taxes would be with the importer who's name appeared on the gun.
My quote, re-quoted by you, applies to him, and him only, due to his somewhat unique circumstances with this particular gun. I will also point out that in my experience, a gun being moved through US Customs attracts more attention then say, used stereo equipment. It is simply the nature of the beast.
The receipt for Mr. Moore's gun, purchased a decade ago in PARIS, will be of no use to him in dealing with either ATF, or US Customs, at this time. Firearms of the type that Mr. Moore owns fall into a catagory that has taxes levied on by both US Customs and the ATF. These taxes apply to both new and used items, and neither of these taxes have been paid on said gun. US Customs collects both taxes, (assuming he is not in the business of importing guns, anyway) but, will not collect the portion destined to ATF without an approved form 6. They will not release a gun without an approved form 6, either.
As they say at the Chinese laundry, "no ticky, no laundry". The ticket to getting this gun here, legally, will involve an FFL and an approved form 6.
And the payment of all duty and taxes.
Best,
Ted
