ber or other identification mark required by section 2725. Whenever on trial for a violation of this subsection the defendant is shown to have or to have had possession of any firearm upon which such num- ber or mark shall have been obliterated, removed, changed, or altered, such possession shall be deemed sufficient evidence to authorize con- viction, unless the defendant explains such possession to the satisfac- tion of the jury. (c) IMPORTING FIREARMS ILLEGALLY.- It shall be unlawful (1) fraudulently or knowingly to import or bring any firearm into the United States or any territory under its control or jurisdiction (in- cluding the Philippine Islands), in violation of the provisions of this subchapter and Part VIII of subchapter A of chapter 27; or (2) knowingly to assist in so doing; or (3) to receive, conceal, buy, sell or in any manner facilitate the transportation, concealment, or sale of any such firearm after being imported or brought in, knowing the same to have been imported or brought in contrary to law. When- ever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction unless the defend- ant explains such possession to the satisfaction of the jury. SEC. 2727 . EXPORTATION. Under such rules and regulations as the Commissioner, with the ap- proval of the Secretary, may prescribe, and upon proof of the expor- tation of any firearm to any foreign country (whether exported as part of another article or not) with respect to which the transfer tax under section 2720 has been paid by the manufacturer, the Commis- sioner shall refund to the manufacturer the amount of the tax so paid, or, if the manufacturer waives all claim for the amount to be re- funded, the refund shall be made to the exporter. SEC. 2728. IMPORTATION. No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction (including the Philip- pine Islands), except that, under regulations prescribed by the Secre- tary, any firearm may be so imported or brought in when (1) the pur- pose thereof is shown to be lawful and (2) such firearm is unique or of a type which cannot be obtained within the United States or such territory. SEC. 2729. PENALTIES. Any person who violates or fails to comply with any of the require- ments of this subchapter and Part VIII of subchapter A of chapter 27 shall upon conviction, be fined not more than $2,000 or be im- prisoned for not more than five years, or both, in the discretion of the court. SEC. 2730. FORFEITURES. (a) LAWS APPLICABLE.- Any firearm which has at any time been transferred in violation of the provisions of this subchapter and Part VIII of subchapter A of chapter 27 shall be subject to seizure and for- feiture, and (except as provided in subsection (b)) all the provisions of internal-revenue laws relating to searches, seizures, and forfeiture of unstamped articles are extended to and made to apply to the articles taxed under this subchapter, and the persons to whom this subchapter and Part VIII of subchapter A of chapter 27 applies. (b) DISPOSAL. -In the case of the forfeiture of any firearm by rea- son of a violation of this subchapter and Part VIII of subchapter A of chapter 27: No notice of public sale shall be required; no such fire- arm shall be sold at public sale; if such firearm is in the possession of any officer of the United States except the Secretary, such officer shall deliver the firearm to the Secretary; and the Secretary may order such firearm destroyed or may sell such firearm to any State, Terri- tory, or possession (including the Philippine Islands), or political FIREARMS 293
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