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Many times, the answer to these types of questions is "it depends". The reason for this answer is that in general there are always exceptions to rules, even federal rules.

U.S. law provides for the importation of firearms. The ATF has promulgated regulations under the Arms Export Control Act, The Gun Control Act, and the National Firearms Act regarding importations.

In general, a non-licensee must secure the services of a Federal Firearms Licensee in order to import a firearm form Mexico or any other country from which firearms can be lawfully imported.

The ATF Form 6 must be filled out and submitted in accordance with the instructions on the form. Once the form is approved, the firearm may be imported. Be prepared to provide extensive information about the firearm, or the ATF will disapprove the request.

Once the ATF Form 6 is approved, you should contact US Customs and ensure that you understand what their requirements are. What happens often is that firearms will get held up by customs because a required document is missing, etc. You will have to pay for storage of that firearm until the issue is resolved.

Contact the Treasury Department TTB (Tax and Trade Bureau) regarding possible excise tax requirements.

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Q: How do you import a firearm from Mexico to the US?
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