Ammunition Reloaders

1. If I reload ammunition, am I liable for FAET?

You are liable for tax if you:

You are not liable for tax if you met all of these conditions

  • Reload and sell used casings or shells (except in the case of custom reloading); or
  • The customer furnishes you the shells or casings;
  • Mix the casings or shells of one customer with the casings or shells from other customers.
  • The customer retains title to the shells or casings; and


  • You return the identical shells or casings back to the same customer after you reload them.

[Refer to 27 CFR 53.11 (definition of shells and cartridges)]

2. If I reload ammunition, when is my customer liable for FAET?

Your customer is liable for FAET on reloaded ammunition if he or she does not use it for personal use.

[Refer to 27 CFR 53.11 (definition of shells and cartridges) and 27 CFR 53.112 ]

Page last reviewed: September 11, 2012
Page last updated: April 17, 2018
Maintained by: National Revenue Center