Originally developed in the 1980s, the USAS-12 takes many design cues from Maxwell Atchisson's 1970s vintage Atchisson Assault Shotgun, being a gas-operated magazine fed shotgun patterned after the M-16/AR-15 family of rifles, in particular arranging the firearm to put the barrel as close in line with the shoulder as possible to diminish felt recoil. First conceived as a military weapon, Gilbert Equipment teamed up with Daewoo Precision Industries of South Korea to produce the USAS-12 as a full automatic shotgun for government contract sales, later formulating a semi-automatic model for the North American commercial market. Arriving on American shores in the late 80s and early 90s, the semi-auto USAS-12 soon ran face first into the Bureau of Alcohol, Tobacco, Firearms & Explosives, who used the wording of the National Firearms Act to have the shotgun (along with the cylinder-fed Armsel Striker-12, aka the Street Sweeper) declared a Destructive Device; while shotguns are traditionally given a pass on having a bore greater than a half-inch, this only legally applies to items "generally recognized as particularly suitable for sporting purposes", with said recognition more or less entirely hinging on the ATF's opinion on the matter. Elevation adjustable pin front and windage adjustable peep rear sights, with the former in a hooded post and the latter inside an integral carry handle, with a reversible cocking handle and ejector port cover, model and patent markings on the left side of the receiver and the Gilbert address and serial number on the right. The handguard is ribbed and ventilated, with an AR-style trigger group and pistol grip and a fixed plastic buttstock with a ribbed rubber buttplate. Included with the shotgun is a matching hand numbered shipping box, extra magazine, sling, and June 1993 issue of Gun World (USAS-12 cover story).

Excellent, with 98% of the original matte gray phosphate finish, showing some light wear and handling marks overall. The furniture is equally excellent. Mechanically excellent. NOTE: This Destructive Device is a National Firearms Act (NFA), fully transferable Class 3, which is registered with the Bureau of Alcohol, Tobacco, Firearms and Explosives, (BATFE) under the provisions of 18 U.S.C. Chapter 44 and 27 CFR part 478.