Hi Frank, Citadel shotguns are made in Turkey by Francolin Arms and are imported into the United States by Legacy Sports International.
Stay safe & have a great day!

Hi Frank and welcome. This model is made in Turkey and imported and distributed in the USA by Legacy Sports International. Cheers, stay safe and enjoy!

Citadel shotguns are made in Turkey by Francolin. Legacy Sports International distributes Citadel firearms.
Explanation
Francolin is a Turkish company that manufactures Citadel firearms.
Legacy Sports International is a distributor of several foreign gun makers, including Citadel.
Legacy Sports International also distributes Citadel centerfire handguns, which are made by Armscor in the Philippines.
Legacy Sports International also distributes Pointer semi-auto shotguns, which are made by Armsan in Turkey.
Legacy Sports International also distributes Pointer over/under shotguns, which are made by Kahn in Turkey.