In Venezuela, have developed a new Tiuna with M40A1 106mm recoilless cannon. The Tiuna is a Venezuelan multipurpose military vehicle, presented by CENARECA and assembled by Venezolana de Vehículos para la Defensa. Production vehicles are built with the support of companies that bring vehicle parts for its construction and co-ops that work at the Fort Tiuna Assembly Plant (VVD Headquarters). This vehicle is designed and built in Venezuela.

The M40 recoilless rifle is a lightweight, portable, crew-served weapon intended primarily as an anti-tank weapon made in the United States.

The M40 is shaped like a long tube with an M8 0.50 cal spotting rifle above. The spotting rifle fires a round whose trajectory closely matches that of the 106 mm round and gives off a puff of smoke on impact with the target. On the left hand side, there is an elevating wheel, in the centre of which is the trigger wheel used to fine adjust the elevation and at the same time firing the spotting rifle when pulled, and the gun when pushed.

The mounting is a tripod, but the front leg has a castoring wheel. On top of the mount is a traverse wheel. On the centre of the traverse wheel is a locking wheel, when the wheel is down, the rifle is locked in traverse, and can only be moved right and left with the traverse wheel. When the wheel is raised, the rifle can be traversed by hand. Austria produced a two-wheeled mount for the M40.