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Engraving mandatory?

If I am the maker...


Newly manufactured firearms. Manufacturers may adopt the serial number and other identifying markings previously placed on a firearm by another manufacturer provided the firearm has not been sold, shipped, or otherwise disposed of to a person other than a qualified manufacturer, importer, or dealer, and the serial number adopted is not duplicated on any other firearm.
 
If I am the maker...


Newly manufactured firearms. Manufacturers may adopt the serial number and other identifying markings previously placed on a firearm by another manufacturer provided the firearm has not been sold, shipped, or otherwise disposed of to a person other than a qualified manufacturer, importer, or dealer, and the serial number adopted is not duplicated on any other firearm.
That's for manufacture, registering an SBR under NFA is taking a firearm and making it into an SBR, and there are additional requirements. One is that you have to engrave it with your name, or trust, the town/city, and state. Another requirement is you have to inform the ATF if you want to take it into another state, even temporarily.
 
The receiver is not the only option. You can do the engraving on the barrel, may make sense if you decide to remove it from the registry someday. The barrel may be the cheaper option to remove your info, and a barrel can be left with an engraver that does not have an FFL.

For an SBS the barrel can be engraved, then take off the 14'" put on the 20" and take across state lines hunting, AR's with multiple uppers it may not make as much sense
 
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