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When doing Form 1, you claim to be the manufacturer of the device and need to engrave just as any other manufacturer. When doing Form 4 you are not the manufacturer but are having an existing NFA item transferred to you.
Many folks that want a SBR have two paths. Become the manufacturer and convert a virgin AR15 lower to an NFA registered SBR OR purchase the SBR and complete Form 4. No engraving is needed on Form 4 because someone else made and registered the SBR.
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