Section 2 (a) on the second page of the form defines production as firearms manufactured during the calendar year, to included separate frames or receivers, actions or barreled actions, disposed of in commerce. A manufacturer who acquires these items from another licensed manufacturer in the assembly and production of complete firearms will include the manufacture of these firearms in their own report. Separate frames or receivers, actions, or barreled actions are to be included in this report when they are exported or disposed of in commerce to a person other than a licensed manufacturer.
- If you manufacture and sell a firearm you are to report it.
- If you manufacture firearms and send them to another licensed manufacturer to finish assembly and the other manufacturer sells the firearms into commerce or exports them, then you do not include these firearms on your report.
- If you manufacture a firearms part, send it to another licensed manufacturer for further assembly, and the other manufacturer returns it to you for sale into commerce or export, then you include these firearms on your report.