No, the taxpayer must also have the appropriate Federal Firearms license (FFL). In order to import NFA firearms, the person must have an FFL as an importer of firearms under the Gun Control Act (GCA). Similarly, to manufacture NFA firearms, the person must have an FFL as a manufacturer of firearms under the GCA. To deal in NFA firearms, the person must have an FFL that allows him/her to deal in firearms under the GCA (see next question, too). Please note that importers may also be required to register under the Arms Export Control Act. For further information, please refer to the FAQs dealing with the importation of firearms (Section L).