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Good evening to you!! All paperwork must be done prior to shipping on NFA items. So that would be the sending FFL. Please see below link for more information. Hope this helps. Have a good rest of your day. 🇺🇸🇺🇸 'Merica' 🇺🇸🇺🇸 https://www.budsgunshop.com/nfaguidelines.pdf

Sending FFL