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Efstathios, yes Sir it will need to be shipped and transferred (being serialized) the same as a complete firearm. Cheers and stay safe!

The lower receiver is the part the atf considers the firearm. So even though it's not complete, it's still considered a firearm. And unfortunately already illegal in New York due to the pistol grip and collapsible stock. So this wouldn't be able to be shipped to new York as is. You will likely have to buy a stripped lower instead of a complete lower for legal reasons. Sorry but hope this helps.

It is considered a firearm and would need to be sent to a ffl