; requirements (1) Ban on making firearm before obtaining serial number (A) In general It shall be unlawful for any person, in or affecting interstate or foreign commerce, to make a firearm, unless the person has obtained a serial number and identifying mark for the firearm under this section. (B) Make defined In subparagraph (A), the term make means produce, construct, or fabricate by any means. (2) Presentation of firearm for which serial number is issued for verification by issuing dealer Within 90 days after a person obtains a serial number and identifying mark for a firearm under this section, the person shall present the firearm to the licensed dealer who issued the serial number and identifying mark. On presentation, the licensed dealer shall verify that the serial number has been stamped on or otherwise permanently affixed to the firearm and that the firearm matches the description provided by the person when the request for the serial number and identifying mark was made. (3) Ban on possession or transfer of firearm without serial number It shall be unlawful for any person, in or affecting interstate or foreign commerce, to possess or transfer a firearm made after 1968 by a person who is not a licensed manufacturer, unless— (A) a serial number and identifying mark for the firearm has been issued under this section; (B) within 10 days after the issuance, the serial number and identifying mark is stamped on or otherwise permanently affixed to the firearm; and (C) if the firearm is made from polymer plastic, 3.7 ounces of material type 17–4 PH stainless steel, on which the unique serial number or identifying mark is stamped or otherwise permanently affixed, are embedded within the plastic. (4) Exceptions This subsection shall not apply to— (A) a firearm to which a serial number has been assigned pursuant to section 923 of this title or chapter 53 of the Internal Revenue Code of 1986