27 CFR § 478.34
Removed, obliterated, or altered serial number
April 24, 2020
No person shall knowingly transport, ship, or receive in interstate or foreign commerce any firearm which has had the importer's or manufacturer's serial number removed, obliterated, or altered, or possess or receive any firearm which has had the importer's or manufacturer's serial number removed, obliterated, or altered and has, at any time, been shipped or transported in interstate or foreign commerce.
[T.D. ATF-313, 56 FR 32508, July 17, 1991]