NJ prohibits the manufacturing of firearms unless one first obtains a license to manufacture firearms. To do so is a violation of 2C:39-9d. Completing an 80% lower is manufacturing (as you're taking something that is "not a firearm", and making a firearm out of it).
There is no specific law against owning an 80% lower. But the minute you perform 1% of work on it, in NJ, the ATF considers it a firearm, and NJ considers you to have manufactured a firearm.
However you go about legally acquiring a firearm outside of the borders of NJ, is beyond the applicability of NJ laws. Just as you may legally acquire a long arm in another state from an FFL, and transport it back into NJ, you can do the same with an 80% lower that has been turned into a firearm.
So - to answer what you're probably really getting at.... yes, you may legally purchase an 80% lower as a resident of NJ, transport it outside of the state, finish it into a working firearm, then transport it back into NJ and possess it here.
Of course, since the above reads like specific legal advice, I should also advise that I am not an attorney, and the above is simply my lay opinion on the matter - NOT to be construed as actual legal advice. You are strongly encouraged to seek competent counsel on the matter, from a licensed attorney familiar with NJ's intricate firearms laws, before actually engaging in such activity.