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Posted: 1/17/2015 2:18:02 PM EST
If you REWAT a form 5 DEWAT C&R machinegun. Does it have to be marked as myself being the maker? Do C&R guns have an exemption? Form 1 is the correct form I assume.
Link Posted: 1/17/2015 6:52:07 PM EST
Yes, Form 1 to REWAT and you must mark it as you would any other Form 1 gun. There's no exemption for C&R guns.
Link Posted: 1/18/2015 1:05:26 PM EST
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Originally Posted By Homeinvader:
Yes, Form 1 to REWAT and you must mark it as you would any other Form 1 gun. There's no exemption for C&R guns.
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Really? I always thought that with a registered DEWAT, you are not the manufacturer, as it never stopped being a "firearm", you are just changing it's taxable status.
Link Posted: 1/18/2015 5:51:24 PM EST
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Originally Posted By msg1956:


Really? I always thought that with a registered DEWAT, you are not the manufacturer, as it never stopped being a "firearm", you are just changing it's taxable status.
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Discussion ForumsJump to Quoted PostQuote History
Originally Posted By msg1956:
Originally Posted By Homeinvader:
Yes, Form 1 to REWAT and you must mark it as you would any other Form 1 gun. There's no exemption for C&R guns.


Really? I always thought that with a registered DEWAT, you are not the manufacturer, as it never stopped being a "firearm", you are just changing it's taxable status.


10.1.5.1 Reactivation of DEWATS. Deactivated War Trophy (DEWAT) firearms may be returned to a serviceable condition. A DEWAT that has been returned to a serviceable condition (or reactivated) is often referred to as Reactivated War Trophy (REWAT). The act of returning a DEWAT to a serviceable condition is considered the “making” or “manufacturing” of a firearm by ATF. The procedures for reactivation by a non-FFL or FFL with other than a manufacturer’s SOT status or with no SOT status on Form 1 are found in section 6.6 of the handbook. The procedures for reactivation by an FFL with SOT status as a manufacturer are found in section 7.3.3 of the handbook.
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