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Do I have to serialize my barrels?

And so you believe then that your regular California customers can mail you barrels for work, and you can mail the finished product back to them, without doing any additional paperwork or checks, soley because you possess a FFL03 + COE?
My C&R exemption only covers barrels that fit into C&R guns.
The non-C&R barrels can come in through any of the 01 or 07 FFL's I am employed by or the owners can come over in-person just like firearms.
 
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