(A6) Does the GCA prohibit anyone from making a handgun, shotgun or rifle?
With certain exceptions a firearm may be made by a nonlicensee provided it is not for sale and the maker is not prohibited from possessing
firearms. However, a person is prohibited from assembling a nonsporting semi-automatic rifle or nonsporting shotgun from imported parts. In addition, the making of an NFA firearm requires a tax payment and approval by ATF. An application to make a machinegun will not be approved
unless documentation is submitted showing that the firearm is being made for a Federal or State agency.
[18 U.S.C. 922(o) and (r), 26 U.S.C. 5822, 27 CFR 478.39, 479.62 and 479.105]