Of course they do - you simply enter "NSN" for the serial number, as you would for any other legal firearm without a serial number. You are not "required" to work on non-serialled homebuilds, but nothing in federal laws or regulations forbids you from doing so, just your personal preference or business policies.
There is no legal distinction between an unserialled pre-68 firearm and an unserialled post-68 homebuild.






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