Yes, has to go to an FFL, even if the buyer has a C&R license. C&R is just fine to import into the state. It just depends on the FFL who is receiving it. Some shops will not accept them but most will. I am in California and I have brought in many C&R guns for transfer. My local FFL is great but I have to show some kind of proof that it is C&R to them. The only thing they wont transfer is a current year C&R because it is too hard to track down lineage unless there is documentation showing day/month/year production or ship out date.