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They can make you a new gun with your same serial number and ship it directly to you as a repair. They will destroy the old one. Just takes some time for them to jump through paperwork hoops and custom serialization.
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Some states (like Virginia) require replacement guns to go through a LGS (to capture information for state records) but federal law does not (information is recorded by the licensed manufacturer or importer).
Both my son and I have received replacement guns, respectively from SIG and Rock Island, that had different serial numbers and were shipped directly to our residences.
Relevant federal regulations are in 27 CFR 478:
§ 478.147 Return of firearm.
A person not otherwise prohibited by Federal, State or local law may ship a firearm to a licensed importer, licensed manufacturer, or licensed dealer for any lawful purpose, and, notwithstanding any other provision of this part, the licensed manufacturer, licensed importer, or licensed dealer may return in interstate or foreign commerce to that person the firearm or a replacement firearm of the same kind and type. See § 478.124(a) for requirements of a Form 4473 prior to return.
§ 478.124(a) Firearms transaction record.
A licensed importer, licensed manufacturer, or licensed dealer shall not sell or otherwise dispose, temporarily or permanently, of any firearm to any person, other than another licensee, unless the licensee records the transaction on a firearms transaction record, Form 4473: Provided, That a firearms transaction record, Form 4473, shall not be required to record the disposition made of a firearm delivered to a licensee for the sole purpose of repair or customizing when such firearm or a replacement firearm is returned to the person from whom received.
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