“Remanufacturing” occurs when a new and different firearm is produced from an existing firearm (i.e., frames or receivers or complete weapons) by completing, assembling, applying coatings, or otherwise making them suitable for use. Remanufacturing cannot occur if a firearm has never entered into commerce. An example is when a licensee purchases a used firearm from another licensee or a non-licensee, then performs a manufacturing process, such as cerakoting for the purposes of sales and distribution.