Here?s the actual wording of 922(k) (source, Cornell law library):
(k) It shall be unlawful for any person knowingly to transport, ship, or receive, in interstate or foreign commerce, any firearm which has had the importer?s or manufacturer?s serial number removed, obliterated, or altered or to possess or receive any firearm which has had the importer?s or manufacturer?s serial number removed, obliterated, or altered and has, at any time, been shipped or transported in interstate or foreign commerce.