Here is the reply from ATF:
Good morning,
As you may be aware the GCA, 18 U.S.C. § 922(r), prohibits the assembly of certain semiautomatic rifles and shotguns from imported parts. The implementing regulations contained in 27 CFR § 478.39 include the stipulation that “no person shall assemble a semiautomatic rifle or any shotgun using more than 10 of certain imported parts if the assembled firearm is prohibited from importation under 18 U.S.C. § 925(d)(3) as not being particularly suitable for or readily adaptable to sporting purposes.”
The SKS-M is a factory-produced commercial SKS rifle that came factory-equipped with a Monte Carlo stock and accepts detachable AK-type magazines. The ability to accept a magazine a magazine more than 10 rounds is a non-sporting feature and would make the rifle non-sporting and thus non-importable.
The SKS-D is also a factory-produced commercial SKS rifle that came factory with traditional stock and accepts detachable AK-type magazines. The ability to accept a magazine a magazine more than 10 rounds is a non-sporting feature and would make the rifle non-sporting and thus non-importable.
These commercial SKS rifles were most likely either imported before 922r was signed into law, where they wouldn’t have been held to the sporting standard they are now, or imported after the GCA and are already 922r compliant. Most likely the models mentioned were imported after 1993 and are already 922r compliant. If the SKS is already in compliance with 922r, switching out one factory's original imported stock for another would not violate 922r.
Unfortunately, there are too many variables with the importation and configuration of the various commercial SKS rifles to give a definitive answer via email.
Thank you,
Firearms and Ammunition Technology Division (FATD)
244 Needy Rd, Suite 1600
Martinsburg, WV 25405
Phone: 304-616-4300
Fax: 304-616-4301