A nonlicensee may not transfer a firearm to a non-licensed resident of another state. A nonlicensee may mail a shotgun or rifle to a resident of their own state or to a licensee in any state.
The U.S. Postal Service recommends that long guns be sent by registered mail and that no marking of any kind which would indicate the nature of the contents be placed on the outside of any parcel containing firearms.
Handguns are not mailable. A common or contract carrier must be used to ship a handgun.
[18 U.S.C. 1715, 922(a)(5) and 922 (a)(2)(A); 27 CFR 478.31]