Any person may ship firearms directly to a licensee in any State, with no requirement for another licensee to ship the firearm. However, handguns are not mailable through the United States Postal Service and must be shipped via common or contract carrier.(18 U.S.C. §§ 1715). Firearms shipped to FFLs for repair or any other lawful purpose may be returned to the person from whom received without transferring the firearm through an FFL in the recipient’s State of residence. FFLs may also return a replacement firearm of the same kind and type to the person from whom received. 18 U.S.C. § 922(a)(2)(A).
You are responsible for following Shipper Guidelines for shipping firearms.
And don't forget, I pay the return Shipping.