P.O. Box 2068     Ormond Beach, FL 32175    (386) 677-7314

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Exact text from ATF publication 5300.4 (01-00), page 136:

(B8) May a non-licensee ship a firearm through the U.S. Postal Service?

A non-licensee may mail a shotgun or rifle to a resident of his or her own State or to a licensee in any State. Handguns are not mailable. 

A common or contract carrier must be used to ship a handgun. A non-licensee may not transfer any firearm to a non-licensed resident of another State.

The 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.

(B9) May a non-licensee ship a firearm by carrier?

A non-licensee may ship a firearm by carrier to a resident of his or her own State or to a licensee in any State

A common or contract carrier must be used to ship a handgun. 

In addition, Federal law requires that the carrier be notified that the shipment contains a firearm and prohibits common or contract carriers from requiring or causing any label to be placed on any package indicating that it contains a firearm.

[18 U.S.C. 922(a)(2)(A) and 922(e), 27 CFR 178.31]