The recipient will have to pay the taxes, no matter how you ship it.
The safest way that I have found is Fedex insured through a second party since Fedex insurance on jewelry is limited to $100. They will tell you this and return your insurance payment if you make a claim.
I use Parcel pro and they cover it until the parcel is delivered. You may want to go through a jeweler who has this service to be sure that you are insured.
US mail insured is not good since the insurance stops at the border.
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