Bad advice on not declaring a value . This may very well result in it being at customs for a very long time and a value accesed at what they feel is apropriate, which might be higher than your real value, or it may be seized..
Declare the proper value, and let the receicer pay his tax. Customs are not stupid, so make the value realistic. Declaring a "gift" instead of a proper value often does not fly.
Use the USPS to mail it, don't use a courier. they have huge brokerage fees at the receivers end up here.