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Overseas repair/adjustment customs question

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If a client needed a little change and it wasn't quite possible for them to do it, and the item needed to be shipped back to the maker for the repair, would customs again have to be "dealt with?"
Or since the repair (more like an adjustment) would be most likely no charge once it was shipped to me, would it be ok legally to mark it as a gift to go back?

I refuse to mark commissions as gifts because of the legal ramifications, but in this case, would the person receiving the mask AGAIN have to pay customs? I'd still want to insure it, so does anyone have any input on this? Does paying for insurance raise a flag for customs?

If anyone had some prior experience in dealing with something like this, I would be very grateful.

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