here is the more official version http://www.atf.gov/firearms/industry...top-10-qas.pdf

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).
number 7