Im not an attorney but I would think the responsible party is the shipper. If I bought a watch off of Amazon or a refrigerator from Lowes and it was never delivered or was damaged in shipping I sure would not think it was my responsibility. Its theirs.
I am not sure why a gun would be any different.
That said I carry a gun insurance policy that gives me piece of mind when shipping guns or receiving them back from repair.
Like insuring a car and you get in an accident. Let the insurance companies from both partys fight it out.
When I ship out a gun I have sold I dont buy additional insurance. The gun is mine and covered until the buyer excepts the gun.