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What law requires them to?
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I can't remember the exact subsections, but it's in 18 U.S.C. 922 and/or 18 U.S.C. 921.
When combined with Common Carrier regulations (47 U.S.C.), they cannot refuse (safe) firearms shipments. They can restrict them and force you to do stupid things like ship them Next-Day Air, but they can't refuse the shipment.