Last time I shipped my tandem, I found the best overall and cheapest way was in two boxes.
Removing both wheels, handlebars and saddles, and the frame will fit into a box only slightly bigger than buy without a prescription a standard bike box, and will be under the "oversize limit" of most freight companies, Then box the wheels in another box.
Cost of shipping was about $80 for both. Cost to ship in one over sized box would have been about $150.

 

logo What Would Be The Least Expensive Way To Ship A Tandem Bicycle To Someone In The States?
THREE 70s BLACK COLUMBIA TWOSOME TANDEM GRIPS USE ON OTHER COLUMBIA BICYCLES TOO
THREE 70s BLACK COLUMBIA TWOSOME TANDEM GRIPS USE ON OTHER COLUMBIA BICYCLES TOO
Paypal   US $15.00
1898 Ad American News Company Bicycles Arena Tandem ORIGINAL ADVERTISING
1898 Ad American News Company Bicycles Arena Tandem ORIGINAL ADVERTISING
Paypal   US $36.95
1898 Ad Sterling Cycles Bicycles Road Racer Tandem Chainless Transport Chicago
1898 Ad Sterling Cycles Bicycles Road Racer Tandem Chainless Transport Chicago
Paypal   US $36.95
1896 Ad Side Seat Tandem Punnett Bicycles Cycle Reuben Kaufman Trick Cyclist
1896 Ad Side Seat Tandem Punnett Bicycles Cycle Reuben Kaufman Trick Cyclist
Paypal   US $46.95
Sram Pit Stop Inner Gear Wire For Bicycles 3100mm Tandem Recumbent
Sram Pit Stop Inner Gear Wire For Bicycles 3100mm Tandem Recumbent
Paypal   US $14.31
Greenline Bicycles 26 Seven Speed Independent Pedaling Tandem Beach Cruiser
Greenline Bicycles 26 Seven Speed Independent Pedaling Tandem Beach Cruiser
Paypal   US $347.57