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If that is the case, send one of these using external funds only...
https://store.steampowered.com/digitalgiftcards/selectgiftcard
For custom amounts over the minimum allowed to purchase, use this guide...
https://www.howtogeek.com/331114/how-to-send-a-steam-digital-gift-card-in-any-amount/
For price references, use this site... https://steamdb.info/
Or use https://isthereanydeal.com/
Difference was less the other way around.
Region Restrictions on Steam
https://support.steampowered.com/kb_article.php?ref=1266-QFZC-2141
That article does not cover the price difference when trying to gift to other countries.
You need to be Steam friends for at least 3 full days. There are no other restrictions on sending them.
FAQ is at the bottom... https://store.steampowered.com/digitalgiftcards/selectgiftcard
Nothing to do with the exchange rate and everything to do with taxes and who gets it.