Duty Drawback & Remission
These are two different tools, and it’s worth knowing which one applies to you:
Duty Drawback Program: A refund of duties already paid on imported goods that are later exported, or used as inputs in goods you export. File Form K32 with supporting documentation through the CBSA Assessment and Revenue Management (CARM) client portal.
Duties Relief Program: Relief granted up front, before duties are paid, rather than refunded after. File Form K90 (Duties Relief Application) through CARM; goods generally must be exported within 4 years.
Remission Orders: Targeted relief for specific surtaxes (for example, the United States Surtax Remission Order covering steel, aluminum, and motor vehicle-related goods), usually tied to a specific eligible end use such as manufacturing, food and beverage packaging, agricultural production, or public health/safety. Claims must generally be filed within two years of importation.
General inquiries: CBSA Border Information Service — 1-800-461-9999 (from Canada).
Trade Diversification
With U.S. market access more expensive and less predictable, diversifying export markets is one of the few levers fully within a business’s control. Resources to start with:
Trade Commissioner Service (TCS): Canada’s global network of trade commissioners can help identify buyers, distributors, and partners in new markets, and connect you with in-market support before you commit resources.
CanExport: Ffunding programs that help SMEs offset the cost of pursuing new export opportunities (market research, travel, trade show participation, and adaptation of marketing materials for new markets).
Team Canada Trade Missions: Organized group missions to specific international markets, often paired with sector-specific programming.
Canada’s wider free trade agreement network: Beyond CUSMA, Canada has agreements including CETA (European Union) and CPTPP (Asia-Pacific), which can offer preferential access to markets many exporters haven’t yet explored.
De Minimis Change
This already happened, and it’s easy to miss if you haven’t shipped to the U.S. recently. Effective August 29, 2025, the United States eliminated de minimis (duty-free) treatment for low-value shipments. Previously, any shipment under US$800 could enter the U.S. duty-free with minimal paperwork. That exemption is gone for every country of origin, was made indefinite by regulation in mid-2026, and there is no dollar threshold below which a shipment is exempt today.
What this means in practice for Saskatchewan SMEs selling direct to U.S. customers (e-commerce, Etsy/Shopify-type storefronts, small parcel exports):
Every shipment now requires a formal or informal U.S. customs entry, regardless of value.
Applicable duties, taxes, and fees apply from the first dollar. You must build this into your U.S.-facing pricing rather than absorbing it as a surprise cost.
Expect more paperwork and processing time per shipment; courier and postal partners have adjusted their intake processes, so confirm your current shipping provider’s process rather than assuming older guidance still applies.
Returns from U.S. customers are also affected — a returned item may need to be tracked with the same documentation rigour as the original outbound shipment to avoid double duty charges.
If volumes are meaningful, a customs broker or a trade compliance platform can reduce the per-shipment administrative burden.
