Many Canadian small and medium-sized businesses have been shipping internationally for years without ever producing a export declaration. As long as the packages are shipped to the United States, everything is fine: the U.S. exemption covers virtually all of their shipments. The problem arises with the first customer in France, Japan, or the United Arab Emirates, when the carrier requests a «declaration reference number» that the sender does not have.

Since the B13A paper form was discontinued, everything is now processed through the Canadian Export Reporting System (SCDE / CERS) from the Canada Border Services Agency (CBSA). The process is free, but it requires prior registration, an export identifier, and a submission deadline before loading—three requirements that regularly hold up pallets at the airport.

Here’s what an exporting small business needs to know in 2026: when a declaration is required, what deadlines to meet depending on the mode of transportation, what information to prepare, and the cost of failing to comply.

When is an export declaration required?

The basic rule consists of three cumulative conditions. A declaration is required when the goods:

• have a value of 2,000 1Q–4Q Revenue or more;
• leave Canada for a destination other than the United States;
• are exported for commercial purposes.

For shipments valued at less than 2,000 $ CA, non-controlled goods are generally exempt. But be careful: the value is calculated per shipment, not per item. Three boxes of parts, each valued at 800 $, shipped on the same day to the same customer constitute a shipment totaling 2,400 $—and are therefore subject to declaration.

The controlled, regulated, or prohibited goods follow a different logic: they require a permit, a license, or a certificate regardless of the value, even for a sample of 50 $. This includes dual-use goods, certain technological products, weapons and ammunition, lumber, hazardous waste, and certain agricultural and animal-derived products.

The U.S. Exemption and Its Two Pitfalls

Goods exported for consumption in the United States are generally exempt from Canadian customs declarations—which explains why most small and medium-sized businesses have never filed one. Two exceptions regularly catch exporters off guard:

• Transit through the United States. Goods that pass through U.S. territory under transit and export (T&E) bond to a third-party destination—such as a container departing from Montreal via Newark to Brazil—must be declared. The final destination matters, not the point of exit.
• Controlled goods. Even when shipping to the United States, a regulated item requires a permit. The exemption applies to the declaration, never to the authorization.

A rarer case also warrants attention: goods of U.S. origin that are re-exported from Canada to a country on the List of Designated Countries may require an individual export license.

Deadlines to Meet Before Loading

This is the most costly mistake, because it results in days of delay rather than dollars. The report must be submitted before loading, and the notice period varies depending on the mode of transportation.

In any case, the Declaration Reference Number The number issued by the system must be given to the carrier, who will then present it to the CBSA. Without this number, the carrier will often refuse the goods, or the shipment will be held up at the terminal.

CERS or G7-EDI: Two Ways to Report

The CBSA offers two electronic channels. The choice depends on the volume of exports, not on the size of the business.

For an SME, the CERS portal is almost always the right choice—it’s also the approach the CBSA recommends if you’re unsure. Keep in mind two prerequisites: a business number valid and a RM export program ID. Don't wait until the day before you launch to register: start the process before you even have your first customer outside the United States.

Information to Prepare Before Logging In

It takes 15 minutes to fill out a claim form… provided all the required documents are included. Gather the following in advance:

• the identity of the exporter (business registration number, address) and the final consignee—if the final consignee is unknown, the foreign importer is listed;
• the certifier: the person who certifies that the information is accurate and complete (company name, address, and email address are required);
• by commodity line: HS code, specific description (generic terms such as «parts» are not accepted), quantity, unit of measure, FOB value at the point of exit, country and province of origin;
• shipping costs (in Canadian dollars, estimated if necessary) and the total gross weight of the shipment;
• mode of transportation, point of departure, name and code of the carrier, name of the vessel (for maritime transport), and container numbers, if applicable;
• the final destination country, the date of export, the number and type of packages, and the permit numbers for controlled goods.

One detail that causes many declarations to be rejected: the description of the goods must match exactly the same as that of the permit, license, or certificate when the goods are inspected.

Penalties, Records, and Inspections

An undeclared export is not simply a missed formality. The CBSA may impose administrative monetary penalties, detain or seize the goods, and, in serious cases, file criminal charges. The real cost to an SME is measured primarily in terms of time: a shipment held up, a customer waiting, a follow-up with the freight forwarder, and sometimes storage fees at the terminal.

Another obligation that is often overlooked: the Export records must be retained in Canada for six years after export. Commercial invoices, declarations, proof numbers, permits, proofs of delivery: one digital file per shipment is sufficient, provided it is properly archived.

Checklist for Your Next Export Outside the United States

• Check the total value of the shipment: If it exceeds 2,000 $ CA to a non-U.S. destination, a declaration is required.
• Check whether the goods are subject to controls—if so, obtain the necessary permit regardless of value, including for shipments to the United States.
• Confirm CERS registration and RM ID before to promise a shipping date.
• Classify the goods (HS code) and provide a specific description, not a generic one.
• File the declaration by the deadline for the selected mode of transport: 48 hours for maritime transport; 2 hours for air, rail, and postal transport; and immediately before export for road transport.
• Provide the declaration reference number to the carrier and keep it on file.
• Archive the entire file for six years.

Please note: The thresholds, deadlines, and requirements described here reflect the rules published by the CBSA at the time of writing. The transportation, brokerage, and storage costs listed for informational purposes only may vary depending on your agreement, the service you choose, and the freight forwarder.

The export declaration is one of the few points in the supply chain where a two-hour delay can cost a week. If you’re expanding into a market outside the United States and would prefer to entrust classification, documentation, and coordination with the carrier to a team that handles this every day, talk to Shipping Store : We prepare your international shipments, compare service options, and provide you with a complete export package, ready for the CBSA.