Fortunately its the sender's responsibility to get the necessary permit. So when I sell a flute to a Canadian I deal with the permitting. The Canadian doesn't have to do anything except sometimes pay taxes which they shouldn't as handmade flutes are exempt under NAFTA rules.
They also have the option of collecting it here and bringing it up as a personal possession.
Selling it to someone in the States would require a single use permit from Ottawa. More info at
https://www.canada.ca/en/environment-climate-change/services/convention-international-trade-endangered-species/permits/application-forms/export-protected-plants.htmlBut one could also hand carry it across and declare it as a personal possession, and then send it from a US post office to the recipient I suppose. This is not a good option for us makers due to the frequency and quantity of flutes we send out.
I'd just as soon everyone behave and follow the rules, as this will help avoid the rules becoming more strict and harder for those of us who do this for our livelihoods. Also, you can usually sell a flute in Canada to someone else in Canada, and same here for US citizens selling to another US citizen. Many makers are simply choosing to forgo the entire situation by only selling domestically. Buying locally has other advantages.