Tariff item No. 9815.00.00 – charitable goods .: Rv55-5/8-2-9-2015E-PDF
Superseded Memorandum D8-2-9 dated November 18, 2004. This memorandum outlines the conditions under which donated goods qualify for customs duty free entry under tariff item No. 9815.00.00 and for relief from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and excise duties for the following goods: “Donations of clothing and books for charitable purposes; donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada; and photographs, not exceeding three, sent by friends and not for the purpose of sale.”
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.804717&sl=0
| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Tariff item No. 9815.00.00 – charitable goods . |
| Series title | Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-9, October 15, 2015 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Numéro tarifaire 9815.00.00 – articles de charité. “Ottawa, October 15, 2015.” Includes references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2015. |
| Description | 3 p. |
| Catalogue number |
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| Subject terms | Imports Charitable donations Tariffs Customs and excise |
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