00000nam 2200000za 4500 9.804717 CaOODSP 20221107135459 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/8-2-9-2015E-PDF Tariff item No. 9815.00.00 – charitable goods [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 3 p. Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-9, October 15, 2015 Issued also in French under title: Numéro tarifaire 9815.00.00 – articles de charité. “Ottawa, October 15, 2015.” Includes references. Superseded Memorandum D8-2-9 dated November 18, 2004.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.” gccst Imports gccst Charitable donations gccst Tariffs gccst Customs and excise Canada Border Services Agency. Numéro tarifaire 9815.00.00 – articles de charité (CaOODSP)9.804718 Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-9, October 15, 2015 (CaOODSP)9.816825 PDF 60 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-9-2015-eng.pdf