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National Library News |
that amendments have been made to the customs tariff that deals with Temporary Importation. This is the tariff which applies when a library borrows a book from a library in another country. In order to simplify the tariffs, several numbers have been combined into a common tariff. Libraries should no longer cite Tariff 9812.00.00; the new tariff number for materials you borrow is Tariff No. 9993.00.00. The GST code continues to be Code 51. These changes do not affect the tariff and GST codes for the return of materials that you have lent to a library in another country. Examples of suggested wording on parcels are given below.
For books you borrow from a foreign library:
Attention Revenue Canada
Tariff No: 9993.00.00
GST Code: 51
International loans between libraries (International act of 1978)
No commercial value: any value stated is for insurance purposes only
For the return of books you have lent a foreign library:
Attention Revenue Canada
Tariff No: 9813.00.00 or 9814.00.00
GST Code: 66
Property of <name of your library>; material returned on interlibrary loan.
Tariff 9813.00.00 relates to a book printed/published in Canada and Tariff 9814.00.00 applies to a book printed/published outside Canada.
More detailed information can be found in Memorandum D8-1-1, Temporary Importation (Tariff Item No. 9993.00.00) Regulations, on the Web at <www.rc.gc.ca/E/pub/cm/d811ed/README.html> and Memorandum D8-2-1, Canadian Goods Abroad, on the Web at <www.rc.gc.ca/E/pub/cm/d821ed/README.html>.