Memorandum D10-14-15
Locator Code: 262B
Ottawa, July 31, 1998
SUBJECT
MUSEUM AND OTHER EXHIBIT ARTICLES
(TARIFF ITEM NO. 9818.00.00)
This Memorandum outlines the certification requirements of tariff item No. 9818.00.00.
Legislation
Tariff item No. 9818.00.00 reads as follows:
Articles imported by or for public museums, public libraries, universities, colleges or schools, to be placed in such institutions as exhibits, accompanied by a certificate, in duplicate, in the prescribed form with the information to be provided with the form, and signed by a responsible official of the institution in which the articles are to be exhibited.
GUIDELINES AND GENERAL INFORMATION
1. You will find in the attached Appendix a sample of the Certificate that must accompany museum and other exhibit articles imported under tariff item No. 9818.00.00.
2. You must number the articles consecutively and attach a description of the articles to the Certificate.
3. The Certificate must be signed by a responsible official of the institution in which the articles are to be exhibited.
4. According to the Certificate, the articles will not be disposed of for other use than exhibit in a museum or other institution without the prior amendment of the customs accounting documents for the importation.
APPENDIX
Certification
The ................................... (quantity) articles numbered consecutively and described on a separate sheet attached hereto, imported by .............................. (Name of importer) are for the .............................. (Name of Institution) of ........................................ (Address).
They will be placed as exhibits in the said institution and will not be disposed of for other use without the prior amendment of the customs accounting documents for the importation.
........................................................
Name of Official of the Institution
........................
Date
.............................
Title of Official
REFERENCES
ISSUING OFFICE -
Trade Policy and Interpretation Directorate
LEGISLATIVE REFERENCES -
Customs Tariff, tariff item No. 98188.00.00
HEADQUARTERS FILE -
HS 9818.00
SUPERSEDED MEMORANDA "D" -
D10-14-15, January 1, 1988
OTHER REFERENCES -
N/A
SERVICES PROVIDED BY THE DEPARTMENT ARE AVAILABLE IN BOTH OFFICIAL LANGUAGES.
THIS MEMORANDUM IS ISSUED UNDER THE AUTHORITY OF THE DEPUTY MINISTER OF NATIONAL REVENUE.
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