GST DOES NOT APPLY TO PUBLICATIONS ELIGIBLE FOR THE ADVERTISING MATERIAL REMISSION ORDER
The CBSA has updated Memorandum D8-3-1 to reflect when trade advertising material classified under HS Tariff Item 4911.10.10 and Tariff Code 9929 is exempt from GST under the Advertising Material Remission Order.
Currently, the following advertising material is duty-free and GST-exempt under OIC 74-2522:
- Freight rates, passenger rates and timetables issued by transportation companies abroad and relating to transportation outside Canada, not containing publicity material relating to Canadian products or services (HS Tariff Item 4911.10.10)
- Tourist propaganda issued by national or state governments or departments thereof, boards of trade, chambers of commerce, municipal or automobile associations and similar organizations (HS Tariff Item 4911.10.10)
- Printed advertising materials of Chapter 49, including brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist promotional materials and posters, imported from the United States, Mexico, Chile or Costa Rica, regardless of the country of origin or tariff treatment entitlement, used to promote, publicize or advertise a good or service, supplied free of charge, imported in packets that each contain not more than one copy of each such material and that neither such materials nor packets form part of a larger consignment (Tariff Code 9929)
- Each importation of advertising material consists of one document, consists of more than one document but does not include more than one copy of any one document, or irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.); and
- The advertising material clearly shows the name of the foreign supplier of the goods or services, and does not show any Canadian source of supply for the goods or services.
- If after importation it is determined that the goods do not qualify under tariff item Nos. 4911.10.10 or 9929.00.00, the importer must ensure that full GST/HST is paid within 90 days of discovery.
The above catalogues, price-lists, and trade notices are entitled to a remission of the GST/HST under the following conditions:
Additional information concerning this and other recent developments is available from our technical consulting group.