Transborder Interlibrary Loan and the GST , National Library News, vol. 27, no. 5, May 1995, pp. Background Interlibrary borrowing and lending arrangements between libraries in the United States and Canada have flourished for many years. Electronic ordering systems have increased the amount of cross-border ILL traffic. However, ILL shipments between the two countries has been problematic.
Anecdotal evidence suggests that most problems occur with customs.
For Canadian libraries, GST, custom clearance fees, and postal handling fees have been levied on interlibrary loan materials. U.S. libraries have also been charged custom clearance fees. This fact sheet will guide U.S. libraries on the most effective methods of shipping and returning materials to Canadian libraries. This fact sheet applies primarily to returnable material. This fact sheet does not apply to other foreign countries, as different shipping regulations apply to materials sent to Mexico or other foreign countries.