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关于 邮购是否免税的问题 退税表 D6-2-6

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发表于 2011-9-29 22:42 | 显示全部楼层 |阅读模式
老杨团队,追求完美;客户至上,服务到位!
Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations4 B1 ?5 j1 v7 b
上面说 非商业 进口 可以免关税?
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. R5 _# r8 @4 ]/ ^$ s2 v7 t4 b( A7 j

8 _# }, J" l- v) W* m0 m5 L1 m- chttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
0 b* _: k" y1 k9 u+ Z1 H# @
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/ u- w6 _! w! {: X3 v/ t- l; aRefund Requests, ?* s' Q! G  [3 o( I( [8 ~
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who. k8 ]0 v: b% k7 V" T- \
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
' ~% \: O: O% M+ T$ [of those duties, and the Minister may grant to that person a refund of all or part of those duties, if. Q+ }9 h8 Q) F- [2 d9 F/ T. d
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
$ t2 U' @6 r. ^  ?Canada to the time of release;6 `+ m9 T6 f0 F) L6 G
(b) the quantity released is less than the quantity in respect of which duties were paid;- ~9 |5 p4 v# V1 A+ k* d
(c) they are of a quality inferior to that in respect of which duties were paid;
! G! U! n, v* J4 K(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
6 E0 u  W  Q) m+ Itariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
! \) e! H) E6 jcase may be, was made in respect of those goods at the time they were accounted for under
4 S) ]) x7 a( d( I" ^subsection 32(1), (3) or (5);8 P. f0 i/ w7 Z& P2 k% k9 @+ G# s
3) f: s- ]1 p6 B- r/ A" ~1 m
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for6 D# d" q, ~$ C4 Y- M1 d
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
& s5 ~1 f# Q! m# zaccounted for under subsection 32(1), (3) or (5);
. @# Y# w" {# I& M# k' ](d) the calculation of duties owing was based on a clerical, typographical or similar error;
, c3 G7 s) g9 O. u(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)7 G( \, @' p* }2 a
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
- Q9 O) ^6 E  r& ^9 Avalue for duty in respect of the goods and the determination has not been the subject of a decision7 a* ^& G( D# v2 x
under any of sections 59 to 61;
8 a  Y9 i( n" |+ l; }* I' M8 K: [(f) [not applicable to non-commercial goods];7 U4 P& Q: s4 T
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
& H+ F; K! W. e2 D" o- G(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
" i: X/ ]; a  Y; V$ E9 hon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
6 q& W- n0 ]* P  e& p* E1 p: y$ w) {this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a)." p4 s0 Y  F& X! y9 f
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim6 {. ^+ i! B  o1 T3 P) p% t
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.& H. l( ~( n% ^) K$ q6 c9 T: s
(3) No refund shall be granted under subsection (1) in respect of a claim unless5 s5 l$ y: X& y4 }/ B" {
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in3 ]3 P' R4 B6 e7 u5 L" ~
respect of which the claim is made or otherwise verify the reason for the claim; and
5 B1 k: H' l/ Z+ s(b) an application for the refund, including such evidence in support of the application as may be, m( T$ b6 g* V" i- U
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
5 B# K2 c" Q0 p% r& ]7 }prescribed information within5 c8 g, O& [: {% t: g3 I
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
/ G" ?" F0 N+ e+ ?- Z6 H+ nor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
% Y5 i: J, u$ W2 L(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods; `/ n' s' R. R# a
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
! O( b0 |: H$ \1 S+ K(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of$ }3 \# l6 O/ H% M; `% ^1 P
this Act as if it were a re-determination under paragraph 59(1)(a) if
2 p, \+ G+ l! u(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
% {6 n/ u4 w3 D# T, h) D2 rbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not  Z% }8 v9 R0 T! m. _
eligible for preferential tariff treatment under a free trade agreement; or, t  p  A& ^0 v$ H4 O* r1 g+ [
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied& ~- `" T  N: ?) ^) y8 F
because the origin, tariff classification or value for duty of the goods as claimed in the application is
. {" R, ~, E$ `; _0 m$ M, wincorrect.
, Y1 E. b' i9 a& ~9 x(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
" ?$ D4 ^! m3 r/ q! {(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
: u6 L0 d* x: B7 ~' fother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
8 \' B# z% K8 H/ R% z; j4 hwere a re-determination under this Act of origin, tariff classification or value for duty.! o6 m9 M" I. u, P5 {( ~# ^. ^

( j5 k# P) g9 e8 I这到底是说可以还是不可以啊?
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