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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 Importations
% F1 u# O1 f( C  f: m; F! Z上面说 非商业 进口 可以免关税?/ z/ v4 g$ z  l  j8 S

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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf. _! ?7 u/ i3 X; I9 @1 t( H

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Refund Requests6 j7 g: j0 x5 h2 z+ @3 V
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who! f4 @6 h7 b2 |3 y# ]  z
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
4 x3 _: p3 H/ G0 oof those duties, and the Minister may grant to that person a refund of all or part of those duties, if. W% m; t5 o; J5 X/ a* h
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
6 D8 j6 A9 ^) E/ a8 {Canada to the time of release;
- V& H8 _# m8 x6 L6 D% S(b) the quantity released is less than the quantity in respect of which duties were paid;
/ k" d' Y/ s2 T% z8 b  d0 F: J- t(c) they are of a quality inferior to that in respect of which duties were paid;2 ^7 b- i9 F  r2 ?8 [6 W. N  K
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential! m. U3 y. W2 v  X* M7 p$ g
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the; L, V# u7 ^5 |) ^
case may be, was made in respect of those goods at the time they were accounted for under! w8 |. s. k  Z: k
subsection 32(1), (3) or (5);8 u* N. ^" i! D, D6 X1 S
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
+ ]! q  ~$ p! e4 g" k9 zpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are2 ~* D+ R- |2 d/ g& b7 d
accounted for under subsection 32(1), (3) or (5);. \5 n3 n& b- l4 c" V3 W5 @
(d) the calculation of duties owing was based on a clerical, typographical or similar error;  a$ d: p9 K7 H5 b3 f7 j
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
; X6 c5 r' D: o6 ~2 E! b7 xof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
0 p2 a9 P% ^' t* D4 j3 c  S, P1 Qvalue for duty in respect of the goods and the determination has not been the subject of a decision
; N3 o- n& i9 ?under any of sections 59 to 61;
2 N- Q; R4 W, g9 A+ ^8 K& f3 i(f) [not applicable to non-commercial goods];
- V1 x, p2 \& G4 }! D! \(g) the duties were overpaid or paid in error for any reason that may be prescribed.
2 n) y7 {- T/ C4 B' |8 @(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
2 i/ ^# {) p  M$ qon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of6 W/ f/ Q  E" g- [8 P# ~
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).+ R* N! S0 h8 N# U( u; L$ {
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim% G9 g( F  t1 p
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
5 b* g: b$ d9 e0 l4 s( x7 R(3) No refund shall be granted under subsection (1) in respect of a claim unless
3 V4 Z) C( K5 V(a) the person making the claim affords an officer reasonable opportunity to examine the goods in, h! x4 G7 `2 \
respect of which the claim is made or otherwise verify the reason for the claim; and
7 F# I: @$ O/ V0 ~! R4 b  j3 ]4 ^(b) an application for the refund, including such evidence in support of the application as may be6 m% n, z: e7 f1 E
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
' z. z% Z8 t  ]& R. e, k* X- Eprescribed information within
4 |1 I. g' U6 k) e/ l6 e(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
; _* O$ H( {3 G% k: qor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
4 r* s$ X4 {# M1 |* w, S1 Q* p8 |(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods( `0 D# {; W: O* y, g
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
. v( o5 r! R: C$ F+ \(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of, R2 y" H7 r+ d7 f2 F
this Act as if it were a re-determination under paragraph 59(1)(a) if
" N2 ]0 A  T* A% B: e  p! C(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied$ J* j6 d  R" ^, r* L
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
4 n4 T7 R. u0 i, }eligible for preferential tariff treatment under a free trade agreement; or9 Q3 y6 M; ?: K2 v, V" H4 S- ]" T* a
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
. O( r4 U% C: N6 x" wbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
5 [2 _  k$ ^& ?# O9 M) d' J- dincorrect.
0 p, E& v. D0 P7 U* N( d5 ~(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
1 W- q/ Y7 V8 \7 o(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground, f; R# P6 a$ S, D0 D6 m& U# j2 n: A) o
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it4 C1 E; j9 w) x1 R# y7 _! s( c: c
were a re-determination under this Act of origin, tariff classification or value for duty.; r* f( G# Z4 w( ~, B+ ]/ H+ C4 n
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这到底是说可以还是不可以啊?
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