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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
( g6 r3 G( V4 M5 X) }3 a; d上面说 非商业 进口 可以免关税?
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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7 @1 c2 ?  ?! b6 J- w5 N6 S8 BRefund Requests& ]  T, A; ?3 C$ F
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
% m$ g1 u% A& ~! U; d( l  ]7 w& x! {paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part8 Q3 f( q* U4 {1 p
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
, C2 i6 W9 M2 b! l; r8 d! b7 T$ {(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to. f& q6 F& x! p. \
Canada to the time of release;; [- K2 f3 Y: A7 W
(b) the quantity released is less than the quantity in respect of which duties were paid;
  A' M, v7 p4 O7 G3 s. P(c) they are of a quality inferior to that in respect of which duties were paid;
1 ?  h8 B, U# [(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
- p& b' T" A& L+ F: i( vtariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the! k/ ]- _, y/ T2 D) `
case may be, was made in respect of those goods at the time they were accounted for under* n' J8 b/ t7 O4 |7 x1 |) Z" L
subsection 32(1), (3) or (5);  w1 G$ K6 ]/ Q5 n
3
* P2 G. \6 F% R: i(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for* X/ K2 C( l3 i) w: t
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
$ }$ K! ^% B& B! A1 u( N# Eaccounted for under subsection 32(1), (3) or (5);2 L, m( K  R0 [1 ^# N
(d) the calculation of duties owing was based on a clerical, typographical or similar error;. x) F- T& }" Q* S% `5 m
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
8 u# A" Q8 \- O2 Hof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or0 u# O" ~+ u& k+ f% p& n
value for duty in respect of the goods and the determination has not been the subject of a decision
) O/ P/ s9 _4 o' ?% x/ Zunder any of sections 59 to 61;9 O- x/ R/ H. i8 B7 A7 M
(f) [not applicable to non-commercial goods];5 M3 }: X3 J& R4 `7 O% ~
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
7 }! ^+ y9 u  m+ B% D: t/ L(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
1 }  H0 H6 \2 f* r- g5 Con tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of: C: |8 U( ?- V5 Y4 \' d& u
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
; }2 z% d* ~$ X) g(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
4 i% f8 k( r3 Y* H6 qunless written notice of the claim and the reason for it is given to an officer within the prescribed time.
8 P# Q* P* ~0 o: v5 ]4 V5 A1 m! ](3) No refund shall be granted under subsection (1) in respect of a claim unless
; Q7 s0 A, I# _& A- E4 N(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
! ^" [6 Q5 q  L( w- P! }* Rrespect of which the claim is made or otherwise verify the reason for the claim; and
7 c' o9 T, ~* A. e* `4 j+ m/ N; S2 S(b) an application for the refund, including such evidence in support of the application as may be
7 [0 p# }" K7 R: R; Sprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
- S. ]2 t* R* Dprescribed information within8 y9 O' V4 `  C; o# T
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
, K# B1 B5 v! z# U* @or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
  f% e* `7 [% a6 J(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods" M+ u& Y: s& u
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
! B7 z0 u# _* H/ J7 c, v+ _. V(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of" k$ A- Y8 d: z, Q
this Act as if it were a re-determination under paragraph 59(1)(a) if( n, S6 b; D* r4 C+ C
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
9 e+ f5 E4 G: v' h) z: e! kbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not$ N8 ]* {0 Y7 f' _! l( @3 S( T0 S
eligible for preferential tariff treatment under a free trade agreement; or
. l( a: V6 f! s1 _(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
; z9 p- {: r, P9 J9 wbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
: f; Q8 P- {7 W  x% Kincorrect.
/ ~5 w& \7 Q2 c0 O3 |(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
3 z! D- `1 f6 u. u+ u(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
  z% U" x# l+ D: A/ B* r( hother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
2 G' N* j3 K9 J( a$ rwere a re-determination under this Act of origin, tariff classification or value for duty.. X5 ?2 E8 T9 S, U$ j% U( R; g

" \' n: x" c% Q, R这到底是说可以还是不可以啊?
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