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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
3 Q4 j' i5 {: r6 y% }上面说 非商业 进口 可以免关税?1 _4 l3 q/ E- `$ j

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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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+ s9 O" z+ A. p9 s" p1 C% fRefund Requests: L; [, D0 @$ s: u: l& [
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who6 {) d! \, J4 g% ]% [6 v
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part+ f# k3 m& S1 x* _; ]: U
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if4 {$ ?1 d& u3 @# J3 e: |, G
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to6 z1 K/ u# C1 g8 W; }
Canada to the time of release;, U. M- \. E& W- b7 V- Z) m5 P  Z
(b) the quantity released is less than the quantity in respect of which duties were paid;: o, J) Q7 z  w+ K
(c) they are of a quality inferior to that in respect of which duties were paid;- P* T; j% \( l/ |) E! P- B
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
1 F$ i6 j5 s$ H/ |$ xtariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
1 O% w2 U" E. ~" w6 P' s  _case may be, was made in respect of those goods at the time they were accounted for under
" L3 ]% ]4 K# q) |8 K& A, bsubsection 32(1), (3) or (5);7 E# J' \; w+ p* Y
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for: b' F6 Q0 C3 ^6 y6 s: f4 O& [
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are( z' E; T: Y' |- g* I
accounted for under subsection 32(1), (3) or (5);) D8 `- W! f: J6 Y, L0 x
(d) the calculation of duties owing was based on a clerical, typographical or similar error;$ S3 s' T- ~" U# _- \6 N% p
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
; j( @" ?- h. {9 V9 O9 Mof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
' Y! G. g( g- F3 n  M. n% lvalue for duty in respect of the goods and the determination has not been the subject of a decision5 |% K" ]# G  G# s' O
under any of sections 59 to 61;/ ]! F4 _3 J* M% H/ S: I; W# X( C
(f) [not applicable to non-commercial goods];
; K9 \9 e1 \7 r( D. @4 A4 M(g) the duties were overpaid or paid in error for any reason that may be prescribed.
0 f& @$ A4 \( Y( Z& y' j: Y(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based; O; }1 P9 d* R9 o1 ?. |+ N
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
( |% B1 ~* h7 \) w  x8 Mthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
* r9 s; }4 G6 M4 {* r3 Z$ A( g(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim0 q9 h* v& x  [4 z/ l/ x7 ?. ?, N
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
, d- D5 W+ l. k, d(3) No refund shall be granted under subsection (1) in respect of a claim unless
' g8 Z+ z  S8 C0 n2 f(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
0 u9 B2 |# A7 ?0 X  Xrespect of which the claim is made or otherwise verify the reason for the claim; and7 J: g& {. `$ Z* n+ u9 l9 @; n
(b) an application for the refund, including such evidence in support of the application as may be
4 L: u) t8 _- t( u  o( g. D; kprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
/ g& f$ }2 o0 ^, Z: c( A* aprescribed information within. P9 d& q4 m# @6 l0 J  r
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)" u$ ^2 Z" D% ^" }9 z& O) ]' N
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and- a3 |5 D, h4 D' U* W) _; }
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
5 d# f) j+ o/ e" ^0 mwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
5 o. T( Y3 x3 D- o3 |, W(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of9 q, z- p: P: Z6 F0 Q
this Act as if it were a re-determination under paragraph 59(1)(a) if- U) m7 c# P- K0 N
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
  L& f; y9 S- J5 ?' G9 u9 i; e, ibecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
* g8 A; R% y* g7 Jeligible for preferential tariff treatment under a free trade agreement; or/ T' C' F. U; |- P* c& x
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
. F9 q+ \# U, @+ Cbecause the origin, tariff classification or value for duty of the goods as claimed in the application is! H! E9 ^# X1 e0 B  [# W
incorrect.' T7 c# q. Z' Z* t* b' _) L
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),, k, t! u! k) Z% q# V# [
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground9 h3 I+ ]* J6 d( \. f& K
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
; ?1 ]* V4 k* r; ^' _were a re-determination under this Act of origin, tariff classification or value for duty.% N" v* Q  Y1 P4 ]+ T6 L
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