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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
- H# G/ r1 Z' J, q上面说 非商业 进口 可以免关税?0 v5 K& y' [2 o5 c' n$ k: ~ Q
5 m5 f. S7 q0 H' |2 t3 r) G0 E" |$ m. {+ b4 \! M4 P+ j+ |
6 Y$ W& ^. w$ X, i3 o' ghttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf* R3 ~+ X1 X- V9 J$ N) u" W$ d
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Refund Requests3 |6 f8 }( F( U# ?" k" f3 v+ M7 G- H8 x
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
: \9 d( Y6 w* \. R6 w' Vpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
; ~2 U8 ?" l" E$ yof those duties, and the Minister may grant to that person a refund of all or part of those duties, if9 O X; `( ^! _6 N! D7 _
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to5 H/ D/ X: M" e% h+ I# J
Canada to the time of release;% o+ d' R3 y; p& v }
(b) the quantity released is less than the quantity in respect of which duties were paid;
- ~* T7 l Z0 z( W' s8 A: S(c) they are of a quality inferior to that in respect of which duties were paid;) s8 G: @; ^" \0 O' [: T
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential% [; R& L1 w e2 J9 K( Y
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
3 _' X x' F `* Acase may be, was made in respect of those goods at the time they were accounted for under
% O: U1 l1 [; Z2 Zsubsection 32(1), (3) or (5);: `& `+ h( _- A% e0 F
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# h: i# _- C6 w, N s- d(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for! S3 E! L6 n3 N
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are2 a) I6 j; H8 M, d8 s) \: J9 O
accounted for under subsection 32(1), (3) or (5);
% T9 w- x" |; y; J4 d; h% j. r# f(d) the calculation of duties owing was based on a clerical, typographical or similar error;3 O; H' W% S- }( K
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
& B! B, N4 j/ h9 Z* ]- wof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or ?4 m9 u& S+ _& ?6 o- `6 c
value for duty in respect of the goods and the determination has not been the subject of a decision# ^6 O, a4 P% P \ w
under any of sections 59 to 61;
. K0 n# @8 t! y% D4 Q(f) [not applicable to non-commercial goods];
8 F% g% W0 X0 S6 p( t(g) the duties were overpaid or paid in error for any reason that may be prescribed.3 q5 B6 x5 y3 p3 }% z4 E
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
# F2 J- O( f2 z" Aon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
. a4 e W& Z1 b0 i' h: lthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
* o: z% T: ?4 m+ n8 A% j8 A(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim0 i j7 s' D- @) Y
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
' z( x1 L$ r7 ~4 \) P# [(3) No refund shall be granted under subsection (1) in respect of a claim unless$ [7 @9 h" K: `1 q2 k. ^6 h
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in6 U% J" B* ~& H6 k, j1 }. F# P4 s
respect of which the claim is made or otherwise verify the reason for the claim; and: M- O5 z6 n8 i( }3 A
(b) an application for the refund, including such evidence in support of the application as may be! }- E3 U6 E5 @% g6 I( [
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
$ }% h; p2 r7 g, j7 |- vprescribed information within
8 E5 r/ R8 D5 G% a(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)" P0 w4 W. w$ g! A! V! M; r$ R7 v
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and8 m% L; ?; i+ T* V; u3 v
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods& B; h7 ]$ w4 g n' E% _ J
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
* u9 H' h6 f/ Q: _(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of/ |* T8 w' @8 l9 S8 j
this Act as if it were a re-determination under paragraph 59(1)(a) if1 e5 g* p0 _% j9 o8 G, Q
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
) T; I2 _" n/ P) obecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not6 z- x9 O- n2 s* [; _4 Q6 l
eligible for preferential tariff treatment under a free trade agreement; or/ t' R- f3 ?7 m7 C: a( l2 k
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied+ p: n3 k2 e. i5 |3 J" i. I
because the origin, tariff classification or value for duty of the goods as claimed in the application is
8 Q8 i) P/ H# ?) j7 r! ?( Cincorrect.
( B: q4 h/ S# }4 \+ l(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),+ B! h7 s6 K7 A) t7 A' d
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
- j% X p2 K2 Q, d! F* }other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
0 L- Z3 E& L% O0 T. Pwere a re-determination under this Act of origin, tariff classification or value for duty.! F1 u2 {$ p |8 C
( E: \2 ~1 z/ I' M) x) m7 ~这到底是说可以还是不可以啊? |
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