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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
4 H6 f `4 a) ^: @2 i# r上面说 非商业 进口 可以免关税?
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2 I4 d* t# c& H k" m- Q: whttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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' S/ t" R8 c1 k/ URefund Requests
% u! u4 T5 M6 x) q: E6 [ ?74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who( I5 j2 h" }- V- F# x6 I' C: `5 C$ }
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
. ]1 L+ ]) i! `, h6 F2 x+ _of those duties, and the Minister may grant to that person a refund of all or part of those duties, if f" M$ l) L, y9 d$ G' L
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to- W0 d( A$ \! f
Canada to the time of release;
8 r; R U4 V" T2 o k" G(b) the quantity released is less than the quantity in respect of which duties were paid;# A$ Z% v( Q- z. G; H, e& s
(c) they are of a quality inferior to that in respect of which duties were paid;* ]8 I5 \ r4 }
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential: }& o3 k9 R- ]: m5 U! t
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the7 T; [. y2 m3 U/ K; b! f2 D
case may be, was made in respect of those goods at the time they were accounted for under% s) n7 O8 S; i
subsection 32(1), (3) or (5);
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0 i9 R) ^ o# _4 Z' V(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
/ l7 @& w w. W0 U bpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are M& k( b3 H2 M! F6 l8 G# {9 y
accounted for under subsection 32(1), (3) or (5);& z% J! @, _6 v+ Z. t
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
9 ]" I6 A" w0 f- b8 g3 z(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
! I" L2 u4 o* B R) v3 k+ \of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
& e' z, Y% I, i" @; Avalue for duty in respect of the goods and the determination has not been the subject of a decision
o# B% H' `# ~' C: Dunder any of sections 59 to 61;
. X' j; y! n5 z8 \/ L: G: r1 Z(f) [not applicable to non-commercial goods]; S/ [- B0 ]. f3 N& u( l( ^) \
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
6 \& Q; x: A4 Z: ~' w. D; L) `(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based) P+ G7 G/ I7 _# X
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
- I& F; O3 S, G% a8 w. y8 B- lthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a). Y% ]! Z' i0 U: k4 e7 k
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
0 S, T$ B0 L1 f4 L" }' M* p! iunless written notice of the claim and the reason for it is given to an officer within the prescribed time." g( c, P5 [" W p8 c8 G& \" K
(3) No refund shall be granted under subsection (1) in respect of a claim unless6 _4 I) Z4 l- @! y; b* T2 |
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
2 ] j1 v: f5 i, e2 P% v5 Z r8 prespect of which the claim is made or otherwise verify the reason for the claim; and
# q2 L" c* x0 I5 P(b) an application for the refund, including such evidence in support of the application as may be8 |0 P6 W$ \9 W/ g* H' j6 c
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the; f" ~1 S9 p" b5 l$ H+ h2 b% \
prescribed information within
+ j6 [9 f* r9 [3 `# A8 a(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
8 T- S1 r, } m f4 T, qor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
3 Z9 \7 S1 d3 q% f+ G! S' P6 ~(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
" c! z. P+ N' i3 k( u1 L: K$ Z" M6 x% Uwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.# f: M. R2 w" V/ V5 ]/ S9 v
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
5 P' v4 B* M2 ~this Act as if it were a re-determination under paragraph 59(1)(a) if
" [1 I; Q) d( D {(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied6 A, `4 T" s1 @ M+ u! B
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
9 S" |* W9 r% `. v2 d0 c4 meligible for preferential tariff treatment under a free trade agreement; or2 p$ z/ N# P% V6 S( S
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied' w; [* U% t/ M% f3 A
because the origin, tariff classification or value for duty of the goods as claimed in the application is. a7 U# F" f/ z: m) o! m) m
incorrect.( e/ n" Q* r+ t* \( \- p) J/ D
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
# e6 K) D! [- Y) A- Q& t(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
+ v: [/ W# ~7 l2 B& n/ w3 V5 j- f/ _other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it* w8 E4 {* A% t" e6 H
were a re-determination under this Act of origin, tariff classification or value for duty.
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" O; k6 ]. E/ _. i& L这到底是说可以还是不可以啊? |
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