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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
$ a2 N3 K0 ]% h, k' U4 N; q上面说 非商业 进口 可以免关税?* D" ]+ L' J0 x3 Y0 X
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: ]% n+ n, p+ L) o& p& qhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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/ d0 ~- z1 O: FRefund Requests' U& M5 R0 w) i: q7 e
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
0 O( }- Y! X; }6 G/ B* }paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part. Y' w& {+ f, s t s% \! R
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if' Z& h& |( z. }/ j. k u
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to, s0 _+ Z" o r" G& l
Canada to the time of release;: N' ~ k ~" A
(b) the quantity released is less than the quantity in respect of which duties were paid;& V1 M3 ^) H3 z. r, W8 C* Z, ~
(c) they are of a quality inferior to that in respect of which duties were paid;
) _( ^% [7 t& s$ C# K5 [0 ~(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
8 t! r' }% m+ J. T' K: [& V" Dtariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
! \% F3 C+ f) m1 Bcase may be, was made in respect of those goods at the time they were accounted for under% z! X. r8 o; h' x" m
subsection 32(1), (3) or (5);
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for0 U5 Q8 T& F" ~1 O
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
& k* A& r1 s Z! [0 r) P. iaccounted for under subsection 32(1), (3) or (5);' G) s$ ]; ^- i8 K" |
(d) the calculation of duties owing was based on a clerical, typographical or similar error;: g. V6 n* t, i# N& X7 B
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)5 v8 l5 N6 {1 y) H+ H, A; ?
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or1 G2 H4 [& R1 S* Y4 K
value for duty in respect of the goods and the determination has not been the subject of a decision% m8 T% d0 p& q( H
under any of sections 59 to 61;
7 b# U. Q8 k+ d/ M(f) [not applicable to non-commercial goods];, G# n9 l! p5 x$ ?
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
" J. U" p5 X3 z: m! `4 z(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based: u4 V( u* ]7 s* I1 s' u* u) g
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
5 ^* ]2 E% C$ e7 b- ^& S/ Sthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
9 Q- y4 S3 e+ Z; {4 V4 Y) Q(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim/ Y& D9 g2 v) X
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
+ a+ V1 _+ d5 F/ s- r(3) No refund shall be granted under subsection (1) in respect of a claim unless
, N3 E) b& q+ s(a) the person making the claim affords an officer reasonable opportunity to examine the goods in7 X6 i3 h. J& D. p
respect of which the claim is made or otherwise verify the reason for the claim; and
2 t, e) A2 [( F4 M% x4 V6 ~(b) an application for the refund, including such evidence in support of the application as may be! N* V/ @% |6 i5 h4 h
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the" n2 x- `5 U' I% F2 p
prescribed information within
( Y( h2 |" I' `2 G5 ^(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)$ F) A/ h- k. G$ b
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
- W! H( C) [6 B8 O(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods5 r, x3 h( o" i$ S2 r+ s
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.; a+ F* D: X& ]5 o/ T
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
4 R2 W2 ~0 o- K0 f, A! }- V- nthis Act as if it were a re-determination under paragraph 59(1)(a) if
% V" |4 ~, _/ ^(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied/ G, s. o; v6 |( x7 ]0 ]0 O0 a4 d
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not5 W+ X$ v: M& b5 P
eligible for preferential tariff treatment under a free trade agreement; or0 ?/ ^ u- Y {* ]
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
" R) f9 k% C |" y+ jbecause the origin, tariff classification or value for duty of the goods as claimed in the application is7 r: d* G5 [' l: I# s
incorrect.
0 s1 t! B$ u' _(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
) x; x3 n0 H3 M9 @(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
7 n' Y: |. U8 L& C% `& A& V Qother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it0 M" [$ K+ V7 l0 C
were a re-determination under this Act of origin, tariff classification or value for duty.5 v R4 s- H7 W2 o) E5 i+ T
" U9 S1 a6 k9 S4 h/ o这到底是说可以还是不可以啊? |
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