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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
# w, R7 Y3 V: d* K上面说 非商业 进口 可以免关税?- j& a5 \% }& T  O# c& r9 S
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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Refund Requests
6 k7 `6 q1 M  c( N: }74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who  O5 a4 ~  d3 c% S, p4 a3 }* s
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part/ B( R" Z. z2 z% Y6 [
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
- X8 o8 I: a' X1 H$ S6 _" d(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
* F7 e" q$ f: }. Q( ^1 D# NCanada to the time of release;
) @% m+ b  Z% l# ?& T% B(b) the quantity released is less than the quantity in respect of which duties were paid;1 [6 G, \3 P. e7 m6 Z
(c) they are of a quality inferior to that in respect of which duties were paid;
6 H8 _( c$ p; d  K) |/ k+ G(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential! @& t! o. M; A4 P2 E9 i: t
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the. V  [3 B. F" U/ e: w
case may be, was made in respect of those goods at the time they were accounted for under
. X/ w, `* t" rsubsection 32(1), (3) or (5);
3 N- ]6 ?+ L  O! P8 O  X" F6 n7 T3& T3 s5 {. K4 k1 X- R+ p% j( j
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
5 y  m9 y5 d) m# l) wpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
7 r$ b; k; s+ r4 @  _' z" daccounted for under subsection 32(1), (3) or (5);* x( t3 o5 y& _% u& v* [7 z! f- H  \
(d) the calculation of duties owing was based on a clerical, typographical or similar error;: R' Z# z8 ~% }0 q( `( I. m& a
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
2 \, O  u( N# A; ]! \of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
' q' A7 ^# e3 a* ]4 i3 n$ x  f: rvalue for duty in respect of the goods and the determination has not been the subject of a decision
1 b8 Q8 |" i  v6 Z% M; kunder any of sections 59 to 61;
, C, ^  A3 W; D7 i9 T$ q/ ?(f) [not applicable to non-commercial goods];' t9 A! b( A( W) u) i( d) l
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
' K3 r$ x& s  S4 P" ]) j  `. R(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based$ l  k6 {  o2 |! {5 `) w
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of; O3 H6 i! f. s" U
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
7 `, _9 o, q; D5 d(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim, `' Y" w/ C+ ^; `1 i+ G
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.4 \6 j  q- B3 v1 r) h# M
(3) No refund shall be granted under subsection (1) in respect of a claim unless
( m/ [) ]+ s9 r/ T/ U4 U(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
) B3 n7 e* E  I5 trespect of which the claim is made or otherwise verify the reason for the claim; and# @- n6 o0 y3 d4 _. v6 s( r
(b) an application for the refund, including such evidence in support of the application as may be9 ?2 S% h) H" J+ E
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
9 l7 c# g& _. w& c$ g+ kprescribed information within
1 `4 Y6 J1 o, Q0 i' {7 i(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
$ \. J& ~: C& F* m3 Tor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and8 x( |7 w* J. j5 w* w
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
/ R' z5 ^2 x- T. Q, Hwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.- j9 ^* K1 Q$ ~
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of+ \9 D* O' C% |1 W8 T
this Act as if it were a re-determination under paragraph 59(1)(a) if( v8 i4 l' C0 M  Q
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied5 D3 A% D$ R  x& c# M+ _6 H" d
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not: M* W3 Q" G7 ]/ Y
eligible for preferential tariff treatment under a free trade agreement; or2 n+ _" J/ h; x& X8 @$ R
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
8 E- h# t, ?- _; c! b9 Mbecause the origin, tariff classification or value for duty of the goods as claimed in the application is3 N* y  v& Z! V# K3 k
incorrect.
6 v% o7 G/ }1 ]' D( v8 x0 O# `/ T(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),5 X7 Z$ m( L! E, u6 b. N
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
2 J9 q7 Y7 E; y1 Z/ J! {; c: mother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
) Q3 A6 V& C- Y( u9 W0 K6 P! V3 q5 Zwere a re-determination under this Act of origin, tariff classification or value for duty.
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