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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
$ P  u0 T5 D* R0 L2 j7 ?上面说 非商业 进口 可以免关税?
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6 f- g' j+ g: }2 Lhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf9 G% P, T! I5 p3 N! a

  Q9 Q2 k  u* R) r4 q+ I" J6 {
; ?4 h, t$ u: p3 ~Refund Requests
$ F. N0 O, n) j6 A1 P3 z74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
" \9 T" X; P- @: C4 N3 Xpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
! t8 y, K7 B, _* Wof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
  p6 c  `( X* f: d) T* R: L(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
# l2 X1 o2 d0 G# B& e% o* TCanada to the time of release;
8 O8 t* H6 w' @. H(b) the quantity released is less than the quantity in respect of which duties were paid;: }4 K6 c0 T) w: g
(c) they are of a quality inferior to that in respect of which duties were paid;) ^5 F6 p  a/ {$ M; _* a8 H: _* ?
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
* i; h8 s, D1 t5 }1 K* ctariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the+ k6 j/ p( \2 c9 y/ M: k
case may be, was made in respect of those goods at the time they were accounted for under/ Q# w& x1 a: J7 i4 x/ P% H4 ?  k
subsection 32(1), (3) or (5);
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/ |; G) k  q. @5 ]  n' d" D(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for' d" j7 V& Q* [% k& l9 @/ c' C
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
: h' m3 \' F! z( F, d$ @accounted for under subsection 32(1), (3) or (5);
/ @8 A& h& C0 W(d) the calculation of duties owing was based on a clerical, typographical or similar error;
5 e9 _& u- _1 e! f8 ~9 h* i(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
! o1 W3 t% z/ p- z/ H  jof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or7 u9 K' r! c3 j/ |# W1 [
value for duty in respect of the goods and the determination has not been the subject of a decision% G- V( }) j) w7 i0 ?% O
under any of sections 59 to 61;/ i' }) g7 b" O: W9 m; r% J
(f) [not applicable to non-commercial goods];
  \6 ]- o# e% R3 M! \( l; V(g) the duties were overpaid or paid in error for any reason that may be prescribed.2 y* E: o; V6 ]0 P
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
2 B1 O3 z" D! h  m" Uon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
' p. C0 S# l) \8 [9 d& o2 ~8 hthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
  E; D# [4 \/ g, m5 _' u; M6 ~(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
+ P( r$ v7 H0 P7 w7 ounless written notice of the claim and the reason for it is given to an officer within the prescribed time.9 _6 t8 Z9 c8 j3 b
(3) No refund shall be granted under subsection (1) in respect of a claim unless6 c% p2 M7 O- I0 G0 ]- I
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in* @8 I. j: L8 [; V7 K$ m7 r# p
respect of which the claim is made or otherwise verify the reason for the claim; and
! R6 J$ F4 B& I6 T: j(b) an application for the refund, including such evidence in support of the application as may be
9 Y1 r% y. F: M* T  \" Tprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
% |; o/ J+ S6 L4 x: _prescribed information within5 d& u% c8 a+ Y) \+ \
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)) ]% n; N9 e+ G( U" X- b$ Q& _! N: Y  g
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
7 J5 \/ P+ R1 L# G- M( V7 ^(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
  s6 L2 _" I) b8 {5 owere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.( \) i5 Y5 Q) M
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
* @( `" q$ {  t' x9 Qthis Act as if it were a re-determination under paragraph 59(1)(a) if
' F# X0 S$ g6 y" @2 t% S  J: x(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
* {; h  y6 y$ obecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
( Q9 W2 Z- H  U! b6 r* K5 G2 xeligible for preferential tariff treatment under a free trade agreement; or
* y- ^$ W+ W3 `6 J1 y8 a(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
' Q/ S1 X" E+ K. ]5 fbecause the origin, tariff classification or value for duty of the goods as claimed in the application is/ E: w  W& l5 @* [
incorrect.
! ]4 J5 S6 U. \/ L* r(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
- O$ T9 {8 X5 n/ S0 U3 H$ G! h(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground2 C2 ?; J, `- `$ K& r( E# I8 ?, [, P
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
, b" P/ x" }$ Vwere a re-determination under this Act of origin, tariff classification or value for duty.- V! t% H1 l6 Q5 X. S
2 H! i. i1 a9 D. a, q9 ]/ \' h
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