埃德蒙顿华人社区-Edmonton China

 找回密码
 注册
查看: 2911|回复: 0

关于 邮购是否免税的问题 退税表 D6-2-6

[复制链接]
鲜花(2) 鸡蛋(0)
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- Z$ h4 f' x( L" J8 a! d
上面说 非商业 进口 可以免关税?
. W5 L8 ^. q+ g6 d; P: S. Z3 k
) e, u$ A- r9 A  K1 D' A5 S8 J: N4 Q& D5 Z5 N4 w+ D9 V7 O

  u/ Y) S' l9 ?' Y' W% uhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf- I8 O% L& Q- U/ U
5 l3 I2 ~1 @  g. l) ^3 @
4 G2 K1 z+ B4 X$ i- b
Refund Requests
) L0 z% V5 ^0 c, T" |74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
+ X* g6 q5 b+ p9 gpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
; S0 q/ p( |! F0 r% xof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
$ t7 M$ u9 K8 I, [/ w  K(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to  U5 {  C/ A. @5 M3 |
Canada to the time of release;
/ @1 o, b* g% V7 ]! T(b) the quantity released is less than the quantity in respect of which duties were paid;
* t3 D2 {% ^. V7 z(c) they are of a quality inferior to that in respect of which duties were paid;
* o4 P* Q% Y% ?+ x(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential# N& i; ]4 H* Q; I
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
& ~+ Q% G$ v3 |6 d- D6 a; P  s$ q9 y$ Rcase may be, was made in respect of those goods at the time they were accounted for under. q4 I# w% k+ Z  {& ^% y( }
subsection 32(1), (3) or (5);
( }+ g" r: u0 [1 M+ V2 Q' w2 H3& {; D3 p. s  A# [: V' ^; p* `
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for8 Q/ B' e6 c: t+ l5 S
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
3 ]& D! O; m0 w+ L& \, caccounted for under subsection 32(1), (3) or (5);0 ?0 A! W( W5 g. |- }
(d) the calculation of duties owing was based on a clerical, typographical or similar error;' m9 O  }, O9 ?7 \
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
2 G% s1 \; f9 S  ]. p& q0 U% Oof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or0 |! Y! C$ Q$ I1 V8 T
value for duty in respect of the goods and the determination has not been the subject of a decision
; r1 F5 m) ?; m+ X# l. }' m- `under any of sections 59 to 61;% c% {# f( e2 k1 P  |8 L4 f
(f) [not applicable to non-commercial goods];( d& }  Z# ]; M5 C2 P
(g) the duties were overpaid or paid in error for any reason that may be prescribed.1 _" }% Q" O3 d6 T
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based! t8 W% \: }- J0 W7 H9 j% {
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
  i& N3 f" t. U3 G. v/ g1 B" K- Ithis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
$ O: M% ~. t8 ]9 b, Q* V(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim  b" {2 U* U& a' m' ?
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
' }6 w, B/ o, T(3) No refund shall be granted under subsection (1) in respect of a claim unless
; c3 o) D% K1 }: U7 z- ^( o' ~$ C! O(a) the person making the claim affords an officer reasonable opportunity to examine the goods in; f9 ~: c& ]( w- P8 e! d/ G8 ^2 |
respect of which the claim is made or otherwise verify the reason for the claim; and
9 d$ q3 p* G. _! ^(b) an application for the refund, including such evidence in support of the application as may be
+ d  O$ x+ a/ f0 _3 Kprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the% D, E" `, X* C8 {8 T" v+ g: w
prescribed information within
$ @: Y% e; O( E8 N(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)# p" r$ _0 L, F5 _
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
  N4 r- w8 t4 d% C(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
# m1 {& Q8 V( N, A6 Rwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.+ M; U; o0 U$ O' k+ p9 v! `
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
1 F! @8 N# w; H- C0 t6 Z( ~this Act as if it were a re-determination under paragraph 59(1)(a) if( k1 I) ^! ~# Q1 t% y
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
' d( [$ E* ^5 Zbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
6 c0 r. O9 p8 E7 y1 Teligible for preferential tariff treatment under a free trade agreement; or6 r  U* \  X9 S- Y' M( D
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
  H* w3 j# Z# x) gbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
/ G: z  Q! W" |3 B8 G0 lincorrect.9 }  M* ?& t  [7 H5 t% V/ A' N
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
3 n" j! x0 }8 g3 ?(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
( P- @  i4 n! E' ]9 _other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
  \: i4 I! h. j3 h& M! I9 }were a re-determination under this Act of origin, tariff classification or value for duty.4 e; a' |- d0 H. o) {3 c

- ?) S! N) }# d这到底是说可以还是不可以啊?
您需要登录后才可以回帖 登录 | 注册

本版积分规则

联系我们|小黑屋|手机版|Archiver|埃德蒙顿中文网

GMT-7, 2026-6-21 19:51 , Processed in 0.124864 second(s), 9 queries , Gzip On, APC On.

Powered by Discuz! X3.4

Copyright © 2001-2021, Tencent Cloud.

快速回复 返回顶部 返回列表