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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
/ R5 @5 F0 }) v4 w6 g上面说 非商业 进口 可以免关税?
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0 o& s( c; N5 K. U: p9 [( A5 |http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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/ F: o# i b2 HRefund Requests) ?2 S0 _% X* ^( P: b( w+ c5 s
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
. v2 F! Y9 }4 S" f) J9 `paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part% L8 s; @* A3 E" r4 Z
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
5 {2 Z8 w% h/ g- q(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
; G$ B& I* f o* F, PCanada to the time of release;" o+ i% M+ T$ k- s1 ?9 ~8 X9 Z7 u
(b) the quantity released is less than the quantity in respect of which duties were paid; _ A0 P6 f+ ~1 v) |
(c) they are of a quality inferior to that in respect of which duties were paid;
& c5 J9 z! C+ [7 Q: n, u. R(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
0 i( w$ `- T: l' w5 A8 @tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the. s9 p p& {: G b
case may be, was made in respect of those goods at the time they were accounted for under
3 g3 x- Q* f2 `' O1 v/ osubsection 32(1), (3) or (5);
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' k# v0 B6 G9 c$ W: a(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for* m* p3 ]$ Z K }) a
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are8 W% K% |5 \+ `0 ]1 D
accounted for under subsection 32(1), (3) or (5);5 z0 y& {7 h, H. _5 M+ K
(d) the calculation of duties owing was based on a clerical, typographical or similar error;: |) ~3 t* Z8 h
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
# a$ K/ z: F* s% [of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
% |4 @$ Z. w/ \. X/ ?value for duty in respect of the goods and the determination has not been the subject of a decision5 @% |6 o4 Q/ B, Q$ f7 s- x# [/ h* T
under any of sections 59 to 61;
: J( a" i: s. ^; I(f) [not applicable to non-commercial goods];! e! c! W) H# X6 k
(g) the duties were overpaid or paid in error for any reason that may be prescribed.1 e% n3 O& K# x! a5 y
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
2 f. d; U" n) W3 u9 |& Kon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
. I6 x9 h* k1 u- gthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
$ v5 q; w* `& P- B8 r$ k1 c ^(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
2 |, P- q( Z C: o( }unless written notice of the claim and the reason for it is given to an officer within the prescribed time. }* n) C- r- T" e( z) Z
(3) No refund shall be granted under subsection (1) in respect of a claim unless5 h3 ^# N) d- ? y/ p
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in- h2 E ^- O( A5 s
respect of which the claim is made or otherwise verify the reason for the claim; and) E/ z2 L6 m6 J7 D; T5 n, |
(b) an application for the refund, including such evidence in support of the application as may be4 z' M9 z& g0 `/ c" C$ F' f
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the/ I1 h! U0 k3 ^% d
prescribed information within, n: \$ \/ `, u2 i& \6 V8 |
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
) h+ I) Z5 x9 nor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
' c) i/ ]( e& a' x4 m @/ @(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods6 G* u$ N2 k9 R$ Z' N* e, _
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
& u1 [' T8 b1 n/ y$ ]+ m7 v1 n(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
" J# X* O0 w0 d- l6 x1 O( _) Hthis Act as if it were a re-determination under paragraph 59(1)(a) if9 m. j9 D6 Z$ h
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
. K2 I% F! l+ r& ~: gbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not/ l0 W8 y: g" i) @$ m) a
eligible for preferential tariff treatment under a free trade agreement; or# G, F L$ |) }- P
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
- Q; d) t. D- C5 cbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
# O5 F2 p$ n4 m. ?% Z6 {! `incorrect.
& L0 f5 M8 J+ t/ w5 L' U(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
2 u0 Y9 _* z8 J& J7 S3 L(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground4 d! S0 X! u, N- v M% K2 W$ P
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
; U& P9 q, V1 {+ Nwere a re-determination under this Act of origin, tariff classification or value for duty.
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& G, z. i, I7 I9 J1 w这到底是说可以还是不可以啊? |
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