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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
6 G8 y; R! @# _ t4 Z: Q上面说 非商业 进口 可以免关税? ~1 }, [+ r; _$ D" }8 b0 T
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf4 O! M9 g. m9 J2 L j$ Y: }
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Refund Requests
* ~$ B2 P1 y0 i, v74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who1 v( |% l# X) h& g
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
& S8 z9 c( P. d2 H8 l7 z9 Xof those duties, and the Minister may grant to that person a refund of all or part of those duties, if+ v; {- {' J: Y" c$ F$ m9 x" b8 Y& l& }
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
' S- O. g+ \) D) @0 v% C4 h7 yCanada to the time of release;
7 m c2 K. N! _(b) the quantity released is less than the quantity in respect of which duties were paid;8 e- _; i1 @* t9 E# P# M# w: L
(c) they are of a quality inferior to that in respect of which duties were paid;4 \+ O& H+ S" x
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential% ]# I6 z3 g/ n* p4 R2 g, k9 A
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the* `. b9 a* G- B, f
case may be, was made in respect of those goods at the time they were accounted for under) H- ]* i2 F' ?3 }8 n/ c) U
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 for
5 v5 \2 Z, b1 M9 xpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are* m$ C) W2 U" K5 N
accounted for under subsection 32(1), (3) or (5);3 q& s) f7 ^: l& {7 |9 x9 T
(d) the calculation of duties owing was based on a clerical, typographical or similar error;8 z* C- o2 J8 \' s* \
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
/ N" M5 u0 [: U+ X$ Y. l0 xof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
6 I o. j3 @/ I$ [& R' }+ ovalue for duty in respect of the goods and the determination has not been the subject of a decision
; d6 G) M# \0 I7 i% F; R' l" {under any of sections 59 to 61;
7 c8 b I$ P/ D' z; T, s. ~(f) [not applicable to non-commercial goods];
9 S5 y3 Z# }+ X7 E, h' e9 E(g) the duties were overpaid or paid in error for any reason that may be prescribed.
) p! m5 f- M: c2 i% f(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
* W; p$ H3 u" c/ F7 f1 W" bon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of; |0 O% a* T! H e0 W1 w
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).: c3 ]0 i+ a+ s0 F7 H4 p
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim" i+ A$ Y$ j& N4 b5 W+ c8 h
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.9 l+ n( f6 d$ g1 Y8 K1 o) q" A1 J
(3) No refund shall be granted under subsection (1) in respect of a claim unless1 M( p4 r1 {4 f) u/ \1 U
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
# u6 A( T4 t) H9 i' H. _; Zrespect of which the claim is made or otherwise verify the reason for the claim; and
) q0 p1 f! s% J! k+ W0 l9 ^% | L(b) an application for the refund, including such evidence in support of the application as may be
& G& n% y8 U }6 fprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the$ s3 U# c0 _* l/ L, |" n1 |
prescribed information within
% u$ ~( i0 f/ N; c3 U9 a(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
. P s0 u o% |: Ior (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
/ D2 M; f f1 }(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
1 v" T1 \* R9 ?( q% Nwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
7 `) _2 \2 J0 m; ]. b(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
7 Y! b) G. _$ e7 {' Ithis Act as if it were a re-determination under paragraph 59(1)(a) if
( k8 N8 X5 C! [) j; R3 ]4 C(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied8 } T% N+ }; ^+ Y1 O n
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not! K8 l5 ?2 U) i+ r3 r, y
eligible for preferential tariff treatment under a free trade agreement; or7 [& Q5 J! r. O) A" a) X, k, f
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
. \2 b# l; ~: J( Fbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
& d% o% a6 f2 Hincorrect. Q) K' O8 s) ^3 H+ c/ \. G
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
. \7 S: p9 t& G* V; ]1 Q(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
/ Y% Y* a$ z! C% U) d4 t, |/ aother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
, g/ S9 K2 i9 Q& N, V$ y+ K$ ]/ y& Vwere a re-determination under this Act of origin, tariff classification or value for duty.
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0 Q- n6 \8 r4 A. h这到底是说可以还是不可以啊? |
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