关于 邮购是否免税的问题 退税表 D6-2-6

palmer

Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
' @( X0 X1 P  z1 S% E7 K- \上面说 非商业 进口 可以免关税？


, ~1 [) r, U/ ]" u2 Y1 N* w
http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf

  ^* o! q; ~- ]% Y. n. Z, y
, b; F6 \2 B+ z6 [$ bRefund Requests
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
0 D; B4 M& n5 s7 J# m: Y( e(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
Canada to the time of release;
(b) the quantity released is less than the quantity in respect of which duties were paid;
(c) they are of a quality inferior to that in respect of which duties were paid;
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
9 F; r: ?  K# t$ @# j( otariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
2 M% k- D' W- w7 X9 R  ccase may be, was made in respect of those goods at the time they were accounted for under
4 ?. ^2 ]8 \0 J( o! T, Y- f$ u% Esubsection 32(1), (3) or (5);
- C9 {8 @% e/ Y6 ~3
$ U0 P" {8 `" w% ]# O(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
1 l9 m+ b) [* l) Ppreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
0 |2 o; N! A/ aaccounted for under subsection 32(1), (3) or (5);
' N9 W. K& E4 Q3 g4 N9 `6 m(d) the calculation of duties owing was based on a clerical, typographical or similar error;
! x% A* n2 O: O( w7 u3 R(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
: y" e% Q* s; P3 u2 c+ i: E! oof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
# y5 K6 k4 r, Q& G( rvalue for duty in respect of the goods and the determination has not been the subject of a decision
) X; m* t5 h% }- l& C, L# wunder any of sections 59 to 61;
4 ?" j3 h6 X8 {# }(f) [not applicable to non-commercial goods];
9 p5 i% w, t6 w' L+ B) d2 K(g) the duties were overpaid or paid in error for any reason that may be prescribed.
4 q( }. H7 _# M  b# e(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
5 ^# ~/ N9 Q/ z$ k/ Q6 A3 l. Uon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
, h# I/ N% s1 ~. Z+ o7 athis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
1 Z' O5 \5 g6 ?. J( {, P  [2 runless written notice of the claim and the reason for it is given to an officer within the prescribed time.
6 f- \: Z' \4 V2 }% V(3) No refund shall be granted under subsection (1) in respect of a claim unless
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
, D( Z; K. I/ a5 Qrespect of which the claim is made or otherwise verify the reason for the claim; and
3 b! K; |. X% A1 T(b) an application for the refund, including such evidence in support of the application as may be
8 ^+ e) _  Z2 y' yprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
7 A" _+ G6 q+ B4 {' r" F: k+ Qprescribed information within
% u- |+ X, j+ v0 ~(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
  ~% S- Y( n# B(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
$ _; N0 p0 B  Z0 X6 X7 Y% Mwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
0 ?. e% ~. X5 P/ F1 O8 Z7 k- Q(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
this Act as if it were a re-determination under paragraph 59(1)(a) if
; X0 ^) G: K& _' P' d; J" L- @, U(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
& s) ]; k1 M3 i7 Religible for preferential tariff treatment under a free trade agreement; or
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
: @  A  b& X# Z/ d* h# I& Lbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
incorrect.
, F. `. c; A. C5 ^; Z' `' D3 b% |(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
0 Q  J$ t# `1 A2 j! }% }8 w) ?(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
, I0 y4 A( [9 O  v" J* x: yother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
were a re-determination under this Act of origin, tariff classification or value for duty.
- h, n2 g0 d7 |  E3 ^  e9 v4 o
0 n( D& E" Y! x  N  X. V9 m; ~这到底是说可以还是不可以啊？