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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
) ?+ L" D+ n" Q& U1 P* b9 _9 Z上面说 非商业 进口 可以免关税?
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5 d) h ~3 e% @* B" nhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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Refund Requests
' b. p$ l* ]1 d' F! `' \5 P; Y74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who. q; Q/ Y! x+ n' }
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
9 Y# K, O. o& wof those duties, and the Minister may grant to that person a refund of all or part of those duties, if5 C9 P4 i% s5 L W8 B
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to5 V' \6 G' f1 j4 U, i h, z& f/ c
Canada to the time of release;3 X3 h" D$ d9 h& f) I! d! F
(b) the quantity released is less than the quantity in respect of which duties were paid;
, F; I B" G4 }; o% P6 @1 N+ s(c) they are of a quality inferior to that in respect of which duties were paid;
5 R: a: _; N e; v(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
4 I( [! [9 W/ ^% d$ btariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the1 ^% a w+ e% o! C
case may be, was made in respect of those goods at the time they were accounted for under
# _9 i W1 l \" m7 O# psubsection 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
) J) g# v8 ]' v j( `; N) I! npreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
8 e- ]9 i+ L4 L) z( `accounted for under subsection 32(1), (3) or (5);
" ?" P, O* g# f- Q(d) the calculation of duties owing was based on a clerical, typographical or similar error;2 k, }! H" Z q* z F) A" k
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) `. {6 m+ l0 |- B+ J$ \5 y
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or ]' ` a9 z7 k0 v! f) V7 T- a _7 z
value for duty in respect of the goods and the determination has not been the subject of a decision3 C; Q1 q9 d/ U8 h9 U
under any of sections 59 to 61;
, M6 \9 q3 R/ W6 I/ {" {; d- h(f) [not applicable to non-commercial goods];
' @ K) n- n E0 E: l8 o(g) the duties were overpaid or paid in error for any reason that may be prescribed.
( z' S+ l0 c) i& Y' C(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
2 C. d- t; k- J3 Gon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of3 N" `5 y R; k1 y( x" r7 u
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a)., Z6 p: i1 m+ @- Q$ [# k
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim" H: N2 R; x( \6 j
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
& z: [- }- ?# {3 a' y(3) No refund shall be granted under subsection (1) in respect of a claim unless7 L# f& @: { F% V, m7 ^/ I& M
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
* e, p2 u7 b* M, L" K0 Prespect of which the claim is made or otherwise verify the reason for the claim; and; e1 S" M8 y* h
(b) an application for the refund, including such evidence in support of the application as may be
* M8 g, R, k' }prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the3 {1 k1 p% R2 ?& @- D/ q: P* }
prescribed information within; r0 K0 P. s4 Q6 \; ?( X" x0 J
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
1 E, q+ Z D- J+ oor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and p: U9 a- t; i/ n7 k6 H* W% Y
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
9 p9 v5 s& |; P* d, ewere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
5 u1 P. ]* `6 v) o(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of: ?8 M7 N( S8 W4 n
this Act as if it were a re-determination under paragraph 59(1)(a) if
* _2 p/ M8 t9 M' Y(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied: W& k6 s3 U' x' S
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not! G4 j5 c" \! t: d, J
eligible for preferential tariff treatment under a free trade agreement; or
' A' D1 w" S) @3 J: D(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
P5 K: p( i; }) m7 ]" G* Ebecause the origin, tariff classification or value for duty of the goods as claimed in the application is# U5 F5 @4 s* E7 K
incorrect.
a. E- U+ [4 u, f(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),; D5 L/ S# h& _" i
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground" o% @5 g- K+ p5 x' H
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it0 \1 A3 n; T4 p5 F
were a re-determination under this Act of origin, tariff classification or value for duty.
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1 q- ]& ^9 @0 b) m: P. `这到底是说可以还是不可以啊? |
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