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关于 邮购是否免税的问题 退税表 D6-2-6

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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+ f, y- C- f+ ~5 M/ }, N
上面说 非商业 进口 可以免关税?" h: s+ ?% H2 u; F
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7 n$ o* E& z  I7 r; w2 `http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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3 o+ s, i1 u& p% t, I: }" BRefund Requests
6 |1 _: `* W7 W8 d74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
: V# ?/ Q/ K; Q; X# Rpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part' B1 H0 T* |: Q3 ]
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
5 ~* g, E1 w" d! U(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
9 X  P+ V8 `: ?! n5 p0 F4 CCanada to the time of release;
6 u7 M+ c. q6 Y2 h  p+ }(b) the quantity released is less than the quantity in respect of which duties were paid;9 M% w, C" \1 A
(c) they are of a quality inferior to that in respect of which duties were paid;
1 e+ `0 [) y+ s% z(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
: v/ _/ _! J* ktariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
" T, ^" @; X+ O. v$ [: scase may be, was made in respect of those goods at the time they were accounted for under
. M8 Z, R/ m/ n7 p  ssubsection 32(1), (3) or (5);
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) d( y- z+ M( w- m6 f) Z(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for7 p  `) u5 H2 y3 F' W: ]
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
) l8 b1 L2 j& m& G/ E( t4 B3 Uaccounted for under subsection 32(1), (3) or (5);. T" d) A: w% k8 ?& {5 m( B4 J/ @& F
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
: h& m6 I' B2 {(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)+ m! }4 N4 v: z* w7 @! \
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or# g3 t: G8 [5 N
value for duty in respect of the goods and the determination has not been the subject of a decision6 _2 n9 j  U" g
under any of sections 59 to 61;
' z5 N- G. p; F! j  ?2 n* T/ M/ J3 a(f) [not applicable to non-commercial goods];' }$ n, P8 K% F9 Z+ L
(g) the duties were overpaid or paid in error for any reason that may be prescribed.4 V- H* _& f! v) _
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
1 P7 u4 [3 {# |# fon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of, l" B% }/ d  O4 v  H& L" i
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).2 b6 t0 [; r+ V7 B. t" x
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
% O2 Y& O& c4 O1 n4 X$ h+ `unless written notice of the claim and the reason for it is given to an officer within the prescribed time.) u0 G' k; s. L& \( h; C
(3) No refund shall be granted under subsection (1) in respect of a claim unless
& [6 }8 F2 l8 K9 `. q3 R3 |- [(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
. w" S+ R# u* B  N& v) ]1 P% Drespect of which the claim is made or otherwise verify the reason for the claim; and& s/ B  K4 f6 h
(b) an application for the refund, including such evidence in support of the application as may be+ l1 R" z& y5 _2 L" Z/ |/ _
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
1 p; y4 p0 U" R  S6 i8 E* I* \prescribed information within* c5 m' W& t; m/ A7 g! o: A4 O
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)- ~' y; \3 g3 ~3 n5 n
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and, M: F- k4 `' k/ c% o, W0 d& M
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
; Q' W- e+ R* y' w0 x% Xwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.$ A1 e4 s5 l- v: C, }  g& c
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
( G( ]. L! Y- a3 h6 @4 _% Qthis Act as if it were a re-determination under paragraph 59(1)(a) if
* A  Y2 e$ r; ]$ J( i9 G(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
9 A' K- q, N6 dbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
  T! X& I9 Y& h6 q  Z" J: deligible for preferential tariff treatment under a free trade agreement; or0 @* @# D) C1 `% A8 x
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
# J# y' ]1 Y; g7 q' Kbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
3 u6 S5 q6 U, `* D1 Eincorrect.
: a9 @, F0 t" \5 k(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),6 }; q& W5 P7 J& t( Y; l
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground, N& X" X2 b& G) k
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it* T! e( {+ v( N+ X5 s# |$ G. i
were a re-determination under this Act of origin, tariff classification or value for duty.! k/ y' ~' c/ n+ Y; d7 F
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