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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
9 K# V9 O% V( u# p' l( t上面说 非商业 进口 可以免关税?' {) A1 q8 b# k7 ` d5 ~
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/ k5 v9 W8 V6 s3 x. o; y0 v0 qhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf$ x( z9 M1 ?8 D, n6 i# G, Y- G
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5 [+ C4 k& O) l" u, rRefund Requests! |: A8 l, \4 ^9 J0 ^% {
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who% I" ?: q. V2 W
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part! w* @7 X- O6 p& Z: [ O! J
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if9 ^2 V7 F# s8 t* Q
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to) p- ]( k& J( W, X. R
Canada to the time of release;3 U: a$ M5 U! J( [2 i$ Q: p
(b) the quantity released is less than the quantity in respect of which duties were paid;# M, T! z7 Y8 a
(c) they are of a quality inferior to that in respect of which duties were paid;
9 T+ f2 m+ Y- y0 N+ j4 [5 P' {(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
' s3 ^$ W$ w0 U: ]tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the7 [7 I" N9 I5 P9 F
case may be, was made in respect of those goods at the time they were accounted for under
( N6 G! c: z0 @' m- l. x8 Msubsection 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$ e$ z! ~6 K4 c% t- U) o
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
% _% y3 `0 G0 B- v, a& s( vaccounted for under subsection 32(1), (3) or (5);
" i1 K; Q2 v! f8 B; F3 @% q; b' H(d) the calculation of duties owing was based on a clerical, typographical or similar error;; O& @9 B, l+ R4 l$ k6 N0 D
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
# Y. K: j J; s8 |5 C- t/ m1 ~of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
) w/ ~9 l! G2 T# t. o5 W& `1 I' fvalue for duty in respect of the goods and the determination has not been the subject of a decision f" q7 P# ]8 k; @
under any of sections 59 to 61;0 P: q/ q( h# P2 b# e5 X- g1 w1 m
(f) [not applicable to non-commercial goods];6 j4 U) N$ w. s3 k/ V
(g) the duties were overpaid or paid in error for any reason that may be prescribed.; u7 [/ X0 F- N p9 e! `
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
@: F" |/ J x, q2 T: i# don tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of+ V7 h( o _5 C
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).# e. @+ r' B, q; y* Y6 F' C
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim5 D1 B# d; `: a' A4 p$ B
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
0 N$ e% j6 b6 f6 n* ?(3) No refund shall be granted under subsection (1) in respect of a claim unless
4 w; p: q. H. j9 [7 Z(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
. a$ C9 G9 g* t% Y* srespect of which the claim is made or otherwise verify the reason for the claim; and# N% ^+ i3 B" P, B; O% `; r- j. f7 s
(b) an application for the refund, including such evidence in support of the application as may be
9 c/ N8 C2 ^' X @/ D jprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the; q d8 y, Q8 z$ s! l
prescribed information within
+ V7 x: F0 n' N4 H, ](i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
" t% h! V2 \/ r0 w8 Sor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
- _0 r8 k/ W% L(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods. D8 w' \+ c6 y3 c" G' T
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
; ?9 e W5 g0 o! W6 k(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of8 I+ P0 H; F: j0 ~. i+ P) ^
this Act as if it were a re-determination under paragraph 59(1)(a) if9 p9 c+ f! W* i Y) U- n# W$ b( c
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
0 ~' F. b& `; G# o& pbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not& {" {+ C5 {$ P+ \) y: d) N
eligible for preferential tariff treatment under a free trade agreement; or
! W# G* x5 u1 f4 h* v(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
% Z' T, }% ^, b! O abecause the origin, tariff classification or value for duty of the goods as claimed in the application is
7 o- e" @2 }! P/ @5 \% yincorrect. s5 Y! j r2 C2 \) Z4 P* }8 g
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
0 @3 [+ i" d: u6 J(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
7 h0 c# h9 v( l6 o+ \0 \other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
9 p$ V3 S: e+ Mwere a re-determination under this Act of origin, tariff classification or value for duty.
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7 b7 {# O; x- U" _$ }这到底是说可以还是不可以啊? |
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