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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations2 b: {) i* Y# ~! o5 g8 Q
上面说 非商业 进口 可以免关税?
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf" r( I* P( x; d( U5 `' s
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Refund Requests/ y; V7 ~& F2 h7 E. a7 M
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who8 d. m- ^4 ~1 ^# O
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part& f# k8 ]; | O# r
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
: Q- Y. u& [( }3 b* h9 }(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
* L2 j" `, I5 p4 W* C4 E; `0 u% mCanada to the time of release;
# A$ ?) s9 P, R7 y(b) the quantity released is less than the quantity in respect of which duties were paid;' S0 O5 C" @" `' M4 k
(c) they are of a quality inferior to that in respect of which duties were paid;
, ?( J4 S" k0 s: N$ \(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential9 W4 [7 M! i9 p3 h _. y9 X0 T4 m
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the' _. k$ ]" f7 X& ^
case may be, was made in respect of those goods at the time they were accounted for under! y2 H+ I+ U. [8 Q) f! ]3 k. J
subsection 32(1), (3) or (5);+ f: T/ V! z# X) v! R4 i% V
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for! L7 D% Q: K' ` X' _2 ^( U: `
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are4 B' ~" |. X- o: Y1 i. Z$ Q) r% a
accounted for under subsection 32(1), (3) or (5);5 c4 @' a) o; I! E
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
- V( }" R4 p, ?0 x: `0 \(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)4 {" W; U! ~+ _6 T" a
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
4 Y: e8 s& J. O$ c0 K3 o# `* Wvalue for duty in respect of the goods and the determination has not been the subject of a decision1 ^# h& d4 B" K
under any of sections 59 to 61;
& t5 y0 h) i. f m' |/ D(f) [not applicable to non-commercial goods];
* z' E5 y, h1 u& F/ R9 A(g) the duties were overpaid or paid in error for any reason that may be prescribed.9 `! [" F. Y7 ?" B+ t2 Y6 v# O
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
- \( Y$ e/ n* ion tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
& N6 y, L3 b2 a) Z8 ethis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).3 w5 m. J5 y j. D$ g
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim Q( U3 O8 J- w
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
0 q9 E0 p& G3 D. t(3) No refund shall be granted under subsection (1) in respect of a claim unless8 Z- N! w1 k; N! b
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
: Y1 f% a9 l6 H& k* w) krespect of which the claim is made or otherwise verify the reason for the claim; and
- U: t/ c1 S# s0 ~(b) an application for the refund, including such evidence in support of the application as may be
! t1 P+ M+ h& Q1 d, ?. eprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the5 S& Q. G5 b3 Q) f
prescribed information within! ?2 P6 x- ~* o3 K* V
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
' D; }+ @% a5 Oor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
! n+ u0 a. k- ~4 I2 ]- t- s7 L(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods* A6 m. ]0 c( A& y/ g& \6 b
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed., f: b; \4 i+ a$ |
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
E/ p, c% q7 u v! O% fthis Act as if it were a re-determination under paragraph 59(1)(a) if/ ?' J- o+ ~. E
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied. J$ G& f. c# ?3 o# c& U
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not2 N; ~9 ~0 S9 q( d' K% G Q
eligible for preferential tariff treatment under a free trade agreement; or2 m$ k- ~+ l2 C. v
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
. w: a# D: H$ W6 E7 E! ^ _because the origin, tariff classification or value for duty of the goods as claimed in the application is
7 d$ s2 H' l; _% Nincorrect.# h9 u8 G, N* Y0 W: d+ p1 O
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),9 P; T* Q @. L
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground2 l5 ?8 X6 b7 T/ F8 R5 x! t
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
& F" L) d. O2 ]2 f% c$ N4 gwere a re-determination under this Act of origin, tariff classification or value for duty.
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这到底是说可以还是不可以啊? |
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