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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations3 o! p" q1 A3 y5 r5 ?" |
上面说 非商业 进口 可以免关税?% y4 F. g. K/ n" L2 u" t* e @
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9 C* |2 n& I6 e+ fhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf9 f* g1 X8 u& n+ @/ {4 v
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; @4 z* _ G4 H- Z3 SRefund Requests
7 W) _ U) }8 ^4 C74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who" [% r+ J0 f3 \
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
0 t `, I& J' G Y0 q$ yof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
5 I5 f/ f1 i2 u9 U(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
: ?/ n/ I. J4 _$ N0 s" X9 Z8 K! {% n5 [3 ZCanada to the time of release;
2 w# @& \" Y0 p8 s) R(b) the quantity released is less than the quantity in respect of which duties were paid;5 r4 C- F0 Q0 q6 R6 l6 j h6 [% ?
(c) they are of a quality inferior to that in respect of which duties were paid;1 j& i2 y$ B/ {. J4 Q+ m5 q& ^
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
0 K# e9 P; }: X% s6 m) D- c( z4 wtariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
. H# B5 F @' x9 c6 f1 G/ kcase may be, was made in respect of those goods at the time they were accounted for under& X6 ^+ H1 ~) G: c
subsection 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
/ w2 Q& S6 L5 E | mpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are1 e# q' `" O, G
accounted for under subsection 32(1), (3) or (5);
7 A- g, e4 a8 C/ }' e- x6 W(d) the calculation of duties owing was based on a clerical, typographical or similar error;$ t1 a) N/ C( @, R7 t6 l. m$ ~
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)8 {4 g8 M* m3 X6 w3 v" R
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
+ E+ I) e% J# R% f' W7 u& i6 dvalue for duty in respect of the goods and the determination has not been the subject of a decision c' m# t3 Z: q: ~ v0 X
under any of sections 59 to 61;
* B5 D g$ Y5 F0 ~ x(f) [not applicable to non-commercial goods];
) H/ P7 ]" H8 J/ `$ P& E+ D(g) the duties were overpaid or paid in error for any reason that may be prescribed.
9 [/ M. c9 O, B7 n! z1 k(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based* w/ i& W% W U0 C( ]
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of* h- h& ^7 k9 @
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).* o8 Q0 P+ Y) N- s$ |/ _
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
5 t" a3 v1 d+ yunless written notice of the claim and the reason for it is given to an officer within the prescribed time.7 [9 p3 U* C8 }, K/ U6 D
(3) No refund shall be granted under subsection (1) in respect of a claim unless! b; C4 S3 P) V( I( u
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
! L. |# w' f! M! U- B( o" |respect of which the claim is made or otherwise verify the reason for the claim; and
- f5 Y" O, G( O- m$ Q" `(b) an application for the refund, including such evidence in support of the application as may be
) a/ N B$ X w1 x, I% `; Q- yprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
* p9 m. Y% n( g- F: a5 Bprescribed information within P- t! m7 P: k; {& r
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
0 A: B% L. W. P: u2 ?or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and! T) K: T( _) b/ H1 @+ ~
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
- K6 R. ~1 T1 z! T0 A. t9 Fwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.0 g& E- O: ?: S, W
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of# n8 _' x1 i7 a' X, _4 {
this Act as if it were a re-determination under paragraph 59(1)(a) if
* H; ]1 p* j5 P, Z(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
% o8 u/ C6 v& _0 b7 x5 Fbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not1 h% `2 y4 G& Q+ e1 d3 x- z3 l! M
eligible for preferential tariff treatment under a free trade agreement; or
5 [0 r$ j6 A0 \(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied9 `* m5 U/ M; d& u$ j
because the origin, tariff classification or value for duty of the goods as claimed in the application is
( M8 Q9 f2 I5 @& gincorrect.& T! F' v9 D3 a# ^$ L$ B
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),, M( C- [: i) n( L" Y8 w3 G
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
: q4 e: ^& c- p$ F- y0 Cother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
1 h9 e$ x" \) K3 H+ x0 [were a re-determination under this Act of origin, tariff classification or value for duty.
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2 p7 G( X/ |5 Q这到底是说可以还是不可以啊? |
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