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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
5 X( ~/ H) f' ?2 v$ I上面说 非商业 进口 可以免关税?9 [" D: r" r/ q/ ]% b o7 C
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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Refund Requests. s4 Y1 i @% i! k/ |* Z7 a
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
9 |( A. A! t+ J0 s7 ~) m+ ?/ wpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part6 @& `, P9 @8 b+ J0 v
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if3 l7 ^ `1 {* a( J( F
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
" q; P; o1 `1 X! |Canada to the time of release;
! h) L3 k( s* E2 T; p3 D' N; s(b) the quantity released is less than the quantity in respect of which duties were paid;* q9 h6 O5 _1 H- c. g* f# ~
(c) they are of a quality inferior to that in respect of which duties were paid;
- [. Q) \; }) V* A7 p& ~(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential3 @) W3 `8 k5 Z/ m
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the$ X0 c1 E( I+ Z X8 ~* M
case may be, was made in respect of those goods at the time they were accounted for under
Y# K a J2 Zsubsection 32(1), (3) or (5);, x* ~7 ~5 f- h% a. j2 X
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for7 k6 R& S ^9 j2 s2 \
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
; K. x3 e) y3 D7 ]$ A3 Caccounted for under subsection 32(1), (3) or (5);
1 b* J. c4 B9 x% R$ g. Y9 _(d) the calculation of duties owing was based on a clerical, typographical or similar error;
) K. @! l* r6 ?% \' Z(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
! p7 ^9 @. P5 u+ ?( a4 \+ Vof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or0 n& }5 ]8 h8 r; B; E* b4 z: ?* S. c
value for duty in respect of the goods and the determination has not been the subject of a decision# o3 W: @3 ?6 J+ D* w' X
under any of sections 59 to 61;2 W( S+ G" X, D4 j' D" r$ |
(f) [not applicable to non-commercial goods];
- M- k) R: Y2 Q6 l( N(g) the duties were overpaid or paid in error for any reason that may be prescribed.
2 k: ?! N: ~. O3 p$ r(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based8 {0 d; d& T7 b9 p0 [. S% P! T$ _
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of+ y9 N0 N! ^$ l B- |: H" y' I
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a)." R4 B7 k. a6 H: `( m
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
0 e( t2 V+ U/ kunless written notice of the claim and the reason for it is given to an officer within the prescribed time.$ \/ _/ E7 K7 C( o0 s& C, _0 Z
(3) No refund shall be granted under subsection (1) in respect of a claim unless
: t* L+ ~- I" B: `1 Q(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
- X5 b- U( [+ X; _6 A$ Jrespect of which the claim is made or otherwise verify the reason for the claim; and
: M) E# G0 ?, |+ V+ |2 L/ D' C+ d(b) an application for the refund, including such evidence in support of the application as may be8 O5 w z' ~# Q$ x$ |$ r! [
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
6 P! K" ~- j6 q; ^& {3 ?prescribed information within
) o q" I- p: a# @(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)" _8 U1 @, a. b- J X/ m x% J/ }! h
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and3 N" R! f7 M& q
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
0 I! \# H7 h' Mwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
9 E' V i V$ i( X* X7 O8 a(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of, {# f0 \2 B3 w+ r
this Act as if it were a re-determination under paragraph 59(1)(a) if$ F8 O/ ], a8 H7 p0 Q
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied9 n. V! g& }7 V) y. A2 q
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not; N9 h7 M2 K7 d0 b: Q
eligible for preferential tariff treatment under a free trade agreement; or4 `4 R* N3 z( ?: h' Z. t
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied) W) z; X5 M1 \ z0 R3 I9 S
because the origin, tariff classification or value for duty of the goods as claimed in the application is7 L; r/ C1 x x; I, R
incorrect.6 g! Y A) n$ W, D9 K, W5 ?
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),6 @# e7 A/ l6 Z. Y4 N/ C8 `! _
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground2 ^1 |0 d8 x. F) u8 g& a% G
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it7 b$ p$ M2 s5 B2 s6 X g" q" f
were 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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