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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  P. J" M  r; W* R) ]
上面说 非商业 进口 可以免关税?, _) V) [7 `! B

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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf( c3 A2 A, V- t2 y
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Refund Requests% \& Q! K  h: y. _! t; M
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
$ e2 l, y( D- \: ~* {  u" B0 i- [paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part2 u) t8 b: @; Z7 [4 c8 _
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
; g8 j9 Z+ i$ ](a) they have suffered damage, deterioration or destruction at any time from the time of shipment to% F) K& }. y" |' K
Canada to the time of release;
& T+ v) }5 p  M7 H(b) the quantity released is less than the quantity in respect of which duties were paid;
$ q5 F$ m* \. R+ t' c5 d(c) they are of a quality inferior to that in respect of which duties were paid;
6 m0 O! a; M! K(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential0 _% Z" [, s2 ?2 M( N" j
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
: ]# D$ o% L1 `* t# Lcase may be, was made in respect of those goods at the time they were accounted for under- ?, k+ p' k8 u5 |: j2 F
subsection 32(1), (3) or (5);0 i, O& v- T# o4 [2 M' L8 C
3
* O' g# k$ O! V( B8 i, f8 c(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for; h, z" B) J' Q8 \. K" i
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
) V" f1 w# W4 N* zaccounted for under subsection 32(1), (3) or (5);# q) K$ R! ~1 O- `/ A) g  i3 f2 _
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
# v; L5 W. m7 b(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)2 f* C  c* y6 L2 r6 ]
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or$ `8 a; L0 H9 A) j
value for duty in respect of the goods and the determination has not been the subject of a decision0 Z8 D0 ]! `: t' H
under any of sections 59 to 61;+ T& v( \" n! f
(f) [not applicable to non-commercial goods];
: z8 {  F6 z: F(g) the duties were overpaid or paid in error for any reason that may be prescribed.' }% A3 V+ h( R' j
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
3 Y; q5 O( l& [8 S5 X, E4 O3 ]on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of  z( U2 E5 h. \, f3 c
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
0 s: e: C* P# v1 i8 M5 G(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim' f8 P" H* |* `4 [: q2 k
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.1 p" ^6 q, m1 ~3 K) ?: P3 y
(3) No refund shall be granted under subsection (1) in respect of a claim unless3 J# n! r5 ]! E; k. o
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in0 L2 ]3 r9 j( H0 |' |" x% R
respect of which the claim is made or otherwise verify the reason for the claim; and
) O1 k* d1 y! D: K2 B8 C/ ?6 h+ G; A(b) an application for the refund, including such evidence in support of the application as may be& C  `' a! w) ^: N# z; x7 A
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
0 H: C7 I5 E* U! z2 w! P6 _prescribed information within
; k2 v0 ~: o, B* _9 j(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)# [3 x$ @6 U: l9 S+ R
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
" a, i1 t7 R8 n! d* ?2 n(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods& o' W# b  R) X6 u' i
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed." Q7 Q' m1 {; v
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
7 F1 N8 Z1 |4 j! Ethis Act as if it were a re-determination under paragraph 59(1)(a) if
' v# W4 B5 [0 O/ n0 q3 Q- I(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied  }9 B, n5 L  P9 u
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
3 D, \2 g6 R# o3 \1 {0 Jeligible for preferential tariff treatment under a free trade agreement; or' i4 B9 H( \2 G' R
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
: m+ t6 U. Y5 ibecause the origin, tariff classification or value for duty of the goods as claimed in the application is1 y3 @. A3 i1 P0 a% _' X! k% r" i
incorrect.. T! ]8 B5 g  H6 ], ^
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),' O* S' U, E1 s' ^* g" @
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground2 u4 F  U  Q# c0 w
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
5 @7 l6 ~, V/ e# Pwere a re-determination under this Act of origin, tariff classification or value for duty.# y3 g+ F  y+ s5 E0 F
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