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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$ ~7 Q0 R2 I5 O4 y0 \6 M7 h7 \7 U
上面说 非商业 进口 可以免关税?, q0 {; I3 E" R' w# g1 b  p7 J" N

: B2 ~  E: U% t8 A. y- r' z/ P. m$ A) T7 ]
! b; |; t2 Y% d
http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
" u8 l/ ^* q- c
& s1 \* B, f, _/ R* q2 o9 g% M+ h7 \$ ?$ p$ _2 e# o6 d
Refund Requests
  V$ s& f$ w$ ^74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who& r4 w) a# L( |; E8 k/ |: @  D' T
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
* E: b! J8 p7 F0 Q5 P3 S/ I6 n9 jof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
8 U4 e  x0 `: c7 Z1 D0 [(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
. j: m/ t& d; ]Canada to the time of release;- q, S- E9 O# O1 ^* _
(b) the quantity released is less than the quantity in respect of which duties were paid;
" E* ^- I4 q+ ?, [1 o$ N% u! I  `; d(c) they are of a quality inferior to that in respect of which duties were paid;7 S  e( [, T; n, h0 W) R
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential- @% X: b2 k$ j/ [) V) |; h
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
" ~" t* H( i! M) f& P2 Q6 Scase may be, was made in respect of those goods at the time they were accounted for under5 U$ F* V# m, J! Q6 z" N" e
subsection 32(1), (3) or (5);% H  V3 T! n1 D4 D6 z
3  d, ~  K3 p0 n: {5 \% [% G
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
  [3 G0 {' c9 D9 B! k( D8 Apreferential tariff treatment under CIFTA was made in respect of those goods at the time they are4 Z0 J( `% d( d$ d0 X" K7 i! R
accounted for under subsection 32(1), (3) or (5);
2 _+ w6 n: x) g- A$ g(d) the calculation of duties owing was based on a clerical, typographical or similar error;7 Y( r/ H! g  a& B  R# [: t) S
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
, l+ i- D. w5 M8 B2 F2 _of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or. f2 O, H7 E2 E" s8 Y& _1 Z
value for duty in respect of the goods and the determination has not been the subject of a decision
: K6 t3 H+ G/ _8 K5 l$ h) Aunder any of sections 59 to 61;
& D4 J7 c8 R: @9 f(f) [not applicable to non-commercial goods];
" ^8 d0 j3 g" h0 ~/ l(g) the duties were overpaid or paid in error for any reason that may be prescribed.
9 R& U7 y1 n: A" W$ ]( r(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
8 r0 S7 n& m; m; V% c/ I" M& ^on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of8 B- W' I# c, N5 `
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).) P/ W3 l8 c( [/ ^
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
2 z1 A% G& f1 B) g7 }$ V9 o- lunless written notice of the claim and the reason for it is given to an officer within the prescribed time.
) j7 D+ S+ |- I1 h0 L" f' ]# J6 v3 d1 Y(3) No refund shall be granted under subsection (1) in respect of a claim unless/ X  v. T8 ?- b  h# `5 u+ \. T
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in+ M5 o, \9 y5 d  ]4 A
respect of which the claim is made or otherwise verify the reason for the claim; and; {2 N/ W- O) j$ n+ |' P$ w7 W
(b) an application for the refund, including such evidence in support of the application as may be! X: [+ i, w1 M( k3 m
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the" [0 Y$ `( @8 k+ J5 @+ I* Q
prescribed information within* N5 e1 _( a  U$ |: H  w
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
! L5 ^& c- c# lor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
5 y: Y2 w1 |* T+ V+ K(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
/ w3 L4 ~8 ?9 S4 dwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
0 O/ A8 {9 b* u2 E; a# R0 Z( [(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
7 L6 w- Z" W3 V9 j4 p: Wthis Act as if it were a re-determination under paragraph 59(1)(a) if
6 r. |! \1 ^$ X! u(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
, d; H$ K+ m6 J- B! A; ~because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not, t% i$ j5 `3 c' ^0 a
eligible for preferential tariff treatment under a free trade agreement; or
0 Y! \$ b3 ]" j) J& [( Z5 E; i(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied. _+ y6 w, [& `+ T
because the origin, tariff classification or value for duty of the goods as claimed in the application is
. |6 K8 S. Z2 I  I0 }incorrect.
5 `0 W8 h& [7 `! w: p: L(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),0 f1 x9 I7 M% _' R" F, h% _
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
: F+ M' g6 {: ~- {+ |0 `other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
( z& `8 l" t* l% e4 K9 h  ywere a re-determination under this Act of origin, tariff classification or value for duty.
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, U6 w1 J  L0 l$ c6 z: ]4 o. {* ]这到底是说可以还是不可以啊?
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