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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
( w- Z5 Y8 d, |9 I7 }/ Z上面说 非商业 进口 可以免关税?% H2 a9 b' p& [ c" N& `+ F* D+ T) ?
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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5 `. j0 V$ w6 z3 _% v/ CRefund Requests
$ p" ~0 K9 i% G; t6 e74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
8 |; E' j% I& z9 ]/ \8 Lpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
, J5 }! L4 B: z1 \# [of those duties, and the Minister may grant to that person a refund of all or part of those duties, if$ h- X# _$ i7 Z
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
: \& e0 ^$ ~$ ?$ @+ CCanada to the time of release;
& |% A9 i$ |( z! y(b) the quantity released is less than the quantity in respect of which duties were paid;3 ~ C1 R( a$ ?" M7 l7 X% ^& k
(c) they are of a quality inferior to that in respect of which duties were paid;
0 ?$ o$ m- W7 p( p5 J(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential/ h$ X0 j& X# }) b8 m$ c
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the( r2 c% I- n. w! l! e" p9 ^4 T
case may be, was made in respect of those goods at the time they were accounted for under1 `/ r( H4 R) |+ w1 L
subsection 32(1), (3) or (5);- S) w9 l8 {4 C* D$ |; O
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
1 T3 y" v* P1 q; M+ m" ypreferential tariff treatment under CIFTA was made in respect of those goods at the time they are0 {% K( @% v/ @ r' X
accounted for under subsection 32(1), (3) or (5);
1 W' c3 l1 w1 I- D# B. Y, u(d) the calculation of duties owing was based on a clerical, typographical or similar error;% J2 c5 ?* ^+ w$ f, Y
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) @. N/ b2 J. U! N' t ~
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or+ X/ F. V1 h d
value for duty in respect of the goods and the determination has not been the subject of a decision3 x5 G6 q4 P- X3 \% v( Q1 ^
under any of sections 59 to 61;
4 s' R4 L1 R- e5 [" g* e(f) [not applicable to non-commercial goods];
1 F2 Y# s" W; h& d B8 V' O(g) the duties were overpaid or paid in error for any reason that may be prescribed.- r4 E$ N e1 J2 o
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
: E& _4 n3 y9 \: _# ]' ]; Aon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
. x- s O, d' w, G! U* |; wthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
! h: m; J* t6 [- Q(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
% n4 u2 Q( J$ ^1 c( Funless written notice of the claim and the reason for it is given to an officer within the prescribed time.! J$ A2 s2 }- p4 O4 h
(3) No refund shall be granted under subsection (1) in respect of a claim unless
$ R) ~( F% Y! ^6 {(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
& x' I& H) j2 D; F' trespect of which the claim is made or otherwise verify the reason for the claim; and B! Z1 j/ u7 A D. _4 ~+ l
(b) an application for the refund, including such evidence in support of the application as may be% p% y: i6 l4 L
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the& Q6 O) R) K. {# A: @, m) _3 a' N: h
prescribed information within
2 X! Z7 v- x; ?1 k# M$ J: I(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f), v6 r2 T6 {( } b5 z7 p0 U$ o
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and; n# j3 j7 K9 e3 o
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods" w$ l4 e& j5 l
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.- a8 d! b! ~! h, V* D0 G
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of9 @8 d% ]0 D+ u* Q" z
this Act as if it were a re-determination under paragraph 59(1)(a) if; M2 A4 Y) L% {4 k+ v* a2 \
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied" [( `" t9 W. a9 M# n# i3 z) Q
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
/ m8 J, B; d% beligible for preferential tariff treatment under a free trade agreement; or* J7 S' O! J- A, \1 u- f+ O3 [
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
0 p. N/ X% s& y2 E8 H& }; Abecause the origin, tariff classification or value for duty of the goods as claimed in the application is9 O1 c. Y" c2 q+ }* x% h
incorrect.
& o- o ~$ E, c- s' f% G(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
0 E& y0 m. l% q4 N' J. J- Y& [(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
: K: L& H6 \: C0 T1 g& W6 `& Oother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it( J- y Q* m' x+ I
were a re-determination under this Act of origin, tariff classification or value for duty.( ?2 q R, ^2 e6 U: C1 W/ z4 O
7 @6 @% T/ j J这到底是说可以还是不可以啊? |
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