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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
/ h* N7 M$ @* P' Z8 l上面说 非商业 进口 可以免关税?7 C. l* C2 |$ G% `, z. [

8 O' p2 ~# Z3 X' ~7 w$ f# d' k8 b$ \  q- c4 q- G. V4 o# d

6 g; O& M! l- W4 N$ Lhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf$ v$ ]! I, }5 r: Q- c: |
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  D$ A4 W9 [' C
Refund Requests0 C8 Z( x# W) `4 f, j, o6 A  ]
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who% b0 v6 t8 B' x, E: n
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part& B) i1 j( S: H$ f7 S: ^
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
3 q2 k3 D, Z# g- \6 _  Y(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to8 _' h; k# ~# B1 g
Canada to the time of release;9 ]0 J& a1 d9 S, c9 C4 ^* r2 i$ e
(b) the quantity released is less than the quantity in respect of which duties were paid;
0 Y7 p" b0 m" c- P0 `(c) they are of a quality inferior to that in respect of which duties were paid;
) u) G4 f  {& K  i% I5 ]6 x* b(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential) `% t$ e6 u1 J3 e6 D' s6 W
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
- S! O  p4 t! \" |+ O. I1 b. I+ tcase may be, was made in respect of those goods at the time they were accounted for under
5 c" I7 \7 R1 }5 L& b3 Osubsection 32(1), (3) or (5);+ z( X+ N! x' R$ c) D! ^
3, q8 _0 i0 o, T5 T& |% h
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for5 h# Z# R# q4 S9 V
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are# c9 Z, w- l5 ?( k# g
accounted for under subsection 32(1), (3) or (5);
, S+ @% R4 i, b2 y(d) the calculation of duties owing was based on a clerical, typographical or similar error;
7 Q4 ]/ n. p, n( C- x3 L% C" C7 N(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
2 j' U+ y- C7 B0 K* Kof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or- a2 H) {# ~4 f5 c5 s
value for duty in respect of the goods and the determination has not been the subject of a decision
1 x/ R, j9 z# V- Munder any of sections 59 to 61;
- H0 G5 o- R, w- F(f) [not applicable to non-commercial goods];
  `2 F/ e+ B: L- |(g) the duties were overpaid or paid in error for any reason that may be prescribed.
' E# Z- A7 F$ y3 V(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
2 ~) D# @' _# Hon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of) ]$ y0 n" F8 i% \, p
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).; X! R' r6 X- P8 S$ b) D
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim. y0 A9 ~' ]2 H# d2 {& g
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
4 n8 M' }; P( p) S/ t9 {. ~(3) No refund shall be granted under subsection (1) in respect of a claim unless
% e- o0 A" {% q(a) the person making the claim affords an officer reasonable opportunity to examine the goods in6 r2 E2 W0 B' I( X# w# ~
respect of which the claim is made or otherwise verify the reason for the claim; and
% n% c2 ^; b! ]/ p. S7 a1 a(b) an application for the refund, including such evidence in support of the application as may be
* W0 J$ V1 P3 `! ^1 A4 t5 Hprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
- T8 b5 [, Y% t5 S& j: o7 f+ @2 Aprescribed information within9 s6 j- J$ d6 ~6 I1 ]) I$ y
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
% _" [/ D% U7 e, |% ^or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and  N3 R) ?! a& j8 K  r% [
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
) U7 v' ]; G: X4 }1 v8 l- K1 A+ bwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed./ y5 m. N% W  }, t, W8 O
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of1 z0 E" k* Z5 Y- C) N
this Act as if it were a re-determination under paragraph 59(1)(a) if
: w; e2 u! R2 V/ [. H8 y* i; Z(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied) N  _/ p0 l  K
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
1 n9 O/ s' V( s" P, h/ Q, ?  leligible for preferential tariff treatment under a free trade agreement; or
+ Q  r9 j/ l1 ^: u1 L- t+ B5 m(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied5 x4 c$ [% L1 d, `
because the origin, tariff classification or value for duty of the goods as claimed in the application is2 C( o; Q4 H* D% P+ b: ^
incorrect.8 N4 q. G  h  m# J
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
" w3 |9 s2 A, s4 |7 t% l6 w(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground" }4 H& ?/ }$ v! A' j  @- o
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it1 v" E1 F4 W4 B
were a re-determination under this Act of origin, tariff classification or value for duty.% I( E) R* B4 i0 h
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