埃德蒙顿华人社区-Edmonton China

 找回密码
 注册
查看: 3309|回复: 0

关于 邮购是否免税的问题 退税表 D6-2-6

[复制链接]
鲜花(2) 鸡蛋(0)
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! C# t' o& F4 y
上面说 非商业 进口 可以免关税?
/ w& y0 ~) }' Q7 d2 ~
% Q* T, q& s( |, N3 U8 e( ^* \( H0 S* A$ j5 g: o

2 ]+ l2 w/ K# S5 P; o& ]http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf; b) G4 z6 L5 C0 t4 |3 {- F

. ^: w6 V& a& O) `1 f1 Z+ O
/ [7 \5 d- i- ]0 T# eRefund Requests/ V8 `* J) v7 z4 d4 R
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who/ B+ G) i8 g( Z! q6 c
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part' l# m) Q9 B2 ]- G3 A) ~
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if. T. n( p' N* H
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to# E6 y9 T' q: e: L; g$ |# ^; m
Canada to the time of release;
8 O9 f& C6 v* O& K! T( L! M(b) the quantity released is less than the quantity in respect of which duties were paid;$ ~% C; R2 z9 B( G2 t
(c) they are of a quality inferior to that in respect of which duties were paid;
0 b% `0 p3 E" f( v- B' P7 f(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
  ^, _6 T4 l: y. v  F( ]tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
' l, P% \, V0 ^" {case may be, was made in respect of those goods at the time they were accounted for under! z% P/ ?& q) i+ V& n
subsection 32(1), (3) or (5);6 }8 S- J/ f8 A! ~
3/ P" ^( E, j+ p9 P) s0 v% z
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for% l/ ]0 l- ]& |. h
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are9 Y; J2 e2 L  R) Z0 w8 Q% k; M8 V
accounted for under subsection 32(1), (3) or (5);, W8 D8 n# G9 p: M
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
, U$ m9 d# V+ L% y  e$ G( s6 V(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
1 ~, F  l# W0 Bof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or- h0 K" J  w9 \# C
value for duty in respect of the goods and the determination has not been the subject of a decision
" c+ Q% y1 E4 l, V# s1 x# Lunder any of sections 59 to 61;
0 M# ~2 r$ U& x# e  L+ A(f) [not applicable to non-commercial goods];+ Q4 m: i( D- P6 y
(g) the duties were overpaid or paid in error for any reason that may be prescribed.  `% U% D" E) o& Q- Y3 n
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
2 G/ k$ }8 ^: ?4 `- T: {on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
: j- {( g6 z1 w" Z3 Qthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
! m2 m. ?' u0 d7 ^& p7 o(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim- ~. p' @7 e; u/ D, k0 ~. `& |
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.7 W4 ^6 N9 S1 B
(3) No refund shall be granted under subsection (1) in respect of a claim unless
; N* m* Z$ \, E* |7 d7 Y(a) the person making the claim affords an officer reasonable opportunity to examine the goods in; z- ]$ j7 i0 H2 A1 U
respect of which the claim is made or otherwise verify the reason for the claim; and6 J- m$ B: {1 C, d2 `
(b) an application for the refund, including such evidence in support of the application as may be
8 @0 z3 `. z; Wprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the# B% K% L7 \4 s" g
prescribed information within+ ]4 X6 D, d2 Y0 n/ O( Q4 @
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f), @' h3 p5 a; F/ g& y" `3 y4 Q  J) L
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and; k$ B9 t4 h6 g8 ~# d& i' A
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods; D; O; v7 [3 |' y) T/ O2 x
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.# g3 h" U% z% p  i8 Q
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
; k. Y6 \, R  Ythis Act as if it were a re-determination under paragraph 59(1)(a) if
3 Q: r0 E9 g$ t3 n3 ]% [; o(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied3 R  ^6 _. s4 }  V1 l
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
4 Q4 z6 v- M- ueligible for preferential tariff treatment under a free trade agreement; or" s0 f6 I5 a- H) r2 }: F
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied* e. B# \# k3 ~8 w8 R+ d
because the origin, tariff classification or value for duty of the goods as claimed in the application is
  Q% l8 f* A- ]( cincorrect.. t1 N0 t) T. t: |/ n5 |: f
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
9 ~0 A# K$ Z; g  c7 B(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground% t$ U# N* B) b$ W: g5 {2 D& E
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
1 g1 o; r6 Q1 ]* ?1 f# G/ T8 nwere a re-determination under this Act of origin, tariff classification or value for duty.& ^. C$ h$ m7 a. b4 F
1 v6 r" S5 R$ W" w
这到底是说可以还是不可以啊?
您需要登录后才可以回帖 登录 | 注册

本版积分规则

联系我们|小黑屋|手机版|Archiver|埃德蒙顿中文网

GMT-7, 2026-8-6 08:30 , Processed in 0.163712 second(s), 10 queries , Gzip On, APC On.

Powered by Discuz! X3.4

Copyright © 2001-2021, Tencent Cloud.

快速回复 返回顶部 返回列表