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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 Importations5 T! I% L( S4 `. L# x  [5 H
上面说 非商业 进口 可以免关税?7 A. q6 k( n9 ]4 V
7 c5 l* F2 P$ m/ h, |

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2 |# H; H4 D  f' U) I, W. e9 Xhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf: j8 L6 y8 N/ N; b# v

, [9 V1 W' L8 `+ h' m. U; w; ]8 Q$ l& O, Z
Refund Requests
3 J' ^4 m6 c' {! [1 i1 n# E- \74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
6 p2 \" o! P) D4 ppaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
( v' _3 Z2 P7 m. T' J( E  xof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
9 f* C! I, V9 d! B1 i: U(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
* d' D# p- m& Y, g! VCanada to the time of release;
" Y5 V1 N& v0 ]! }9 [: Z(b) the quantity released is less than the quantity in respect of which duties were paid;
4 O* a0 u! d0 k% E2 ^  x(c) they are of a quality inferior to that in respect of which duties were paid;( P/ ~/ L) ]( `! r3 p: F
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
1 b2 i# M3 ^" m2 g, G3 J5 J) `. z) dtariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the& h+ q7 w  S& B, m4 f
case may be, was made in respect of those goods at the time they were accounted for under
& t4 e4 O9 ?5 R9 V& _! I4 K9 {subsection 32(1), (3) or (5);
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
6 Q* \: ]1 @7 J6 Hpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are9 p: }% z: K6 G& y* Q' W4 e
accounted for under subsection 32(1), (3) or (5);( K7 N% }- W7 G# E
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
) z' k2 }& P  ~5 w$ i(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)5 M. e0 c3 A  ]- v- \
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or; \: m: S7 E9 H
value for duty in respect of the goods and the determination has not been the subject of a decision) b  g  D) v8 o& L# o
under any of sections 59 to 61;
) y0 ]5 E$ g  h(f) [not applicable to non-commercial goods];8 Z9 b' Y# U! p+ f2 w/ u
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
4 x0 \* H/ [* z' M8 I9 @(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
' H6 ~* H( S0 Q) s5 d" ~on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of+ Y; c2 M7 {2 Y. G( B
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
3 p2 @9 m% P! m# ]5 s/ H(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
& `+ r* B9 _, s, B$ H7 [$ gunless written notice of the claim and the reason for it is given to an officer within the prescribed time.% t' @1 u! {+ A2 }$ Z
(3) No refund shall be granted under subsection (1) in respect of a claim unless
: L$ k) o! A2 I(a) the person making the claim affords an officer reasonable opportunity to examine the goods in1 x* ~5 y; E" F! F
respect of which the claim is made or otherwise verify the reason for the claim; and
  J' E  `7 l9 B9 T; W0 s7 Z- A(b) an application for the refund, including such evidence in support of the application as may be% D$ a( d) ]+ m2 ^: q( x  B
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the% U8 j5 w2 L( e2 j% e
prescribed information within  g, B- C5 T- `7 N
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
3 S6 e2 o9 W3 X/ x5 Dor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and! @/ v5 g1 b! `: b0 r8 U) x5 i6 C
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
3 q4 o4 x" Q- Y6 cwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.& u3 A$ d7 F; I5 Q( r
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
8 m* w9 F  g0 q2 p+ gthis Act as if it were a re-determination under paragraph 59(1)(a) if
( D9 c- k7 h( s. ], l; z, N: O+ y# Q(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied! q$ X3 A5 K  S" l( b- R' w8 ~
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not7 J2 c7 i: C4 W0 }" ~2 N- ~* |, X
eligible for preferential tariff treatment under a free trade agreement; or
! g* P* F( v3 a+ g(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied$ |( d! J  Y' c$ U
because the origin, tariff classification or value for duty of the goods as claimed in the application is
8 N! j; E  c' j& w9 kincorrect.5 l& E$ p+ k, e4 Z; H1 ?
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),' Q4 L& T6 P, N: R0 l& f; U
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
! B$ F5 Y! Z( t& X1 p6 F" \* W) Oother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it3 Q  F0 d3 _$ F# h( q+ |
were a re-determination under this Act of origin, tariff classification or value for duty.
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# Q5 d" u3 s) X- j. s7 i# i1 b这到底是说可以还是不可以啊?
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