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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations( P" @0 u1 v, L+ U: k" b5 p+ L
上面说 非商业 进口 可以免关税?, D' l. u& G% N0 L
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! v7 m0 n) A6 nhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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' a9 A4 w/ _/ }% i/ fRefund Requests
0 y" U# P) z& t74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
" n# ]9 V5 D. a8 `+ y+ U/ Tpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
. {" J# ~) d+ C/ ~( d( eof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
1 E! k b- k* X$ j(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to2 e4 F5 v! d) t8 U* R
Canada to the time of release;* S5 g; z7 `( d+ o1 v
(b) the quantity released is less than the quantity in respect of which duties were paid;
- C6 a+ C+ X2 [% \' @* g- G' T(c) they are of a quality inferior to that in respect of which duties were paid;' R- R4 f6 G2 i& c% {
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential/ g& T, x( w0 T" i" x* |
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
7 W* J: i) U0 \% m" i+ G1 l1 F2 kcase may be, was made in respect of those goods at the time they were accounted for under* G7 _: |, S' ?; ^! U A
subsection 32(1), (3) or (5);9 L& b! Z1 G: f/ v
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5 l8 ? p5 Y6 R; y# X+ ]/ ?$ `7 F(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for- U; W9 Y; I7 n m0 o; l% S
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are6 n" k; f9 m; a$ S
accounted for under subsection 32(1), (3) or (5);
5 T/ t3 w* A7 Y0 T8 \1 V# V- s4 \(d) the calculation of duties owing was based on a clerical, typographical or similar error;0 O& Q$ y+ Y7 R6 \' K
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)& Z8 F5 H+ w+ o' X7 T% `
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
# D5 C5 t6 c# H6 L# ?( ]0 Mvalue for duty in respect of the goods and the determination has not been the subject of a decision6 G1 n0 }, `6 s; B
under any of sections 59 to 61;& ^ X: J0 }! ]5 |0 |: ~
(f) [not applicable to non-commercial goods];
3 |5 a4 x5 L# p8 s) |$ N# Q(g) the duties were overpaid or paid in error for any reason that may be prescribed.4 y9 W' A4 G3 R4 T i
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based: d5 U) `! }9 H& r
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of0 K- p4 f* {1 I7 E. n& i
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
2 a6 x+ |5 V( s3 @: A(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
/ w# I6 g8 A# Y* u6 yunless written notice of the claim and the reason for it is given to an officer within the prescribed time.
7 q; K( f1 v! m p2 w(3) No refund shall be granted under subsection (1) in respect of a claim unless4 v, l; M; k0 W
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in8 [! r/ k1 V% ?
respect of which the claim is made or otherwise verify the reason for the claim; and* ?2 m3 P" E+ `" w9 h& s( k# ]
(b) an application for the refund, including such evidence in support of the application as may be& P+ @1 T; @9 D1 J+ U( T
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
/ `( X$ z5 D( M- M- X: l- Iprescribed information within
4 ]9 c3 n9 F9 P" X5 z+ u(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f) F2 f1 v$ b% H" U9 A) b# |
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
4 R; |! J1 r1 J- y9 o" H% q(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods( n0 s) o) J& z9 G+ Z$ K
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.( b. U }% ]9 e; L& w
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
. W7 O z/ y0 s2 V7 Jthis Act as if it were a re-determination under paragraph 59(1)(a) if
7 M* K% D x1 L T4 F(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
- j. z9 h; j" F* N6 ?% Zbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not& B3 e: H0 g* Y( I+ |3 J
eligible for preferential tariff treatment under a free trade agreement; or: ~' o- X. v4 a; d/ C
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
* f5 b1 q; H6 [because the origin, tariff classification or value for duty of the goods as claimed in the application is
2 v' `2 |( U5 t( e e2 M& ^incorrect.
. v! ~: h$ O$ U$ s(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),, E3 R5 e3 I: u9 l
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground! D% S3 Q0 f. Y
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it$ S6 e2 I% a4 N4 {3 p
were a re-determination under this Act of origin, tariff classification or value for duty.6 ]- ~! N1 f1 Z3 k; C5 g
( N) _+ U2 \5 W这到底是说可以还是不可以啊? |
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