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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
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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
' p0 P( u/ O' G* @- H& L$ W上面说 非商业 进口 可以免关税?
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9 A# _# |3 S# \' E8 fhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf+ b8 e! e5 b# p! w/ `: h. v+ {
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Refund Requests/ c0 I" y4 [0 ?) Q6 M5 _. {9 Q
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
) t! _# V# g6 S6 X" m+ _% rpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part+ Y+ G7 R9 i- h2 k$ v1 g
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if" I* C6 p5 a5 H8 }4 ~1 z
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to* L8 H0 g" D& F- l2 v
Canada to the time of release;
3 J6 Z: _5 i2 D) `; z(b) the quantity released is less than the quantity in respect of which duties were paid;  j+ b9 t# O7 s# i) D9 s. j
(c) they are of a quality inferior to that in respect of which duties were paid;
' }' y. F% m6 h7 {1 {0 |(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential' Q- Z6 Z% d6 R/ y- d% I
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
  R7 h2 e% e) k' Ucase may be, was made in respect of those goods at the time they were accounted for under' W4 ?" `6 o; G; t
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% H% z1 G6 o  I
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
5 t! V& W, D) ~* v% waccounted for under subsection 32(1), (3) or (5);3 b7 ~7 l+ M8 D
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
6 j1 R( w' Z  M! X(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)' Q4 b# B" f  P1 H
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or. C7 F2 |# {; d! ^' K
value for duty in respect of the goods and the determination has not been the subject of a decision
( ^: |4 \8 N8 s1 v" {9 x  a- Bunder any of sections 59 to 61;7 n' x- }5 B0 f$ Y; R4 U3 V
(f) [not applicable to non-commercial goods];
; C/ N6 M1 C( x, y' v, [(g) the duties were overpaid or paid in error for any reason that may be prescribed.  I; v# o8 z* X$ I3 H) J
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
% {9 g! m( I  d  |4 U9 j2 L4 non tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
  w5 c, _" b+ V' P7 W& ?this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).( [! t1 F; q4 D3 O7 [$ {8 W6 H
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
  s: {! g2 `# Nunless written notice of the claim and the reason for it is given to an officer within the prescribed time.
/ |3 N5 S. _$ P1 o+ E(3) No refund shall be granted under subsection (1) in respect of a claim unless
7 i5 B0 r8 f( I(a) the person making the claim affords an officer reasonable opportunity to examine the goods in5 \0 E9 h  _. B% A
respect of which the claim is made or otherwise verify the reason for the claim; and5 O% c9 j' H* z' ?- |3 n
(b) an application for the refund, including such evidence in support of the application as may be, O! A& {6 f7 ~/ S4 K
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
, k/ y1 p# P) N( [& `( ^  X& xprescribed information within
3 \% m" O& H! r( M7 E* k% G! F(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
% I% s$ f1 A; lor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and8 l1 v" A9 V0 P. q
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods  u% J( U  d+ c+ S3 L. @
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
% w8 [! [9 C- j( Y* N. q4 Z(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of. O( n2 ~) S: Z: @! |, x
this Act as if it were a re-determination under paragraph 59(1)(a) if" }: R2 v, z+ c; \
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied- ]  z- K3 R# C0 l5 b6 q
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
4 J7 l1 ~/ H  D2 heligible for preferential tariff treatment under a free trade agreement; or
# j' F2 m5 v6 Q3 f9 S(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied# w# Q5 f: K' |! i  K2 u# j* @
because the origin, tariff classification or value for duty of the goods as claimed in the application is" v  J# J( H: [7 ^; q) L
incorrect.( ^7 r4 ^6 t5 m# p4 L+ J
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
7 [* V, }5 `7 F1 q# v$ B$ e(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground9 |# w4 Q( \: {) _2 I+ j
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
4 C* Y( Q+ K$ v6 rwere a re-determination under this Act of origin, tariff classification or value for duty.& y: a; _/ j5 X. |0 ]
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