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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
- o6 z" C6 w) N" @上面说 非商业 进口 可以免关税?
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5 A; a0 i* n. R5 M+ t5 n$ shttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf: s- k: o$ _$ f, f
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, C$ I( ^: A' t8 f( v. B) \/ IRefund Requests# ^6 m0 m5 J+ p/ H' G
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who9 n' l( f" i$ e: S) }1 c' W
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
$ U {' Y- z+ h2 t( sof those duties, and the Minister may grant to that person a refund of all or part of those duties, if! ~! c% c0 f9 H/ w; l1 b1 k
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to3 f, a' v* D; x9 g" m
Canada to the time of release;
' W& R S# V5 b9 n(b) the quantity released is less than the quantity in respect of which duties were paid;7 k" b& D+ c7 o( i- m( v/ v
(c) they are of a quality inferior to that in respect of which duties were paid;6 M* p1 `6 r+ Y# G2 Y
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
2 Y8 U# Q* k6 x2 N, H/ G/ Q- o5 utariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
& R i' G1 X, d% Mcase may be, was made in respect of those goods at the time they were accounted for under$ K- O3 n2 x/ p2 a
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
# k5 M( \6 {# Z* T9 Qpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are+ f; y. @7 s4 ]
accounted for under subsection 32(1), (3) or (5);7 y0 ^$ Z! K( @$ n
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
5 y. d) [/ g' C6 |) f& V# B1 R(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)2 H; \7 r$ q5 x& N. W- |
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
7 ^% c5 S3 u/ J% _) H4 qvalue for duty in respect of the goods and the determination has not been the subject of a decision3 L7 u- Z. }$ u8 L9 k5 ^
under any of sections 59 to 61;
9 y! P4 A. r* e$ R6 d. @4 q( i5 [(f) [not applicable to non-commercial goods];; u9 G* v0 T7 A3 {# B
(g) the duties were overpaid or paid in error for any reason that may be prescribed./ K1 O2 Z8 N% ]. S6 @+ N1 }+ M% J0 t' p) n
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
Y+ |' j Y& kon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of0 T: ?7 l; t2 y, P* e
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).9 r) t* a; U2 o4 y/ {
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim. R/ F4 [* e3 z. @5 Z
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.' Q$ C F: k0 X$ Z
(3) No refund shall be granted under subsection (1) in respect of a claim unless
5 o: I( m5 D! w1 r$ D(a) the person making the claim affords an officer reasonable opportunity to examine the goods in% G. |. K7 Z/ ~7 V
respect of which the claim is made or otherwise verify the reason for the claim; and$ K8 `$ q; y9 {/ b
(b) an application for the refund, including such evidence in support of the application as may be4 _* Q) P+ x$ l9 P D" w
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
% B7 B* j7 V4 L4 M7 }' `0 P$ G6 aprescribed information within3 s/ k) c( n7 X# E( p
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f): g( n" o4 M$ ]% v$ U
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
; Y1 \, }3 @8 @(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
$ {6 Y+ i5 j# w) }& s$ C5 m& u0 Swere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.2 o$ G; H& i* \- r9 ~4 l" {
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
+ r. b3 _( G7 |! k- mthis Act as if it were a re-determination under paragraph 59(1)(a) if& y6 w* S. _! |7 i
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied+ [: |$ g! H# {" u2 n
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not8 U# Y) A3 F, V6 T
eligible for preferential tariff treatment under a free trade agreement; or u J8 J" g4 e" x& Q1 N
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied' r, [" T8 H- S
because the origin, tariff classification or value for duty of the goods as claimed in the application is5 d. I8 G* k: C# D/ v
incorrect.
! g8 G _+ ?' a3 D(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
9 h3 j1 h: u* h. E* Y$ O(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
H% J1 g, K" y% Y# xother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
" M J7 F% {. hwere a re-determination under this Act of origin, tariff classification or value for duty.
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, b# }8 v }! _) F# X. k1 n这到底是说可以还是不可以啊? |
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