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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations0 N1 M d2 @8 `; J
上面说 非商业 进口 可以免关税?8 i9 x# N; D0 {+ p6 I0 Y, T6 B
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% u1 {* D, S9 J5 ?: g4 R& fhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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Refund Requests8 {5 L9 O2 S; A, P' _ O! W
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who, f7 w1 R$ ^. P6 c# D, c% S
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part3 H% M o0 T$ z2 J/ g2 }5 I+ k& I/ R, n# z
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
5 a9 s) T0 ^3 {# z' ]9 m: S x! y(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to/ Z; e1 n5 Q; D- W
Canada to the time of release;
& {+ s0 t% a& ?; O* o0 j(b) the quantity released is less than the quantity in respect of which duties were paid;0 g$ ^ m( F% {
(c) they are of a quality inferior to that in respect of which duties were paid;
: e) f& T) m1 t0 o$ ^(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
E0 I1 K; a/ Y- w- ktariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
* a; h/ C# H* Y) _9 jcase may be, was made in respect of those goods at the time they were accounted for under
$ |4 E4 X s8 ]! t# J( e* ?subsection 32(1), (3) or (5);! [. w' W1 L8 F' b8 [
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
* B3 v# p' _3 s1 apreferential tariff treatment under CIFTA was made in respect of those goods at the time they are# o. m/ S8 r2 z! X! Y/ m- h, g
accounted for under subsection 32(1), (3) or (5);7 L: d; L5 D6 I: K
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
2 }0 g p3 U# l6 V* {7 Z3 [0 N, d(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
7 @' u1 Q" v8 s! Z% J7 {$ Iof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
2 ]2 F1 k" Y; J! w3 ?" l( Wvalue for duty in respect of the goods and the determination has not been the subject of a decision
; L9 `3 c' l _! qunder any of sections 59 to 61;
' t8 T, b8 q! o5 V' L l* B. M1 u0 @(f) [not applicable to non-commercial goods];
' d+ B& E& I' f7 m9 k- a(g) the duties were overpaid or paid in error for any reason that may be prescribed.
; }" ?* @! a- g- Z(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
# U) ^5 ?( f( G& n' l- {on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
@% Z% p( l A8 |this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a). ?2 `# Q. Z( w8 e
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim$ P* [9 ^- Z- { P" ?
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.* x3 p* S1 h: @9 m u/ }
(3) No refund shall be granted under subsection (1) in respect of a claim unless
$ i) L% ]/ U0 Y. M+ w(a) the person making the claim affords an officer reasonable opportunity to examine the goods in7 b0 i1 A) ~' m. K. O
respect of which the claim is made or otherwise verify the reason for the claim; and
" e" k5 T# Q# \, _# O: c(b) an application for the refund, including such evidence in support of the application as may be
! i( R! U' ? W* W4 a" lprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
& s* }: d; q/ J/ G6 Uprescribed information within
! C, }# g. M/ H/ A& ]: Y(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)2 r! r# Y7 x& T1 K. `1 g% E
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and" R# D4 Q7 _ f6 u5 @; a# N1 U0 f
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods2 M1 U7 \" ^0 p( [" h
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
0 L9 d! x* P) `) u$ r9 ?+ C+ F* I(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
) U l8 c, \9 @$ B+ _. A8 k" ]this Act as if it were a re-determination under paragraph 59(1)(a) if
) K+ Y5 N' X" Z _6 Y0 z(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
0 M0 V3 V. ` V! H9 @because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
" [( c) r3 H' ieligible for preferential tariff treatment under a free trade agreement; or" `7 T4 G6 n9 z( E, F
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
9 y- G A* w! Bbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
5 {. {& ~ ~8 `; A( r8 t- dincorrect.
# P1 X8 ~$ k) E8 e, r(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),0 ] S9 `2 `$ e% B. @
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
! h& K9 ?( B! R. k/ D6 aother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
5 ~) f. Y# E! G" u1 y$ ~4 ~were a re-determination under this Act of origin, tariff classification or value for duty.1 q4 R- S/ ^% B' r [5 w
0 b* D, d4 U* \- n这到底是说可以还是不可以啊? |
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