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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
, T# {1 t ~ [6 t+ P上面说 非商业 进口 可以免关税?" w6 U# e" U7 T% C6 F! P
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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: w+ F/ y( u! Q% G; }Refund Requests
+ W/ [5 p( O4 I" a6 j4 j74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
$ w$ P/ Z& j) r/ L! Tpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part: x- I9 @# K* x9 X
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
/ F( [1 Y; ?! l$ o8 h; c(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to( y: d+ N+ s7 o) T1 {
Canada to the time of release;9 z! h- \9 {/ l/ N# C' P3 K2 w
(b) the quantity released is less than the quantity in respect of which duties were paid;! x( F! _3 q+ k, z, {1 k3 k6 s
(c) they are of a quality inferior to that in respect of which duties were paid;$ T) U5 o( ?1 v7 k9 W7 I
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential% P Q; v* T; j
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the- S+ ^. E2 [8 w( V- x5 z
case may be, was made in respect of those goods at the time they were accounted for under
+ \$ S- X! _9 @; f$ ]subsection 32(1), (3) or (5);
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) G1 O1 ]# _0 ]( a- ~(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
+ k& Z, \# S2 Zpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
; l3 K& N. ?. |4 C: {9 M" M' t) Kaccounted for under subsection 32(1), (3) or (5);
: _8 x1 x" X Q( n! `% d# X1 b(d) the calculation of duties owing was based on a clerical, typographical or similar error;8 F5 \$ D7 w, j) N( g; M P3 z
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)8 {) ^+ c+ i* H5 K5 a
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or# v- ?2 a, k0 `* R3 Z6 ^! y* f u
value for duty in respect of the goods and the determination has not been the subject of a decision) u. @6 H+ w) u! c" Y
under any of sections 59 to 61;
/ V/ w0 Y |/ M b(f) [not applicable to non-commercial goods];
( \$ N& e) K9 G' a, ?(g) the duties were overpaid or paid in error for any reason that may be prescribed.# _8 B& q, u" O% V: H
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based0 w9 G/ b& q& X5 A1 O! V
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
( p; ~9 B y: R E9 u, @: rthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a). L. T" B" x' h! _$ ]1 L0 `
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
4 ~4 `' c$ p' l( W% {5 f; kunless written notice of the claim and the reason for it is given to an officer within the prescribed time.- T E0 x" Z+ U6 o4 i# J8 a$ H
(3) No refund shall be granted under subsection (1) in respect of a claim unless
, a+ n: x% ~) D+ S8 V. d; i. K(a) the person making the claim affords an officer reasonable opportunity to examine the goods in* C5 w* O5 L) r5 [
respect of which the claim is made or otherwise verify the reason for the claim; and
& Z6 @5 q8 z( t( i4 P1 z(b) an application for the refund, including such evidence in support of the application as may be8 P6 M+ O. u. \" ~) L& }! S
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the3 v/ G8 T' G% o: z* I% U/ h$ `
prescribed information within; m& p( ^- m4 z
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
( S2 G! }' J' L- o* w# qor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and5 b$ [0 M0 e( k
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
T" C) r) u2 U% rwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.) r! T- X8 n$ @2 L# P5 Y+ l5 k
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
) F" Z7 T% {; ~ D. S3 athis Act as if it were a re-determination under paragraph 59(1)(a) if5 O9 ]8 J5 g, s5 s) Y7 E* p- J
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
- I1 I& M& s3 P0 U2 E0 pbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
2 e5 ?2 U1 k1 n: F: C) v9 N, zeligible for preferential tariff treatment under a free trade agreement; or
* [3 i0 X6 H2 z1 x) C(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
+ Y2 [$ `. |4 t& p: Rbecause the origin, tariff classification or value for duty of the goods as claimed in the application is9 \. N% | o7 u
incorrect.
) C+ U [$ e1 D! ?* c(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),* O6 s- C3 J+ o
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground e+ t" K. ^3 X- Y5 | w' G
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
' G( Y( T. {$ U3 owere a re-determination under this Act of origin, tariff classification or value for duty.
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3 e% y4 y" a- c: ]; B* b1 ]: V+ }这到底是说可以还是不可以啊? |
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