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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
老杨团队,追求完美;客户至上,服务到位!
Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations; `$ }; w; E: E2 N- K7 y
上面说 非商业 进口 可以免关税?
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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" r' `( M+ J' _3 }& z7 H4 b3 ZRefund Requests, |( b4 i2 p; T8 b
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who# }8 k2 l$ `6 @' |* x4 V
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part' T4 |, z5 h0 @$ z# h, T2 p& k3 V
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
- C  `7 x0 S% A1 X- F6 m" h(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to3 O  Z5 L; L& x% c2 A
Canada to the time of release;1 k+ I+ A  D4 q$ @2 ?
(b) the quantity released is less than the quantity in respect of which duties were paid;; L' G: Z# V+ t% G
(c) they are of a quality inferior to that in respect of which duties were paid;3 [1 ~( P* W. H% h# o
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential2 ]/ h# L+ O3 N% A# W; p
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the* c8 |% V! j( }- L% k
case may be, was made in respect of those goods at the time they were accounted for under
, ?6 m# z2 N8 Asubsection 32(1), (3) or (5);( z% [+ X8 O: ]" w
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
7 f& ]; S0 S% _1 s4 [preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
8 @7 a6 s" t; @/ F5 D7 o& iaccounted for under subsection 32(1), (3) or (5);: Z  p0 r$ D+ ?
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
# G$ l9 n. h. d- c(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)! ]5 _, X+ X" M8 a
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
$ Q! R  o! q6 f& ~! fvalue for duty in respect of the goods and the determination has not been the subject of a decision( N7 ~5 w. e0 M& d4 C
under any of sections 59 to 61;
0 T: M, X& A3 i- l(f) [not applicable to non-commercial goods];1 O2 y- W# |& h; J7 K
(g) the duties were overpaid or paid in error for any reason that may be prescribed.5 [( O7 d# J: o5 ^, W
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based9 B* D6 s. Z: y& G7 M# ?' h
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of6 ~/ t+ O# s7 R( K7 Y+ u# S- \
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
) E, Q0 l# C  `  v2 }4 t(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
& D3 _9 t+ ]: i! F/ Hunless written notice of the claim and the reason for it is given to an officer within the prescribed time.1 H( j3 V+ p: t1 O% f3 }, x
(3) No refund shall be granted under subsection (1) in respect of a claim unless# o: T' U$ `/ {* K
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in9 B+ ]0 W5 W8 d/ S2 X7 D
respect of which the claim is made or otherwise verify the reason for the claim; and& H  s7 s! f" n  t$ N. M: c
(b) an application for the refund, including such evidence in support of the application as may be
" @% V4 ?  ^- I) O9 D, T' ]$ i% ], e; }' Iprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the  @) A# C0 M7 K, G
prescribed information within
, B1 e( Z/ u; R- H(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)- T$ ~& ~; h  y
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and1 [5 k6 j4 M- A, r
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
8 i# n: m- Y: g9 ~- M1 nwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
% N; f) u( s7 @% H# W(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
) o+ X5 X) q) d0 r4 i' a5 {this Act as if it were a re-determination under paragraph 59(1)(a) if
7 ]1 e8 r* r. w% [; G(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied3 {! m* V8 \$ W5 w# z7 L
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not& L) L$ i4 M+ |% X/ Z
eligible for preferential tariff treatment under a free trade agreement; or
* N, m8 U# D" Y7 }" t(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied  b9 p  Z! m$ T
because the origin, tariff classification or value for duty of the goods as claimed in the application is
6 ^  k9 u8 A& w( m4 ]incorrect.' c4 W5 P2 {0 n7 \: g& P( L
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
8 \; e4 w- e  s9 [( y, m- l(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground& I  U7 T  {1 G
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it7 h  t6 g! Z8 O0 q' J
were a re-determination under this Act of origin, tariff classification or value for duty.
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/ ~& B- O5 h) B5 J这到底是说可以还是不可以啊?
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