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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations0 i; w7 ]8 w. I6 o
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.pdf9 l4 Q& _9 ^& J8 C+ F7 |
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Refund Requests" G2 W [8 l1 U; O
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
. Y, m6 {: ^8 l2 Q9 G3 b% Gpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part9 s7 j4 v3 }, t$ \6 B) U2 Q* a+ I6 x
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
- }! W! ^# J8 o n1 S(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to" ^! @ U& C* n! e0 T- e- ?" ~$ z
Canada to the time of release;8 z. T3 @/ b3 j
(b) the quantity released is less than the quantity in respect of which duties were paid;
. R2 N1 o, o" _2 U' ~(c) they are of a quality inferior to that in respect of which duties were paid;
4 |, o. R! ~ V: h. L8 \(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
# _ r! C8 [9 N# P; ^; [- wtariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the O; u# q1 e: Q+ y9 E. F9 B
case may be, was made in respect of those goods at the time they were accounted for under
" `/ |5 ^- }- S0 l# i7 `& [" csubsection 32(1), (3) or (5);
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for6 R3 ~# C. Z+ i$ y9 }8 q5 O( ~
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are( S0 v) F" e" F; G! b, ^. R! O
accounted for under subsection 32(1), (3) or (5);
# Z0 U. V6 S, ~" r6 M6 z( O8 K/ K(d) the calculation of duties owing was based on a clerical, typographical or similar error;
7 O! B: k: {* x" v# j) e- \; o(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
o8 I9 |- n; a$ r: V5 Rof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or* E& @ n& R+ }' p1 T8 x
value for duty in respect of the goods and the determination has not been the subject of a decision
9 U$ R: i) q1 W0 |( v; E" Bunder any of sections 59 to 61;; B' R) s+ m* @6 R5 n H2 ^! f
(f) [not applicable to non-commercial goods];
; t* l/ z" y4 c9 |+ p( U(g) the duties were overpaid or paid in error for any reason that may be prescribed.
" w7 |. ]/ C0 j9 t* E2 K(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
' `7 C! q! w4 [$ ^7 ~& Qon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of7 X6 T9 ]5 N. E4 \ `6 \4 A# w& O
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
9 Q1 F& Y+ D5 o% {6 @: L' i(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
1 h7 ^$ |- A" J/ Z7 ]& C2 |unless written notice of the claim and the reason for it is given to an officer within the prescribed time.# }5 T& ]' c8 S6 c2 }
(3) No refund shall be granted under subsection (1) in respect of a claim unless
& c- q& m% B, a0 A6 b(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
' \ I M% b: z( wrespect of which the claim is made or otherwise verify the reason for the claim; and; e; d! v4 z0 r. ~8 I
(b) an application for the refund, including such evidence in support of the application as may be1 k6 E* g3 W* w2 Z" d9 D x1 h
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the' \4 |6 a6 e1 @/ N# E$ k
prescribed information within
Z6 q, n9 g5 _(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)( e/ i# S7 Z0 t# I! ]/ c
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
3 _+ z; H- x3 X, y2 ~(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods' j% X# S* H1 P
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.4 s5 a- _0 u$ E$ q$ C$ {0 f) @
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
3 s0 ? G3 K3 e/ h* ?' X7 Tthis Act as if it were a re-determination under paragraph 59(1)(a) if
, Z& q# d4 ^+ }* s! Q(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied: o8 E. l; q& v3 e% j6 V3 E
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
; z% c1 I ?; l1 W9 ]. R( {eligible for preferential tariff treatment under a free trade agreement; or
" g' B: B2 k+ Q$ u& n; J(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
, p; N, p; K$ `4 N- g$ r+ mbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
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(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),' K( ], u7 x6 j2 O S
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
+ x. R% m. ~/ H; z, z+ M* M) }other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
8 R$ e/ `6 f, v7 l% ~were a re-determination under this Act of origin, tariff classification or value for duty.
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