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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations z6 U7 n4 \- [4 k
上面说 非商业 进口 可以免关税?* t9 l1 r: \. W e& `( P
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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Refund Requests1 |5 ? g: k/ w: G7 L
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who( s" Q1 G8 j: m( W7 O
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part3 l6 R3 D ~; {; T. `' H
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if8 Q6 M) {8 e4 z- ^- H" \
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to5 ^- o$ B# r2 U ~' |# a, }
Canada to the time of release;/ I w4 o5 x" h8 ~ [4 m( _8 |
(b) the quantity released is less than the quantity in respect of which duties were paid;
5 q/ p/ V! M! T2 [+ M(c) they are of a quality inferior to that in respect of which duties were paid;; Y% O5 z% f: C/ N- b
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential& y: l4 t/ x3 e9 w
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
6 T. v0 I* u/ Z7 b9 k& Xcase may be, was made in respect of those goods at the time they were accounted for under
/ S* i- A) K) `5 d Ssubsection 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( Q8 E8 a4 v6 U8 P' ^5 C* q1 D
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are& ?- V# ?& o! h; l) N
accounted for under subsection 32(1), (3) or (5);* b" J4 S* O: v/ C3 E
(d) the calculation of duties owing was based on a clerical, typographical or similar error;3 q1 N- g$ s8 k8 \' g1 K6 e
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
6 Y) ^, p! `) o' l3 H, n# a- gof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
% X; U7 ^, f1 V+ j3 r$ ?value for duty in respect of the goods and the determination has not been the subject of a decision
0 n7 w/ Q# R0 @" k& Aunder any of sections 59 to 61;
% I& J, ^7 T6 @$ x(f) [not applicable to non-commercial goods];
; V3 M4 j7 g" I/ J8 o(g) the duties were overpaid or paid in error for any reason that may be prescribed.( O% V3 L$ |* Y. p
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based, U7 b1 s- O8 ^
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of% P% n: c& N9 L h& ]
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).4 b1 P, j a% z2 j: [" P
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
5 ]8 H1 R. S! y; Q0 @! bunless written notice of the claim and the reason for it is given to an officer within the prescribed time.
) H {' _. x C b. r(3) No refund shall be granted under subsection (1) in respect of a claim unless
! ~; k( f) p4 f, B2 {0 I(a) the person making the claim affords an officer reasonable opportunity to examine the goods in+ q$ t; Z. x5 F# k2 ?' }2 r4 ^
respect of which the claim is made or otherwise verify the reason for the claim; and
) W' _6 K. ~2 j; d1 } {(b) an application for the refund, including such evidence in support of the application as may be8 _" i Z& M% {# m* q0 F {# y, o( ^$ p
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the# k, @! `. b. O
prescribed information within
& w* D& I& _! e0 p(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)+ u: j' t/ G4 c" T$ B7 f
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and% A7 N, k- ~1 f: ]$ U3 a5 u
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
+ P2 ?: {! ]+ d7 w4 z& `) I4 Jwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.3 r5 k' k7 I! O6 ?
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of! W5 r+ L4 g1 j+ E }
this Act as if it were a re-determination under paragraph 59(1)(a) if- t9 }, V2 T3 {1 T
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
) |! R' ^9 x, `because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
7 Y* U( C: P, I8 }3 C9 R$ z. religible for preferential tariff treatment under a free trade agreement; or# c$ j# A( \* m3 ^8 c# e- s3 x
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied o5 c+ O$ M3 o& F0 y0 ~7 W% D3 @
because the origin, tariff classification or value for duty of the goods as claimed in the application is
6 _: r( [7 ]; U" zincorrect.
$ A2 {+ S0 B4 K(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),( }. f( A- f8 i+ ?! }! E
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
: f$ B: c( b( Y2 R. kother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it; O8 K( O" M+ C
were a re-determination under this Act of origin, tariff classification or value for duty.
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1 z1 n1 n7 f$ B8 R4 {这到底是说可以还是不可以啊? |
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