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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% Q( S% }3 k3 a% d) l( ]
上面说 非商业 进口 可以免关税?, D8 h7 ]" a/ j& X( g# j  F
7 x6 b3 f8 _2 R

  f' B5 {! \" Z0 h( }0 ^

* M9 k8 Q; J9 M3 D) g# j; e4 ehttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
2 V5 B- ~" V( B; j3 Z! f" O& n
: t0 t  L% @6 q# E3 ^- j" ~' {, u, `4 e5 w. ~. j0 E
Refund Requests
' O, r; {- E% u& B74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who6 g- E* \2 U1 `+ z9 t; a
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
9 J  ^; ~! C, z/ p8 _& _- Eof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
0 k/ ?/ R8 t" m1 A(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
# y2 Z7 j( d& x9 {! lCanada to the time of release;
. a. u1 O8 N# d7 X  j) q  C(b) the quantity released is less than the quantity in respect of which duties were paid;+ @& S0 U# |7 T1 P# z' G
(c) they are of a quality inferior to that in respect of which duties were paid;3 }9 \/ n9 o+ L# d/ d
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
5 H# {/ P$ R9 @6 }5 u4 J5 R% X: W1 ?tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
7 F  h; v) U5 ~0 x0 c. Q7 [case may be, was made in respect of those goods at the time they were accounted for under
+ `0 l& E8 \. I5 R) }3 ssubsection 32(1), (3) or (5);
  `; J- O# v. `5 c9 m- O' s6 e7 _3
1 r; u8 S0 |* J7 N5 y(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
6 Y$ |) g. b  ~, G4 T9 \: T6 i/ \preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
. ~7 G, d. g2 z1 waccounted for under subsection 32(1), (3) or (5);- C1 P1 l+ x) p
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
+ S8 S0 a8 x' L# r- n+ j(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)% ], j0 B4 F$ H2 f7 @5 p4 U
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
& w9 E  o0 g* G% A2 |' y% L% ~value for duty in respect of the goods and the determination has not been the subject of a decision
6 n6 W5 K2 `* @/ b" Ounder any of sections 59 to 61;. N. c. F1 H/ d+ p* u9 j( [
(f) [not applicable to non-commercial goods];
1 q. V( E  r2 E4 S& W(g) the duties were overpaid or paid in error for any reason that may be prescribed.
' L3 U6 ?' O; j9 c(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
5 I1 i4 @' f7 j/ {5 L5 x( w# kon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
; b) m# v( Q, ~( R2 |this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
2 _( m* w/ w$ z2 I7 S0 ~5 R* C' Y" k) t(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim# K) a( \8 O, A: K( ~- L6 ]
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
8 n. ?  @9 N8 j- f& N, V(3) No refund shall be granted under subsection (1) in respect of a claim unless' J; x* S9 G: {  v
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in) e  S0 q# w. V- U( }- c0 @
respect of which the claim is made or otherwise verify the reason for the claim; and
' ]' O8 Z7 W/ v+ d) g(b) an application for the refund, including such evidence in support of the application as may be3 _! E* Z2 u1 o
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
1 X# [7 y9 l0 k3 R" Z3 r: zprescribed information within
: f* w, x& Z& C7 v(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
/ K  d- P5 C# ?5 Q+ v! N% Hor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
, b8 U. }1 @: p3 h' B  c* M(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods; q4 r! O9 u3 H& x+ v: n/ Z& ^
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
' D% _. L2 a% Q(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of+ y) J/ j4 N" y3 s( M5 c
this Act as if it were a re-determination under paragraph 59(1)(a) if
, o% f9 B, l! S. M2 j$ Y2 o; Z(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
: L) ~/ N# V; M  f- B2 obecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
. l) {3 t: q) _( r% F. f7 N0 {eligible for preferential tariff treatment under a free trade agreement; or4 b2 k, v) K" j' }7 @
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied& I! D& Z2 t5 m% ~: L8 D
because the origin, tariff classification or value for duty of the goods as claimed in the application is
7 y% J) Z0 S  F; Eincorrect.
6 k+ z" \5 ^, S2 }/ k: S5 `8 m- y(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
% L. |  |6 u( ]5 Y4 ^; D(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
' o$ V5 c# D+ D, Sother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it9 R: H; `$ V  `8 |
were a re-determination under this Act of origin, tariff classification or value for duty.* G% x, m- _1 T9 b) w

4 B0 l( k3 O9 m- o* a5 z这到底是说可以还是不可以啊?
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