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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
+ P! h$ t$ ~' }1 r+ R# u% o上面说 非商业 进口 可以免关税?- q" h$ q" u2 r& Q4 e5 f! T. I
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* ?4 g# i, z1 j1 fhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf, I* }+ c+ `4 s2 d0 F2 j# P2 J
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Refund Requests5 C# ~; C/ i. d
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who7 H5 q1 z' t" J# S$ r8 b8 M, | j
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
5 y8 H8 S* I3 w+ l& Pof those duties, and the Minister may grant to that person a refund of all or part of those duties, if8 Z4 G* | r0 t+ n* a; p3 o
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to) O+ J2 l: }* l9 U! I, H
Canada to the time of release;' {+ b: p" c) I3 _
(b) the quantity released is less than the quantity in respect of which duties were paid;
) t$ F) O9 R" }$ C; v8 u! W(c) they are of a quality inferior to that in respect of which duties were paid;: @6 O# q) M5 d5 @: Z+ S
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
7 d% d" u* B0 p& N4 y* Htariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
; J9 G' {2 E, p" W& ?& z0 Scase may be, was made in respect of those goods at the time they were accounted for under
' k' f1 {+ q9 a: _* t4 x5 m: X4 Jsubsection 32(1), (3) or (5);; [5 j0 m, _& O" u& M. e
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" i( H" V$ L7 X, L(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
/ k+ y! Q& u4 A( F! X {- vpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
& Z, [# ]5 \$ oaccounted for under subsection 32(1), (3) or (5);
% I. }' K3 g: E" r5 G(d) the calculation of duties owing was based on a clerical, typographical or similar error;
/ i# H: J( X( E# e% S(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) l) G, ^! W0 n' n/ S* j2 P
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or. o4 V1 t" k( W3 W
value for duty in respect of the goods and the determination has not been the subject of a decision/ S% S+ @: |& i& x; }$ o9 H; R
under any of sections 59 to 61;5 ^5 s) D' r) N5 Z
(f) [not applicable to non-commercial goods];# p( ]* y3 U. v' z# u
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
3 H' R4 ^/ l- H4 L# w0 M t(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based4 E0 J/ l0 {8 b) Z1 e
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
* [; z; r0 t& B& k Ethis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).$ x8 Z5 d6 }. R
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim9 ]! r! T5 d# s" j D
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.9 S; |! P, M8 X( @8 c
(3) No refund shall be granted under subsection (1) in respect of a claim unless" g# ]3 P; U& Q+ A
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in/ ?( T7 D$ ]' N
respect of which the claim is made or otherwise verify the reason for the claim; and/ F" k: k7 |" _# o, {
(b) an application for the refund, including such evidence in support of the application as may be
# V4 j" v1 V; |prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the1 Z. u. d7 V! F7 G9 G) B9 c8 X
prescribed information within' S7 p; A/ B$ T( M& J
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
8 B {0 f3 j* ]3 T `or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
2 n. S- Z) R" D(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods# Z' Z$ p* ^. B: G3 G
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
( n& M4 Q$ P9 t$ n8 J(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of5 i/ c, n$ X9 F) }6 q
this Act as if it were a re-determination under paragraph 59(1)(a) if
% ^; ^; \& ~9 q7 m7 \(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied& C( K8 H3 D( A: e5 ~4 p
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
/ G' @0 U. v. jeligible for preferential tariff treatment under a free trade agreement; or
# @: {: {" b, R( e. d3 w& e( K(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
* k$ g4 g. ^' @- u2 A" ]" q: {because the origin, tariff classification or value for duty of the goods as claimed in the application is
5 ?8 Z+ y% K7 M. S( g9 Kincorrect.
. ]# t- U' A% v. r& l* m(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),9 p$ p$ z& `; U" W" h
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
; [% H& D* u# B7 Pother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
# @3 f/ o! s, q/ T. D0 Wwere a re-determination under this Act of origin, tariff classification or value for duty." d2 D. o- V7 C. U" x* y! [3 W
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