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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
# `1 i0 V- x$ j/ P$ G6 {! J7 s& ?上面说 非商业 进口 可以免关税?
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! x0 P( \) N6 i" R/ Ehttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf2 W. S! Y0 l0 u7 \$ d }. R
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Refund Requests
: b- ]% S, t+ Y74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
7 ]" L4 B p( ^* epaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part) ?& v7 \3 H( {6 }9 i6 u& w
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
/ C! q$ G, z4 b2 N" O(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
! Y _) k, V2 M1 {Canada to the time of release;
; m5 |% q7 `, I- u# H8 J(b) the quantity released is less than the quantity in respect of which duties were paid;) s5 l- P& W9 J- H, K$ J
(c) they are of a quality inferior to that in respect of which duties were paid;
0 P9 e4 g) D+ s4 i(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
: f, H4 K" E- L' p( q! K# L' I3 f" _tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
) g% F7 p1 f+ I8 G: t6 Kcase may be, was made in respect of those goods at the time they were accounted for under3 s* }; Y0 ?3 n7 H
subsection 32(1), (3) or (5);5 e, l: h, ~+ G4 ?; N4 j: `1 T
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' }+ c# }6 z+ X( o, `(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for# N' I$ \; Y# P) m) t6 e: r- x
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are- \* T5 e7 m$ P! n5 w
accounted for under subsection 32(1), (3) or (5);+ D2 f5 ^& M ]* z# Y4 f7 a
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
5 a6 Q$ P+ s" \4 D- R8 u0 B(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
, m) n0 g) `, K3 Zof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or* y2 r& g6 s' F% d+ h. i
value for duty in respect of the goods and the determination has not been the subject of a decision5 E; J- s: r& W
under any of sections 59 to 61;: r8 @' C/ P" ~+ G: G' `
(f) [not applicable to non-commercial goods];
# H8 D* f& z' p5 T(g) the duties were overpaid or paid in error for any reason that may be prescribed.
7 g1 b/ w- m7 s1 j+ `+ b& R0 H(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based+ q" W% `' }+ [/ N2 w3 ~( w
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of8 n+ N, G l! h, \: o0 p
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
% \0 `1 U U V- x0 Y(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim4 b0 C3 M6 z: k M* X
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
2 D- o& R+ W! Z(3) No refund shall be granted under subsection (1) in respect of a claim unless
q& ?0 h. d7 P1 J) V(a) the person making the claim affords an officer reasonable opportunity to examine the goods in( a% _+ E& y" H- \9 d; P$ l
respect of which the claim is made or otherwise verify the reason for the claim; and1 N# g; [ _9 G4 l
(b) an application for the refund, including such evidence in support of the application as may be
8 }* F0 d: p. Y$ q% [4 ]1 C; R$ Wprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the# J/ s7 b8 _7 m& B0 d6 j
prescribed information within
+ z, ~1 }, D/ `1 C# j5 m4 S4 T! u! R(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)7 U0 e$ a0 J0 Z# L6 i
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and) W/ { ], \' Q8 e- {
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods/ E) z d/ m2 Q8 y
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.1 m: }' [ Z$ W8 l/ j
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
. ?/ r0 d2 l5 Q: |9 ]! Ethis Act as if it were a re-determination under paragraph 59(1)(a) if' y. O( S) O5 ?* a7 Y
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied( P$ |: B1 }& t( I$ x( X: r6 l7 T
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not+ K' W S' h) f. L ^' d7 g1 P4 k; v
eligible for preferential tariff treatment under a free trade agreement; or5 H) y4 r$ d' p2 z
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
9 l. o B6 Z1 i- A8 Mbecause the origin, tariff classification or value for duty of the goods as claimed in the application is& j t, _7 a0 k: v; p% k/ K
incorrect.
; ~% m, [' F4 v! O(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
: W& [6 [9 F- y( C2 T; P(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground7 w$ }( A1 C6 P
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
( b# V* Z8 k& r4 c7 Swere a re-determination under this Act of origin, tariff classification or value for duty.
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