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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
7 U8 n+ k% A2 `/ d5 o$ f& L, g上面说 非商业 进口 可以免关税?* w" v9 i. _+ r, Q' ^0 L. Y
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% m0 w! H+ J. z5 t$ xhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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Refund Requests5 s& {+ y2 Q$ n/ Z
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
0 ?+ _* _8 H: `; i: q6 mpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part9 c$ X5 p5 \4 R9 Q$ ^
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
' |1 W" N/ h& @! w6 ^$ S% L; G(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to8 V% M* Q5 L7 S" q3 [% S: |
Canada to the time of release;- V# L' d' Z! o& _& p' H4 x. [
(b) the quantity released is less than the quantity in respect of which duties were paid;3 c1 h- h. k* F) y4 [, l' g
(c) they are of a quality inferior to that in respect of which duties were paid;
5 q, N4 q$ d8 e5 Y(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential' {3 L: a, B7 I6 L
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the3 ?: c5 E( W& ~! U" Q% `
case may be, was made in respect of those goods at the time they were accounted for under4 [8 A) h+ y6 o
subsection 32(1), (3) or (5);9 f0 X- v% A" o: g
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( I! |1 W' t0 j8 J(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for# O6 ^! X" }$ U$ [! R' p
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are% N- O$ ]- x$ b& |9 w9 P
accounted for under subsection 32(1), (3) or (5);
$ D1 q2 h! P( W q) e. A6 P(d) the calculation of duties owing was based on a clerical, typographical or similar error;) A9 z$ u* `- ]& W, s, z, n
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)1 J& t6 P: [' Y& f' S9 n k K
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
- m( `: G! D- L Kvalue for duty in respect of the goods and the determination has not been the subject of a decision
, J% n/ ~" g& X. w; V' k0 ~" gunder any of sections 59 to 61;2 B( m; B$ C8 a0 M
(f) [not applicable to non-commercial goods];. s( C/ g1 p6 Z4 o
(g) the duties were overpaid or paid in error for any reason that may be prescribed.- y5 b5 f8 @8 d4 Q a9 z! ^
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based0 _6 p" R8 N; {
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
+ A( m8 i3 A) `7 c8 Bthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).8 W+ z( v+ ]3 |$ w
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim& t- f, i* I+ u( a
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.( l( h; j5 H. r9 s/ Z8 X/ N
(3) No refund shall be granted under subsection (1) in respect of a claim unless8 j. G7 \3 Z. ?3 t2 Q* a( P
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in4 a0 ]7 n0 k: }1 g9 b; H
respect of which the claim is made or otherwise verify the reason for the claim; and
% A M* _( Y( c/ `+ X+ a5 @ ?(b) an application for the refund, including such evidence in support of the application as may be
$ }, V' c8 t' z, x. `; T" Iprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
& z- R3 ?0 }0 J+ J, tprescribed information within( T- e! t: \1 z2 J- Y
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
) U5 X! i" e) y9 X5 V) L) }or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and$ `7 k3 {( u7 j6 W0 w$ U2 [
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods+ }) l, \' J; Z0 |
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
9 K% t/ T2 {' F2 F; L) p2 P(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of6 p* o6 D! m7 s- Q
this Act as if it were a re-determination under paragraph 59(1)(a) if3 T/ R# K9 H3 r H- X6 k- K
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
, [! l4 x% B$ d. Y$ L, Xbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not& Z6 C2 U- m# t1 I# l" N1 G: U \7 J
eligible for preferential tariff treatment under a free trade agreement; or
2 `( P: j2 J3 ]" l5 U(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied0 c- r* n* ^; r( b2 V W+ D
because the origin, tariff classification or value for duty of the goods as claimed in the application is8 Q w4 R: ?# J
incorrect.4 a% K8 q; B" f5 q
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
' K) q: d- U. c. }: f(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground) v0 _, J/ |1 ^ v3 t) r6 l
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
3 }/ d' c& i' H8 T2 M. G% f; m- uwere a re-determination under this Act of origin, tariff classification or value for duty.5 e3 T1 S ]6 x$ P2 n' z; Z$ K
& p5 q4 P U% N$ u' \ Z这到底是说可以还是不可以啊? |
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