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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
2 S% v* v  h! c/ z$ B- l6 q7 Q$ R上面说 非商业 进口 可以免关税?
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& U1 L* t% R2 Fhttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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/ b( v+ O  s% {' q" s$ O& [Refund Requests& N1 {  Z, h3 ]# [
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
" S* N' B+ K1 k# cpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
. R, ?  {6 @9 |of those duties, and the Minister may grant to that person a refund of all or part of those duties, if; E+ u/ I  Q4 g; V  @8 [  A" J9 P
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
9 K3 E% Q( m/ l+ z& k4 gCanada to the time of release;+ q3 L, N6 j, q# j
(b) the quantity released is less than the quantity in respect of which duties were paid;; ?: z8 F+ d0 z
(c) they are of a quality inferior to that in respect of which duties were paid;
+ v7 w/ y8 l- K, o7 W: q(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential% J2 Y# O1 L/ ]4 }- @5 V6 y
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the# Y3 Q/ G+ ~9 W+ p
case may be, was made in respect of those goods at the time they were accounted for under
3 `) i/ f" F! D4 t1 `% w9 ]7 _, r+ h. Usubsection 32(1), (3) or (5);
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5 m" `4 t! G' f4 j- s* W(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for8 Z& f' x! K5 b6 s, Q- o- u  U$ J
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are; _$ P' l; B" L
accounted for under subsection 32(1), (3) or (5);
- d; Z( q% N/ l; |(d) the calculation of duties owing was based on a clerical, typographical or similar error;
- m- Y3 R; h: U( j(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
' n& n! r% x  |. c! G9 T9 a# {. Hof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
# f. K) T' |6 Y$ _* d0 T6 }/ ovalue for duty in respect of the goods and the determination has not been the subject of a decision) e! z% ~( b( T6 S; A% ]
under any of sections 59 to 61;
! f* P' O3 m, V(f) [not applicable to non-commercial goods];. b& C+ \/ Q! N% h- P
(g) the duties were overpaid or paid in error for any reason that may be prescribed.: m# Q  s# N3 {7 {/ t4 ]( C; ^
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
* c) d! s& _! o+ [8 g) gon tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
' V  R, n/ I+ o  P- u' E( Dthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a)., A0 f$ e; I, K- L7 U  d% w# ?! j& x/ T
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim$ W( E2 B2 m- ~' x
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.+ _6 ]+ z. }1 z+ c
(3) No refund shall be granted under subsection (1) in respect of a claim unless1 e+ K0 N( o% e$ X& v: }# C
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
0 J0 i; R, d2 O! |. R9 e0 `respect of which the claim is made or otherwise verify the reason for the claim; and
  A- u( d" ]; Z: Q(b) an application for the refund, including such evidence in support of the application as may be& J7 s9 V6 C! v+ D5 ?( m
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
* Y# B* k! N5 w& G% z$ ^, I( ^prescribed information within
" c2 N" |  s" J, F(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)+ G  w: |* D: D+ D' U( f' |5 e7 F8 s
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and4 h" `6 V4 S" I4 o3 ^) M% ]* l
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
& n2 e* `' r0 L4 qwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.6 [% x2 _6 f+ O+ \- v
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of  D( q& C+ ^' W/ f+ i
this Act as if it were a re-determination under paragraph 59(1)(a) if9 G5 o5 E" L$ X& _2 ]! S: O3 v
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
/ t5 S' o6 i+ v6 jbecause at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
' g: `/ c+ K) t, ^% D+ @. B; Geligible for preferential tariff treatment under a free trade agreement; or8 \9 I. O& m: G
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied$ j) P4 H$ h2 ~- Z6 O
because the origin, tariff classification or value for duty of the goods as claimed in the application is" Y3 Q2 y3 ~5 K2 H; \
incorrect.
" J! W0 ^7 d1 I& g. w3 j- ~7 @% ~(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),7 o2 O/ Z9 c% |5 `
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
* e3 g/ I6 U8 Z; a7 @3 o$ D: u; |other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it; d2 @% J" G4 z+ e3 }3 P
were a re-determination under this Act of origin, tariff classification or value for duty.
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1 E3 ^3 o  d( V2 @# V这到底是说可以还是不可以啊?
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