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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations# e8 d- q- N5 U) m0 E- p! g
上面说 非商业 进口 可以免关税?; O; v4 T7 M( ?5 _% n8 i2 [2 `7 v
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf) J0 K+ w7 y( U0 t; P
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9 O) k0 Z7 j! K1 H; N/ ?7 uRefund Requests
3 B' F& r, P5 O74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who- q+ D3 a; w; D- B, `
paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
) b1 F' a: d$ h6 x9 k+ mof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
: V, c9 h+ W' w" ?7 H, V3 m8 h(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
4 b" `/ Q) y/ O- w; QCanada to the time of release;
: {: N& ?7 H( ^% ]) Z$ y(b) the quantity released is less than the quantity in respect of which duties were paid;
; q5 M9 ~) i8 e6 t# E: c6 F* j4 R(c) they are of a quality inferior to that in respect of which duties were paid;* M7 T; G6 _9 H! z+ V
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
3 x0 Z) j, E R! ]; L# W+ z' E, |tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
$ C/ q" V( s9 o; gcase may be, was made in respect of those goods at the time they were accounted for under
' q5 }* l9 |- jsubsection 32(1), (3) or (5);5 w" H* z P" `& V) q, T S: [
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0 O7 `* P# k) e1 m( [. _1 Q8 d+ R(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for* b) b2 W3 _3 p
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are8 h% }6 B% V5 @' W& A
accounted for under subsection 32(1), (3) or (5);$ f0 x. S% p" \& r
(d) the calculation of duties owing was based on a clerical, typographical or similar error;* ]; r6 ]' a, J1 H& J
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)8 K4 ^) y0 p& C- f: F6 q2 B5 N
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or/ j) K0 b, M, x. l5 ~5 X* j
value for duty in respect of the goods and the determination has not been the subject of a decision* s& u Q- A" \! |" P: s- p
under any of sections 59 to 61;
: U! A# R5 @1 |. b. w8 Q3 l; O& z(f) [not applicable to non-commercial goods];
4 C9 H9 ~3 w2 l" T, x2 ?+ j. u(g) the duties were overpaid or paid in error for any reason that may be prescribed.# H; F1 r) I( g- h
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based* p* M7 D/ n1 m5 `- C/ v
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of' l" W! m* Y B2 E0 k
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
: T) a$ P/ e% Q6 n1 W1 o9 k(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
. ^9 Z* H9 B% s* x4 k5 |) wunless written notice of the claim and the reason for it is given to an officer within the prescribed time.
8 I% a" S! t* p! P8 ?(3) No refund shall be granted under subsection (1) in respect of a claim unless
5 r( ~+ Z2 S% E3 e) t2 {, h _(a) the person making the claim affords an officer reasonable opportunity to examine the goods in: ~+ v/ s1 k7 ^9 w" q
respect of which the claim is made or otherwise verify the reason for the claim; and
2 c3 t! }/ k2 e, s2 s% Q(b) an application for the refund, including such evidence in support of the application as may be
$ C9 Y& P9 D4 Aprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
8 F& i$ G3 H# r( {prescribed information within) @' w% N( b3 R. [
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
+ }; S* ~- q; G* ror (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
+ |: n; @0 ]0 V( L(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
+ u4 u/ n# |- Dwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
! ]" Q* n) B( K) T# [, ]% E(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of3 s$ m r; V+ N
this Act as if it were a re-determination under paragraph 59(1)(a) if
5 s5 D- `0 n6 W& }(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied5 w9 u8 h$ ~2 ?1 ?
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
4 e9 n' ?2 Z5 [" e/ meligible for preferential tariff treatment under a free trade agreement; or
. q& c) g2 r: z) T. g: f9 U(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
. l: w! W V+ w9 q& qbecause the origin, tariff classification or value for duty of the goods as claimed in the application is
8 W$ f0 g a- [0 Z! |( Dincorrect.
% }) }# G6 E# F; |2 [(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
/ T6 H6 F8 f! A(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
& s9 M1 H- h; F0 tother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
/ |9 C/ d# C" k( `7 ywere a re-determination under this Act of origin, tariff classification or value for duty.( t" z$ H7 h$ B* H
# K0 i0 c( h& q* I; Y1 z这到底是说可以还是不可以啊? |
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