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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
. J; G ]8 z$ |3 P, D+ N: O* a上面说 非商业 进口 可以免关税?! ], D8 c) P" z* @! T0 [2 l5 ]. o/ C( |
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/ g% w( x& I, p8 U. }" Khttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf6 t" O' V$ U, A: B1 Z+ \% j2 Z- `
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Refund Requests0 A g+ H' x5 V5 P5 A: C
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
* s2 K8 u# _" v9 Fpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
& `0 a" A- R& M' Eof those duties, and the Minister may grant to that person a refund of all or part of those duties, if
3 t& {0 _' B) |8 o. Q1 l(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
# u/ a9 V$ c) f# C/ E2 NCanada to the time of release;
- i7 a# P/ L! b0 m(b) the quantity released is less than the quantity in respect of which duties were paid;
8 I7 Z$ y8 Q/ w9 _ J(c) they are of a quality inferior to that in respect of which duties were paid;
! c. [6 Z7 O) [4 l6 R# n. Q(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
# w/ x: k/ b; @5 C, g0 m' k+ `tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
0 \2 V/ z0 Q$ g3 Dcase may be, was made in respect of those goods at the time they were accounted for under
7 z( }+ r) D4 z1 H3 Wsubsection 32(1), (3) or (5);
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(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for+ k, H/ D4 `" s
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
2 @: k9 k% B/ s5 Daccounted for under subsection 32(1), (3) or (5);
! R# h( T5 C$ T* w' y' _& g" W4 D(d) the calculation of duties owing was based on a clerical, typographical or similar error;
; H% |7 @4 Y* I% ]$ Q' b(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)- c3 X4 G1 M& z: g
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or5 V3 |- @) g) H! {- v+ E
value for duty in respect of the goods and the determination has not been the subject of a decision& S2 z0 O; U' U/ N+ z
under any of sections 59 to 61;
( N; N% B1 A, [; v/ U" M+ H) d(f) [not applicable to non-commercial goods];8 q5 W! ?! [9 g. d N/ e
(g) the duties were overpaid or paid in error for any reason that may be prescribed.2 @2 M$ |/ W( j0 J* z `
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based# l4 W& }3 m E# r+ B+ C% b. }: O
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
: U5 L% ^' s( e% `2 Q n! X* ~' A& }this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
! U5 \8 Q: Z8 _8 ]. V7 g(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
4 r3 Y9 D% E) ~, Kunless written notice of the claim and the reason for it is given to an officer within the prescribed time.- R8 y) P6 R. k9 v3 r9 o. ^
(3) No refund shall be granted under subsection (1) in respect of a claim unless
( `& m- N5 S$ o0 N(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
( }, O3 U% |4 B& _respect of which the claim is made or otherwise verify the reason for the claim; and2 a7 y Q- }' T
(b) an application for the refund, including such evidence in support of the application as may be
8 V& f& _. {9 f" }+ g# }prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
: _/ h/ U* }) V+ G9 v! t: Pprescribed information within
# X2 ?) o4 F7 H, @; h(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
/ i. q7 f* n& F. I* I2 kor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and/ ~# T [/ l( Y: D, e" q) j
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
0 P# x% k/ [/ S+ Jwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.6 d+ N) N2 B* w; ^1 g6 |" n
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
/ l4 |. i) ]7 `0 ^6 A, B1 Lthis Act as if it were a re-determination under paragraph 59(1)(a) if2 B; h. u" y* ]9 F! D$ p" Z
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied o+ X) i& A' i$ c# h& K9 ]
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
4 z0 r# J& \. ~9 I2 Deligible for preferential tariff treatment under a free trade agreement; or+ U- h' d5 m2 ~0 S3 s8 d4 S5 ^( l
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied/ s% x) b q- u- I h! G- y0 b1 D
because the origin, tariff classification or value for duty of the goods as claimed in the application is4 |, g1 F3 |# n% Z: L) Y1 `- Z
incorrect.
4 _. A+ e+ g5 `(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),/ y8 e$ S3 p4 M2 C2 e- L3 a% t1 X1 C' s0 V
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
2 U9 X' j) I4 Y0 t/ Eother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
. q1 K Q" R1 ]4 q* N5 w/ vwere a re-determination under this Act of origin, tariff classification or value for duty.
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