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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
$ I. k1 P. A) W& x, Y% z; Z8 A上面说 非商业 进口 可以免关税?" t  b3 f4 \# K# p8 |
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf- J8 w& X! U% {/ m* i

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) r$ ~+ t% \- L/ g3 \- Q$ L# x2 lRefund Requests
) s& j1 Q: K  p- d74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
6 Z5 ~* H; k+ U' ipaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
1 Y7 x( a5 q4 o7 i. U+ A' z4 \of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
4 U# R' W; R4 J" n5 F, y1 e% F: A; g(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
  E$ R2 f" t9 G2 W" A/ ]+ s3 a: H0 @# QCanada to the time of release;1 e4 e8 v( }8 I$ h7 |( W: R
(b) the quantity released is less than the quantity in respect of which duties were paid;$ u3 p$ v$ U8 f8 Z7 k
(c) they are of a quality inferior to that in respect of which duties were paid;" A3 D9 G( P8 z
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential# m  ^- x( w- p% I; J4 Z
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the' }5 S/ Q$ V  @. M/ L; o
case may be, was made in respect of those goods at the time they were accounted for under4 V# ^& u4 I0 b7 |7 w5 d! k
subsection 32(1), (3) or (5);
6 D7 z  t$ E2 @8 r- A- ^/ b, A, Q3/ ]. W" @6 \: c/ X3 \+ N
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
7 P7 Z! J% [) o7 N& D. }( |preferential tariff treatment under CIFTA was made in respect of those goods at the time they are* l& E8 y# x) t1 Z4 H
accounted for under subsection 32(1), (3) or (5);
7 J% Q) y/ @- j5 p(d) the calculation of duties owing was based on a clerical, typographical or similar error;
  d$ q: E' Z! k7 ~) P(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)2 V, N0 I6 p8 d( _( v2 E
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
# A1 g- a: Y& r( D3 K! A4 [value for duty in respect of the goods and the determination has not been the subject of a decision" W& e1 B9 B- J6 a  m* U! _
under any of sections 59 to 61;8 y7 q3 V6 c3 _7 `0 N
(f) [not applicable to non-commercial goods];
  l  H7 H" C" i1 n3 ~(g) the duties were overpaid or paid in error for any reason that may be prescribed.8 ]  _4 b- t" p! e. |3 V+ f
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based/ O4 [5 j6 i5 Z5 T+ d4 s# J; Z( j
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of. H& e  j3 y% I
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
7 L9 e! V: I/ e8 u9 b. Z' n" b  q(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim% [$ X* Y& D) @% _+ y1 h+ E
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.( K* k! z3 n! e* X$ c! B
(3) No refund shall be granted under subsection (1) in respect of a claim unless
0 b& y6 n6 |; [; E, B( U* n(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
$ X& d2 H6 i# |, |. c+ ]respect of which the claim is made or otherwise verify the reason for the claim; and
: ^4 {' _6 m+ @% o(b) an application for the refund, including such evidence in support of the application as may be0 D+ C3 D  t  O7 I2 h9 d; [
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the0 \9 X9 P( }. A8 q$ ?
prescribed information within
! K2 e: K4 R, F6 m(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
; D0 }, n! |8 y7 p! gor (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
7 V3 W& g! N6 k6 ?" c(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
1 z4 H7 c( ?+ v" K) V3 j. uwere accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.2 R8 x; u/ D; h0 n
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of0 S; J: F# U' I1 U
this Act as if it were a re-determination under paragraph 59(1)(a) if
: s; b, ~2 n0 I6 T- [(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied) m% ~5 K& E0 @  P) i- r5 w
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not- j' L( @+ O1 W/ V2 D
eligible for preferential tariff treatment under a free trade agreement; or& x4 d: p2 p4 g2 z- D! B' x  r
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
8 t1 y7 @4 g, n# @because the origin, tariff classification or value for duty of the goods as claimed in the application is
: w- B* a3 _, R6 |  ~incorrect.6 g+ Z( a) e6 B. A) V: ~9 F1 g( K
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
' t! J  @! V; V% P(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
* F: ]" S7 ~% I* \2 Yother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it% j0 _* [1 s; W2 W. F7 D
were a re-determination under this Act of origin, tariff classification or value for duty.
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