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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
$ X; j, }" |5 S. A8 k上面说 非商业 进口 可以免关税?' z7 U$ M( A$ a! S% i7 V
) X' ^. j4 \% z7 g& }- g

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, v% U1 J) j' E1 n- G
http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf5 T" Z" p) [& N: q/ X; _5 \* m2 s) }; [
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/ ?' c7 p  r+ f( r- l! \! g- B* jRefund Requests
/ B6 w! E6 _! Q7 l+ x74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
" L, y( q4 B" ?5 ^% O$ Qpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part5 D( i  I  k* |1 ~% i
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
- h1 G3 e3 z1 @3 f$ P2 ~(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to& h0 \/ B) S/ d7 o8 c3 {# Q
Canada to the time of release;1 d0 I& O$ v* _% t6 ^
(b) the quantity released is less than the quantity in respect of which duties were paid;* I) r. c8 _; D6 K, }
(c) they are of a quality inferior to that in respect of which duties were paid;  z( {$ {. e; d% S. F+ l, [- q
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential( p/ q+ V8 w% U& s1 V
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the; A- R! Y) t! C8 j6 ~3 Z$ {% m
case may be, was made in respect of those goods at the time they were accounted for under
6 I; {( C. |; j* b  I, ~# ^subsection 32(1), (3) or (5);( B' K$ B7 s' ~
33 N9 p4 ?2 u; ]- |
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
' g; n9 m% f2 ^, |4 Q( h2 npreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
/ ~/ E' o" {$ P( T  I$ |, |$ Paccounted for under subsection 32(1), (3) or (5);
) K: Q1 @1 |7 c, I(d) the calculation of duties owing was based on a clerical, typographical or similar error;
  w1 N# k5 K5 j& E0 O/ a  G, h(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)4 m+ R5 ^4 L. D. \* i" k
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or: f$ E. {, [3 f3 [4 |. i& y
value for duty in respect of the goods and the determination has not been the subject of a decision
: E2 c' h! x& x! }3 R: ~2 gunder any of sections 59 to 61;  g6 @! T1 n# L/ q
(f) [not applicable to non-commercial goods];* Z3 |, V+ K' s1 u
(g) the duties were overpaid or paid in error for any reason that may be prescribed." U% R6 f3 i0 u* [4 U' L0 t
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based( O0 M0 X) |( I: j- y
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
, I, n/ H: A" V# L- Z4 p" Ithis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
. i; r* C9 l+ K5 P$ q$ x( u2 I0 g' u(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim! v8 ~5 g( o/ {! |& A# Y
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.7 u9 e3 d/ j2 l) s
(3) No refund shall be granted under subsection (1) in respect of a claim unless7 i8 r, {5 R& b; v6 `( O5 c' t/ |! A( j
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in0 u) [2 I1 C# O' f! a3 J
respect of which the claim is made or otherwise verify the reason for the claim; and: x. n6 }- B2 A5 f1 x
(b) an application for the refund, including such evidence in support of the application as may be
3 w" e1 {, g& Xprescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
7 @$ z" B+ V- H! k7 cprescribed information within* r9 t  |: F+ g5 `9 B
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
# {# j& p( P" [. For (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and& K5 X( W; s" e: `7 J: V) p
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
  \- I; R; S: R' z% i; ]were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
' H( q9 S2 ]5 Z& a8 c(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of& x8 C' t. G; a5 c" s5 n- x
this Act as if it were a re-determination under paragraph 59(1)(a) if
) X5 ]$ X4 _0 h* j8 Z) F7 E; z7 C(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied; r. _! X; @' E, e
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
) h& l* L2 O& z2 `/ s$ x) Seligible for preferential tariff treatment under a free trade agreement; or' @0 |; L# B7 \" s* J
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
  e' G( O, v  D+ `7 `! ~1 Hbecause the origin, tariff classification or value for duty of the goods as claimed in the application is2 z+ K' Z, r7 t8 D5 K8 ]0 s8 Q0 s
incorrect.* ]' A* m$ @- E' d6 f
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),6 n5 Q( p3 ~5 J: N! n4 i& n1 `! v9 S
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
/ @! E8 o2 P' w; q, h, e% B/ |other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
+ r6 z* a5 O; w1 J1 `# Iwere a re-determination under this Act of origin, tariff classification or value for duty.. e6 V8 ~8 T5 C3 w; A% i) C

. \) v# ?( K2 }: R$ I- G这到底是说可以还是不可以啊?
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