关于 邮购是否免税的问题 退税表 D6-2-6

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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
上面说 非商业 进口 可以免关税？
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/ p1 }! _4 h0 f2 W; z& ]Refund Requests
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
% J" C: ^2 ^6 B: cpaid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
* ~' c8 }/ j9 ACanada to the time of release;
" ?/ h% y: M; }% g( P(b) the quantity released is less than the quantity in respect of which duties were paid;
(c) they are of a quality inferior to that in respect of which duties were paid;
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
case may be, was made in respect of those goods at the time they were accounted for under
subsection 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
& x4 d) D" {% \% N2 {7 J) u8 Z& s$ Bpreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
) L: w. t% k9 e* i: paccounted for under subsection 32(1), (3) or (5);
7 C# J4 U4 T  ?4 F7 I(d) the calculation of duties owing was based on a clerical, typographical or similar error;
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
  a( _9 V! m6 x3 ^! W4 ]( Vvalue for duty in respect of the goods and the determination has not been the subject of a decision
& s1 Q8 I  d! k) kunder any of sections 59 to 61;
(f) [not applicable to non-commercial goods];
(g) the duties were overpaid or paid in error for any reason that may be prescribed.
(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
this Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
(3) No refund shall be granted under subsection (1) in respect of a claim unless
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
respect of which the claim is made or otherwise verify the reason for the claim; and
1 V5 u2 a; w% t(b) an application for the refund, including such evidence in support of the application as may be
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
prescribed information within
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and
/ q) B: k' v4 V1 R  v, _" u(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of
this Act as if it were a re-determination under paragraph 59(1)(a) if
2 t& C- P; R6 [(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
  u" L, d* N3 u7 i7 K1 D) l" xeligible for preferential tariff treatment under a free trade agreement; or
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
7 v2 r# Z" p3 Y) y9 X+ P, i  v& }because the origin, tariff classification or value for duty of the goods as claimed in the application is
incorrect.
: e& n3 r* B0 m/ H1 Z(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
were a re-determination under this Act of origin, tariff classification or value for duty.
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7 u4 b: `9 M4 L1 X3 U% a这到底是说可以还是不可以啊？