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Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations3 D3 D: K" G- x# N0 s, u, K8 N
上面说 非商业 进口 可以免关税?2 }: f! x$ m, }+ S! \1 [' \
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http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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; \; y2 I \( M% M# B7 d! rRefund Requests
3 ? `# M* A0 w0 t; k3 t# Q74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
/ o- P7 B' n+ w5 c+ o! l- X& \paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part
5 K0 e, P, _- c( I% mof those duties, and the Minister may grant to that person a refund of all or part of those duties, if5 f8 x# U- B6 d& L% m4 M
(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to4 ]6 u. g' m1 X0 M; f( t
Canada to the time of release;1 }6 \9 q; u2 o8 F0 @
(b) the quantity released is less than the quantity in respect of which duties were paid;
, d4 X1 q; f# \7 }' q(c) they are of a quality inferior to that in respect of which duties were paid;
4 i! V( A, U, U. ^) e4 W4 R1 s(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential
* l, m* I% A/ T0 T* {+ J/ H9 p8 f+ jtariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
# A* w1 U+ q( z+ H0 i: Zcase may be, was made in respect of those goods at the time they were accounted for under
* g& N% e x; Ysubsection 32(1), (3) or (5);
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7 N$ _7 P7 P9 a$ l) @7 Q0 `' y B(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for
" `3 k# v$ x) Spreferential tariff treatment under CIFTA was made in respect of those goods at the time they are
4 N4 {" n" ]) i% \3 l. daccounted for under subsection 32(1), (3) or (5);# P5 P5 A* y4 B1 B
(d) the calculation of duties owing was based on a clerical, typographical or similar error;
( q" M% W* e! d1 {% k7 V(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)7 m; q4 `% a0 ^- d
of origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or
9 Y4 O; d9 \/ l5 c# M& \1 [value for duty in respect of the goods and the determination has not been the subject of a decision
P9 V7 D* }8 i5 a$ k1 Munder any of sections 59 to 61;
0 s: p1 O6 V s x3 m$ X: ~(f) [not applicable to non-commercial goods];
, [ V5 {* h2 t(g) the duties were overpaid or paid in error for any reason that may be prescribed.
: F2 }9 N) ]; t* p$ O% D$ ](1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based* s) f4 `5 S" ~5 G- T8 @+ r; \0 }& W5 s
on tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
5 c6 C9 X# k9 @3 Z% Bthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).. z+ V! J5 ]: @4 C
(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim
* k9 N: O5 \: K, k7 S" l( funless written notice of the claim and the reason for it is given to an officer within the prescribed time.
% d+ {; X6 n6 Y$ C! N(3) No refund shall be granted under subsection (1) in respect of a claim unless7 O. }5 j: m; e2 o8 Q2 d
(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
8 d X. a7 O) \- A0 Rrespect of which the claim is made or otherwise verify the reason for the claim; and
+ @( S" V5 c: J \7 ^(b) an application for the refund, including such evidence in support of the application as may be+ S- h* q0 f, s
prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the
/ L. W4 j9 @- \$ T" m9 Tprescribed information within
5 I0 R- u0 d2 c b$ Q5 Q* d(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)+ Z; Z! U5 g5 e2 z) ^! L2 ]
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and6 R& @$ v: v4 I# ?, ^
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods* ^8 h5 p; O6 M1 j" H
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.- |! b) G7 o3 N: L; N
(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of6 H: n, G/ x) Z* _4 `2 I' L
this Act as if it were a re-determination under paragraph 59(1)(a) if
4 f, b& [' E3 \ P(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied4 S2 [2 B9 E; N/ f* M; w E
because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not
3 I3 l9 o8 t% |* Meligible for preferential tariff treatment under a free trade agreement; or
9 q( I4 z% W& ^$ w2 ~2 V(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied
: L4 F4 Q% T8 u+ S) K( g1 wbecause the origin, tariff classification or value for duty of the goods as claimed in the application is$ {$ Q% s- k0 Y5 \: J. w, P
incorrect.- k% Z: O( e) I4 [8 m+ J, k: y: A5 N
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),) v# \' S9 _( b, b: U
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
4 F) W$ n- @7 X4 n3 L! B( _+ J2 rother than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
3 ]5 R& b' @# swere a re-determination under this Act of origin, tariff classification or value for duty.
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