加拿大货物进口海关退税相关信息（非商品）

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Refund of Duties and Taxes on Non-commercial Importations
（Memorandum D6-2-6）

In Brief        This memorandum has been revised to reflect organizational changes resulting from the restructuring of the Canada Border Services Agency on April 1, 2010, and to provide general updates clarifying refund procedures.

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This memorandum outlines and explains  the procedures for the refund of duties, goods and services tax (GST),  harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and  alcohol taxes, and levies under the Special  Import Measures Act (SIMA) for non-commercial importations brought into  Canada by mail, courier, or hand carried by the traveller.
  Legislation  The  portions of the Customs Act and the Refund of Duties Regulations, and all  other regulatory instruments referenced in this memorandum, may be accessed on  the Department of Justice website, http://laws.justice.gc.ca/en/index.html.  This memorandum should be read in conjunction with Paragraph 59(1)(a), and Sections 74 and 76 of the Customs Act and the Refund of Duties Regulations.
Guidelines and General InformationDefinitions1. For the purpose of this memorandum,  the following definitions apply:

• "Casual Goods are defined as goods imported into Canada other than  commercial goods; as per Memorandum  D17-1-3, Casual Goods.
• "Casual  Goods Accounting Document (Form B15) is used to account for goods  acquired by travellers entering Canada from abroad.
• "Casual Refund Centre (CRC) is the Canada  Border Services Agency (CBSA) office responsible for the receipt, review and  processing of the Form B2G casual refund  requests.
• "CBSA Informal Adjustment  Request (Form B2G) is used to request an adjustment or refund of duty  and tax paid for non-commercial goods imported by mail, courier, or carried by  the traveller.
• "CBSA  Postal Import Form (Form E14) is used to assess  duties and taxes and keep track of importations arriving through the mail.
• "Non-commercial importations are defined as  goods imported for individual use, and  not intended for resale, commercial, industrial, occupational,  institutional, or other like use. Also referred to as casual goods.
• "Refund of duties and taxes on non-commercial  importations means, the Casual Refund Centre (CRC) will authorize refunds of  duties, GST/HST, provincial taxes, and/or SIMA levies where goods imported have  been subsequently  exported, or where determination, re-determination, re-classification, or  re-appraisal of goods is being requested, or where duties and taxes have been  overpaid or paid in error.
  

Casual  Refund Program2. Under  prescribed conditions, the Customs Act allows for a person  who paid duties on imported goods to apply for and for the Minister to issue a  refund of all or part of the duties and taxes collected on non-commercial  (casual) importations.
3. The  Casual Refund Program manages the refund and adjustment processes for duties  and taxes levied on non-commercial importations brought into Canada by mail, by  courier or hand carried. The Program also  allows for the reimbursement of duties and taxes paid, upon presentation of  evidence that the imported casual goods have  been returned to the sender.
4. It is the  responsibility of border services officers to ensure that duties and taxes are  collected on non-commercial goods imported into Canada at the time of importation  and after personal exemptions are applied  to the eligible traveller. Refer to Memorandum  D17-1-3, Casual Importations and series D2 for import and accounting requirements.
5. Only  under the prescribed conditions, which are contained within the Customs  Act,  will refunds be authorized. Casual Refund Centres (CRC) are the  designated authority for all casual refund requests under the Customs  Act.
6. The  CRCs, which are located throughout Canada, have the delegated authority to  refund, where applicable, duties, GST/HST, and provincial taxes, which were  collected upon importation by either mail; courier; carried by the traveller. CRCs  are listed on the back of the Form B2G, CBSA Informal Adjustment Request.
7. The  following procedures are to assist non-commercial importers with their request  to apply for a refund.
Requesting  a Refund8. An  importer may request a refund of duties and taxes paid on non-commercial importations using  Form B2G. Copies of this form are available at CBSA offices and on the  Internet at http://cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf.
Completion  of CBSA Informal Adjustment Request Form B2G9. Form B2G  must be completed according to the instructions indicated on the reverse side  of the form. The importer's signature must appear on either Form B2G or  the accompanying correspondence  requesting a refund of duties and taxes paid.
10.If  a person other than the importer submits the request for refund, a letter  signed by the importer authorizing the person to act as an agent, or a power of  attorney, must be included with the claim. Additional details for authorized agents can be  found in Memorandum  D1-6-1, Authority to Act as Agent.
Supporting  Documentation11. The  original accounting document showing the amount  of duties and taxes paid at the time of importation must be attached to  Form B2G. The accounting document required is dependant upon the  method of importation: for travellers' importations attach Form B15;  postal importations attach Form E14; and, courier importations  attach the courier receipt that includes the B3 transaction  number.
12. Documents  supporting the request for a refund or adjustment must be attached to  Form B2G. The following are examples of acceptable documentation:

• (a)   where after duties  and taxes were paid and the goods were returned to the exporter; a credit note  from the exporter or vendor showing that the importer's account was credited  for the return of the goods, and proof that the goods were exported, such as, a  bill of lading, a receipt, or other documentation that describes the goods and  gives the date of export;
• (b)   where the value of  the goods is incorrect; proof of the correct value, such as an invoice from the  exporter or vendor;
• (c)   where the goods were  classified incorrectly or the wrong tariff treatment was applied; proof of the  origin of goods such as invoices or purchase orders that provide a complete  description and origin of the goods;
• (d)   where the goods were  damaged before release from the CBSA; proof from the exporter or shipper that  the goods were damaged during shipping; or
• (e)   when the quantity or  quality of goods delivered was less than claimed; proof from the exporter or  vendor such as a credit note or equivalent showing the quantity shipped or  describing the goods that were actually sent.
  

    13.  For  more details concerning the conditions for refunds and documentation  requirements, please refer to Appendix A.
    Time  limitations    14.  Requests  for refunds must be made within one year of the date of original importation for traveller and  postal redeterminations of tariff classification, value and/or origin.
    15.  Requests  for refunds under sections 74 or 76 of the Actmust  be submitted within 4 years of the original date of importation except when  claiming the benefits of preferential tariff treatment under the NAFTA or  CCFTA. The free trade agreements and paragraph 74(1)(c.1) of the Act stipulate a one year  time frame.
    16.  To avoid delays with the review and  processing, requests for refund or adjustment should be presented to the CRC  corresponding to the importer's address, as indicated in the instructions  provided on Form B2G. The CBSA is not responsible for delays  occuring from misdirected requests which impact the time eligibility specified  under the Customs Act. If an application is  received in another office, the receiving office will forward the application  to the appropriate refund centre.

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Authorized  Refunds    17.  The CRCs are authorized to refund, where  applicable, all or part of the duties, taxes, GST/HST, SIMA levies as well as  provincial sales tax and tobacco tax that were paid at the time of importation.  For information on the application of HST please refer to memoranda D2-3-6, Non-commercial  Provincial Tax Collection Program and D17‑1‑22, Accounting for the Harmonized Sales Tax,  Provincial Sales Tax, Provincial Tobacco Tax, and Alcohol Markup/Fee on Casual Importations  in the Courier and Commercial Streams.
    18.  Provincial alcohol mark-ups/levies collected  at time of importation will only be refunded when an error in calculation  occurs which results in an overpayment of taxes or when duty-paid unconsumed alcohol is  exported.
    19.  Refunds may not be claimed in respect of  penalties imposed on imported goods.
    20.  The  CRCs do not issue refunds of other government department (OGD) fees or  penalties. Travellers and importers must contact the OGD to request refunds or adjustments  of OGD fees and penalties.
21.  The handling  costs assessed on postal shipments are only refundable when the goods should  have been duty-free and tax-exempt at time of importation. Canada  Post charges for Express Mail Service (EMS) items are  non-refundable.
22.  Blanket  refund requests for casual goods are not accepted. Please refer to Memorandum  D6-2-3, Refund of Duties, for information  regarding refunds of duties paid on commercial goods.
23.  All  refunds will be made payable to the importer to whom the goods were originally  consigned.
Interest24.  For  refunds granted under subparagraph 59(1)(a)(ii) of the Customs Act (re-determination of tariff  classification, origin, or value of traveller or postal goods), interest will  be computed at the prescribed rate for the period beginning on the first day  after the duty was paid and ending on the day the refund is given.
25.  For  refunds granted under any other section  of the Customs Act, interest at the  prescribed rate will be granted for the period beginning on the 91st day  after the day the application for refund is received and ending on the day the  refund is granted.
26.  Interest  will not be paid on provincial sales  taxes, tobacco taxes, and alcohol mark-ups/levies.
Voluntary  Entries27.  Where importers find that insufficient duties  and taxes were assessed on their non-commercial postal, courier, or traveller  declarations, an adjustment to the original assessment may be submitted on Form B2G.
28.  Form B2G may be used to show the proper  duty and taxes that should have been collected and must be accompanied by the  original CBSA accounting documentation, for example, Form E14,  Form B15, or courier receipt. The claim  should be submitted to the corresponding CRC as indicated on Form B2G.
Appeal  Process29.  If an importer's refund or adjustment request  is denied by the CRC for re-determination of tariff classification, origin,  under subparagraph 59(1)(a)(ii) of the Customs  Act,  the importer may appeal this decision. This can be done by letter  addressed to the CBSA regional recourse division stated on the CRC decision  notice. The appeal request must be presented within 90 days of the Section  59 decision notice and include  a copy of the decision along with information and documents supporting the  request. Please refer to Appendix B of this memorandum and D11-6-7, Importers' Dispute Resolution Process for  Origin, Tariff Classification, and Value for Duty of Imported Goods, for further  information regarding appeal request.
30.  Where  the importer's refund or adjustment request is rejected by the CRC for reasons  other than the tariff classification, origin and value for duty, the importer  may submit a new application along with appropriate supporting documentation to  the originating CRC for review and re-processing under the original provisions  of the Customs  Act. For the conditions to appeal decisions made by the CRC, please refer to  Appendix B.
Casual  Refund Electronic Data Interchange Transaction System (CREDITS)31.  The  Casual Refund Electronic Data Interchange Transaction System (CREDITS) is an  electronic process allowing brokers to represent a foreign direct sales company and  electronically submit refund claims on behalf of the importer. CREDITS  is used for high volume refund applications for which brokers have originally  accounted for the payment of duties and taxes on a Form B3 Canada  Customs Coding Form and which the goods were subsequently returned to the foreign direct sales  company. CREDITS allows authorized brokers to electronically transmit  certain key information to a CRC. The CRC will issue a refund for the importer  in care of the customs  broker. The refund will be deposited directly into the broker's account  and the importer will receive their refund of duties and taxes directly from  the foreign company.
32.    To participate in CREDITS the customs broker must have full power of attorney from the importer  allowing them to act as the importer's agent, to account for the duty and taxes  to the CBSA, to export the goods, to file the B2G refund claim for the returned  goods, and to receive the refund. Power of attorney must be provided in  the online or  catalogue ordering/shipping instructions and must clearly explain to the  importer that they are authorizing the customs broker to act on their behalf in  all aspects of the import, accounting, export and refund process.
33.    CREDITS requirements are  detailed in the CREDITS Participant's Requirement Document (PRD). A copy  of the CREDITS PRD, is available online at www.cbsa.gc.ca.
34.  CREDITS  allows the transmission of minimal data on the basis that original import and  export records are maintained by  the broker. The CBSA will conduct verification checks on the broker by  asking for the original import and export documentation to be presented within  an acceptable period of time following the request. An audit may be performed  by the CBSA on the applicant's  books.
35.  Brokers  wishing to participate in the CREDITS program must complete and submit a Form  E613, Agreement to Electronically Process  Casual Refund Claims which is available online at http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/e613.pdf.
  Forms E613 should be mailed to:

Canada Border  Services Agency
  Trade Programs Directorate
  Assessment Unit
  150 Isabella Street, 10th floor
  Ottawa ON  K1A 0L8

    36.  Upon receipt, the CBSA  will review the application for completeness and conduct a workload analysis.  Once the application is approved, the CBSA will make arrangements with the  applicant for system testing. After the testing is complete the CBSA  will issue a letter  of approval authorizing the applicant to begin filing the CREDITS casual refund  claims. Claims may then be filed electronically for goods returned after  CBSA authorization was given.
37.  By  participating in CREDITS the broker agrees to the terms outlined in the  Participants Requirement Document and listed in section 2 of the Agreement to Electronically Process Casual  Refund Claims form. The CBSA reserves the right to terminate this  agreement if the conditions of the agreement are not met.

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Appendix ACasual Refund Centre Refund Guidelines

Type of Refund	Legislation	Conditions	Requirements
Damaged, Deteriorated    Goods	Customs Act       74(1)(a)	goods remain in Canada; value is reduced by appraisal or credit; adjustment request must be presented    within 4 years.	a damage report or customs report on    damaged goods; a credit note or copy from the exporter    of any document relating to a refund or credit given by the exporter (i.e.,    Visa, MC); proof of loss in value of the goods as a    result of the damage, deterioration, or destruction of the goods; as a result of damage, a written    statement by a carrier or an operator of a warehouse to certify that the    goods suffered damage, deterioration, or destruction prior to release by the    CBSA.
Shortage    of Goods (Duty Paid on Full Quantity)	Customs Act 74(1)(b)	goods do not arrive in Canada; quantity released is less than quantity    on which duty and taxes were paid; adjustment request must be presented    within 4 years.	a credit note from the exporter for goods    which were not subsequently shipped; a written statement from the carrier or    operator of a warehouse verifying the deficiency in quantity of the goods; any supporting documents containing    sufficient details to clearly determine the value for duty of the short    goods.
Inferior    Quality	Customs Act 74(1)(c)	goods remain in Canada; goods are inferior in quality than those    ordered; adjustment request must be presented    within 4 years.	a written statement from the exporter    which clearly indicates the amount of refund or credit given due to the    inferiority of the product.
NAFTA/CCFTA	Customs Act 74(1)(c.1)       74(1.1)       74(4)(a)       59(1)(a)(ii)	no duties apply as the goods are from a    NAFTA country or from Chile and a re-determination of tariff treatment is    requested; no claim for preferential treatment has    been previously made; adjustment request must be presented    within 1 year.	invoice or statement from the vendor    indicating goods are of U.S., Mexican, or Chilean origin; Exporter's Certificate of Origin, or    other acceptable information indicating the goods are not manufactured    outside the U.S., Mexico, Chile, or Canada.
CIFTA	Customs Act 74(1)(c.11)       74(1.1)       74(4)(a)       59(1)(a)(ii)	no duties apply as the goods qualify for    tariff treatment under the Canada-Israel Free Trade Agreement; adjustment request must be presented    within 4 years.	an invoice or a statement by the vendor    indicating that the goods originate in that country; a certificate of origin from the    exporter.
Clerical    Error	Customs Act 74(1)(d)	calculation errors; clerical errors on accounting    documents/invoices; exchange rate in error; adjustment request must be presented    within 4 years.	originals of accounting documents,    invoices, or letter explaining reason for errors.
Duties    Overpaid or Paid in Error due to Determination	Customs Act       74(1)(e)       74(1.1)       74(4)(b)       59(1)(a)(ii)	duties paid or overpaid as a result of an    error in the determination under subsection 58(2) of origin (other than in (c.1)    or (c.11)), tariff classification or value for duty; applies to self declared entries    (courier/B3 entries); adjustment request must be presented    within 4 years.	invoice/documents indicating information    such as a proper description of the goods, quantity, country of origin, date    of sale, and/or descriptive or illustrative literature; a certificate of origin from the    exporter; or, written evidence of value or detailed    goods description such as commercial invoices, credit notes, agreement of    sale, purchase order confirmation or other supporting documentation.
Overpayment    of Duties/Duties Paid in Error	Customs Act 74(1)(g)       74(1.1)       74(4)(b)       59(1)(a)(ii)	duties and taxes paid in error; duty rate changes but no change in tariff    classification, value, or origin; duplicate payment; adjustment request must be presented    within 4 years.	copies of accounting documents, invoices,    or letter explaining reason for overpayment; documentation indicating the incorrect    duty rate was used for calculation of duty; proof of duplicate payment by producing    copies of customs accounting documents showing duties and taxes were paid    twice.
Goods    Returned to Sender/ Exported	Customs Act 76(1)	goods must be exported from Canada; goods are not according to order; goods returned to sender for other    reasons; Adjustment request must be presented    within 4 years.	a credit note or any supporting documents    to indicate that credit from the exporter or vendor has been given to the    importer; a written statement by the exporter of    the goods confirming that the goods have been returned; a completed Form E15, Proof of Export or Destruction.
Tariff    Classification, Value for Duty, and Origin	Customs Act 59(1)(a)(ii)	changes to tariff classification, value,    or origin such as tourist exemptions, goods to follow (9804.20), settlers' effects/returning    residents, wrong tariff classification assessed; Adjustment request must be presented    within 1 year for postal and traveller claims as stipulated in the 1998    Ministerial Agreement.	invoice/documents indicating information    such as a proper description of the goods, quantity, country of origin, date    of sale; and/or descriptive or illustrative literature; an original Form E24, Personal Exemption CBSA Declaration,    used to document goods to follow; an original Form Y38, Identification of Article for Temporary    Exportation,used to identify    Canadian goods being taken out of the country by a traveller and which will    be returned; written evidence of value such as    commercial invoices, credit notes, agreement of sale, purchase order    confirmation.

Appendix BConditions to Appeal Section 59 Decisions Rendered by The Casual Refund Centres

Type of Refund	Legislation	Conditions	Requirements
Appeals    on Tariff Classification, Value for Duty, and Origin	Customs Act 60.	must be presented within 90 days of    the Section 59 decision rendered by the CRC; appeals are to be presented to the    regional recourse divison stated in the CRC decision notice.	Previously submitted documents including    the B2G, copy of the CRC decision as well as any further documents, and    information that substantiate the request.

References   

Issuing office	Assessment Unit Assessment and Licensing Division Trade Programs Directorate
Legislative references	Customs Act, sections 58, 59, 60, 74 and  76
Headquarters file	7965-4
Other references	D1-6-1, D2-3-6, D6-2-3, D11-6-7, D17-1-3, D17-1-22
Superseded memoranda D	D6-2-6, August 4,  2000