- ARRANGEMENT OF SECTIONS
- PART I: Preliminary
- PART II: Customs and Excise Duties
- PART III: Revenue Replacement Duty
- PART IV: Customs Tariff (Caricom)
- PART V: Regulations for inwards duty free shops
- PART VI: Importation of goods during disaster emergency
- FIRST SCHEDULE
- SECOND SCHEDULE
- THIRD SCHEDULE
- FOURTH SCHEDULE
- FIFTH SCHEDULE
BELIZE
CUSTOMS AND EXCISE DUTIES ACT CHAPTER 48
REVISED EDITION 2000
SHOWING THE LAW AS AT 31ST DECEMBER, 2000.
This is a revised edition of the law, prepared by the Law Revision Commissioner under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize, Revised Edition 1980 -1990.
This edition contains a consolidation of the following laws -Page
ARRANGEMENT OF SECTIONS 3
CUSTOMS AND EXCISE DUTIES ACT 6
Amendments in force as at 31st December, 2000.
BELIZE
CUSTOMS AND EXCISE DUTIES ACT CHAPTER 48
REVISED EDITION 2000
SHOWING THE LAW AS AT 31ST DECEMBER, 2000.
This is a revised edition of the law, prepared by the Law Revision Commissioner under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize, Revised Edition 1980 -1990.
This edition contains a consolidation of the following laws -Page
ARRANGEMENT OF SECTIONS 3
CUSTOMS AND EXCISE DUTIES ACT 6
Amendments in force as at 31st December, 2000.
CHAPTER 48
CUSTOMS AND EXCISE DUTIES ARRANGEMENT OF SECTIONS
1. Short title. PART I Preliminary
2. Interpretation. PART II
Customs and Excise Duties THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
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the Government of Belize. PART III
Revenue Replacement Duty THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
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the Government of Belize. Customs Tariff (Caricom) PART V
Regulations for inwards duty free shops
35. Regulations for inwards duty free shops. PART VI
Importation of goods during disaster emergency
36. Goods imported free of duty during disaster emergency, etc.
FIRST SCHEDULE SECOND SCHEDULE THIRD SCHEDULE FOURTH SCHEDULE FIFTH SCHEDULE
THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
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the Government of Belize.
Ch. 43, R.L., 1958. CAP. 38,
R.E. 1980-1990. 40 of 1963. 26 of 1966. 18 of 1970. 12 of 1971. 13 of 1971. 18 of 1972. 8 of 1973. 2 of 1975. 7 of 1976. 10 of 1976. 5 of 1978. 15 of 1980. 9 of 1981. 11 of 1982. 4 of 1983. 9 of 1984. 13 of 1984. 3 of 1986. 9 of 1986. 18 of 1986. 2 of 1989. 27 of 1991. 14 of 1992. 21 of 1992. 4 and 5 of 1994. 17 of 1994. 17 and 18 of 1995. 9 of 1996. 15 of 1996. 2 of 1997. 13 of 1997. 1 of 1998. 10 of 2000.
S.I. No. 19 of 1960. G 649 of 1972.
CHAPTER 48
CUSTOMS AND EXCISE
[27th April, 1949-Parts I-II 10th February, 1973-Part III 18th September, 1971-Parts IV-V]
THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
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the Government of Belize. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
[ ]
the Government of Belize.
Customs duties to be levied. 7 of 1976. First Schedule. 17 of 1994.
First Schedule.
Regulations. 40 of 1963. 7 of 1976.
Mode of ascertaining duty. 27 of 1991. 17 of 1994. Third Schedule.
PART II
Customs and Excise Duties
3.-(1) Subject to any exemption or rebates provided by or under the authority of this Act, there shall be raised, levied, collected and paid for the use of the Government, the customs duties, in respect of goods imported into Belize, or taken out of bond for consumption in Belize, at the rates set out in the First Schedule. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
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the Government of Belize. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
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the Government of Belize.
Duty on goods of which part is dutiable. First Schedule.
Definition of
“proof spirit”.
What liquors may be classed as wine or malt. 12.-(1) No liquor containing more than forty-two per centum of proof spirit as verified by Sykes’hydrometer, or as certified by the Government Analyst, shall be deemed wine, and no liquor containing more than twenty per centum of proof spirit as verified by Sykes’hydrometer, or as certified by the Government Analyst, shall be deemed malt liquor. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
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the Government of Belize.
13. The Comptroller may grant a drawback of the whole or any part of the Drawback on duties paid on the importation of any goods on his being satisfied that such goods shipped Provided that (b) if consisting of foodstuffs,were in such a state when shipped as to be unfit for human consumption if the consignee thereof elects to have such goods destroyed under Customs supervision or has re-shipped the same goods to the seller or con-. signor to the place from whence they originally came:
Provided that such goods have been destroyed or re-shipped within fourteen days of their importation;
(c) have depreciated in value or decreased in quantity on account of damage through breakage or other cause in transit, in ship or on shore before delivery:
Provided that THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
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the Government of Belize.
Repayment of duties.
Goods imported for temporary use. 19 of 1960.
(d) are re-exported: 14. Every sum of money which is due for drawback as provided by section 13 shall be paid by the Financial Secretary on the proper debenture certified by the Comptroller or by the Postmaster General where the duty has been collected by the Post Office, and the Treasury is hereby authorised to return any money which has been overpaid as duties of customs or has been allowed as abatement of duty on account of damage on goods imported, on the proper document for such overpayment or abatement being certified by the Comptroller.
15.-(1) The Comptroller may give permission to any person to bring into Belize any goods, other than cinematograph film for exhibition, without payment of duty thereon upon being satisfied that such goods are so brought in for temporary use only. Such permission shall be subject to the following conditions THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
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the Government of Belize. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
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the Government of Belize.
Refunds of duty on provisions as supplied to Naval, Military or Air Force Authorities.
Drawback on spirits supplied to Officers of H.M. Navy.
Power to alter
tariff. 20.-(1) The National Assembly may,byresolution, increase, reduce, abolish or otherwise alter any Customs or Excise duty leviable in Belize or may impose a Customs or an Excise duty upon any goods whereon a Customs or an Excise duty at the time when such resolution is passed, is not leviable. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
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the Government of Belize.
(5)In the event of such resolution ceasing to have effect 27 of 1991. First Schedule. 27 of 1991.
27 of 1991.
27 of 1991.
Excise duty. Second Schedule.
Obligation to pay all duties leviable.
THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
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the Government of Belize.
Power of Comp-23.-(1) The Comptroller or any authorised officer of Customs may for any troller to enter purpose related to the administration or enforcement of this Act and at any premises, etc. reasonable time having regard to the regular working hours and the related 17 of 1994. circumstances of the particular business, and on production of his letter of
authorisation, enter into any premises or place where a business is carried on or any property is kept or anything is done in connection with the business or any books or records are or should be kept pursuant to this Act and may: (2) Where any book, record or other document has been seized, examined or produced under this section, the person by whom it was seized or examined or to whom it was produced may make, or cause to be made, one or more copies thereof and in any case in which the person to whom the original document was returned refuses or neglects to produce the original document in court, after having been required to do so by the Comptroller, a
THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of
[ ]
the Government of Belize.
document purporting to be certified by the Comptroller to be a copy made pursuant to this subsection shall be admissable in evidence and shall be conclusive evidence of the contents of the original document.
24.(1) As from 1st February, 1997, the Comptroller may grant a refund or drawback of the whole or a part of the duties set out in the Second Schedule if he is satisfied that the goods relating to such duty or drawback Provided that where such spirits have been processed, the amount of such refund or drawback shall be determined by using the strength of such spirit at proof.
(2) For the purpose of claiming a refund or drawback under paragraph (a) of subsection (1) above, the claimant shall be required to furnish proof to the satisfaction of the Comptroller that the goods in respect of which such refund or drawback is being claimed were sold to an approved duty free shop free of excise duty.
PART III
Revenue Replacement Duty
25.-(1) Where any customs duty or entry tax chargeable in respect of goods of a class or description imported into the country has been removed, altered, reduced or progressively phased down with a view to implementing the treaty establishing the Caribbean Community and the Caribbean Single Market and Economy1, the Minister may by Order impose a revenue replacement duty on goods of such class or description or on goods of any other class or description manufactured in the country or imported from a country inside or outside the
See Caribbean Community Act, CAP. 17.
Grant of refund or drawback on excise duties in certain circumstances. Second Schedule.
Revenue
replacement
duty.
13 of 1971.
THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
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the Government of Belize.
Collection and enforcement of revenue replacement duty.
Caricom area which shall become payable from the date of publication of the Order in the Gazette:
Provided that the duty under this section shall be imposed on goods which are for consumption or use within the country. Provided that pending confirmation, amendment or revocation of an Order reducing or revoking the duty by a resolution under section 28, the duty payable immediately prior to reduction or revocation shall continue to be payable until such resolution upon its publication in the Gazette takes effect in place of the Order. A refund, if any, of duty paid during the intervening period shall be made in accordance with the rules made under this Part.
26. Any revenue replacement duty imposed by this Part shall be collected and enforced as if and for this purpose the provisions of Parts I and II and any regulations made thereunder shall, with such exceptions, adaptations and modifications as may be prescribed by or under this Part, have effect mutatis mutandis in relation to such goods whether such goods are liable to customs duty or excise duty or not.
THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000
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1. This Act may be cited as the Customs and Excise Duties Act. Short title. PART I Preliminary 2. In this Act, unless the context otherwise requires- Interpretation. “agriculture” includes horticulture and silviculture; “entered” in relation to goods imported or exported, means the registration 17 of 1994. (acceptance and official numbering) by the Comptroller or other proper officer of Customs of a declaration signed by or on behalf of the importer or exporter in the manner prescribed by the Customs Regulation Act, together with the CAP. 49. payment to the proper officer by the importer or the exporter of all rents and charges due to the Government in respect of the goods, and, in the case of dutiable goods (except on the entry for warehousing of goods), the payment by the importer or exporter to the proper officer of full duties due thereon, or else, where permitted, the deposit of a sum of money or giving of security for the duties, as provided by law; “First Schedule” means the First Schedule to this Act; First Schedule. 27 of 1991. “goods” means all kinds of goods, wares, merchandise and other articles to which the provisions of any customs law may be applicable; “n.e.i.” means “not elsewhere included”; “p.c.” means per centum; “reputed pint” means any volume not less than 8 2/3 fluid ounces and not more 26 of 1966. than 13 1/2 fluid ounces; “reputed quart” means any volume not less than 20 fluid ounces and not more 18 of 1970. than 26 2/3 fluid ounces; “reputed split” means any volume not less than 5 fluid ounces and not more than 6 2/3 fluid ounces. (4) The importer or his agent shall at the request of the Comptroller or 17 of 1994. other proper officer of Customs produce the original invoice, and duplicate thereof if such duplicate is available, in respect of any goods imported into the country, and the Comptroller may retain such duplicate invoice, or such original invoice if the duplicate is not available. 6. In determining the value for any purposes of any goods imported free Determination of of duty or not liable to an ad valorem duty under the provisions of this Act the value of goods Comptroller shall have regard to section 5. imported duty free or liable to duty which is not ad valorem. 18 of 1972. 7. All sums of money payable under this Act shall be deemed and are Money, weights hereby declared to be legal tender within the meaning of section 22 of the and measures. Central Bank of Belize Act, and all duties under this Act shall be paid and CAP. 262. received according to the imperial weights and measures by law established, and in all cases where such duties are imposed according to any specific quan tity or value the same shall be deemed to apply except where otherwise pro vided in the same proportion to any greater or lesser quantity or value. 8.-(1) For the purpose of ascertaining the amount of specific duty payable on Mode of spirits and wine, six reputed quarts or twelve reputed pints or twenty-four re- ascertaining puted splits shall be deemed equivalent to one imperial gallon. Where the vol specific duty. ume of spirits and wine in any container is other than a reputed quart, reputed 14 of 1992. pint or reputed split, the duty shall be paid on the actual volume as ascertained by measurement. The duty on malt liquor shall in all cases be ascertained by the actual volume as shown by measurement and not by the reputed quart, pint or split method. (2) The provisions of subsection (1) shall not apply to cordials and liqueurs. 9.-(1) If any goods subject to the payment of specific duty is imported in any Articles im bag, box, tin, jar, bottle or any other package intended for retail sale and marked ported in bags, or labelled or commonly sold as containing or commonly reputed to contain a boxes, etc. specific quantity of such goods, such bag, box, tin, jar, bottle or any other package as aforesaid, shall be deemed, as against the importer, to contain such specific quantity. goods- in error and on damaged goods. (a) were genuinely shipped in error and that the consignee thereof has re-shipped the same goods to the seller or consignor to the place from whence they originally came: Provided that (i) the goods have not been sold or used in any way; (ii) the amount of import duty involved is not less than fifty dollars; (iii) the goods are re-exported within one year of being first taken out of bond; and (iv) the goods are bonded and shipped under the supervi sion of the Comptroller. (2) If such goods are not taken out of Belize within the period allowed in such permission the deposit in the hands of the Comptroller shall be forfeited, or the security in lieu of deposit shall become immediately enforceable. If such goods are taken out of Belize as aforesaid, the deposit shall be refunded, or the security in lieu of deposit shall become void and of no effect: Provided that the Comptroller may in his discretion allow any additional period in the case of paraphernalia imported by scientific expeditions; and pro vided that typewriters, cameras, telescopes and binoculars which the Comp troller is satisfied are the bona fide property of any person on a temporary visit to Belize shall be admitted free of duty. (3) No entry shall be required for the temporary importation of any motor vehicle, aircraft or pleasure boat under authority of a form of triptych or similar document issued by the appropriate authority in accordance with the Interna tional Convention relative to motor traffic signed at New York on the 4th June, 1954, the Customs Convention on the temporary importation for private use of aircraft and pleasure boats signed at Geneva on the 18th May, 1956, or any Convention made in substitution thereof, or in amendment thereof. It shall be a condition of the delivery of any such motor vehicle, aircraft or pleasure boat that the original copy of the triptych or document as aforesaid shall be delivered to the proper officer on importation and the duplicate thereof to the proper officer who examines the motor vehicle, aircraft or pleasure boat prior to ship ment for exportation and that proof of shipment and exportation shall be fur nished upon such duplicates as if such duplicate were a shipping bill. 16. All typewriters, cameras, telescopes and binoculars which the Comp- Temporary troller is satisfied are the bona fide property of any person on a temporary visit visitors’ to Belize shall be admitted free of duty. typewriters, etc., exempt from duty. 17. The Minister upon the report of the Comptroller may exempt any per- Refund or the son from the payment of, or refund to any person, the whole or any portion of remission of the the duties set forth in the First Schedule in the case of any goods imported duty on certain under special circumstances or for an object or an enterprise beneficial to Belize. goods. 40 of 1963. First Schedule.