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
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PART III
Revenue Replacement Duty
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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
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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]
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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. |
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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.
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(4) The importer or his agent shall at the request of the Comptroller or | 17 of 1994. |
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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. |
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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.
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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
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
(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
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Repayment of duties.
Goods imported for temporary use. 19 of 1960.
(d) are re-exported:
Provided that | |
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(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. |
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
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(2) If such goods are not taken out of Belize within the period allowed in | |
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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. |
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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.
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(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.
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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
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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.
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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.
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27.-(1) No Order made pursuant to section 25 shall make any provision which is discriminatory.
(2) In this section “discriminatory” means affording different treatment to goods of the same description and class by way of imposing different rates of duty attributable wholly or mainly to the country in which the goods are produced, whether Belize or any other country.
28. Every Order made under section 25 shall be submitted to the National Assembly at its next sitting or as soon thereafter as possible; and the National Assembly may by resolution confirm, amend or revoke such Order and, upon publication of the resolution of the National Assembly in the Gazette, the resolution shall take effect in place of the Order.
29.-(1) The Minister may make regulations for the better carrying out of the provisions of section 25 and for preventing frauds on the revenue or evasion of payment of duty by the concealment or removal or otherwise unlawful disposal of goods liable to revenue replacement duty and may in particular by those regulations provide for
(a) | the determination of value of goods on which revenue replacement duty is payable; |
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(b) | the waiver, remission or refund of revenue replacement duty; |
(c) | allowances for drawback; |
(d) | the registration of manufacturers of goods; |
(e) | the payment of fees, rents and charges to be paid in respect of matters referred to in this Part. |
(2) Regulations made under this section may provide that a person who contravenes or fails to comply with any of the requirements of such regulations shall be guilty of an offence and upon conviction for such offence by a
No discrimination between imported and locally manufactured goods.
Interim order to be confirmed, amended or revoked by National Assembly. 14 of 1992.
Regulations.
21 of 1992. 16 of 1995.
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Saving. 9 of 1996.
12 of 1978.
Exemptions. CAP. 49.
court of summary jurisdiction shall be liable to
(3) All such regulations shall be published in the Gazette.
30. The export duty on goods exported from Belize before the repeal of sections 23, 24 and 30 of the Customs and Excise Duties Act, Chapter 38 of the Laws of Belize, Revised Edition 1980-1990, shall, notwithstanding the said repeal, remain payable and may be levied and collected as if the said repeal did not have effect from 1st April, 1996.
PART IV
Customs Tariff (Caricom)
31. Except as otherwise provided in this Part goods which are shown to the satisfaction of the Comptroller of Customs, in accordance with the Customs Regulation Act and others Parts of this Act, to have been
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32. Section 31 shall not apply to-Goods applicable to tariff. Fifth Schedule.
33.-(1) Any goods may be excluded by the Comptroller of Customs from Goods which the provisions of section 31 if-may be executed from exemptions by Comptroller.
(2) Where on importation into the country goods have been treated as coming within the scope of section 31 and after their importation export drawback is allowed, the Comptroller of Customs may, if he thinks fit, recover from the importer the amount of import duty which would have been chargeable on the importation of the goods into the country if the goods had not been treated as coming within the scope of section 31.
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Imported goods temporarily under the suspended operation of the Caribbean Community. Preference liable to import duty and entry tax. 17 of 1994.
Regulations for inwards duty free shops.
(3) In this section:
(a) “export drawback” means any arrangement for the refund or remission, wholly or in part, of import duties applicable to imported goods whereby the arrangement, expressly or in effect, allows the refund or remission if the goods are exported, but not if they are retained for home use:
Provided that, in relation to any transaction, where the Comptroller of Customs is satisfied that the arrangement aforesaid permits only refund or remission of the revenue element of any import duties and does not permit refund or remission of the protective element of any import duties he may, in his discretion, determine that such refund or remission shall not be regarded as export drawback for the purposes of this section;
(b) “remission” includes exemptions for goods brought into free ports and other places which have similar customs privileges.
34. Where the Minister is satisfied that pursuant to the provisions of the Caricom Treaty a country has temporarily suspended the operation of the Customs (Caricom Preference) Regulations in force in respect of any class of goods exported to that country from Belize, the Minister may issue a notification in the Gazette to that effect and thereafter any goods of the like class exported from that country, if entered for use in Belize during the continuance in force of the notification, shall be liable to import duty and entry tax.
PART V
Regulations for inwards duty free shops
35.-(1) The Minister may make regulations for the licensing and establishment of inwards duty free shops and for all matters connected therewith.
(2) Without prejudice to the generality of the foregoing, the Minister may make regulations for any or all of the following matters:
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(3) All regulations made by the Minister under this section shall be laid before the National Assembly as soon as may be after the making thereof and shall be subject to negative resolution.
PART VI
Importation of goods during disaster emergency
36. The Comptroller may during a threatened disaster alert or a disaster Goods imported
emergency under the Disaster Preparedness and Response Act permit goods free of duty during disaster
to be imported free of duty where the National Coordinator certifies that the
emergency, etc.
goods are urgently required for dealing with the threat or emergency.
10 of 2000. CAP. 145.
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FIRST SCHEDULE1
1This Schedule originally contained in Ch. 43, R.L., 1958 was repealed and replaced by the Customs Tariff and Trade Classification. Because of its voluminous size, it is printed as a seperate booklet by means of a statutory instrument pursuant to sections 3(2) and 20(6) of this Act. It is captioned “Customs Tariff and Trade Classification”.
SECOND SCHEDULE [Sections 21 and 24]
Excise Duties
Unit | ||||
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Item | ||||
No. | Class or Description | For | Rate of | |
Classifi- | For | Excise | ||
cation | Duty | Duty |
1. Rum:
15 of 1996. (a) Not exceeding the 18 of 1995.
strength of proof ...... Gals............. per gal............................... $33.50 9/86 15 of 1996. (b) Exceeding the 18 of 1995.
strength of proof....... Gals............. per proof.......................... $33.50 9/86
2. Tobacco:
(a) Cigars:
(1)Weighing not more than 5lb. per 1,000 cigars..... lb................. per 100.............................. 0.30
(2)Weighing more than 5 lb. per 1,000 cigars............lb.................per 100.............................. 0.75
[continued on next page]
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[continued from previous page]
Excise Duties
Unit | ||||
---|---|---|---|---|
Item | ||||
No. | Class or Description | For | Rate of | |
Classifi- | For | Excise | ||
cation | Duty | Duty |
(b) Cigarettes:
(1)Weighing not more than 3 lbs. per 1,000 cigarettes............... lb................. per 100.............................. $2.50-9/86
15 of 1996. 18 of 1995.
(2)Weighing more 15 of 1996.
than 3 lbs. per 18 of 1995.
1,000 cigarettes..... lb................. per 100.............................. $2.80-9/86
(c) Manufactured, other kinds.................. lb................. per lb................................. $1.00
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THIRD SCHEDULE
[Section 5]
VALUE OF IMPORTED GOODS
27 of 1991. 1.-(1) In this Schedule:
not include goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under paragraph 8(1)(b)(iv) because such elements were undertaken in Belize;
(f) “goods of the same class or kind” means goods which fall within a group or range of goods produced by a particular
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industry or industry sector, and includes identical or similar goods.
(2) For the purposes of this Schedule:
(c) persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of sub-paragraph
2(a);
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2.-(1) The customs value of imported goods shall be determined under paragraph 3 whenever the conditions prescribed therein are fulfilled.
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(5) No customs value shall be determined under sub-paragraph (4) on the basis of:
3.-(1) The customs value of imported goods determined under this paragraph shall be the transaction value, that is, the price actually paid or payable for the goods when sold for export to Belize, adjusted in accordance with paragraph 8, and in appropriate cases paragraph 9, provided:
(a) that there are no restrictions as to the disposition or use of the goods by the buyer, other than restrictions which:
(iii) do not substantially affect the value of the goods;
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30 | CAP. 48] | Customs and Excise Duties | |||
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(b) | that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; | ||||
(c) | that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with paragraph 8; and | ||||
(d) | that the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes under sub-paragraph (2). | ||||
(2) | (a) | In determining whether the transaction value is acceptable for the purposes of sub-paragraph (1), the fact that the buyer and the seller are related within the meaning of paragraph 1 shall not in itself be a ground for regarding the transaction value as unacceptable. Where necessary, the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. If, in the light of information provided by the importer or otherwise, the Comptroller of Customs has grounds for considering that the relationship influenced the price, he shall communicate the grounds to the importer who shall be given a reasonable opportunity to respond. | |||
(b) | In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with subparagraph (1) whenever the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time: | ||||
(i) | the transaction value in sales, between buyers and sellers who are not related in any particular case, of identical or similar goods for export to Belize; | ||||
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(ii) the customs value of identical or similar goods, as determined under paragraph 6;
(iii) the customs value of identical or similar goods, as determined under paragraph 7.
In applying the foregoing tests, due account shall be taken of demonstrated differences in commercial levels, quantity levels, the elements enumerated in paragraph 8, and costs incurred by the seller in sales in which he and the buyer are not related, that are not incurred by the seller in sales in which he and the buyer are related.
(c) The tests set forth in sub-paragraph 2 (b) shall be used at the initiative of the importer and only for comparison purposes. Substitute values may not be established under that subparagraph.
(3) (a) The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods. Payments may be made directly or indirectly, need not necessarily take the form of a transfer of money, and shall include:
(b) Activities, including marketing activities, undertaken by the buyer on his own account, other than those for which an adjustment is provided in paragraph 8, are not considered to be an indirect payment to the seller, even though they might be regarded as of benefit to the seller or have been undertaken
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by agreement with the seller, and their cost shall not be added to the price actually paid or payable in determining the customs value of imported goods.
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demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in value.
5.-(1) (a) If the imported goods or identical or similar imported goods are sold in Belize in the condition as imported, the customs value of the imported goods, determined under this paragraph, shall be based on the unit price at which the imported goods or identical or similar imported goods are
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sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following:
(iii) the customs duties and other taxes payable in Belize by reason of the importation or sale of the goods.
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(5) For the purpose of sub-paragraph (1)(a)(i)
or range of imported goods of the same class or kind as the goods being valued should be examined;
(c) “goods of the same class or kind” includes goods imported from the same country as the goods being valued as well as goods imported from other countries.
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(6) For the purpose of sub-paragraph (1)(b) the “earliest date” shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.
6.-(1) The customs value of imported goods determined under this paragraph shall be based on a computed value which shall consist of the sum of:
(4) For the purposes of sub-paragraph (1)(b)
(a) the “amount for profit and general expenses” shall be taken as a whole and shall be determined on the basis of information
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supplied by or on behalf of the producer unless his figures are inconsistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Belize;
7.-(1) In determining the customs value under paragraph 3, there shall be added to the price actually paid or payable for the imported goods:
(a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods:
(i) commission and brokerage, except buying commissions;
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(ii) the cost of containers which are treated as being one for customs purposes with the goods in question;
(iii) the cost of packing, whether for labour or materials;
pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller;
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(e) (i) the cost of transport of the imported goods to the port or place of importation;
(ii) loading and handling charges associated with the transport of the imported goods to the port or place of importation; and
(iii) the cost of insurance.
(5) Notwithstanding sub-paragraph (1)(c) of this paragraph:
are not a condition of the sale for export to Belize of the goods.
8.-(1) Charges for interest under a financing arrangement entered into
by the buyer and related to the purchase of imported goods shall not be in
cluded in the customs value determined under paragraph 3 provided that:
(a) the charges are distinguished from the price actually paid or
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payable for the goods;
(2) The provisions of sub-paragraph (1) shall apply regardless of whether the finance is provided by the seller, a bank or another person; and it shall also apply, mutatis mutandis, where customs value is determined under a method other than the transaction value.
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List of Abbreviations
Ad. Val. .. | .. | .. | .. | .. | .. | Ad Valorem | |||
---|---|---|---|---|---|---|---|---|---|
Bd. ft | .. | .. | .. | .. | .. | .. | Board feet | ||
Cu. ft. | .. | .. | .. | .. | .. | .. | Cubic feet | ||
Dzs. | .. | .. | .. | .. | .. | .. | Dozens | ||
Doz. pks. | .. | .. | .. | .. | .. | Dozen packs | |||
Dozen prs. | .. | .. | .. | .. | .. | Dozen pairs | |||
Gall. | .. | .. | .. | .. | .. | .. | Gallon (imperial) | ||
Lb. | .. | .. | .. | .. | .. | .. | Pound | ||
No. | .. | .. | .. | .. | .. | .. | Number | ||
Oz. | .. | .. | .. | .. | .. | .. | Ounce | ||
Sq. ft. | .. | .. | .. | .. | .. | .. | Square feet | ||
Sq. yds. | .. | .. | .. | .. | .. | Square yards | |||
00 lb. .. | .. | .. | .. | .. | .. | Hundreds of | |||
pounds | |||||||||
00 nuts .. | .. | .. | .. | .. | .. | Hundreds of nuts |
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FOURTH SCHEDULE [Section 30] Export Duties
Class or description of goods Unit Rate of Duty
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FIFTH SCHEDULE
[Section 32]
Goods in respect of which no exemption from import duties or entry tax is granted under Part IV.
Column 1 Column 2Column 3
Standard International B.H. Trade Classification Tariff Item No. Class or Description of Goods Original
046-01Ex 42 Flour of Wheat Ex 048-04 48-49 Biscuits, sweetened or
unsweetened 112-03 108 Beer, stout, ale 112-04 110 Gin 112-04 111 Rum 112-04 112 Whisky 112-04 Ex 114 Vodka 121-01 115-116 Tobacco, unmanufactured
(including scrap tobacco and tobacco stems) 122 118 Manufactured tobacco except cigars Ex 657-03 142 Ex 299, 312 Coir products, mats and matting 313 164-174 Petroleum products
Ex 899-13 Ex 500 Brushes made with plastic bristles, except paint brushes and artists’
brushes
[continued on next page]
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[continued from previous page]
Column 1 Column 2Column 3
053 Ex 62-65 Fruits preserved and fruit preparations, except frozen citrus concentrates and citrus segments
Ex 533 214-217 Prepared paints, enamels, lacquer and varnishes, ships bottom compositions, putty and all other (including driers)
629-01257-265 Tyres and tubes for vehicles Ex 552-02 235 Cleaning preparations without soap (detergents)
561237-240 Fertilizers Ex 632 270 Crates and wooden containers Ex 681 347 Finished structural parts of
iron or steel Ex 721-04 Ex 412-413 Radio and television sets Ex 721-19 420 Accumulators Ex 821 450-451
Wooden furniture, metal
furniture Ex 821-09 Ex 245,268,452 Mattresses Ex 841 Ex 457-458A Underwear and shirts of
knitted fabrics, underwear, shirts and nightwear of fabrics other than knitted outerwear of non-knitted textile fabrics
Ex 851-01 Ex 465, 466,467 Slippers and house foot472 wear, wholly or mainly 851-02 of leather. Footwear, wholly or mainly of leather (not including slippers and house footwear).
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