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CAP. 48 CUSTOMS AND EXCISE DUTIES ACT

BELIZECUSTOMS AND EXCISE DUTIES ACTCHAPTER 48 REVISED EDITION 2000 SHOWING THE LAW AS AT 31ST DECEMBER, is a revised edition of the law, prepared by the Law Revision Commissionerunder the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,Revised Edition 1980 - edition contains a consolidation of the following laws -PageARRANGEMENT OF SECTIONS 3 CUSTOMS AND EXCISE DUTIES ACT 6 Amendments in force as at 31st December, AND EXCISE DUTIES ACTCHAPTER 48 REVISED EDITION 2000 SHOWING THE LAW AS AT 31ST DECEMBER, is a revised edition of the law, prepared by the Law Revision Commissionerunder the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,Revised Edition 1980 - edition contains a consolidation of the following laws -PageARRANGEMENT OF SECTIONS 3 CUSTOMS AND EXCISE DUTIES ACT 6 Amendments in force as at 31st December, SUBSTANTIVE LAWS OF BELIZEREVISED

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

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Transcription of CAP. 48 CUSTOMS AND EXCISE DUTIES ACT

1 BELIZECUSTOMS AND EXCISE DUTIES ACTCHAPTER 48 REVISED EDITION 2000 SHOWING THE LAW AS AT 31ST DECEMBER, is a revised edition of the law, prepared by the Law Revision Commissionerunder the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,Revised Edition 1980 - edition contains a consolidation of the following laws -PageARRANGEMENT OF SECTIONS 3 CUSTOMS AND EXCISE DUTIES ACT 6 Amendments in force as at 31st December, AND EXCISE DUTIES ACTCHAPTER 48 REVISED EDITION 2000 SHOWING THE LAW AS AT 31ST DECEMBER, is a revised edition of the law, prepared by the Law Revision Commissionerunder the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,Revised Edition 1980 - edition contains a consolidation of the following laws -PageARRANGEMENT OF SECTIONS 3 CUSTOMS AND EXCISE DUTIES ACT 6 Amendments in force as at 31st December, SUBSTANTIVE LAWS OF BELIZEREVISED EDITION 2000 Printed by the Government Printer,No.

2 1 Power Lane,Belmopan, by the authority ofthe Government of Belize.[CAP. 483[ ] CUSTOMS and EXCISE DutiesCHAPTER 48 CUSTOMS AND EXCISE DUTIESARRANGEMENT OF SECTIONS1. Short IPreliminary2. IICustoms and EXCISE Duties3. CUSTOMS DUTIES to be Mode of ascertaining ad valorem Determination of value of goods imported duty free or liable to dutywhich is not ad Money, weights and Mode of ascertaining specific Articles imported in bags, boxes, Duty on goods of which part is Definition of proof spirit .12. What liquors may be classed as wine or 48]THE SUBSTANTIVE LAWS OF BELIZEREVISED EDITION 2000 Printed by the Government Printer,No.

3 1 Power Lane,Belmopan, by the authority ofthe Government of [ ] CUSTOMS and EXCISE Duties13. Drawback on goods shipped in error and on damaged Repayment of Goods imported for temporary Temporary visitors typewriters, etc., exempt from Refund or the remission of the duty on certain Refunds of duty on provisions as supplied to Naval, Military orAir Force Drawback on spirits supplied to Officers of Power to alter 1 EXCISE Obligation to pay all DUTIES Power of Comptroller to enter premises, Grant of refund or drawback on EXCISE DUTIES in certain IIIR evenue Replacement Duty25.

4 Revenue Replacement Collection and enforcement of revenue replacement No discrimination between imported and locally SUBSTANTIVE LAWS OF BELIZEREVISED EDITION 2000 Printed by the Government Printer,No. 1 Power Lane,Belmopan, by the authority ofthe Government of Belize.[CAP. 485[ ] CUSTOMS and EXCISE Duties28. Interim order to be confirmed, amended or revoked by Removal of export IVCustoms Tariff (Caricom)31. Goods applicable to Goods which may be excluded from exemptions by Imported goods temporarily under the suspended operation of theCaribbean Community Free Trade Area Preference liable to importduty and entry VRegulations for inwards duty free shops35.]

5 Regulations for inwards duty free VIImportation of goods during disaster emergency36. Goods imported free of duty during disaster emergency, SCHEDULESECOND SCHEDULETHIRD SCHEDULEFOURTH SCHEDULEFIFTH SCHEDULECAP. 48]THE SUBSTANTIVE LAWS OF BELIZEREVISED EDITION 2000 Printed by the Government Printer,No. 1 Power Lane,Belmopan, by the authority ofthe Government of [ ] CUSTOMS and EXCISE DutiesCHAPTER 48 CUSTOMS AND EXCISE [27th April, 1949-Parts I-II10th February, 1973-Part III18th September, 1971-Parts IV-V]Ch. 43, , 38, of of of of of of of of of of of of of of of of of of of of of of of of and 5 of of and 18 of of of of of of of No.

6 19 of 649 of SUBSTANTIVE LAWS OF BELIZEREVISED EDITION 2000 Printed by the Government Printer,No. 1 Power Lane,Belmopan, by the authority ofthe Government of Belize.[CAP. 487[ ] CUSTOMS and EXCISE Duties1. This Act may be cited as the CUSTOMS and EXCISE DUTIES IPreliminary2. In this Act, unless the context otherwise requires- agriculture includes horticulture and silviculture; entered in relation to goods imported or exported, means the registration(acceptance and official numbering) by the Comptroller or other proper officerof CUSTOMS of a declaration signed by or on behalf of the importer or exporterin the manner prescribed by the CUSTOMS Regulation Act, together with thepayment to the proper officer by the importer or the exporter of all rents andcharges due to the Government in respect of the goods, and, in the case ofdutiable goods (except on the entry for warehousing of goods)]

7 , the payment bythe 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 theduties, as provided by law; First Schedule means the First Schedule to this Act; goods means all kinds of goods, wares, merchandise and other articles towhich the provisions of any CUSTOMS law may be applicable; means not elsewhere included ; means per centum; reputed pint means any volume not less than 8 2/3 fluid ounces and not morethan 13 1/2 fluid ounces; reputed quart means any volume not less than 20 fluid ounces and not morethan 26 2/3 fluid ounces; reputed split means any volume not less than 5 fluid ounces and not morethan 6 2/3 fluid title.

8 Of of of of 48]THE SUBSTANTIVE LAWS OF BELIZEREVISED EDITION 2000 Printed by the Government Printer,No. 1 Power Lane,Belmopan, by the authority ofthe Government of [ ] CUSTOMS and EXCISE DutiesPART IICustoms and EXCISE (1) Subject to any exemption or rebates provided by or under the author-ity of this Act, there shall be raised, levied, collected and paid for the use of theGovernment, the CUSTOMS DUTIES , in respect of goods imported into Belize, ortaken out of bond for consumption in Belize, at the rates set out in the FirstSchedule.(2) The Minister may from time to time by Order published in the Ga-zette vary the tariff headings appearing in the First Schedule (by fragmentationor otherwise), to give effect to any scheme for the rationalisation of the (1)The Minister may make regulations generally for the carrying out ofthe provisions of this Act.

9 (2)Such regulations may provide that any breach thereof shall be punish-able on summary conviction by a fine not exceeding one thousand dollars andthe goods, if any, forming the subject matter of the breach may be ordered tobe (1) Where any duty is chargeable on goods by reference to their value,that value shall in the case of imported goods be determined in accordancewith the provisions of the Third Schedule.(2) Without prejudice to any other power enabling the Minister to do so,he may make regulations for the purpose of giving effect to subsection (1), andin particular, for requiring any person concerned in any way with the importa-tion of goods into the country, to furnish to the Comptroller or other officer ofCustoms delegated by him in such form as he may require, such information asis, in his opinion, necessary for a proper valuation of the goods, and to pro-duce any books of account or other documents of whatever nature relating tothe purchase, importation or sale of the goods by that person.

10 (3) When it is necessary, in determining the value referred to in sub-section (1), to establish the equivalent amount in Belize currency, the rate ofexchange to be used shall be that provided by the Comptroller and publishedin the Gazette before the time the goods are of ascer-taining of of DUTIES tobe of of of of SUBSTANTIVE LAWS OF BELIZEREVISED EDITION 2000 Printed by the Government Printer,No. 1 Power Lane,Belmopan, by the authority ofthe Government of Belize.[CAP. 489[ ] CUSTOMS and EXCISE DUTIES (4) The importer or his agent shall at the request of the Comptroller orother proper officer of CUSTOMS produce the original invoice, and duplicatethereof if such duplicate is available, in respect of any goods imported into thecountry, and the Comptroller may retain such duplicate invoice.]


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