WORLD TRADE  
ORGANIZATION   
 
G/VAL/N/1/BLZ/1 
29 May 2008 
 (08-2503) 
Committee on Customs Valuation Original:   English 
 
  
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
BELIZE 
 
The following communication, dated 12 May 2008, is being circulated at the request of the 
delegation of Belize. 
 
  
_______________ 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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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 La ws 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                5  
Amendments in force as at 31
st December 2000.  G/VAL/N/1/BLZ/1 
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  CHAPTER 48 
 
CUSTOMS AND EXCISE DUTIES 
 
ARRANGEMENT OF SECTIONS 
 
 1. Short title. 
 
PART I 
 
Preliminary 
 
2. Interpretation. 
 
PART II 
 
Customs and Excise Duties 
 
3. Customs duties to be levied.  4. Regulations.  
5. Mode of ascertaining ad valorem  duties.  
6. Determination of value of goods imported duty free or liable to duty 
which is not ad valorem . 
7. Money, weights and measures.  8. Mode of ascertaining specific duty.  
9. Articles imported in bags, boxes, etc.  
10. Duty on goods of which part is dutiable.  11. Definition of “proof spirit”.  12. What liquors may be classed as wine or malt.  13. Drawback on goods shipped in error and on damaged goods.  14. Repayment of duties.  
15. Goods imported for temporary use.  
16. Temporary visitors’ typewr iters, etc., exempt from duty. 
17. Refund or the remission of the duty on certain goods.  18. Refunds of duty on provisions as supplied to Naval, Military or Air Force Authorities.  19. Drawback on spirits supplied to Officers of H.M. Navy.  
20. Power to alter tariff. 
21. Excise duty. 22. Obligation to pay all duties leviable.  23. Power of Comptroller to enter premises, etc.  24. Grant of refund or drawback on excise duties in certain circumstances.   G/VAL/N/1/BLZ/1 
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  PART III 
 
Revenue Replacement Duty 
 25. Revenue Replacement Duty.  
26. Collection and enforcement of revenue replacement duty.  27. No discrimination between imported and locally manufactured goods.  28. Interim order to be confirmed, am ended or revoked by National Assembly.  
29. Regulations.  30. Removal of export duties. 
 
PART IV 
 
Customs Tariff (Caricom) 
 31. Exemptions.  
32. Goods applicable to tariff.  33. Goods which may be excluded from exemptions by Comptroller.  34. Imported goods temporarily under the suspende d operation of the Caribbean Community Free 
Trade Area Preference liable to import duty and entry tax. 
 
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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  CHAPTER 48 
 
CUSTOMS AND EXCISE 
 Ch. 43, 
R.L., 1958. 
CAP. 38, R.E. 1980-1990 40 of 1963. 26 of 1966. 
18 of 1970. 
12 of 1971.       [ 27
th April  1949-Parts I-II 
13 of 1971.       10th February  1973-Part III 
18 of 1972.       18th September  1971-Parts IV-V] 
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. 
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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(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 payment to th e 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; 
 17 of 1994.  
   
CAP. 49. 
“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 than 13 1/2 fluid ounces; 
 26 of 1966. 
“reputed quart” means any volume not less than 20 fluid ounces and not 
more than 26 2/3 fluid ounces;  18 of 1970. 
“reputed split” means any volume not less than 5 fluid ounces and not more 
than 6 2/3 fluid ounces.  
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  PART II 
 
Customs and Excise Duties 
 
Customs duties 
to be levied.  
7 of 1976.  First Schedule. 17 of 1994.  3. (1)  Subject to any exemption or  rebates provided by or under the 
authority of this Act, there shall be ra ised, 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.  
 
First Schedule.   (2)  The Minister may from time to time by Order published in the Gazette 
vary the tariff headings appearing in  the First Schedule (by fragmentation 
or otherwise), to give effect to any scheme for the rationalisation of the tariff structure.  
 
Regulations. 
 40 of 1963.  7 of 1976.   4. (1)  The Minister may make regulations generally for the carrying out of 
the provisions of this Act.  
  (2)  Such regulations may provide  that any breach thereof shall be 
punishable on summary conviction by a fine not exceeding one thousand 
dollars and the goods, if any, forming the subject matter of the breach may 
be ordered to be forfeited.  
 
Mode of ascertaining 
duty. 27 of 
1991.  17 of 1994.  Third Schedule.  5. (1)  Where any duty is chargeable  on goods by reference to their value, 
that value shall in the case of importe d goods be determined in accordance 
with 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), 
and in particular, for requiring any pe rson concerned in any way with the 
importation of goods into the country, to furnish to the Comptroller or other officer of Customs delegated by him in such form as he may require, such information as is, in his opinion, necessary for a proper valuation of 
the goods, and to produce any books of  account or other documents of 
whatever nature relating to the purchase, importation or sale of the goods by that person.  
 
  (3)  When it is necessary, in de termining the value referred to in 
subsection (1), to establish the equivalent amount in Belize currency, the 
rate of exchange to be used shall be  that provided by the Comptroller and 
published in the Gazette before the time the goods are entered.  
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  17 of 1994.  (4)  The importer or his agent shall at the request of the Comptroller or 
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. 
 
Determination of value of goods imported duty free or 
liable to duty 
which is not ad 
valorem .  
18 of 1972.  6.  In determining the value for any purposes of any goods imported free of 
duty or not liable to an ad valorem  duty under the provisions of this Act the 
Comptroller shall have regard to section 5. 
Money, weights 
and measures. CAP. 262. 7.  All sums of money payable under this  Act shall be deemed and are hereby 
declared to be legal tender within the m eaning of section 22 of the Central Bank 
of Belize Act, and all duties under this Ac t shall be paid an d received according 
to the imperial weights and measures by law established, and in all cases where such duties are imposed according to an y specific quantity or value the same 
shall be deemed to apply except where otherwise provided in the same 
proportion to any greater or lesser quantity or value. 
 
Mode of ascertaining specific duty. 
14 of 1992. 8. (1)  For the purpose of ascertaining the amount of specific duty payable on 
spirits and wine, six reputed quarts or twelve reputed pints or twenty-four reputed splits shall be deemed equivale nt to one imperial gallon. Where the 
volume of spirits and wine in any container is other than a reputed quart, 
reputed 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. 
 
Articles imported in 
bags, boxes, etc. 9. (1)  If any goods subject to the paym ent of specific duty is imported in any 
bag, box, tin, jar, bottle or any othe r package intended for retail sale and 
marked or labelled or commonly sold as containing or commonly reputed 
to contain a specific quantity of such go ods, such bag, box, tin, jar, bottle 
or any other package as aforesaid, shall be deemed, as against the importer, to contain such specific quantity. 
 
  (2)  In all cases where such packag e is not so marked or labelled or 
commonly sold as containing or reputed to contain a specific quantity, the duty, if payable on weight, shall be calculated on the gross weight of such package and its contents.  G/VAL/N/1/BLZ/1 
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    (3)  All packages or coverings of goods subject to the payment of any 
specific duty shall, except where otherwise provided for, be free of duty when they are in the opinion of the Comptroller the usual or proper packages or coverings for such goods.  
 
Duty on goods 
of which part is dutiable.  First Schedule.  10.  The application of the Tariff shall be determined in accordance with the 
rules and section and chapter notes set out in the First Schedule.  
Definition of 
"proof spirit". 11.  In this Act, the term “proof spirit”  means such spirit as at a temperature of 
fifty-one degrees Fahrenheit, weighs twelve -thirteenths of the weight of an equal 
bulk of distilled water at the same temperature, and the proof of strength shall be indicated by Sykes’ hydrometer.   
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.  
 
  (2)  All liquor with the exception of  medicinal spirits admitted as such by 
the Comptroller, containing more than forty-two per centum of proof spirit verified or certified as aforesaid and all liquor other than wine containing more than twenty per centum of proof spirit verified shall be deemed spirits. 
 
  (3)  In any case where, by reason of the presence of colouring, sweetening, 
or other matter, the true strength of any liquor cannot be immediately 
ascertained by Sykes’ hydrometer, a sample of such liquor may be distilled or treated by such other process as the Comptroller may direct, so that the true strength of the liquor may be ascertained by Sykes’ hydrometer.  
 
Drawback on goods shipped in error and on damaged goods. 13.  The Comptroller may grant a drawback of the whole or any part of the duties 
paid on the importation of any goods on  his being satisfied that such 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) such goods have been re-shipped within three months of 
 the date of their importation; and 
  (ii) no drawbacks shall be allowed on any goods where the 
 amount of such drawback is less than the sum of fifty  cents; G/VAL/N/1/BLZ/1 
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  (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: 
 
   (i) such damage is brought to notice and assessed 
before the goods have finally passed the Customs;  
  (ii) no drawback shall be allowed on any goods where 
the amount of such drawback is less than twenty-five cents; 
 
  (d)  are re-exported: 
 
   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 
supervision of the Comptroller. 
 
Repayment of duties. 14. Every sum of money which is due fo r drawback as provided by section 13 
shall be paid by the Financial Secretar y 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 here by 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.   G/VAL/N/1/BLZ/1 
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  Goods imported 
for temporary use. 19 of 1960.  15. (1)  The Comptroller may give permission to any person to bring into 
Belize any goods, other than cinemat ograph film for exhibition, without 
payment of duty thereon upon being sa tisfied that such goods are so 
brought in for temporary use only. Such permission shall be subject to the following conditions. 
 
          (a) that such goods shall be  taken out of Belize within six months of 
the date of such permission or  within such other period not 
exceeding one year as the Comptroller may allow. 
 
          (b) that the person to w hom such permission is given shall at the 
election of the Comptroller either deposit with the Comptroller the amount of duty on such goods, or give security for the same to the satisfaction 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 provided that typewriters, cameras, telescopes and binoculars which the Comptroller 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 appr opriate authority in accordance with 
the International Convention relative to  motor traffic signed at New York 
on the 4
th  June 1954, the Customs Convention on the temporary 
importation for private use of aircraft and pleasure boats signed at Geneva on the 18
th 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 shal l 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 shipment for 
exportation and that proof of shipment  and exportation shall be furnished 
upon such duplicates as if such duplicate were a shipping bill. 
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  Temporary 
visitors’ typewriters, etc., exempt 
from duty. 
 16.  All typewriters, cameras, telescopes and binoculars which the Comptroller is 
satisfied are the bona fide property of an y person on a temporary visit to Belize 
shall be admitted free of duty. 
Refund or the 
remission of the duty on certain goods.  
40 of 1963.  
First Schedule.  17.  The Minister upon the report of the Comptroller may exempt any person 
from the payment of, or refund to any pe rson, the whole or any portion of the 
duties set forth in the First Schedule in the case of any goods imported under special circumstances or for an object or  an enterprise beneficial to Belize. 
Refunds of duty 
on provisions as 
supplied to 
Naval, Military or Air Force Authorities.  18.  All duties of Customs or Excise paid on provisions and stores supplied by 
local merchants or contractors to Her Majesty’s Naval, Military or Air Force 
authorities in Belize for the use of Her Ma jesty’s Navy, Army or Air Force shall 
be refunded on the production of a certificate from the Officer Commanding Her Majesty’s Land Forces in Belize or from the Naval Officer Commanding on this Station or from the Officer in charge of any Royal Air Force unit stationed in Belize that the articles have been supplie d for such public purposes as aforesaid.  
 
Drawback on 
spirits supplied to Officers of H.M. Navy. 19.  Officers of Her Majesty’s Navy servi ng on this station shall be entitled to a 
drawback equal to the duties paid upon an y spirits, wines, cordials, liqueurs or 
malt liquors purchased by them from any importer or trader in Belize upon the production of a certificate, signed by the Officer making the purchase and countersigned by the Officer in Command,  that such spirits, wines, cordials, 
liqueurs or malt liquors were truly and sole ly for the consumption of such officer 
or any mess of officers.   
Power to alter tariff.  20. (1)  The National Assembly may, by  resolution, 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. 
 
  (2)  Whenever any resolution imposing any new, or increasing or reducing 
any existing Customs or Excise duty has been passed by the National 
Assembly such duty shall, unless it be otherwise expressed in the 
resolution and subject to subsection (4), from and after the passing thereof, be leviable and recoverable in accordance with the provisions of any existing Act relating to the demand and recovery of duties of the like nature.  
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    (3)  A Bill to validate any such resolution shall be introduced into the 
National Assembly as soon as possible af ter the passing of such resolution 
and not later than at the meeting of the National Assembly which takes place next after the passing of such resolution. 
 
  (4)  In case no Bill is introduced into the National Assembly as provided 
by subsection (3) or on the withdrawal or rejection by the National Assembly of such Bill, or in case such  Bill otherwise fails to become law, 
every such resolution shall cease to have effect.  
 
    (5) In the event of such  resolution ceasing to have effect. 
 
              (a) a refund of any new duties or any increasing of existing duties 
collected under the resolution shall be made to the person who shall have paid the same; and  
 
              (b) when the resolution shall have effected a reduction of the duty, the 
Comptroller is hereby authorised to collect the difference between 
the duty payable at the time of reduction and that fixed by the resolution. 
 
27 of 1991.  
First Schedule.  (6)  Notwithstanding the provisions of this section the Minister may, when 
he deems it necessary or expedient to do so, by Order which shall take effect from the date of its publicati on in the Gazette, reduce or abolish any 
customs duty set out in the First Schedul e, or restore any such duty to its 
original level as it was before  such reduction or abolition. 
  
27 of 1991.  (7)  Every Order made by the Mi nister under subsection (6) above shall be 
laid before the National Assembly as soon as possible after the making thereof (but no later than at the meeting of the National Assembly which takes place next after the publication of the Order in the Gazette, or within 
40 days of such publication, whichever occurs first) and shall be subject to 
negative resolution.  
 
27 of 1991.  (8)  In case the Order as aforesaid is not laid before the National Assembly 
as provided in subsection (7), or on th e withdrawal or rejection by the 
National Assembly of such Order every such Order shall cease to have 
effect.  
 
27 of 1991.  (9)  In the event of any such Order as is referred in subsection (8) above 
ceasing to have effect, the provisions of  subsection (5) above shall mutatis 
mutandis apply to any such Order. 
 
Excise duty. 
Second Schedule. 21.  There shall be raised, levied, collect ed and paid for the public use of Belize, 
the excise duties enumerated in the Second Schedule.   G/VAL/N/1/BLZ/1 
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  Obligation to 
pay all duties leviable. 22.  Where any obligation has been ente red into for the payment of duties of 
Customs or Excise, such obligation shall be  deemed to be an obligation to pay all 
duties of Customs or Excise which may become legally payable or which are made payable or recoverable under any Ac t or law relating to duties of Customs 
or Excise for the time being in force a nd to pay the same as the same become 
payable.  
Power of Comptroller to enter premises, 
etc.  
17 of 1994. 23. (1)  The Comptroller or any authorised officer of Customs may for any 
purpose related to the administration or enforcement of this Act and at any reasonable time having regard to the regular working hours and the related. 
circumstances of the particular busin ess, and on production of his letter of 
authorisation, enter into any premi ses 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: 
 
         (a) audit or examine the books and records and any account, voucher, 
letters, invoices, telegrams or othe r document which relates or may 
relate to the information that is or should be in the books or records to the value of imported goods under this Act; 
 
         (b) examine property described by an inventory or any property, 
process or matter, an examination of which may, in his opinion, assist in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or in determining the value of imported goods under this 
Act;  
 
         (c) require the owner or manager of the propert y or business and any 
other person on the premises or place to give him all reasonable assistance with his audit or examination either orally or, if he so requires, in writing, on oath or otherwise and, for that purpose, 
require the owner or manager to attend at the premises or place 
with him; and  
 
        (d) where during the course of such an audit or examination it appears 
to him that there has been a violation of this Act, seize, take away 
and retain any of the records, books, accounts, vouchers, letters, 
invoices, telegrams and other documents that appear to be relevant.  
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    (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 document purporting to be certified by the Comptroller to be a copy made pursuant to this subsection sha ll be admissible in evidence and shall 
be conclusive evidence of the cont ents of the original document.  
 
Grant of refund 
or drawback on excise duties in certain circumstances. 
Second 
Schedule.  24. (1)  As from 1
st 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 
    (a)      were spirits or cigarette s sold to an approved duty free shop; or 
 
             (b) were spirits expor ted for consumption outside Belize whether or 
not such spirits have been processed:  
 
   Provided that where such spirits  have been processed, the amount of 
such refund or drawback shall be dete rmined 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 Comptrolle r that the goods in respect of which 
such refund or drawback is being clai med were sold to an approved duty 
free shop free of excise duty. 
 
PART III 
 
Revenue Replacement Duty 
 
Revenue replacement duty. 
13 of 1971.  25. (1) Where any customs duty or entry tax chargeable in respect of goods of 
a class or description imported into th e 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 Economy
1, 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 Caricom area which shall become payable from the date of publication of the Order in the Gazette. 
 
                                               
1 See Caribbean Community Act, CAP.17. G/VAL/N/1/BLZ/1 
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     Provided that the duty under th is section shall be imposed on goods 
which are for consumption or use within the country.  
 
  (2)  Notwithstanding anything to the contrary in any other enactment, the 
duty under this section shall be imposed without discrimination on all 
goods of the same type, class or description whether such goods are imported into or manufactured in the country. 
 
  (3)  The Minister may by Order which shall take effect from the date of its 
publication in the Gazette increase, reduce or revoke the duty imposed 
under this section:  
 
   Provided that pending confirmati on, amendment or revocation of an 
Order reducing or revoking the duty by a resolution under section 28, the 
duty payable immediately prior to reduc tion 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. 
 
Collection and 
enforcement of 
revenue replacement duty. 26.  Any revenue replacement duty imposed by this Part shall be collected and 
enforced as if: 
         (a) where the goods are imported into the country, the duty was 
customs duty imposed upon such goods under Parts I and II; or  
 
         (b) where the goods are manufactured in the country, the duty was 
excise duty imposed upon such goods under Parts I and II or any other Act, 
 
 and for this purpose the provisions of Parts I and II and any regulations made 
there under 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.   
No discrimination 
between 
imported and locally manufactured goods.  27. (1)  No Order made pursuant to sec tion 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.  
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  Interim order to 
be confirmed, amended or revoked by National 
Assembly.  
14 of 1992.  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, am end 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.  
Regulations.  
 29.  (1)  The Minister may make regula tions for the better carrying out of the 
provisions of section 25 and for pr eventing frauds on the revenue or 
evasion of payment of duty by the co ncealment or removal or otherwise 
unlawful disposal of goods liable to revenue replacement duty and may in particular by those regulations provide for: 
 
          (a) determination of value of goods on which revenue replacement 
duty is payable; 
 
    (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. 
 
21 of 1992. 
16 of 1995.  (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 court of summary jurisdiction shall be liable to: 
 
          (a) a fine not  exceeding one thousand dollars; and 
 
          (b) a further fine not ex ceeding fifty dollars for each day during which 
the contravention or failure continues; or  
 
          (c) a term of imprisonment not exceeding six months, or both such 
fine and term of imprisonment. 
 
          (3)  All such regula tions shall be published in the Gazette. 
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  Saving. 
9 of 1996. 30.  The export duty on goods exported fro m Belize before the repeal of sections 
23, 24 and 30 of the Customs and Excise Du ties 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 1
st April 1996. 
 
12 of 1978. PART IV 
 
Customs Tariff (Caricom) 
 
Exemptions. 
CAP.49. 31.  Except as otherwise provided in this Part goods which are shown to the 
satisfaction of the Comptroller of Cu stoms, in accordance with the Customs 
Regulation Act and others Parts of this Act, to have been: 
 
  (a) consigned from a part of the Caricom area; and  
 
  (b) either  
  (i) to be the produce of the Caricom area; or       (ii)   to have been manufactured in the Caricom area; shall be                                     free of import duty and entry tax.  
Goods 
applicable to tariff. Fifth Schedule.  32. Section 31 shall not apply to:  
  (a) goods specified in the Fifth Schedule; 
  (b) goods excluded from section 31 by virtue of section 33; 
 
       (c)     goods consisting of, or manufactured from, oils or fats within the  
                meaning of clause 2 of the Oils and Fats Agreement made on the  
                 26
th January 1967, between the Governments of Barbados, Dominica,  
                 Grenada, Guyana, St. Lucia, St. Vincent and Trinidad and Tobago or  
               any agreement amending or replacing the same. 
 
Goods which may be executed from 
exemptions 
 by Comptroller. 33. (1)  Any goods may be excluded by the Comptroller of Customs from the 
provisions of section 31 if:  
 
         (a) export drawback was allowable in connection with any. 
exportation 
from any part of the Caricom area of those goods or of articles used in the production or manufacture of those goods; or 
  
          (b) the Comptroller of Customs is not satisfied that export drawback 
has not been or will not be allowed in respect of those goods; or 
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            (c) goods are in the opinion of the Comptroller of Customs of a class 
which, having regard to any notification issued by the Minister in accordance with section 34, are liable to customs duty as if sections 31 and 32 did not apply as respects those goods.  
 
  (2)  Where on importation into the country goods have been treated as 
coming within the scope of section 31  and after their importation export 
draw back 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 3. 
 
    (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 re mission 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.  
 
Imported goods 
temporarily 
under the suspended operation of the Caribbean 
Community. 
Preference liable to import duty and entry tax.  17 of 1994.  
 
 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 ther eafter 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 liabl e to import duty and entry tax. G/VAL/N/1/BLZ/1 
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  PART V 
 
Regulations for inwards duty free shops 
 
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:  
 
          (a)    the fees and other charges that may be payable by the operators of 
such shops; 
  (b) the type of goods to be sold in such shops;  
 
    (c) the category of persons who may purchase goods from such shops;  
  (d) the maximum value of purchases which may be made by persons 
 from such shops;  
 
   (e) the currency to be u sed in purchasing such goods;  
    (f) the areas where such shops may be established;            (g)   the maintenance and inspec tion of records relevant to the storage, sales 
               and receipts of goods; 
          (h)   any other matters for which it may be deemed expedient to make 
regulations.  
 
  (3)  All regulations made by the Mi nister 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 
 
Goods imported
 
free of duty 
during disaster 
emergency, etc. 
10 of 2000.  
CAP. 145. 36.  The Comptroller may during a thre atened disaster alert or a disaster 
emergency under the Disaster Preparedn ess and Response Act permit goods to be 
imported free of duty where the National Coordinator certifies that the goods are 
urgently required for dealing with the threat or emergency.  
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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 separate 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 
 Item 
No. Class or  
Description For 
Classification For 
Duty Rate of  
Excise Duty 
 
15 of 1996 
18 of 1995 1 Rum: 
(a)  Not exceeding the strength of 
proof    
Gals  
per gal  
$33.50 
9/86 
15 of 1996 
18 of 1995  (b)  Exceeding the strength of proof Gals per proof $33.50 
9/86 
 
 
 
    
 
 
15 of 1996 18 of 1995  15 of 1996 
18 of 1995 2 Tobacco 
(a)  Cigars: 
      (1) Weighing not more than 5lb.               per 1,000 cigars       (2) Weighing more than 5lb.                per 1,00 Tobacco 
 
(b)  Cigarettes:        (1) Weighing not more than 3lbs.                per 1,000 cigarettes  
       (2) Weighing more than 3lbs.    
            per 1,000 cigarettes   
 
lb 
 
lb 
 
 
 
lb 
  
lb  
 
per 100 
 
per 100 
 
 
 
per 100 
  
per 100 
  
 
0.30 
 
0.75 
 
 
 
$2.50 
9/86 
 
$2.80 
9/86 
  (c)  Manufactured other kinds lb per lb $1.00 
 
 3 Methylated spirits and methylated 
or denatured alcohol made in Belize from rum distilled in Belize Gals per gal 0.15 G/VAL/N/1/BLZ/1 
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   Unit 
 Item 
No. Class or  
Description For 
Classification For 
Duty Rate of  
Excise Duty 
 
 
15 of 1996 
   
15 of 1996 4 Aerated waters: 
(a)  Not exceeding 12 fluid oz 
   (b)  Not exceeding 17 fluid oz  
Pint 
   
Pint  
Pint not 
exceeding 
12 Fluid oz. 
 
Pint not 
exceeding 
17 Fluid oz.  
$0.07 
-3/86 
  
$.11 
 
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  THIRD SCHEDULE 
 
[Section 5] 
 
VALUE OF IMPORTED GOODS 
 
27 of 1991. 1. (1)  In this Schedule:  
 
        (a) “Customs value of imported goods” means the value of goods for 
the purposes of levying ad valorem  duties of customs on imported 
goods;  
 
  (b) “produced” includes grown, manufactured and mixed;  
 
       (c) “identical goods” means goods produced in the same country 
which are the same in all respects, including physical 
characteristics, quality and reput ation. Minor differences in 
appearance shall not preclude goods  otherwise conforming to the 
definition from being regarded as identical;  
 
       (d) “similar goods” means goods produced in the same country which, 
although not alike in all respects, have like characteristics and like 
component materials which enable  them to perform the same 
functions and to be commercially  interchangeable. The quality of 
the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods 
are similar;  
 
       (e) “identical goods” and “similar goods”, as the case may be, do 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 pr oduced by a particular industry 
or industry sector, and includes identical or similar goods.  
 
  (2)  For the purposes of this Schedule: 
  (a) persons shall be deemed  to be related only if:  
 (i) they are officers or directors of one another’s business;    (ii) they are legally recognised partners in business;  
                (iii) they are employer and employee; 
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                     (iv)     any person directly or indirectly owns, controls or holds 5% or  
                             more of the outstanding voting stock or shares or both of them;    (v)     one of them directly or indirectly controls the other;                   (vi)    both of them are directly or indirectly controlled by a third 
                          person;  
                (vii)   together they directly or indirectly control a third person; or             (viii)  they are members of the same family.  
        (b) one person shall be deemed  to control another when the former is 
legally or operationally in a position to exercise restraint or 
direction over the latter;  
 
         (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 sh all be deemed to be related only 
if they fall within the criteria of sub-paragraph 2(a);  
 
        (d) */the term “pers on” means natural or legal person;  
 
        (e) an event shall be deemed  to occur about the same time as another 
event if the first event occurs on the same day as the other event, 
or within the 45 days immediately before, or the 45 days 
immediately after, the day on which the other event occurs.  
 
 2. (1)  The customs value of im ported goods shall be determined under 
paragraph 3 whenever the conditions  prescribed therein are fulfilled. 
 
  (2)  Where such value cannot be de termined under paragraph 3, it shall be 
determined by proceeding sequentia lly through paragraphs 4 to 7, 
inclusive, to the first such paragraph under which it can be determined subject to the proviso that, where the importer requests it and the Comptroller of Customs agrees, the or der of application of paragraphs 6 
and 7 shall be reversed.  
 
  (3)  Except as provided for in sub-paragraph (2), it is only when the 
customs value of imported goods cannot be determined under a particular 
paragraph that the provisions of th e next paragraph in the sequence 
established by sub-paragraph (2) can be applied.  
 
  (4)  Where the Customs value of  imported goods cannot  be determined 
under paragraph 3 to 7, inclusive, it shall: 
 
          (a) be determined us ing reasonable means consistent with the 
principles and general provisions of this Schedule;  
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            (b) to the greatest extent possible, be based on previously determined 
customs values; and  
 
          (c) make use of the methods  of valuation laid dow n in paragraphs 3 to 
7, inclusive, using where necessar y, reasonable flexibility in their 
application.  
 
  (5)   No customs value shall be determined under sub-paragraph (4) on the 
basis of:  
 
          (a) the selling price in Belize of goods produced in Belize; 
 
          (b) a system which provi des for the acceptance for customs purposes 
of the higher of two alternative values;  
 
          (c) the price of goods on the domestic market of the country of 
exportation;  
 
         (d) the cost of production, other than computed values which have 
been determined for identical or  similar goods in accordance with 
paragraph 7;  
 
         (e) the price of the goods for export to a country other than Belize;  
 
         (f) minimum customs values; or  
 
         (g) arbitrary or fictitious values.  
 
 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 fo r 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:  
 
 (i)     are imposed or required by law or by the public authorities 
     in Belize;  
 (ii)    limit the geographical area in which the goods may be                                   resold; or     (iii)    do not substantially affect the value of the goods;   G/VAL/N/1/BLZ/1 
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             (b)  that the sale or price is not subject to some condition or 
consideration for which a value ca nnot 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 whet her 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 circumstan ces 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 demonstr ates 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;  
 (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. 
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            (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 estab lished 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: 
 
  (i) all payments made or to be made as a condition of a sale 
of the imported goods by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller; and  
 (ii) any settlement by the buyer, whether in whole or in part, 
of a debt owed by the seller. 
 
          (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 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. 
 
  (4)  The customs value of imported goods shall not include the following 
charges or costs, provided that they are distinguished from the price actually paid or payable for the imported goods:  
 
          (a) charges for construc tion, erection, assembly, maintenance or 
technical assistance, undertaken after importation on imported 
goods such as industrial plant, machinery or equipment;  
 
          (b) customs duties and other taxes payable in Belize by reason of the 
importation or sale of the goods;  
 
          (c) the cost of transport after importation.  
 
  (5)   The fact that goods which are the subject of a sale are entered for 
home use within Belize shall be regarded as adequate indication that they were sold for export to Belize. This indication shall also apply where successive sales of the goods have ta ken place before valuation. Where 
such successive sales have taken place each price resulting from them may 
be used as a basis for valuation.  
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       4.  (1) (a)  The customs valu e of imported goods determined under this 
paragraph shall be the transaction value of identical goods sold for export to Belize and exported at or about the same time as the goods being valued.  
 
          (b)  In applying this paragraph, the transaction value of identical goods 
in a sale at the same commercial level and in substantially the 
same quantity as the goods being valu ed shall be used to determine 
the customs value. Where no such sale is found, the transaction value of identical goods sold at a different commercial level and/or 
in different quantities, adjusted to take account of differences 
attributable to commercial level a nd/or to quantity shall be used, 
provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the 
adjustment leads to an in crease or a decrease in value. 
 
  (2)  Where the costs and charges referred to in paragraph 8 (1)(e) are 
included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the 
imported goods and the identical goods in question arising from 
differences in distances and modes of transport. 
 
    (3)  In applying this paragraph: 
 
          (a) if more than one transaction value of similar goods is found, the 
lowest such value shall be used to determine the customs value of 
the imported goods;  
 
          (b) a transaction value for goods produced by a different person shall 
be taken into account only when no transaction value can be found under sub-paragraph (1) for sim ilar goods produced by the same 
person as the goods being valued;  
 
          (c) a condition for adjustment because of different commercial levels 
or different quantities shall be that such adjustment shall be made only on the basis of demonstrated evidence that clearly establishes 
the reasonableness and accuracy of the adjustment.  
 
  (4)       For the purposes of this paragraph, the transaction value of similar 
imported goods means a customs value previously determined under paragraph 3, adjusted as provided for in sub-paragraph (1)(b) and (2) of 
this paragraph. 
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   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 unde r this paragraph, shall be 
based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity, 
at or about the time of the im portation 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:  
 
  (i) either the commissions usually paid or agreed to be paid or 
the additions usually made for profit and general expenses 
(including the direct and indirect costs of marketing the goods in question) in connection with sales in Belize of imported goods of the same class or kind;  
 (ii) the usual costs of transport and insurance and associated 
costs incurred within Belize; and  
 (iii) the customs duties and other taxes payable in Belize by 
reason of the importation or sale of the goods.  
 
         (b) If neither the imported goods nor identical nor similar imported 
goods are sold at or about the time of importation of the goods 
being valued, the customs valu e of imported goods determined 
under this paragraph shall, subject otherwise to the provisions of sub-paragraph (1)(a), be based on the unit price at which the imported goods or identical or si milar imported goods are sold in 
Belize in the condition as imported at the earliest date after the 
importation of goods being valued but before the expiration of 90 
days after such importation.  
 
  (2)  If neither the imported goods nor identical nor similar imported goods 
are sold in Belize in the condition as im ported, then if the Comptroller of 
Customs so decides, the customs valu e shall be based on the unit price at 
which the imported goods, after further processing, are sold in the greatest 
aggregate quantity to persons in Beli ze who are not related to the persons 
from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in sub-paragraph (1)(a). Where this method of  valuation is used, deductions made 
for the value added by further processing shall be based on objective and 
quantifiable data relating to the cost of such work. Accepted industry formulas, recipes, methods of cons truction and other industry practices 
shall form the basis of the calculations.  
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    (3) In this paragraph, the unit price at which imported goods or identical 
or similar imported goods are sold in the greatest aggregate quantity is the 
price at  which the greatest number of units are sold in sales to persons who are not related to the persons from whom they buy such goods at the 
first commercial level after importation at which such sales take place.  
 
  (4)  Any sale in Belize to a person who supplies directly or indirectly free 
of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in paragraph 8 (1)(b), shall not be take n into account in establishing the unit 
price for the purposes of this paragraph. 
 
    (5)  For the purpose of sub-paragraph (1)(a)(i): 
 
             (a) “profit and general expenses” shall be taken as a whole. The figure 
for the purposes of this deduction sh all be determined on the basis 
of information supplied by or on behalf of the importer unless his figures are inconsistent with those obtaining in sales of imported goods of the same class or kind.  Where the importer’s figures are 
inconsistent with such figures, the amount for profit and general 
expenses may be based upon relevant  information other than that 
supplied by or on behalf of the importer; and  
 
             (b) in determining e ither the commission or the additions usually 
made for profit and general expen ses the questions whether certain 
goods are of the same class or kind as other goods shall be 
determined on a case-by-case basis by reference to the 
circumstances involved. In doing this, sales for which the necessary information can be provided of the narrowest group 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. 
 
  (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:  
 
           (a) the cost or value of materials and fabrication or other processing 
employed in producing the imported goods;  
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            (b) an amount for profit and general expenses equal to that 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;  
 
          (c) the cost or value of the items referred to in paragraph 8(1)(e). 
 
  (2)  The cost or value of the items  referred to in sub-paragraph (1)(a) 
above shall include the cost of elemen ts specified in pa ragraph 8(1)(a)(ii) 
and (iii). It shall also include the va lue, duly apportioned, of any element 
specified in paragraph 8(1)(b) which has been supplied directly or 
indirectly by the buyer for use in connection with the production of the imported goods. The value of the elements specified in paragraph 8(1)(b)(iv) which are undertaken in Belize shall be included only to the extent that such elements  are charged to the producer. No cost 
or value of an element referred to in  this sub-paragraph shall be counted 
more than once in determining the computed value.  
 
  (3)  The “cost or value” referred to in sub-paragraph (1)(a) shall be 
determined on the basis of information relating to the production of the goods being valued supplied by or on behalf of the producer provided that 
these accounts are consistent with  the generally accepted accounting 
principle applied in the country where the goods are produced.  
 
          (4)  For the purposes of sub-pa ragraph (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 supplied 
by or on behalf of the producer  unless his figures are inconsistent 
with those usually reflected in sal es 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; 
 
          (b) if the producer’s ow n figures for profit a nd general expenses are 
not consistent with those usually reflected in sales of the goods of the same class or kind referred to in sub-paragraph (4)(a) the 
amount for profit and general expenses may be based upon 
relevant information other than that  supplied by or on behalf of the 
producer of the goods;  
 
           (c) “goods of the same class or kind” means goods imported from the 
same country as the goods being valued;  
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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            (d) “whether goods are of the same class or kind” as other goods shall 
be determined on a case by case basis with reference to the circumstances involved. In doing this, sales for export to Belize of the narrowest group or range of goods of the same class or kind as 
the goods being valued for which the necessary information can be 
provided should be examined;  
 
          (e) the “general expenses” referred to cover the direct and indirect 
costs of producing and selling the goods for export which are not included under sub-paragraph (1)(a). 
 
 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 ex tent 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;   (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; 
 
          (b) the value, apportioned as appropriate, of the following goods and 
services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such 
value has not been included in the price actually paid or payable: 
 
  (i) materials, components, parts and similar items 
incorporated in the imported goods; 
 (ii) tools, dies, moulds and similar items used in the 
production of the imported goods; 
 (iii) materials consumed in  the production of the imported 
goods; 
 (iv) engineering, development, artwork, design work, and 
plans and sketches undertaken elsewhere than in Belize and necessary for the production of the imported goods; 
 
          (c) royalties and license fees, which, among other things, may include 
payments in respect of patents, trademarks and copyright, related 
to the goods being valued that the buyer must     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; 
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             (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; 
 
           (e) (i)  the cost of transport of the imported goods to the port or 
place of importation;  
 (ii) loading and handling charg es associated with the transport 
of the imported goods to the port or place of importation; and  
       (iii)      the cost of insurance.  
 
  (2)  No additions shall be made to the price actually paid or payable in 
determining the customs value except as provided in this paragraph. 
 
  (3)  Additions to the price actually paid or payable shall be made under 
this paragraph only on the basis of obj ective and quantifiable data; and if 
such do not exist a transaction value shall not be determined under the 
provisions of paragraph 3. 
 
  (4)  In this paragraph, the term  “buying commissions” means fees paid by 
an importer to his agent for the servi ce of representing him abroad in the 
purchase of the goods being valued. 
 
    (5)  Notwithstanding sub-para graph (1)(c) of this paragraph:  
 
          (a) charges for the right to reproduce the imported goods in Belize 
shall not be added to the price actually paid or payable for the 
imported goods in determini ng the customs value; and  
 
          (b) payments made by the buyer for the right to distribute or resell the 
imported goods shall not be added to the price actually paid or 
payable for the imported goods if such payments are not a 
condition of the sale for export to Belize of the goods. 
 
 8. (1)  Charges for interest under a fi nancing arrangement entered into by the 
buyer and related to the purchase of imported goods shall not be included 
in the customs value determined  under paragraph 3 provided that: 
 
          (a) the charges are distinguished from the price actually paid or 
payable for the goods;  
 
          (b) the financing arrangements have been made in writing;  
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            (c) where required by the Comptroller of Customs, the buyer can 
demonstrate that:  
 (i) such goods are actually sold  at the price declared as the 
price actually paid or payable; and  
 (ii) the claimed rate of interest does not exceed the level for 
such transactions prevailing in the country where, and at the time, when the finance was provided.  
 
  (2)  The provisions of sub-paragra ph (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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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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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     O z . :    O u n c e      Sq. ft.:  Square feet     Sq. yds. : Square yards 
    00 lb:   Hundreds of pounds 
    00 nuts:  Hundreds of nuts   G/VAL/N/1/BLZ/1 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  FOURTH SCHEDULE 
[Section 30]  
 
Export Duties 
 
Class or description of goods Unit Rate of Duty 
 
Mahogany, cedar, pine and other wood Ad Val. 5% 
Fish as defined in the Fisheries Act, except farm shrimp and lobster Ad Val. 5% 
Lobster Ad Val. % or 75¢ per lb., whichever is less 
Sugar, Raw Ad Val. 2% 
 G/VAL/N/1/BLZ/1 
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  FIFTH SCHEDULE 
 
[Section 32] 
 
 Goods in respect of which no exemption fro m import duties or entry tax is granted under 
Part IV.  
  
Column 1 Column 2 Column 3 
Standard International 
Trade Classification B.H. 
Tariff Item No. Class or Description of Goods 
 
Original   
046-01 Ex 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 Co ir 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 
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) 
629-01 257-265 Tyres and tubes for vehicles   Ex 552-02 235 Cleaning preparations without 
soap (detergents) 
561 237-240 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 G/VAL/N/1/BLZ/1 
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  Column 1 Column 2 Column 3 
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       
 851-02 Ex 465, 466,467, 472  
 Slippers and house footwear, 
wholly or mainly of leather. Footwear, wholly or mainly of leather (not including slippers and house footwear). 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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BELIZE 
 
CUSTOMS REGULATION ACT 
CHAPTER 49 
 
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 La ws of Belize, Revised Edition 1980 -1990.  
  This edition contains a consolidation of the following laws:       Page   
ARRANGEMENT OF SECTIONS               40  
CUSTOMS REGULATION ACT              45  Amendments in force as at 31
st  December 2000.  G/VAL/N/1/BLZ/1 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  CHAPTER 49 
 
CUSTOMS REGULATION  
 
ARRANGEMENT OF SECTIONS 
 
Preliminary 
1. Short title.  
2. Interpretation.   
Administration 
 
3. Appointment of officers.  
4. Employees are officers.  5. Punishment for taking gratuity.  
6. Declaration by officers.  
7. Office hours.  8. Hearing of complaints, etc.  9. Perjury.  10. Agents to show authority.  11. Stationing officers on board.  
 
Procedure on Arrival of Ships in Belize 
 
12. Master’s report and manifest.  
13. Production of manifest, etc.  
14. Powers of officers on board.  
 
Report of Ships and Entry and Landing of Goods 
 
15. Report on arrival.  16. Bill of entry.  
17. Particulars of entry and valuation of goods.  
18. Duty to produce title to goods and powe r of Comptroller to dispose of goods.  
19. Sale of goods on refusal of duty.  20. Undervalued goods.  21. Entry of goods for warehousing.  
22. Account of bullion, coin, etc.  
23. Declaration where entry imperfect.  24.    Goods entered by bill of sight not to be delivered unless duty is paid or deposited.  
25.   Accounting for and disposal of sum deposited as estimated duties.  26.    Goods to be taken to the Queen’s warehouse in  default of perfect entry and sold in certain cases.  
27. Entry by importers.  
28. Entry to take goods from warehouse.  29. Duty on damaged goods.  30. Officers to examine damage.  31. Landing of goods.  G/VAL/N/1/BLZ/1 
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  32. Unauthorised removal of goods.  
33. Importer’s risk to unship goods.  34. Breaking seals, locks, etc.  35. Seizure of obscene prints, etc.  36. Spirits, cordials, etc.  
37. Entry outwards.  
38. Clearance on accounting for inward cargo.   
Entry and Clearance of Goods for Exportation 
 
39. Bond to export goods.  
40. Exporting vessel must be at least ten tons.  41. Provision for exportation of ware housed goods in certain cases.  
42. Exporting warehoused goods.  43. How exports made.  
44. Regulating the carriage of bonded goods.  
45. Penalties on non-exportation.  46. Ship’s clearance.  47. Where no bond goods to  be accounted for.  
 
Coasting Trade 
 
48. Coasting trade.  49. Coasting ship.  50. Reporting dutiable goods.  51.    Minister may make rules for regulating importation and exportation by inland carriage.  
 
General Provisions relating to Collection and  
Management of Customs Duties 
 
52. Establishment of Customs Tariff Board to settle disputes.  53. Bonds.  
54. Bonds of infants valid.  
55. Duty ascertained by samples.  56. Ports and landing places.  57. Forfeiture of goods.  58. Duties on ship’s stores.  
59. False declarations.  
60. Goods for home consumption.  61. Inflammable goods.  62. Warehousing of gunpowder.  63. Abandoned goods.  64. Warehousing.  
65. Private warehouses and customs areas and their regulation.  
66. Removal of warehoused goods.  67. Accounts of warehoused goods.  G/VAL/N/1/BLZ/1 
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  68. Power to sell goods after six months in warehouse.  
69. Lost and destroyed goods.  70. Duties on spirits and tobacco.  71. Removal of goods.  
72. Misconduct of officers.  
73. Fraudulent opening of warehouses.  74. Clearing goods.  75. Re-sorting and packing goods.  76. Fire or inevitable accident.  77.  Warehoused goods.  
 
Searches, Examinations, Detentions,  
Seizures and Forfeitures 
 
78. False bulkheads.  
79. Boats alongside.  
80. Unshipping goods without duty paid.  81. Concealed goods.  82. Goods concealed in packages of  goods subject to lower duty.  
83. Goods illegally removed.  84. Persons authorised to make seizures.  
85. Power to search the person.  
86. Penalties.  87. Searching houses.  88. Writs of assistance.  89. Seizures taken to Custom House.  
90. Detaining on escapes.  
91. Stopping carts, etc., search.   
Prevention of Smuggling 
 
92. Bringing to ships, etc.  93. Firing into vessel.  
94. Ships found light.  95. Ships removing goods.  96. Penalty for assembling to smuggle, etc.  97. Running goods with arms.  
98. Obstructing and assaulting officers.  
99. Disposal of seizures.   
 
Goods in transit (duty exemption) 
 
100. Goods in transit exempt from duty and tax.  
101. Charges for administration expenses.  102. Entry before clearance by transit agent.   G/VAL/N/1/BLZ/1 
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  Prohibited and Restricted Goods 
 
103. Mode of prohibiting ex portation and importation.  
104. Certain goods on board ship not to be deemed unlawfully imported.  105. Importation or exportation ma y be subject to condition.  
106.  Penalty clause.  
 
Offences and Penalties 
 
107. Bringing to.  108. Penalty for non-compliance with law as to entry.  
109. Unauthorised entries.  110. Penalty on breaking seal, lock, etc.  111. Penalties for false papers.  112. Illegally importing, unshipping, etc.  
113. Power of Comptroller to make out-of-court settlement.  
114. Valuation of goods for assessing penalties.  115. Penalty.  116. Additional assessments of duties.  117. Use of agent.   
Procedure for Recovery of Penalties 
 
118. Proceedings for the punishment of offe nders and the recovery of fines, etc.  
119. Writs of certiorari and habeas corpus.  120. Condemnation of ships, etc.  
121.  Onus probandi .  
122. Delivery of forfeited ships.  123. Adjudication of forfeitures.  124. Protection: Public Authorities Protection Act.  125. Dispute as to payment of duties.  126. Averments in proceedings.  
127. Evidence.  
128. Limitation of proceedings.  129. Escaped persons.  130. Collusion by, and bribery of, officers.  131. Penalties and informers.  
132. General penalty.  
133. Restoration of goods, remission of fines, etc.   
Regulations 
 
134. Power of Minister and Comptroller to make regulations.  
 
Appeals 
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  135. Appeals and stay of execution of inferior courts’ decisions.  
 
FIRST SCHEDULE 
SECOND SCHEDULE 
THIRD SCHEDULE 
FOURTH SCHEDULE 
FIFTH SCHEDULE 
SIXTH SCHEDULE 
 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  CHAPTER 49 
 
CUSTOMS REGULATION 
Ch. 36,  R.L., 1958. 
CAP. 39, 
R.E. 1980-1990. 38 of 1963. 40 of 1963. 14 of 1968. 
7 of 1973. 
17 of 1978. 11 of 1987. 22 of 1987. 23 of 1991.           [25th July 1878] 
26 of 1992.  
18 of 1994. 
18 of 1998 
 18 of 1999. 
 G/VAL/N/1/BLZ/1 
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  Preliminary 
 
 Short title 1. This Act may be cited as the Customs Regulation Act.  
  
2.  In this Act, unless the context otherwise requires: 
 Interpretation.  
“customs area” means any place appointed to be a customs 
area by the Comptroller by notice in the Gazette;   
“customs law” means and includes this Act and any other law 
at any time in force within Belize relating to Customs;   
“goods” means all kinds of goods, wares, merchandise, 
currency in all forms,. and other articles to which the 
provisions of any customs law may be applicable;  
 18 of 1994. 
 “goods in transit” means any article whatever, including 
animals, entered for due exportation and landing thereof in a place outside Belize;   
“importer” means, includes and applies to any owner or other 
person for the time being possessed of or beneficially interested in any goods at and from the time of the importation thereof;   
“occupier” includes any person who signs as principal any 
bond in respect of any building or place used for the deposit of goods for the security thereof or of the duties thereon under the customs laws;   
“officer of customs” includes excise officers and all members 
of the Police Department; 
  
“owner of goods” includes any person who is for the time 
being entitled, either as owner or agent for the owner, to the possession of any goods; 
  
“port” means the port of Belize City, and includes any place 
where a principal officer or Sub-Collector of Customs is stationed, and any place declared a port by the Minister;  40 of 1963. 
“Port Authority” means the Belize Port Authority established 
under the Belize Port Authority Act;  17 of 1978.  
CAP. 233.  G/VAL/N/1/BLZ/1 
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  “private warehouse” means any building or place appointed 
by the Comptroller by notice in the Gazette to be a private warehouse;   
“Queen’s warehouse” means any warehouse or place 
whatever for the time being occupied or used by the 
Comptroller for the deposit of goods for security thereof or of the duty due thereon;   
“ship”, “boat”, “lighter” and “vessel” means and includes any 
description of floating craft; 
  
“transit agent” means the person in charge of goods in transit 
whether such person is the owner thereof or his agent;   
“warehouse-keeper” means the owner or occupier of a private 
warehouse.    
Administration 
  
3. (1)  The Public Services Commission may from time 
to time appoint proper persons to execute the duties 
of the several offices necessary for the due management and collection of the Customs and all matters connected therewith, and require of such persons such securities for their good conduct therein 
as it thinks necessary.  
 Appointment of 
officers. 
 (2)  The several persons now filling or discharging 
the duties of such offices shall continue to fill and discharge the duties of the same during the time of their appointment as provided in subsection (1) 
above.  
  
4. (1)  Every person employed on any duty or service 
relating to the Customs, by order or with the concurrence of the Public Services Commission, 
shall be deemed to be the officer of Customs for that 
duty or service, and every act or thing required by any law to be done or performed by any particular officer nominated for such purpose, if done or performed by any person appointed by the Public Services Commission to act for such particular 
officer shall be deemed to be done or performed by 
such particular officer. Employees are 
officers. G/VAL/N/1/BLZ/1 
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   (2)  The Comptroller may with the approval of the 
Minister engage the services of customs agents to carry out specified customs functions, and every person so appointed shall have, during the period of 
his engagement, all the powers and privileges of an 
officer of customs. 
 18 of 1999. 
5. (1)  If any officer, clerk or person acting in any 
office in or belonging to the Customs takes or receives any fee, perquisite, gratuity or reward, 
whether pecuniary or otherwise, directly or indirectly 
from any person, not being a person duly appointed to some office in the Customs, on account of anything done or omitted to be done by him, or in any way relating to his said office or employment, 
except such as he receives by permission of the 
Public Services Commission, every such officer, clerk or other person so offending shall on proof thereof be liable to be dismissed from his office.  
 Punishment for 
taking gratuity.  
 
 (2)  If any person gives, offers or promises to give 
any such fee, perquisite or reward, he shall be guilty 
of an offence and be liable to a fine not exceeding five hundred dollars.  
  
6.  Every person appointed to any office or employment in 
the service of the Customs shall at his admission thereto 
make the following declaration:  
“I, A.B., do declare that I will be true and faithful in the execution, to the best of my knowledge and power, of the trust committed to my charge and inspection in the service of the Customs Department 
of the Government of Belize and that I will not 
require, take or receive any f ee, perquisite, gratuity or 
reward, whether pecuniary, or of any sort or description whatsoever, either directly or indirectly, for any service, act, duty, matter or thing done or 
performed, or to be done or performed in the 
execution or discharge of any of the duties of my office or employment on any account whatever, other than my salary, or what is or shall be allowed me by any special order of the Public Services 
Commission." Declaration by 
officers.  
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  7.  The Comptroller with the sanction of the Minister may 
from time to time appoint hours of general attendance of the 
respective officers at their proper offices or places of employment, and from time to time require the attendance of any or every such officer either  before or after such hours of 
general attendance and during such time as he may think 
proper.   Office hours.  
40 of 1963.   
8. (1)  The Comptroller before whom any matter or 
thing under any customs law is brought or exhibited, 
may summon any person to appear before him at a 
certain time and place to be specified and set forth in such summons to give evidence upon oath of the truth of any facts alleged in such matter or thing, or otherwise touching or relating thereto, or to such 
inquiry.  
 Hearing of 
complaints, etc.  
 
 (2)  Every person so summoned having his 
reasonable expenses for such attendance, if required, tendered to him at the time of the service of such summons, who neglects or refuses to appear 
according to the exigency thereof, or who, having so 
appeared, refuses to take oath, or to affirm, or refuses to give evidence, or to answer according to the best of his knowledge or belief any lawful question, when thereunto required, shall be guilty of an offence and 
be liable to a fine not exceeding five hundred dollars. 
  
 (3)  In all cases where proof or evidence on oath or 
affirmation is required by any customs law, or is necessary in any matter relating to the Customs, it may be made before the Comptroller at the place 
where such proof or affirmation is required to be 
made, or before the person or persons acting for him, 
and who is and are hereby authorised and empowered to administer the same.  
 Comptroller to 
administer oaths, etc.   
9. Upon examinations and inquiries made by the 
Comptroller or other person appointed by the Minister to make such examinations and inquiries for ascertaining the truth of the facts relative to the conduct of officers of Customs or persons employed therein, any person examined before him or them shall deliver testimony on oath or 
affirmation to be administered by such Comptroller or other 
person who examines such person, and every person so examined, or who makes oath or affirmation under and in Perjury. G/VAL/N/1/BLZ/1 
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  pursuance of section 8, who is convicted of making a false 
oath or affirmation touching any of the facts so testified on oath or affirmation, or of giving false evidence on oath before 
the Comptroller or other person pursuant to the provisions of 
this Act shall be deemed guilty of perjury and shall be liable 
to be punished accordingly.  10.  Whenever any person mak es application to any officer 
of Customs to transact any business on behalf of any other person, such officer may require of the person so applying to 
produce a written authority from the person on whose behalf 
such application is made, and in  default of the production of 
such authority refuse to transact such business.  
 Agents to show 
authority.   
 The Comptroller may station an officer or officers on 
board any ship in any part of Belize, and the master of every 
ship on board which an officer is so stationed, shall provide every such officer sufficient room under the deck for his bed or hammock, and with suitable board, and in case of neglect or refusal to do so, every such master shall be liable to a fine not exceeding one hundred dollars.  
 Stationing officers 
on board.  
 
Procedure on Arrival of Ships in Belize 
  
12. (1)  The master of every ship arriving within the 
waters of Belize from parts beyond the seas laden or 
in ballast and bound to any place in Belize shall, 
before touching at or having communication either directly or indirectly with any place within Belize other than a port, proceed to a port in Belize, and shall within twenty-four hours after arrival at such port personally appear at the Custom House at such 
port, unless prevented from doing so by reason of 
illness or of his ship being in quarantine, in which case the agent of the ship shall act in his behalf, and there make a report and manifest in writing in the form of the First Schedule containing the several 
particulars indicated in or required thereby, or in 
such form as the Comptrolle r shall from time to time 
prescribe, and shall make and subscribe a declaration to the truth thereof before the Comptroller or other proper officer, and the master shall further answer all 
such questions concerning the ship and the cargo and 
the passengers, crew and the voyage as are required of him by such officer, and if he refuses to answer or does not answer truly the questions required of him, or fails to make due report, or if the particulars or any Master’s report and 
manifest.  
First Schedule.  
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  of them contained in such report is false, he shall be 
liable to a fine not exceeding five hundred dollars.  
  (2)  All goods not duly reported may be detained by 
any officer of customs until so reported or the 
omission explained to the satisfaction of the 
Comptroller, and may in the meantime be removed to the Queen’s warehouse. 
  
 (3)  The Minister may grant a licence on such 
conditions as may be set out in the licence exempting 
any such master from complying with the requirements of this section.  
 40 of 1963. 
13.  The master of every ship bound for any place within 
Belize required to have a manifest on board, shall produce 
the manifest to any officer of customs who comes on board the ship, after her arrival within the waters of Belize, and who demands it for inspection, and the master shall also deliver to any officer of customs a true copy of such manifest signed by the master if required to do so, and if the master 
does not in any case produce such manifest, or does not 
deliver such copy he shall be guilty of an offence and liable 
to a fine not exceeding three hundred dollars.   Production of 
manifest, etc.  
 
14.  (1)  Any officer of customs may board any ship 
arriving in Belize and freely stay on board until all 
goods laden therein have been duly delivered there from or until her departure, and such officer shall have free access to every part of the ship, with power to search, rummage, fasten down hatchways and other places, and to mark any goods before landing, 
and to lock up, seal, mark or otherwise secure any 
goods on board such ship.  
 Powers of officers 
on board.  
 
 (2)  If any place, box or chest on board of such ship 
is locked and the keys withheld, such officer may 
open or cause to be opened any such place, box or 
chest, and if any goods liable to duty are found concealed on board such ship, they shall be forfeited.  
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   (3)  If the officer places any lock, mark or seal upon 
any place or goods on board and such lock, mark or seal is wilfully opened, altered or broken before due delivery of the goods, or if any such goods are 
unlawfully conveyed away, or if the hatchways or 
any other place, after having been fastened down by the officer is opened, the mast er of such ship shall be 
guilty of an offence and be liable to a fine not exceeding five hundred dollars.  
  
Report of Ships and Entry and Landing of Goods 
  
15. (1)  No goods, except ice, livestock, bullion or coin, 
shall be unladen from any ship arriving from parts beyond the seas at any port or place in Belize, nor 
bulk be broken after the arrival of the ship without 
the sanction of the Comptroller, before the due report of the ship and due entry of such goods has been made and warrant grante d in manner hereafter 
directed.  
 Report on arrival. 
17 of 1978.   
 (2)  All goods not fully reported, or which are 
unladen contrary hereto, shall be forfeited, and if bulk is broken contrary hereto, the master of such ship shall be liable to a fine not exceeding five hundred dollars.  
  
 (3)  All gunpowder and other goods specially 
dangerous in cargo shall be  landed before any other 
goods, except livestock, ice, bullion or coin.  
  
16. (1)  Subject to the provisions of this section, every 
person entering any goods inwards, whether for 
payment of duty upon the first perfect entry or for payment of duty upon the taking out of the warehouse, or whether such goods are for commercial, personal or any other use, shall declare 
such goods and deliver to the Comptroller a bill in 
duplicate of the entry of such goods according to one of the forms in the Second Schedule or such other form as the Comptroller may prescribe from time to time, containing the several particulars indicated or 
required thereby, and shall pay any duty which may 
be payable upon the goods mentioned in such entry.  
 Bills of entry.  
18 of 1994. 
Second Schedule.   G/VAL/N/1/BLZ/1 
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   (2)  The entry under subsection (1) above shall be 
duly signed by the Comptroller or other proper officer, and shall be the warrant for the landing and delivery of such goods.  
  
 (3)  It shall not be necessary for a person to declare 
any currency (whether in the form of banknotes or otherwise) where the value of such currency when converted into Belize currency does not exceed ten thousand Belize dollars.  
  
 (4)  Without prejudice to subsection (3) above, 
where the value of goods imported does not exceed two hundred Belize dollars it shall not be necessary for the importer to deliver to the Comptroller a 
customs entry but the importer shall declare and pay 
the appropriate customs duty to the Comptroller.  
  
 (5)  The Minister may, from time to time by order 
published in the Gazette, vary the amounts specified in subsections (3) and (4) of this section. 
  
17. (1)  In every entry there shall be stated the value of 
the goods mentioned therein, and if such goods are charged to pay duty according to the number, measure or weight thereof, such number, measure or 
weight shall also be stated in the entry.  
 Particulars of entry 
and valuation of goods.   
 (2)  Every entry shall be signed by the importer or 
the person for the time being in charge of his business, and when the entr y is delivered to the 
Comptroller or other proper officer the invoice of the 
goods mentioned in the entry shall also be produced 
to the Comptroller or other proper officer. 
  
 (3)  The Comptroller or other proper officer may 
require the importer to produce further proof as to the 
value of the goods, and if such proof is not produced 
or if it appears to the Comptroller or other proper officer that such goods are valued below their value, he may cause the goods to be examined by two competent persons to be nominated and appointed by the Comptroller.  
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   (4)  Such persons shall declare on oath, if required, 
before the Comptroller what is the value of such goods, and the value so declared shall be deemed to be the value upon which the duties due thereon shall 
be charged and paid.  
  
 (5)  Notwithstanding anything to the contrary 
contained in this Act or any other law if it appears to the Comptroller, upon the examination of any goods liable to customs duties, that such goods are not 
valued according to their true value and that they are 
properly chargeable with a higher amount of duty than that which has been entered or declared in respect of them, the Comptroller may assess the value of such goods at such amount or additional 
amount, as according to his best judgment ought to 
have been given as the true value of such goods, and thereafter determine the rate or amount of duty chargeable on such goods, which amount shall be the duty payable in respect of such goods.  
 18 of 1998.  
 
18. (1)  Notwithstanding anything contained in this Act 
or any other law, the Comptroller may, in his discretion, require an importer to produce satisfactory evidence of title to the goods within such 
time as the Comptroller may prescribe, and the 
Comptroller may detain the goods pending the 
production of such evidence.  
 Duty to produce 
title to goods and power of Comptroller to dispose of goods.  
18 of 1994 
 (2)  In the event the importer fails or neglects to 
satisfy the Comptroller with in the specified time that 
he possesses good title to the goods, the Comptroller 
may, after giving the importer one month’s notice of 
his intention to do so, declare the goods forfeited and may dispose of such goods by public auction or in such other manner as the Comptroller may think fit. 
  
19. (1)  If the importer of such goods refuses or neglects 
to pay the duties imposed thereon, together with the charges which have been occasioned by such examination, the Comptroller shall, where the goods are not in the custody of the Port Authority take and 
secure the said goods with  the packages thereof and 
cause it to be publicly sold by auction or where the 
goods are in the custody of the Port Authority require that the goods be publicly sold by auction by the Port Authority within the space of twenty days at the most Sale of goods on 
refusal of duty.  17 of 1978.    
 
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  after such refusal or neglect, and at such time and 
place as the Comptroller shall by four or more days’ public notice appoint for that purpose. 
  
 
 (2)  The goods shall be sold to the best bidder or at 
the best price, and the money arising from the sale 
thereof shall be applied in the first place in payment to the importer of the amount in respect of which he was willing to pay duty upon such goods, and in the next place in payment of the said duties, together 
with the charges occasioned by the sale and 
examination, and the surplus, if any, shall be carried to account as duties of customs.  
 Undervalued goods.  
 
20. (1)  If, notwithstanding the provisions of this Act, 
upon the examination of any goods entered for duty, 
which are chargeable with duty upon the values thereof, it appears to the Co mptroller that such goods 
are not valued according to their true value, or that they are properly chargeable with a higher rate or amount of duty than that to which they would be 
subject, according to the value described in the entry, 
and after the goods have been examined by two competent persons to be nominated or appointed by the Comptroller, and declared by them on oath if required to be invoiced below the real and true value 
thereof, it shall be lawful for such officer to detain 
them, in which case he shall forthwith give notice in writing to the person entering the same of the detention of such goods.  
  
 (2)  The Comptroller shall, within seven days after 
the detention of such goods, determine either to 
deliver such goods on the entry of such person, or to retain them for the use of the Crown, in which latter case he or they shall cause the value at which the goods were so entered and the duties already paid on 
such entry to be paid to the person entering them in 
full satisfaction for such goods, or may permit such person on his application for that purpose to amend such entry at such value and upon such terms as he 
may direct.  
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   (3)  If the Comptroller retains such goods, he shall 
dispose of them by sale or otherwise for the benefit of the Crown, and if the proceeds arising there from in case of sale exceed the sum so paid and all charges 
incurred by the Crown, they shall be carried to 
account as duties of customs.  
  
21.  The importer of any goods intended to be warehoused 
without payment of duty on the first entry thereof, or his agent, shall deliver to the Comptroller a bill of entry in 
duplicate of such goods in Form No. 2 in the Second 
Schedule and containing the particulars therein, or in such other form as the Comptroller may direct, and such bill of entry, when signed by the Comptroller or other proper officer, shall be transmitted to the proper officer of customs, 
and be the warrant for the due warehousing of such goods.  
 Entry of goods for 
warehousing.  Second  Schedule,  
Form No. 2.  
 
22.  The importer, owner or consignee of any ice, livestock, 
or any bullion or coin not being small parcels, forming part of the baggage of passengers, shall, within four days after the landing thereof, deliver to the Comptroller a full and true 
account thereof, including its value, and in default, he shall 
for every such neglect or omission, be liable to a fine of fifty dollars.  Account of bullion, 
coin, etc.   
23. (1)  If the importer of any goods or his known agent 
makes or subscribes a declaration before the 
Comptroller or other proper officer that he cannot for want of full information make perfect entry thereof, the Comptroller or other proper officer may receive an entry by bill of sight in such form as the Comptroller may from time to time prescribe for the 
packages of such goods, by the best description 
which can be given.  
 Declaration where 
entry imperfect.  
 
 (2)  Such entry, being signed by the Comptroller or 
other proper officer, shall be the warrant for 
provisionally landing such goods to be examined by 
such importer in the presence of the proper officer, and within three days after the goods are so landed, or within such further time as the Comptroller sees fit after landing thereof, the importer shall make a 
perfect entry thereof.  
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  24.  Where an entry for the landing and examination of 
goods for delivery on payment of duty is made by bill of sight, such goods shall not be delivered until perfect entry thereof is made and the duties due thereon paid, unless the importer deposits with the Comptroller a sum of money 
sufficient in amount to cover the estimated duties payable 
thereon and in addition thereto such sum as the Comptroller may require not being less than the amount deposited as the estimated duties.   Goods entered by 
bill of sight not to be delivered unless duty is paid or deposited.  
 
 Provided that the Comptroller may, in his discretion, 
accept a bond in lieu of a cash deposit to secure the additional sum (but not the estimated duties) payable under this section, such bond being conditioned on the making of perfect entry of goods within the specified time and the payment of all 
duties thereon.  
 23 of 1991.  
 
25.  The sum deposited as the estimated duties under 
section 24 shall be brought to account as duty and the additional sum deposited or secured by a bond shall be forfeited and paid into the Cons olidated Revenue Fund unless 
the importer produces to the Comptroller, within three 
months or such further period as the Comptroller may in any special circumstances allow, satisfactory evidence of the 
value, and makes perfect entr y of such goods, in which case 
so much of the sums deposited as is necessary shall be 
brought to account as duty and the balance returned to the 
person who deposited the same.   Accounting for and 
disposal of sum deposited as estimated duties. 
26. If full and perfect entry of any goods landed by bill of 
sight as mentioned in section 24 is not made within three days of the landing thereof, or within such further time as the 
Comptroller may see fit, or unless deposit as aforesaid is 
made, such goods shall, where they are not in a warehouse in 
the custody of the Port Authority, be taken to the Queen’s warehouse, and if the importer does not within six weeks after such landing make perfect entry of the goods and pay 
the duties thereon together with the charge of removal and 
the warehouse rent, the goods shall be sold for the payment of such duties and charges.   Goods to be taken 
to the Queen’s warehouse in 
default of perfect 
entry and sold in certain cases.  17 of 1978.   G/VAL/N/1/BLZ/1 
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  27. (1)  If the importer of any goods fails within ten days 
after the arrival of the importing ship, or within such further time as the Comptroller may allow, to make perfect entry, or entry by bill of sight of the goods, 
and land the same, it shall be lawful for any officer of 
customs where the goods are not already in the custody of the Port Authority to convey such goods to a Queen’s warehouse, and whenever the cargo of any ship has been discharged within the ten days, with the exception only of a small quantity of goods, 
the officers of customs ma y convey such remaining 
goods to a Queen’s warehouse, and likewise at any time may convey any small packages of goods to a Queen’s warehouse, although the ten days have not expired, there to be kept waiting the due entry thereof 
during the remainder of the ten days, except as 
hereinafter mentioned.  
 Entry by importers.  
17 of 1978.   
 (2)  If any goods so deposited, being of a perishable 
nature, are not claimed forthwith, or not being of a perishable nature are not claimed within six weeks of 
the arrival of the ship, and all charges of removal and 
warehouse rent are not paid, the goods may be sold, and the proceeds thereof applied first to the payment of duties, freight and charges, and the surplus, if any, shall be paid to the proprietor of the goods or his 
duly authorised agent, and in case such goods cannot 
be sold for a sufficient sum to pay the duties and charges, they may, by direction of the Comptroller, be destroyed.  
 17 of 1978.  
 
 (3)  If the importing ship and goods are liable to the 
performance of quarantine, the time for entry and 
landing of such goods shall be computed from the time at which such ship and goods are released from quarantine.  
  
28.  No entry or warrant for the landing of any goods, or 
for the taking of any goods out of any warehouse or customs area, shall be deemed valid, unless made in accordance with the customs law.   Entry to take goods 
from warehouse.   
29.  If any goods which are liable to the payment of duty 
upon the value thereof receive damage during the voyage, an abatement of the duties may be allowed in proportion to the damage so received:   Duty on damaged 
goods.   G/VAL/N/1/BLZ/1 
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   Provided that: 
           (a) due proof is made to the Comptroller that 
such damage was received after the goods were shipped in the ship importing the same, 
and before they were landed in Belize; and  
           (b) claim to such abatement of duties is made at 
the time of the first examination of such goods. 
  
30. (1)  An officer of customs shall thereupon examine 
such goods with reference to such damage, but if the officer of customs is incompetent to estimate the damage, or if the importer is not satisfied with the 
abatement made, the Comptroller may choose two 
competent merchants, experienced in the nature and value of such goods, who shall examine them and subscribe a declaration stating in what proportion, according to their judgment, such goods are lessened in value by reason of the damage, and thereupon the 
Comptroller may make an abatement of the duties 
according to the proportion of damages so declared by such merchants.  
 Officers to examine 
damage.   
 (2)  The Comptroller may permit the importer or 
proprietor of the damaged goods to sell them or any 
part thereof by public auction while in custody of the officer of customs or the Port Authority and receive duty on the price realised at such sale instead of on the abatement as before provided.  
 17 of 1978.  
 
31.  No goods (except ice, livestock, bullion or coin) shall 
be unshipped from any ship arriving from parts beyond the seas, or be landed or be put on shore on Sundays or holidays except with the special permission of the Comptroller, nor shall they be so unshipped, landed or put on shore on any 
other days except within the legal and specified hours to be 
fixed by the Comptroller, unless by special authority of the Comptroller, and then only on depositing the overtime or other pay due to the officer or officers of customs attending, nor shall any goods be so uns hipped or landed unless in the 
presence or with the authority of the proper officer of 
customs and such goods shall be landed at some wharf or 
place duly appointed for the landing of goods and no goods after having been put into any other ship, boat or lighter to be Landing of goods.  
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  landed shall be removed into any other ship, boat or lighter 
previously to their being duly landed, without the permission or authority of the proper officer of customs, and if any such goods shall be unshipped, lande d, transhipped or removed 
contrary to this Act, they shall be forfeited.  
 32.  If any goods which are hereafter imported are removed from any ship, wharf or other place previous to examination by the proper officer of customs, except under the supervision of an officer of customs, or with an authority in 
writing from such officer and for such purpose as is therein 
expressed, and in due conformity therewith, every person who assists or is in anyway concerned in the removal or knowingly harbours, keeps or conceals, or knowingly permits or suffers to be harboured, kept or concealed, any such 
goods, or to whose hands or  possession any such goods 
knowingly come, shall forfeit for each and every such several offence either the treble value of the goods or be liable to a fine not exceeding five hundred dollars at the election of the Comptroller.   Unauthorised 
removal of goods. 
33.  The unshipping, carrying and landing of all goods and 
packages, and the bringing of the same to the proper place for 
examination or for weighing, and the putting into and taking out of the scales after weighing, and the opening and closing of the same and the carriage thereof to any warehouse or 
customs area, shall be performed by or at the expense and 
risk of the importer.   Importer’s risk to 
unship goods.   
34.  If the proper officer of customs places any lock, mark 
or seal upon any stores on board any ship in Belize and such lock, mark or seal is wilfully opened, altered or broken, or if 
any such stores are unlawfully conveyed away, the master of 
the ship shall be liable to a fine not exceeding two hundred and fifty dollars.   Breaking seals, 
locks, etc.   
35.  If any indecent or obscene print, painting,  book, card, 
lithograph or engraving, or any other indecent or obscene 
article, or any base or counte rfeit coin is imported into 
Belize, it shall be immediately forfeited, and shall and may forthwith be seized by any officer of customs and peremptorily destroyed as the Comptroller shall direct.  
 Seizure of obscene 
prints, etc.  
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  36.  No person shall import an y spirits, cordials, liqueurs, 
wines, tobacco or cigars into any place in Belize except the port of Belize City or such other port as the Minister may from time to time sanction.  Spirits, cordial, etc.  
40 of 1963.   
37. (1)  The master of any ship bound from Belize shall 
before any goods are laden therein, deliver to the Comptroller an entry outwards signed by such master in the form of the Third Schedule, or in such other form as the Comptroller may from time to time 
prescribe, and if any goods are laden on board any 
ship before such entry is ma de, the master of the ship 
shall be liable to a fine not exceeding two hundred and fifty dollars. 
 Entry outwards.  
Third Schedule.   
 (2)  Where it is necessary to lade any heavy goods 
on board any ship before the whole of the inward cargo is discharged, the Comptroller may issue an order for that purpose previous to the entry outwards of such ship. 
  
 (3)  The master shall, before such departure, deliver 
to the Comptroller a content in writing signed by him in the form or to the effect of the form in the Fourth Schedule or in such other form as the Comptroller may from time to time prescribe, and shall make and 
subscribe a declaration to the truth of such content as 
far as the particulars can be known to him. 
 Fourth Schedule.  
 
 (4)  The master of every ship bound from Belize in 
ballast or laden shall before departure come before the Comptroller or other proper officer of customs, 
unless prevented from doing so by reason of illness 
or of his ship being in quarantine, or for some reason approved of in writing by the Comptroller, in which case the agent of the ship shall act in his behalf, and answer any questions concerning the ship and cargo 
if any and the crew, passengers and voyage, which 
may be asked him by such officer, and thereupon the Comptroller or other proper officer of customs shall make out and give to the master a certificate of the clearance of such ship for her intended voyage in the form of the Fifth Schedule. 
 Fifth Schedule.  
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   (5)  The Comptroller may refuse to grant a certificate 
of clearance in respect of any ship if he is not satisfied that all dues and charges payable to the Port Authority on or in respect of that ship have been paid 
or a sum of money or guarantee in respect thereof has 
been deposited with, or given to the Port Authority under section 39 of the Belize Port Authority Act.  
 CAP. 233. 
 (6)  If any ship departs without such clearance, or if 
the master delivers a false content, or does not truly 
answer any question asked him, he shall be liable to a 
fine not exceeding five hundred dollars.  
  
38. (1)  No clearance shall be granted unless all the 
inward cargo has been duly accounted for to the 
satisfaction of the Comptroller, and all other 
requisites of the law complied with, and no clearance shall be demanded unless all official documents connected with the ship ha ve been deposited with the 
proper officer before three p.m. of the day on which such clearance is required.  
 Clearance on 
accounting for 
inward cargo.  
 
 (2)  Nothing shall prevent the Comptroller from 
granting a clearance on any day, although such papers have been delivered later than three p.m. on that day.  
  
Entry and Clearance of Goods for Exportation 
  
39. (1)  Before any warehoused goods are permitted to 
be exported, the exporters shall, except as otherwise 
provided in section 41 give such security by bond as 
the Comptroller requires, that such goods shall be 
duly shipped and exported to, and landed at some port out of Belize within such time as the Comptroller may think reasonable, or otherwise accounted for to his satisfaction.  Bond to export 
goods. 
 (2)  Any person desirous of exporting any such 
goods may, subject to the approval of the Comptroller, give a general bond, with such security, in such amount, and under such conditions as the Comptroller may require, in lieu of a separate bond 
for each exportation.  
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  40.  Except as otherwise provided in section 41, no person 
shall export any warehoused goods or enter any such goods for exportation in any ship of less burden than ten tons.   Exporting vessel 
must be at least ten tons.   
41.  Notwithstanding anything contained in this Act: 
  
         (a) the Minister may authorise any warehoused 
goods bona fide intended for the service of any friendly foreign government to be exported by any such government to any 
place beyond the limits of Belize in ships of 
any burden, and without requiring any security by bond for the shipment and exportation of such goods to be entered into;  
 Provision for 
exportation of warehoused goods in certain cases.  
 
        (b) the Comptroller may in special cases if 
satisfied that the revenue will run no risk, authorise any warehoused goods to be exported to any place beyond the limits of Belize in ships of any burden and without requiring any security by bond for the 
shipment and exportation of such goods to be 
entered into.  
  
42. (1)  Before any warehoused goods are shipped, or 
are waterborne to be shipped to some port out of 
Belize, the exporter or his agent shall deliver to the 
Comptroller a shipping bill in duplicate of such goods in the form of the Sixth Schedule, or in such form and containing such particulars as the Comptroller may from time to time approve and require, and such bill, being duly signed by the 
Comptroller or other proper officer of customs, shall 
be the warrant for the shipment of such goods.  
 Exporting 
warehoused goods.  
7 of 1973.  
Sixth Schedule.   
 (2)  Before any goods which are liable to customs 
duties upon export are put on board any aircraft or 
ship, or are put into any vessel to be waterborne, or 
are water-borne to be put on board any ship for exportation from any port or place in the country, the owner of the goods, or the person exporting the goods or his agent concerned with exportation, shall deliver to the Comptroller a shipping bill in duplicate 
of such goods in the form of the Sixth Schedule, or in 
such form and containing such particulars as the Comptroller may from time to time approve and Payment of duty on 
export of goods. 
7 of 1973.  
Sixth Schedule.  17 of 1978  G/VAL/N/1/BLZ/1 
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  require, and pay the export duty thereon, and such 
bill, being duly signed by the Comptroller or other proper officer of customs, shall be the warrant for the shipment of such goods:  
 
 Provided that goods subject to customs duty upon 
export may be put into lighters or such vessels and be water-borne, or be put on board an aircraft, for the purpose of being conveyed to the port for the exportation thereof out of the country.  
  
43.  No goods upon the export of which bond is required 
shall be shipped, or water-borne to be shipped, in order to be 
exported except at a wharf or place appointed for the purpose by the Comptroller, and except during the legal hours 
appointed for landing goods. 
 How exports made.  
 
44. (1)  No ship or boat, on board of which any goods 
are shipped under bond, or which has on board any other goods for exportation, shall take on board or carry any goods to be la nded within the limits of 
Belize, or call anywhere within Belize whilst on her 
voyage with such goods, without the special written permission of the Comptroller. 
 Regulating the 
carriage of bonded goods.   
 (2)  The master of every ship or boat who, without 
reasonable excuse the proof of which shall lie upon 
him, acts in contravention of this section shall be liable to a fine not exceeding five hundred dollars, and the ship or boat shall be liable to be forfeited.  
  
45.  If any goods taken out of any warehouse or customs 
for the purpose of being exported are not duly exported to 
parts beyond the limits of Belize, or are re-landed therein, such goods not having been duly re-landed or short-shipped 
under the care of the proper officer  of customs, they shall be 
forfeited, together with the ship  or boat which may have been 
used in the re-landing or carrying of such goods, and the 
exporter of such goods and every person who assists or is otherwise concerned in the re-landing of such goods, or who knowingly harbours, conceals or keeps the same, or in whose possession any such goods are found, shall be liable to forfeit 
treble the value of such goods, or the sum of five hundred 
dollars, at the election of the Comptroller.   Penalties on 
non-exportation.  
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  46.  Any officer of customs may go on board any ship after 
clearance outwards within the limits of any port in Belize, or within one league of the coast thereof, and may demand the ship’s clearance, and if the master refuses to produce the same, and to answer such questions concerning the ship, 
cargo and intended voyage as may be asked him, he shall be 
liable to pay a fine not exceeding twenty-five dollars.   Ship’s clearance 
47.  The exporter of goods for which no bond is required 
shall, within seven days after the clearance outwards of the 
exporting ship, either by himself or his agent, deliver to the 
Comptroller a full and particular account of such goods in such form as the Comptroller may direct, and shall subscribe a declaration to the truth of such  particulars and, in default, 
the exporter, or his agent, shall for every such offence be 
liable to a fine not exceeding fifty dollars.  
 Where no bond 
goods to be 
accounted for.  
 
Coasting Trade 
  
48.  All ships trading from one part of Belize to another 
part thereof shall be considered as engaged in the coasting 
trade. 
  Coasting trade. 
49.  No goods shall be carried coastwise in any coasting 
ship except such as are so laden to be so carried at some port 
or place in Belize, and if any goods are taken into or put out 
of any coasting ship at sea, or if any coasting ship touches at 
any place over the sea or outside the limits of Belize, or deviates from her voyage unless forced by unavoidable circumstances, or if the mast er of any coasting ship which 
has touched at any place over the seas or outside the limits of Belize does not declare them in writing under his hand to the 
Comptroller at the port in Beliz e where such ship afterwards 
first arrives, the master of su ch ship shall be guilty of an 
offence and be liable of a fine not exceeding five hundred dollars.   Coasting ship.  
 
50.  The master of every coasting vessel having goods on 
board liable to excise or import duty shall without delay report his arrival at any port to the Comptroller at such port, and any master failing to do so shall for each such offence be liable to a fine not exceeding one hundred dollars.   Reporting dutiable 
goods.   G/VAL/N/1/BLZ/1 
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  51.  (1)  The Minister may from time to time 
   (a)  make rules for regulating:                    (i)        the importation and exportation by  
                                inland carriage or navigation of any 
goods which may lawfully be so imported or exported, and the form and method of the entry of such goods; Minister may make 
rules for regulating importation and exportation by 
inland carriage.  
40 of 1963.   
                   (ii)         the exportation in bond, by inland 
carriage or navigation, of any goods 
from the Queen’s warehouse in Belize 
City, and the conditions under which such exportation will be allowed;  
  
           (b) appoint any port or ports, or places on any 
inland water or station at or through which 
only it shall be lawful for goods to be imported, or exported in bond, by inland carriage or navigation.  
  
 (2)  If any goods are imported or exported by inland 
carriage or navigation otherwise than in accordance 
with, or in contravention of any rule made under this section for regulating such importation or exportation, such goods and any goods packed therewith, and every ship, boat, pitpan, horse, mule, 
cart, wagon, carriage or other vehicle or animal used 
or employed in connection with such breach or contravention shall be forfeited.  
  
 (3)  Every person concerned in, or in any way 
connected with, such breach or contravention shall be 
liable on summary conviction to a fine not exceeding 
five hundred dollars or to imprisonment for a period not exceeding five years, or to both such fine and period of imprisonment. 
  
General Provisions relating to Collection 
and Management of Customs  Duties 
  
52. (1)  There shall be established a Customs Tariff 
Board (hereinafter referred to as “the Board”) 
consisting of a chairman and two members all of 
whom shall be appointed by the Minister, and hold office at his pleasure.  
 Establishment of 
Customs Tariff 
Board to settle 
disputes.   G/VAL/N/1/BLZ/1 
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   (2)  The chairman and members of the Board shall 
hold office for one year, and shall be eligible for re-appointment. 
 40 of 1963.  
 
 (3) The Board shall decide all disputes referred to it 
under the provisions of subsection (5), and all cases 
of doubtful classification of goods for tariff purposes in accordance with the rules, section and chapter notes set out in the First Schedule, and shall transact such other business as the Minister may from time to 
time assign to it.  
 First Schedule.  
40 of 1963. 
 (4)  The Board may regulate its own procedure and 
shall have power to require and compel the attendance of witnesses, and the production of books, 
papers and other documents.  
  
 (5)  If any dispute shall arise as to the proper rate of 
duty payable on any goods imported or exported from Belize, the importer, consignee or exporter, or his agent, shall deposit in the hands of the 
Comptroller of Customs the duty demanded by him.  
  
 (6)  In the case of any such dispute the importer, 
consignee or exporter, or his agent, after having first deposited the duty in accordance with subsection (5), 
may within three months after such deposit, appeal to 
the Customs Tariff Board established under subsection (1) as to the rate of duty payable and, if dissatisfied with the decision of the Board thereon, may, within one month after such decision institute proceedings in the Supreme Court against the 
Comptroller of Customs to ascertain the rate of duty 
payable on the goods, and if no proceedings are so instituted the decision of the Board shall be final and conclusive.  
  
 (7)  On the payment of the deposit, as required by 
this section and on the p assing of a proper entry or 
shipping bill for such goods by the importer, exporter, consignee, or agent, the Comptroller of Customs shall cause delivery or permit shipment thereof, as the case may be. 
  
 (8)  All such deposits shall be paid by the 
Comptroller of Customs to the Accountant General  G/VAL/N/1/BLZ/1 
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  and, in case no such proceedings shall be brought 
within the time limited for that purpose, such deposit shall be retained and paid into the Consolidated Revenue Fund in the same manner as if it had been 
originally paid and received as the duty due on such 
goods; and in the case of such proceedings if it shall be determined that the duty so deposited was not the proper duty, but that a lesser duty was payable, the difference between the deposit and the duty found to be due, or the whole deposit, as the case may require, 
shall be returned to such importer or exporter.  
 53.  All bonds relating to the Customs required to be given 
in respect of goods or ships shall be taken by the Comptroller for the use of the Government of Belize, and after the 
expiration of the time, if any, limited therein for the 
performance of the condition th ereof, every such bond upon 
which no prosecution or suit has been commenced shall be void and may be cancelled and destroyed.   Bonds.  
 
54.  All bonds given by persons under the age of eighteen 
years in pursuance of the provisions contained in this Act 
shall be valid and effectual to all intents and purposes, anything in any law or custom to the contrary in anyway notwithstanding.   Bonds of infants 
valid.  
 
55. (1)  It shall be lawful for all officers of customs to 
take such samples of any goods imported as are necessary for ascertaining the amount of any duties payable on them, and also for the Comptroller to permit reasonable moderate samples in his discretion to be taken of any goods warehoused without 
payment of duty.  
 Duty ascertained by 
samples.   
 (2)  If such samples are not duly claimed and 
removed within one month after they have been taken, they shall be sold as the Comptroller may 
direct and the proceeds thereof, after payment of all 
expenses, shall be paid to the Government of Belize for the public uses of Belize.  
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  56.  The Minister may, from ti me to time appoint any port 
within Belize, and declare the limits thereof, and appoint 
proper places within it to be legal wharves for the lading and unlading of goods, and define the bounds and extent of any 
such wharves upon which partic ular goods may be laden and 
unladen, and revoke any such a ppointment from time to time, 
and appoint any new place or places within any port or ports to be a legal wharf or wharves for the lading or unlading of goods.  Ports and landing 
places.  40 of 1963.   
57. (1)  Where any goods are imported, exported, carried 
or otherwise dealt with contrary to the provisions of this Act, they shall be forfeited, and, subject to subsection (2) below, the master of any ship or the driver of any vehicle or the captain of any aircraft in 
which they are so imported, exported, carried or 
otherwise dealt with shall be guilty of an offence and liable on summary conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding three years, or to both such fine and term of imprisonment, except where any higher 
penalty is specially imposed.  
 Forfeiture of goods.  
18 of 1994.   
 (2)  At the trial of the master of the ship, or the 
driver of the vehicle, or the captain of the aircraft for an offence under subsection (1) above, it shall be 
necessary for the prosecuti on to prove that such 
master, driver or captain knew or believed that the goods were being imported,  exported, carried or 
otherwise dealt with contrary to the provisions of this Act, or that he failed to take reasonable precautions 
to ensure that the goods were not so imported, 
exported, carried or otherwise dealt with.  
  
58.  The stores of any ship arriving at or departing from 
Belize shall be subject to the same duties and regulations as the like sort of goods are subject to, when imported by way 
of merchandise; unless duty has previously been paid on 
them.   Duties on ship’s 
stores. G/VAL/N/1/BLZ/1 
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  59. If any declaration required to be made by this or any 
other customs law is untrue in any particular, or if any person required by any such law to answer questions put to him by the officer of customs touching certain matters, does not truly 
answer such questions, the person making such declaration or 
answering such questions shall, over and above any other penalty to which he may be subject, be liable to a fine not exceeding five hundred dollars.   False declarations. 
60.  All goods deposited in any warehouse or place of 
security under any law for the warehousing of goods, without 
payment of duty upon the first importation thereof, or which may be imported and on board any ship, shall, upon being entered for home consumption, be subject to such and the like duties as may at the time of passing such entry be due 
and payable on the like sort of goods under any customs law 
in force at the time of passi ng such entry, except in cases 
where special provision is made by such law to the contrary.   Goods for home 
consumption. 
61. (1)  No kerosene oil or goods of a combustible, 
inflammable or perishable nature shall be brought 
into or deposited in the Queen’s warehouse. 
 Inflammable goods.  
 
 (2)  If any such goods are landed or permitted to be 
landed by the officers of customs they may be deposited in any other available place that the 
Comptroller may think fit, and whilst so deposited 
they shall be deemed to be in the Queen’s warehouse and be liable to be dealt with, at the expiration of 
fourteen days, in the same manner as goods of a perishable nature actually deposited in the Queen’s warehouse, unless duly cleared or warehoused in 
some approved warehouse in the meantime.  
  
 (3)  Such goods shall be chargeable with such 
expenses for securing, watching and guarding them until sold, cleared or warehoused as aforesaid, as the 
Comptroller sees fit, and neither the Comptroller nor 
any officer of customs shall be liable to make good any damage which such goods may sustain by reason, or during the time, of their being so deposited or dealt with as mentioned in subsection (2).  
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  62. (1)  Any importer of gunpowder may warehouse it in 
the government powder magazine without payment of duty on the first entry thereof, subject to the rules and regulations at any time in force with respect to goods warehoused in the Queen’s warehouse, or to 
any rules and regulations to be made by the Minister.  
 Warehousing of 
gunpowder.  40 of 1963. 
 (2)  For the gunpowder so warehoused the importer 
shall pay warehouse rent as follows, or such other rent as the Comptroller with the approval of the 
Minister may from time to time charge:  
  
            (a) for each barrel of one hundred pounds, per 
month, or part of a month, twenty-five cents.  
 
            (b) for each smaller package in proportion. 
 40 of 1963.  
 
63.  Goods abandoned by the importer or proprietor as not 
worth the duty, may be disposed of or destroyed within such time and in such manner as the Comptroller may direct, at the cost and charges of such importer or proprietor.  
 Abandoned goods.  
 
64. (1)  It shall be lawful for the Minister from time to 
time by notice in the Gazette to appoint the ports in 
Belize which shall be warehousing ports for the purposes of this Act for the due keeping and 
preservation of goods without  payment of duty on the 
first entry thereof, and any such goods, while in any warehouse, and all goods whatever while in any customs areas, shall be subject to such regulations as may be made under this Act.  
 Warehousing.  
40 of 1963. 
 (2)  The importer of goods may warehouse them in 
the Queen’s warehouses, Port Authority’s warehouses or in any customs area in the occupation or use of the Government, without payment of duty on first entry thereof, subject to the payment by the 
owner of such goods, at the prescribed times, of such 
rent and other charges as the Comptroller may prescribe under this Act. 
 40 of 1963. G/VAL/N/1/BLZ/1 
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  65. (1)  The Comptroller may, from time to time by 
notice in the Gazette, appoint any suitable building or place as a private warehouse or customs area for the due keeping and preservation of goods without 
payment of duty on first entry thereof, and may 
revoke, alter or vary such appointment for good cause shown.  
 Private warehouses 
and customs areas and their regulation. 
 (2)  No building or place shall be used as a private 
warehouse or as a customs area until a bond, in such 
sum as may from time to time in each case be 
required by the Comptroller, is given by the warehouse-keeper, or by the owner or occupier of the customs area, as the case may be, with one or more sufficient sureties, conditioned on the payment of all 
duties and the due observance of the customs laws.  
  
 (3)  The Comptroller may demand a written 
explanation of any warehouse-keeper or his servant employed in a private warehouse in order to investigate any matter affecting the administration 
and control of such private warehouse.  
  
 (4)  In any case where the Comptroller is not 
satisfied with a written explanation given under subsection (3), or where no such explanation has 
been given, such person or persons as the Minister 
shall appoint may institute any inquiry into the matter, and may require the attendance of any person, 
at the place of inquiry, to give evidence in regard to the matters under inquiry and any matters relating thereto, and every such person so summoned who 
neglects to attend, or who refuses to answer any 
question put to him shall be liable to a fine not exceeding one hundred dollars.  
 40 of 1963. 
 (5)  No action shall be brought against the Crown or 
any of its officers for loss of or damage to any goods 
while in any private warehouse or private customs area or for any wrongful or improper delivery of goods there from.  
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   (6)  The owner or occupier of any customs area or a 
warehouse keeper shall not by himself or by any person in his employ open or gain access to any building in a customs area or private warehouse except in the presence or with the knowledge and 
consent of an officer of customs acting in the 
execution of his duty.  
  
 (7)  The owner or occupier of any private warehouse 
or customs area shall provide such office facilities 
and other accommodation and weights and scales for 
examining and taking an account of goods as the Comptroller may require and shall secure such goods to the satisfaction of the Comptroller.  
  
 (8)  The owner or occupier of any private warehouse 
or customs area shall pay such annual licence fee as 
the Comptroller, with the approval of the Minister, may from time to time direct by notice in the Gazette.  
 40 of 1963. 
66.  If any goods entered to be warehoused are not duly 
carried and deposited in the warehouse or customs area in pursuance of such entry, such goods shall be forfeited and the 
importer shall, in addition to the duty payable on such goods, be liable to a fine not exceeding five hundred dollars.  
 Removal of 
warehoused goods. 
67.  Upon entry and landing of any goods to be 
warehoused, the proper officer of customs shall take a particular account of the same, and shall enter them in a book to be kept for that purpose, and no goods which have been so warehoused shall be taken or  delivered from any warehouse 
or customs area except upon due entry and under the care of 
the proper officer for exportation, or upon due entry and payment of the duty for home use.  Accounts of 
warehoused goods.   
68. (1)  All goods which are warehoused in the Queen’s 
warehouse shall be duly cleared for exportation 
within six months from the day on which they were so warehoused, or within such further period and in such cases and upon such conditions as the Comptroller may direct.  
 Power to sell goods 
after six months in 
warehouse.  17 of 1978.  .   G/VAL/N/1/BLZ/1 
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   (2)  If any warehoused goods are not fully cleared or 
exported at the expiration of six months from the warehousing thereof, or within such further period as is directed by the Comptr oller, the Comptroller may 
cause them to be sold by public auction, either for 
home consumption, if worth the duty due thereon, or for exportation, and the proceeds thereof shall be applied to the payment of the duties, if sold for home consumption, warehouse rent and charges, and the surplus, if any, shall be paid to the owner or 
proprietor of such goods, or other person duly 
authorised to receive them.  
 17 of 1978. 
 (3)  If such goods are not worth the duty due 
thereon, or on being offered for sale are not sold, 
then they may be destroyed with or without the 
concurrence of the owner thereof, or otherwise dealt with as the Comptroller may direct.  
  
69.  If any goods entered or warehoused, or entered to be 
delivered from any warehouse or customs area are lost or 
destroyed by any unavoidable accident either on ship board 
or in the landing or shipping of the same, or in the receiving 
into or delivery from any warehouse or customs area, the Minister may remit or return the duties payable or paid on the quantities of such goods so lost or destroyed.  
 Lost and destroyed 
goods.  
40 of 1963.  
 
70. (1)  It shall be lawful for the Comptroller or for the 
proprietor or importer of any spirits, tobacco or other goods which are in his opinion liable to fluctuation in quantity by the effect of the atmosphere or other natural causes to require the same to be re-gauged, 
re-measured or re-weighed by the proper officer of 
customs at the time when the same is respectively delivered from any warehouse or customs area, and the duties respectively payable thereon by such proprietor or importer shall be paid according to the 
quantity so ascertained, unless it is mutually agreed 
by and between the said parties that the said duties shall be paid on the quantities originally entered.  
 Duties on spirits 
and tobacco.   
 (2)  The gauge, measurement or weight of any such 
goods ascertained by a proper officer of customs 
under this section shall be conclusive on all parties.  
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  71.  Goods warehoused at any warehousing port of Belize, 
being first duly entered, may be delivered under the authority of the Comptroller, without payment of duty, for the purpose of removal to another port of Belize, under bond to the satisfaction of such officer for the due arrival and re-
warehousing of such goods at such other port or for the 
payment of all duties due upon such goods, or to be otherwise accounted for to the satisfaction of the Comptroller.   Removal of goods.  
 
72. (1)  In case of any embezzlement, waste, spoil or 
destruction of any goods warehoused under the 
authority of this Act, by or through the wilful misconduct of any officer of customs, such officer of customs shall be deemed guilty of a misdemeanour, and shall upon conviction suffer such punishment as 
may be inflicted by law in cases of misdemeanour.  
 Misconduct of 
officers. 
 (2)  If such officer is prosecuted to conviction by the 
importer, consignee or proprietor of such goods, no duty shall be payable on or in respect of such goods, and no forfeiture or seizure shall take place of any 
goods so warehoused in respect of any deficiency 
caused by such embezzlement, waste, spoil or destruction of such goods.  
  
 (3)  The damages occasioned by such waste, spoil or 
destruction of such goods shall be repaid, and made 
good to such importer, consignee or proprietor under such regulations and directions as are for that purpose made and given by the Minister.  
 40 of 1963.  
 
73.  If any importer or proprietor of any goods warehoused, 
or any person by any contrivance fraudulently opens any 
warehouse or customs area, or gains access to the goods therein, such importer, proprietor or other person shall forfeit and pay for every such offence five hundred dollars, and all goods liable to duty which are found in the act of being 
removed, or are removed without a legal warrant for them, 
shall be deemed to be goods respectively liable to and unshipped without payment of duty, unless the person in whose possession they are found and seized proves to the contrary.   Fraudulent opening 
of warehouses.  
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  74.  No goods shall be cleared from any warehouse or 
customs area, either for home consumption or for exportation, in less quantity than the entire package of such goods originally warehoused, and if for home consumption, 
in quantity the duty on which will amount to less than five 
dollars.   Clearing goods.  
 
75.  With the sanction of the Comptroller and under such 
regulations and restrictions as he from time to time requires and directs, and on payment of such fees as the Comptroller, 
with the approval of the Minister from time to time directs, it 
shall be lawful for the importer or proprietor, in any warehouse, other than a warehouse in the custody of the Port 
Authority, to sort, separate, pack and repack any goods whether intended for exportation or for consumption or use in 
Belize.  
 Re-sorting and 
packing goods.  40 of 1963.  
17 of 1978.  
 
76.  No compensation shall be made by the Customs to any 
importer, proprietor or consignee of any goods by reason of any loss or damage occasioned thereto in the Queen’s warehouse by fire or other inevitable accident.  
 Fire or inevitable 
accident. 
77.  If, after any goods have been duly entered or landed to 
be warehoused and before they  are actually deposited in the 
Queen’s warehouse, the importer further enters them or any part thereof for home use or exportation, the goods so entered 
shall be considered as virtually and constructively 
warehoused, although not actually deposited in the Queen’s warehouse, and may be delivered and taken for home use or exportation as the case may be.   Warehoused goods.  
 
Searches, Examinations, Detentions, 
Seizures and Forfeitures 
  
78.  All ships and boats belonging in whole or in part to 
any of Her Majesty’s subjects, having false bulkheads, false bows, double sides or bottoms, or any secret or disguised 
place whatever in the construction of any ship or boat 
intended to be used for the purpose of concealing goods, or having any hole, pipe or other device in or about such ship or boat to be used for the purpose of running goods, shall be liable to forfeiture with all the guns, furniture, ammunition, 
tackle and apparel belonging to such ship or boat.  
 False bulkheads.  
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  79.  No person shall, without the sanction of the 
Comptroller, go or remain alongside any ship in any boat or lighter for the purpose of landing cargo until due report of such ship has been made, and every person who acts in contravention of this section sh all upon conviction thereof be 
liable to a fine not exceeding fifty dollars. 
 Boats alongside. 
80.  If any goods liable to the payment of duties are 
unshipped from any ship or boat in Belize, customs or other duties not being first paid or secured, or if any uncustomed 
goods whatever which are warehoused or otherwise secured 
in Belize either for home consumption or exportation, are clandestinely or illegally removed from or out of any warehouse or place of security, then and in every such case all such goods so removed shall be forfeited, and all ships 
and boats, and all horses and ot her animals and carriages and 
things made use of in the removal of such goods shall be liable to forfeiture.  Unshipping goods 
without duty paid.   
81.  If any goods subject to the payment of duty are found 
or discovered to have been concealed in any manner on board 
any ship or boat within the limits of Belize, or are found, 
either before or after landing, to have been concealed in any manner on board such ship or boat within such limits as aforesaid, then and in every such case all such goods shall be forfeited, and all such other goods which are packed with and 
used in concealing them with the connivance of the owner, 
shall be liable to forfeiture.   Concealed goods.  
 
82.  If any person imports or causes to be imported goods 
of one denomination concealed in packages of goods of any other denomination, or any package containing goods not 
corresponding with the entry thereof, or directly or indirectly 
imports, or causes to be importe d or entered, any package of 
goods as of one denomination, which is afterwards discovered either before or after delivery thereof to contain other goods, or goods subject to a higher rate or amount of 
duty than those of the denomi nation by which such package 
or the goods in such package were entered, the package and 
the goods therein shall be forfeite d, and such person shall be 
liable to a fine not exceeding five hundred dollars or forfeit treble the value of the goods contained in such package, at the election of the Comptroller.  
 Goods concealed in 
packages of goods subject to lower 
duty. G/VAL/N/1/BLZ/1 
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  83.  All goods liable to duty which are found in the process 
of being removed without a lega l warrant for the same, shall 
be deemed to be goods respectively liable to and unshipped without payment of duty, unless the person in whose 
possession they are found or seized proves to the contrary.  
 Goods illegally 
removed.   
84.  All ships, boats and goods whatever liable to forfeiture 
under any customs law may be seized in any place, either on land or water, by any appropriate officer or by any officer of the Belize Defence Force Maritime Wing, Port Authority, 
Fisheries Unit, customs, or by any person having authority 
from the Minister to seize, and any ships, boats and goods seized shall, as soon as conveniently may be, be delivered into the care of the proper offi cer appointed to receive the 
same. 
 Persons authorised 
to make seizures.  40 of 1963.   
85. (1)  It shall be lawful for any appropriate officer duly 
employed in the prevention of smuggling, or for the Comptroller or other proper officer of customs to search any person either on board of, or who has landed from, any ship or boat if such officer has 
probable cause to suspect that such person has 
uncustomed or prohibited goods secreted about his person. 
 Power to search the 
person.   
 (2)  Every person who obstructs any officer 
mentioned in subsection (1) in searching, or rescues, 
destroys or attempts to destroy any goods to prevent seizure, shall be liable to a fine not exceeding two hundred and fifty dollars.  
  
 (3)  If no such goods are found on such person, the 
officer so searching, having had probable cause to 
suspect that such person had uncustomed or prohibited goods secreted about his person, shall not, on account of the search, be liable to any prosecution, action or other proceeding.  
 
  
86. (1)  If any passenger or  other person on board any 
ship or boat, or who has landed there from, upon being questioned by any officer of customs whether 
he has any uncustomed or prohibited goods upon his 
person or in his possession denies it, and any such goods after such denial are discovered upon his person or in his possession, such goods shall be forfeited and such person shall forfeit treble the value Penalties.  
 G/VAL/N/1/BLZ/1 
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  of such goods.  
  (2)  All passengers arriving at Belize City from parts 
beyond the seas shall land their baggage, if any, at such place or places as may be prescribed by the 
Minister unless permission is granted them by an 
officer of customs to land it elsewhere.  
 40 of 1963.  
17 of 1978. 
87.  It shall be lawful for any officer of customs or any 
person acting under the direction of the Minister having a 
writ of assistance under the hand of a judge of the Supreme 
Court and the seal of the Supreme Court, or any warrant issued by a magistrate, with or without a police officer or other peace officer, or for the Comptroller without such writ of assistance or warrant, to enter into and search any house, 
shop, cellar, warehouse, room or other place and, in case of 
resistance, to break open doors, chests, trunks and other packages, there to seize and thence to bring any uncustomed, forfeited or prohibited goods, and to put and secure them in the Queen’s warehouse.   Searching houses.  
40 of 1963.  
 
88.  All writs of assistance issued under section 87 shall 
continue and be in force during the whole of the reign in which such writs are granted and issued, and for six months from the conclusion of such reign.   Writs of assistance. 
89.  If any goods subject to forfeiture under any customs 
law are stopped or taken by any police officer or other person, such goods shall be conveyed to the Custom House nearest to the place where such goods were stopped or taken and there delivered to the proper officer appointed to receive them, within a reasonable time after the said goods were 
stopped or taken, and in case any police officer or other 
person as aforesaid stopping such goods neglects to have them conveyed to such Custom  House within a reasonable 
time, such officer or other person shall be liable to a fine not exceeding one hundred and fifty dollars.  Seizures taken to 
Custom Houses.   G/VAL/N/1/BLZ/1 
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  90.  If any person liable to be detained under the provisions 
of any customs law is not deta ined at the time of committing 
the offence for which he is liable, or after detention makes his escape, it shall be lawful for any Belize Defence Force 
Maritime Wing officer, or for any officer of customs or 
police officer, or any other person acting in any of their aid or assistance, or duly employed for the prevention of smuggling, to detain such person so liable to detention at any time afterwards, and to take him before a summary jurisdiction court to be dealt with as if detained at the time of committing 
the said offence. 
 Detaining on 
escapes. 
91.  It shall be lawful for any officer of customs or police 
officer, or any person acting in his aid and assistance, or duly employed for the prevention of smuggling upon reasonable 
suspicion to stop and examine any cart, wagon or carriage for 
the purpose of ascertaining whether any smuggled, prohibited or forfeited goods are contained therein, and if no such goods are found, then and in such case the officer or other person so 
stopping and examining such cart, wagon or carriage, having had probable cause to suspect that smuggled, prohibited or 
forfeited goods were contained therein, shall not on account 
of such stoppage and search, be liable to any prosecution or action at law on account thereof,  and all persons driving or 
conducting such cart, wagon or carriage, refusing to stop when required to do so in the name of the Government of 
Belize, shall be liable to a fine not exceeding five hundred 
dollars.   Stopping carts, etc., 
search.   
Prevention of Smuggling 
  
92.  Where any ship or boat is found within the limits of 
Belize and does not bring to upon signal made by any ship or 
boat in the service of the Government of Belize or in the service of the Customs hoisting and carrying the proper pendant and ensign or the Custom House flag, in order to bring such ship or boat to, and thereupon chase is given, or if 
any person on board such ship or boat so chased, during the 
chase or before such ship or boa t brings to, throws overboard 
any part of the lading of such ship or boat, or staves or destroys any part of such ladi ng to prevent seizure thereof, 
then and in every such case the ship or boat shall be forfeited. 
 Bringing to ships, 
etc.  
 G/VAL/N/1/BLZ/1 
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  93.  In case any ship or boat liable to seizure or 
examination under any customs law or any law for the prevention of smuggling, shall not bring to on being required to do so, on being chased by any ship or boat in the service of the Government of Belize, or by any ship or boat duly 
employed for the prevention of smuggling, such ship or boat 
respectively hoisting and carrying a proper pendant and ensign or Custom House flag, it shall be lawful for the captain, master or other person having the charge or command of such ship or boat in the service of the 
Government of Belize or employed for the prevention of 
smuggling, first causing a gun to be fired as a signal, to fire at or into any such ship or boat, and such captain, master or other person acting in his aid or assistance, or by his direction, shall be and is hereby fully indemnified and 
discharged from any and every indictment, information, 
prosecution, penalty, action or other proceeding for so doing 
and from all the consequences thereof.   Firing into vessel.  
 
94.  If any ship or boat whatever is found within the limits 
of Belize with a cargo on board and such ship or boat is 
afterwards found light or in ballast, and the master is unable 
to give a due account of the port or place where such ship or boat has legally discharged her cargo, the ship or boat, with her guns, furniture, ammunition, tackle and apparel shall be 
forfeited. 
 Ships found light. 
95.  All ships, lighters, boats, vessels, aircraft, vehicles, or 
animals made 
. use of in the removal, carriage or conveyance 
of any goods liable to forfeiture under any customs law shall 
be liable to forfeiture. 
 Ships removing 
goods. 
17 of 1978. 
96. (1)  All persons assembled to the number of three or 
more for the purpose of unshipping, carrying, conveying or concealing an y uncustomed, prohibited 
or forfeited goods shall be guilty of an offence 
against this section.  
 Penalty for 
assembling to smuggle, etc. 
   (2)  Every person who: 
             (a)   by any means procures, hires or induces any 
persons to assemble for any of the purposes set 
out in subsection (1); or  
  G/VAL/N/1/BLZ/1 
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               (b) in any manner obstructs any appropriate 
officer of the Government of Belize, or any officer of Customs or police officer, or any person acting in aid or assistance of any of 
them or duly employed for the prevention of 
smuggling, in the execution of his duty, or in the due seizure of any goods liable to forfeiture under any customs laws; or  
  
             (c)      rescues or causes to be rescued any goods 
which have been seized, or attempts or 
endeavours so to do; or  
  
            (d) before, at or after, any seizure staves, breaks 
or otherwise destroys any goods to prevent 
the seizure thereof or the securing of the 
same. 
  
                 shall be guilty of an offence against this section.  
  
 (3)  Every person who is guilty of an offence against 
this section shall be liable to a fine not exceeding five 
hundred dollars, or to imprisonment for a period not exceeding three years, or to both such fine and period of imprisonment. 
  
97.  If any persons to the number of two or more, armed 
with firearms or other offensive weapons, or disguised in any way, are within Belize, assembled in order to be aiding or assisting in the illegal landing, running or carrying away of any prohibited or forfeited goods, or any goods liable to any duties which have not been paid or secured, or in rescuing or 
taking away any such goods as aforesaid after seizure from 
the officer of customs or other officer authorised to seize them, or from any person employed by or assisting them, or from the place where they have been lodged by them, or in rescuing any person who has been apprehended for any of the 
offences made felony by any customs law, or in preventing 
the apprehension of any person who has been guilty of such offence, or in case any persons to the number of two or more so armed as aforesaid, are, within Belize, aiding or assisting, or if any person or persons wilf ully shoot at any ship or boat 
belonging to or registered in Belize, or in the service of the 
Customs, every person so offending and every person aiding, abetting or assisting therein, shall on being convicted thereof be adjudged guilty of felony and shall be liable at the discretion of the court before whom he is convicted, to be Running goods with 
arms. G/VAL/N/1/BLZ/1 
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  sentenced to be imprisoned for any term not exceeding ten 
years.   98.  If any person assaults, or by force and violence resists, opposes, molests, hinders or obstr ucts any appropriate officer 
of the Government of Belize, or any officer of customs or 
police officer, or other person acting in any of their aid or assistance, or duly employed for the prevention of smuggling, in the due execution of any of their offices or duties, such person being convicted thereof shall be sentenced to be 
imprisoned for any term not exceeding two years at the 
discretion of the court before whom the offender is tried and 
convicted.  Obstructing and 
assaulting officers.  
 
99.  All ships and boats and all goods whatever which are 
seized and condemned for a breach of any law relating to the 
customs shall be disposed of as soon as conveniently may be after the condemnation thereof in such manner as the Comptroller directs.   Disposal of 
seizures.  
 
Goods in Transit (Duty Exemption) 
  
100.  Subject to the observance by the transit agent of all the 
provisions of the customs laws, or the conditions of any bond and of the provisions of this Act and any regulations made 
there under: 
 Goods in transit 
exempt from duty and tax.   
          (a) no import and no export duty shall be 
charged on any goods in transit;  
  
          (b) the provisions of the Customs and Excise 
Duties Act, and of any other Act which 
imposes a tax on goods imported into or 
exported from Belize, shall not apply to goods in transit;  
 CAP. 48.  
 
 unless the Comptroller has reasonable grounds to 
suppose that any deficiency in any such goods has 
arisen from illegal abstraction in which case duty and any tax payable shall be paid on such deficiency by the transit agent. 
  G/VAL/N/1/BLZ/1 
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  101.  Goods in transit shall be liable to such charges, 
commensurate with administration expenses entailed, as the Minister may by order prescribe.  Charges for 
administration expenses.  40 of 1963.  
 
102.  The transit agent shall,  before the clearance outwards 
of the ship whereby goods in transit are to be exported:  Entry before 
clearance by transit agent. 
          (a) deliver to the Comptroller an entry in such 
form and containing such particulars as the 
Minister may by regulations prescribe; 
  
          (b) produce to the Comptroller the bill of lading 
relating to such goods;  
  
          (c) pay to the Comptroller the charges imposed 
on such goods by any order made under section 101 of this Act. 
  
Prohibited and Restricted Goods 
  
103. (1)  The Minister may by Order published in the 
Gazette prohibit the exportation or importation of any goods.  
  (2)  Without prejudice to any Order made under 
subsection (1). 
 Entry before 
clearance by transit agent.  38 of 1963.  11 of 1987.  
 
 
            (a) any goods the importation or exportation of 
which is for the time being prohibited by or under any other enactment, order, rule, regulation or notification shall be deemed to 
be goods so prohibited under this Act and 
may be dealt with accordingly;  
  
            (b) any goods the importation or exportation of 
which is for the time being subject to any 
conditions or restrictions imposed by or 
under any other enactment, order, rule, regulation or notification shall be deemed to be goods so restricted, or subjected to such conditions, under this Act and any goods 
imported or exported contrary to any such 
condition or restriction shall be treated as prohibited goods under this Act and may be dealt with accordingly.   G/VAL/N/1/BLZ/1 
Page 85 
 
 
 
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  104.  Prohibited goods on board a ship calling at any port in 
Belize, but intended for and consigned to some port or place outside Belize, shall not be  deemed to be unlawfully 
imported into Belize if the goods are specified on the ship’s manifest and are not transhi pped or landed here, or are 
transhipped or landed by authority of the Minister. 
 Certain goods on 
board ship not to be deemed unlawfully imported.  40 of 1963.  
 
105.  The power of prohibiting the importation of any goods 
shall include importation or e xportation, as the case may be, 
subject to any specified conditions or restrictions, and goods 
imported or exported contrary to any such conditions or 
restrictions shall be treated as prohibited imports or exports.  
 Importation or 
exportation may be subject to 
conditions.  
 
106.  If any goods are imported or exported contrary to 
sections 103, 104 and 105, or to any proclamation made or to 
be made hereafter, all such goods shall be forfeited and the 
importer or exporter, as the case may be, in addition to such forfeiture shall, on summary conv iction, be liable to a fine 
not exceeding one thousand dollars.   Penalty clause.  
 
Offences and Penalties 
  
107.  When any ship arrives within the limits of any port in 
Belize and fails to bring to on being approached and hailed or otherwise signalled by any boat belonging to the Government of Belize or the Customs hoisting and carrying the Custom 
House flag, the master of that ship shall be liable to a fine not 
exceeding five hundred dollars.  
 Bringing to. 
108.  Every importer, agent or other person entering any 
goods who fails to comply with the requirements of the customs law applicable to the goods entered by him shall be 
liable on summary conviction to a fine not exceeding one 
thousand dollars or to imprisonment for a term not exceeding twelve months, or to both such fine and term of imprisonment, and in addition, all such goods in respect of which the offence was committed shall be forfeited. 
 Penalty for non-
compliance with law as to entry.  
18 of 1994.  
 
109.  Every person who make s or causes to be made any 
such entry of any goods, not being duly authorised thereto by the proprietor or consignee of such goods, shall for every such offence be liable on summary conviction to a fine not exceeding five hundred dollars.  
 Unauthorised 
entries. G/VAL/N/1/BLZ/1 
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  110.  If the proper officer of customs places any lock, mark 
or seal upon any goods taken from any warehouse or customs area without payment of duty on board any ship, and such lock, mark or seal is wilfully opened, altered or broken, or if 
any such goods are unlawfully removed from such ship, the 
master shall be guilty of an offence and be liable to a fine not exceeding five hundred dollars.  Penalty on breaking 
seal, lock, etc.   
111.  Every person who: 
 
          (a)  counterfeits, falsifies, or wilfully uses when 
counterfeited or  fa lsified any document 
required by this Act or any other law  relating to the Customs, or any instrument used in the transaction of any business or 
matter relating to the Customs; or 
 Penalties for  false 
papers.  
14 of 1968. 
  
          (b)  alters any such document or instrument after 
the same has been officially issued; or 
  
          (c)  counterfeits the seal, signature, initials, or 
other mark of, or used by, any officer of 
customs for the verification of any such document or instrument or for the security of goods or any other purpose in the conduct of business relating to the Customs; 
  
 shall for each and every such offence be liable on 
summary conviction to a fine  not exceeding five hundred 
dollars.   
112. (1)  Every person who: 
 Illegally importing 
unshipping, etc. 
 
          (a) imports or brings, or assists or is otherwise 
concerned in or bringing, any prohibited or restricted goods, contrary to any prohibition 
or restriction imposed under this Act, 
whether the same is unshipped or not; or  
  
         (b) unships, transports or assists or is otherwise 
concerned in the unshipping or transporting 
of, any goods which are prohibited or 
restricted and imported contrary to any prohibition or restriction imposed under this Act, whether the same are unshipped or not; or   G/VAL/N/1/BLZ/1 
Page 87 
 
 
 
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          (c) unships, transports or assists or is otherwise 
concerned in the unshipping or transporting of, any goods liable to duty, the duties for which have not been paid or secured; or  
 17 of 1978.  
         (d) illegally removes or withdraws, or assists or 
is otherwise concerned in the illegal removal or withdrawal of, any goods from any warehouse or other place of security in which 
they have been deposited; or  
  
         (e) knowingly harbours, keeps or conceals, or 
knowingly permits or suffers or causes or procures to be harboured, kept or concealed, 
any prohibited, restricted or uncustomed 
goods, or any goods which have been illegally removed without payment of duty from any warehouse or place of security in which they have been deposited; or  
  
        (f) is in any way knowingly concerned in 
carrying, removing, concealing or in any manner dealing with any such goods; or 
  
        (g) is in any way knowingly concerned in any 
fraudulent evasion or attempt at evasion of 
any duties of customs, or of the laws and restrictions of the Customs relating to the importation, exportation, unshipping, landing and delivery of goods, or otherwise contrary to the customs law. 
  
         shall be guilty of an offence and on summary 
         conviction shall forfeit to the Comptroller.   
         (a) if the customs value of the goods (that is to 
say, the value on importation before the 
payment of customs and other duties) is less than two thousand dollars, three times the customs duties and other rates and charges payable on importation, or the sum of two thousand dollars, whichever is the greater; 
and  18 of 1999.  G/VAL/N/1/BLZ/1 
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             (b) if the customs value of the goods as 
determined aforesaid is two thousand dollars or more but is less than five thousand dollars, three times the customs duties and other rates 
and charges payable on importation, or the 
sum of five thousand dollars;  
  
          (c) if the customs value of the goods determined 
as aforesaid is five thousand dollars or more, three times the customs duties and other rates 
and charges payable on importation, or the 
sum of twenty thousand dollars, whichever is the greater;  
  
 and in either case, in default of payment of such sum 
to the Comptroller with in such time as may be 
allowed by the Court, be liable to imprisonment for a term not exceeding five years. 
  
   (2)  In this section: 
 
 “prohibited” means prohibited under the provisions 
of this Act;  
 “restricted” means restricted under the provisions of 
this Act.  
  
 (3)  The offender may either be detained or 
proceeded against by information and summons.  
  
 (4)  The court may in addition to any fine or 
forfeiture imposed under subsection (1) of this section order that any goods in respect of which the 
offence was committed, and any aircraft, vehicle, 
vessel or animal used or employed in the transportation of such goods, shall be forfeited. 
 18 of 1994.  
 
113.  Notwithstanding anything to the contrary contained in 
this Act or any other law, but subject to section 128, where it 
appears to the Comptroller that having regard to the nature of the evidence and all other circumstances, it would be expedient to make an out-of-court settlement with the importer or other person impor ting or attempting to import 
the goods, he may, after consultation with the Solicitor 
General and with the prior approval of the Financial Secretary, make such settlement in lieu of commencing or continuing court proceedings, a nd such settlement may be for 
a sum less than what would otherwise be recoverable in Power of 
Comptroller to 
make out-of-court settlement.  18 of 1998.   G/VAL/N/1/BLZ/1 
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  court: 
  Provided that it shall not be necessary to consult with the Solicitor General or to seek the approval of the Financial Secretary if the out-of-court settlement does not involve 
mitigation or reduction of any fine, penalty or forfeiture.  
  
114. (1)  In all cases where any penalty, the amount of 
which is at any time to be ascertained by the value of 
any goods, is directed to be sued for by any customs 
law, such value shall, as regards the proceedings in 
any court in Belize, be taken to be the customs value before the payment of duties and other rates and charges payable on importation of such goods.  
 Valuation of goods 
for assessing penalties.  
18 of 1998.  
 
 (2)  In this section and section 112, “customs value” 
means the c.i.f. value, that is to say, the value inclusive of cost, insurance and freight only.  
  
115.  Every person who, contra ry to section 102, neglects or 
refuses to deliver the entry or  to produce the bill of lading 
thereby required to be delivered and produced to the 
Comptroller or who delivers an entry that is false in any material particular shall be liable for each offence to a fine not exceeding five hundred dollars and in default to imprisonment for a term not exceeding six months.  
 Penalty.  
 
116.  Where it comes to the knowledge of the Comptroller 
that any person liable to pay customs duties on any goods has not been assessed or has been assessed at an amount less than 
that which ought to have been charged, the Comptroller may within three years of his becoming so aware, assess such 
person at such amount or additional amount, as according to 
his best judgment ought to have been charged, and the provisions of this Act as to notice of assessment, appeal and other proceedings under this  Act shall apply to such 
assessment or additional assessment  and to the duties charged 
there under.  
 Additional 
assessments of duties.  18 of 1999.   G/VAL/N/1/BLZ/1 
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  117. (1)  Notwithstanding any rule of law or practice to 
the contrary, it shall be lawful for the Comptroller to authorise any person to act as an agent for the purpose of detecting corruption or the evasion of 
customs duties or the commission of any other 
customs or related offences,  and the evidence of such 
a person shall be valid and effectual for all purposes and shall be receivable in all courts in Belize.  
 Use of agent.  
18 of 1998.   
 (2)  An agent shall not be treated as an accomplice 
for the purpose of the law on corroboration. 
  
 (3)  The fact that a crim e has been induced by the 
activities of an agent shall not be treated as a mitigating factor on sentence by any court.  
  
Procedure for Recovery of Penalties 
  
118. (1)  Where any act or default in relation to any 
matter of customs is, apart from the provisions of this Act, a felony or misdemeanour, proceedings for the 
punishment of any person in respect thereof may be 
taken on indictment, notwithstanding that such act or default has been made an offence under this Act.  
 Proceedings for the 
punishment of offenders and the 
recovery of fines, 
etc. 
 (2)  Unless the contrary is in any case provided, all 
proceedings for the recovery of any fine, penalty or 
forfeiture under this Act shall be taken under the 
Summary Jurisdiction Acts in the name or on behalf of the Comptroller. 
 CAP. 98.  
CAP. 99.  
 
 (3)  Notwithstanding anything contained in this 
section, the Crown may recover, by civil proceedings 
under any law for the time being in force relating to proceedings by the Crown, all duties, charges, penalties, fines and forfeitures recoverable, imposed or incurred under this Act.  
  
119. (1)  No writ of certiorari shall issue out of the 
Supreme Court to remove any proceeding from or before any summary jurisdiction court in respect of any matter arising under any customs law, nor shall 
any writ of habeas corpus issue to bring up the body 
of any person who has been convicted before any summary jurisdiction court under any such law, unless the party against whom such proceedings are directed, or who has been so convicted, or his Writs of certiorari 
and habeas corpus.    G/VAL/N/1/BLZ/1 
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  attorney or agent, states, in any affidavit in writing to 
be duly sworn and filed, the grounds of objection to such proceedings or conviction, and upon the return of such writ of certiorari or habeas corpus, no objection shall be taken or considered other than 
those stated in such affidavit. 
  (2)  A summary jurisdiction court shall amend any 
information, conviction or warrant of commitment, in 
form or substance, and, if necessary, prepare a fresh 
conviction or warrant of commitment for any offence 
under any such law, at any time whether before or after conviction, or before or after such certiorari or habeas corpus is issued, or before or after such conviction has been returned.  
  
120.  All ships, boats, aircraft , vessels, vehicles, animals and 
goods which are seized as forfeited under any customs law, shall be deemed and be taken to  be condemned to all intents 
as if condemned by a competent court, unless the person from whom such ships, boats, aircraft, vessels, vehicles, 
animals or goods have been seized, or the owner of them, or 
any person authorised by him, within one month from the day 
of the seizing of the same, gives notice in writing to the Comptroller that he claims th e ship, boat, aircraft, vessel, 
vehicle, animal or goods.  
 Condemnation of 
ships, etc.  17 of 1978.   
121.  If any ship, boat, aircraft, vessel, vehicle, animal or 
goods are seized for any cause of forfeiture under any customs law, and it is alleged that such ship, boat, aircraft, vessel, vehicle, animal or goods are not liable to forfeiture, the proof thereof shall be on the owner or claimant of such 
ship, boat, aircraft, vessel, vehicle, animal or goods.  
 Onus probandi.  
17 of 1978.   
122.  If any ship, boat, aircraft, vessel, vehicle, animal or 
goods are seized as forfeited unde r any customs law, it shall 
be lawful for the Comptroller to order delivery thereof to the 
claimant on his entering into a bond in double the value of 
the same, with two or more sufficient sureties to be first approved of by the Comptroller, with condition that in the event of the ship, boat, aircraft, vessel, vehicle, animal or goods being condemned, the single penalty of the bond shall forthwith be paid to the Comptroller. Delivery of 
forfeited ships.  17 of 1978.  
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  123. (1)  Where any claim is made to any ship, boat, 
aircraft, vessel, vehicle, animal, or goods seized as forfeited under the provisions of this Act, the claimant thereto may institute proceedings against 
the Crown in accordance with any law regulating 
Crown Proceedings for the time being in force, and the court shall determine whether or not such ship, boat, aircraft, vessel, vehicle, animal or goods have been lawfully seized and forfeited under this Act and adjudicate accordingly.  
 Adjudication of 
forfeitures.  17 of 1978.   
 (2)  Notwithstanding anything contained in any other 
law, upon instituting any proceedings to establish a claim to any ship, boat, aircraft, vessel, vehicle, animal or goods seized as forfeited under the 
provisions of this Act, the plaintiff in such 
proceedings shall enter into a bond, with two sufficient sureties to the satisfaction of the Registrar or a magistrate, as the case may be, in the sum of five hundred dollars or in the sum of one hundred and fifty dollars, as the case may be, conditioned for the 
payment of the costs of the proceedings in case the 
plaintiff shall be ordered to pay the same.  
  
124.  All persons acting under th is or any other customs law 
may claim the protection afforded to public authorities under 
the provisions of the Public Authorities Protection Act.  
 Protection: Public 
Authorities 
Protection Act. 
125.  If in any prosecution in respect of any goods seized for 
non-payment of duties or any other cause of forfeiture, or for the recovery of any penalty u nder this Act or any other law 
relating to Customs, any dispute arises whether the customs 
duties have been paid for the goods, or the goods have been 
lawfully imported or lawfully unshipped, or concerning the place whence such goods were brought, then and in every such case the proof thereof shall be on the defendant in such prosecution who shall be competent and compellable to give 
evidence.  
 Disputes as to 
payment of duties. 
126.  In any proceedings taken or instituted under any 
customs law, any of the following averments shall be sufficient without proof of any such fact, unless the defendant 
in such cases proves to the contrary: 
 Averments in  
proceedings. 
          (a) that the Comptroller has directed or elected 
such proceedings to be instituted; or  
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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            (b) that any ship or boat is foreign or belongs 
wholly or in part to Belizean citizens; or  
  
          (c) that any person detained or found on board 
any ship or boat liable to seizure is or is not a 
Belizean citizen; or  
  
          (d) that any person is an officer of customs or is 
the proper officer; or  
  
          (e) when the offence is committed in any part of 
Belize, that the part of Belize named therein is the place where the offence was committed. 
  
127. (1)  If upon any trial a question arises whether any 
person is an appropriate offi cer of the Government of 
Belize, or an officer of customs, or is duly employed for the prevention of smuggling, or is the proper officer, evidence of his having acted as such shall be sufficient, and such person shall not be required to 
produce his commission or deputation unless 
sufficient proof is given to the contrary. 
 Evidence.
 (2)  Every such officer and any person acting in his 
aid and assistance shall be deemed a competent 
witness upon the trial of any suit or other proceeding 
on account of any seizure or penalty as aforesaid, notwithstanding that such officer or other person may be entitled to the whole or any part of such seizure or penalty, or to any reward upon conviction of the penalty charged in such suit or other proceeding.  
  
128.  All actions, suits or other proceedings brought or 
exhibited for any offence agai nst any customs law in any 
court or before any magistrate shall be brought or exhibited 
within three years next after the date of the offence 
committed. 
 Limitation of 
proceedings.   
129.  Notwithstanding section 128 above, when any person 
has been detained for any o ffence against any customs law 
and has made his escape from custody, proceedings may be 
taken in a competent court against such person for such 
offence at any time afterwards, although three years have 
expired.  Escaped persons.  
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  130. (1)  Every officer of customs or other person duly 
authorised to act as such who: Collusion by, and 
bribery of, officers.   
            (a) makes any collusive seizure; or  
  
            (b) delivers up or makes any agreement to 
deliver up, or not to seize any ship, boat or goods liable to forfeiture; or  
  
            (c) takes any bribe, gratuity, recompense or 
reward for the non-performance of his duty, 
  
 shall be guilty of an offence and be liable on 
summary conviction to a fine not exceeding five hundred dollars, or at the discretion of the court, be 
imprisoned for any term not exceeding six months.  
  
 (2)  Every person who gives or offers, or promises to 
give any bribe, recompense or reward, or makes any collusive agreement with any officer or person as aforesaid, to induce him in any way to neglect his 
duty, or to do or conceal or connive at any act 
whereby any of the provisions of any customs law, or any law, rule, order or regulation in force within Belize may be evaded, shall, whether the offer is accepted or performed or not, be liable to a fine not 
exceeding one thousand dollars or to imprisonment 
for any term not exceeding one year. 
  
131. (1)  Subject to subsection (2), all fines, penalties or 
forfeitures recovered under any customs law shall be paid and applied for the public use of Belize.  
 Penalties and 
informers.   
 (2)  The Minister may order that there shall be paid 
to the informer or informers, as the case may be, or in case there is no informer, to the officer making the seizure, out of the moneys so recovered, a part not 
exceeding one half of any fi ne, penalty or forfeiture.  
 40 of 1963.  
 
132.  Every person who contravenes any provision of this 
Act for which no penalty is specially provided, shall be liable on summary conviction to a fine not exceeding one thousand 
dollars or to imprisonment for a term not exceeding two 
years, or to both such fine and term of imprisonment.  General penalty. 18 
of 1994.   G/VAL/N/1/BLZ/1 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  133. (1)  It shall be lawful for the Minister to direct any 
ship, boat or goods whatever seized under any customs law, to be delivered to the proprietor or proprietors thereof, whether condemnation has taken place or not, and also to m itigate or remit any penalty 
or fine or any part of any penalty or fine incurred 
under any such law, or to release from confinement any person or persons committed under any customs law, on such terms and conditions as to him may appear to be proper.  
 Restoration of 
goods, remission of fines, etc.  40 of 1963.   
 (2)  No person shall be entitled to the benefit of any 
order for delivery, mitigation, remission or release under this section, unless such terms and conditions are fully and effectually complied with.  
  
 (3)  If the proprietor of the ship, boat, or goods 
accepts the terms and conditions prescribed by the Minister, he shall not have or maintain any action for recompense or damage on account of such seizure or detention, and the person making such seizure shall 
not proceed in any manner for condemnation.  
 40 of 1963. 
Regulations 
  
134. (1)  The Minister may make such regulations as may 
be necessary for the better carrying into effect of the 
provisions of sections 100 to 102 and by such regulations may exempt goods-in-transit from any requirement of the customs law.  
 40 of 1963.  
Power of Minister 
and Comptroller to make regulations.   
 (2)  The Comptroller shall have power, subject to the 
approval of the Minister, to make regulations for: 
  
            (a) maintaining discipline over customs 
boatmen; and  
 
            (b) carrying the provisions of this Act into 
effect, including regulations prescribing a table of fees, rents, and other charges to be demanded and paid under this Act:  
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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   Provided that no penalty pr escribed by any regulation 
for maintaining discipline over customs boatmen shall provide for a fine exceeding five dollars for any offence, and in case of a repeated or continuing 
offence a further fine excee ding ten dollars for every 
day during which the offence is repeated or continued.  
  
 (3)  Except where a higher penalty is specially 
prescribed, every person who contravenes any 
regulations made by: 
 18 of 1994.  
 
            (a) the Minister, under subsection (1) above, 
commits an offence and shall be liable on summary conviction to a fine not exceeding 
one thousand dollars for to imprisonment for 
a term not exceeding twelve months, or to both such fine and term of imprisonment;  
  
            (b) the Comptroller, under subsection (2) above, 
commits an offence and shall be liable on 
summary conviction to a fine not exceeding 
five hundred dollars or to imprisonment for a term not exceeding six months, or to both such fine and term of imprisonment.  
  
Appeals 
  
135.  Where a person has been convicted of an offence under 
this Act where the penalty imposed or the amount ordered to be paid by the court is more than $20,000 dollars, an appeal shall not itself result in the suspension of the decision under 
appeal, but the appellant may, w ithin the time prescribed for 
filing such appeal, apply to the inferior court which made the decision under appeal for stay of execution on any judgment appealed from (whether civil or criminal), pending the determination of such appeal; a nd if the application is refused 
by the inferior court, the appellant may apply to the Supreme 
Court.  Appeals and stay of 
execution of inferior courts’ decisions.  26 of 1992.  
 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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the Government of Belize  
 
  FIRST SCHEDULE  
SHIP’S REPORT  
[Section 12] 
  
Port of Belize City, Belize 
 
Ship's 
name and 
description Tonnage Belizean 
registered or 
foreign if 
Belizean port 
of registry, if 
foreign, 
country to 
which she 
belongs Number 
of crew Name 
of 
MasterPort or place 
whence arrived 
Name 
 
 Description      
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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the Government of Belize  
 
  Cargo 
 
Marks Nos. Packages and 
description of 
goods Goods, if any, to 
remain on board 
for exportation Name of 
Consignee 
       
 Surplus of Stores remaining on board, viz.: Number of Passengers (if any) Pilot’s name Agent’s name 
 
I declare that the above is a just report of my ship and of her lading, and that the particulars therein inserted are true to the best of my knowledge, and th at I have not broken bulk or delivered any goods 
out of my ship since her departure from the last foreign place of loading.    
(Signed)                                    Master. 
 
Signed and declared this       day of        20
 in the presence of Comptroller of Customs. 
 
_______________ 
 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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Belmopan, by the authority of 
the Government of Belize  
 
  SECOND SCHEDULE 
[Section 16] 
No. 1 
 
Port of Belize City-Inwards 
 
 
Entry of Goods, ex                                                                           Master.  
From                                                           by   
Marks 
and 
Nos. Number 
and 
description 
of package Contents Country 
whence 
importedValue Rate 
of 
duty Amount 
of duty 
       
 I declare the above particulars to be just and true in all respects. 
 Dated     20  
Importer or Agent .   Comptroller .  
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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Belmopan, by the authority of 
the Government of Belize  
 
  No. 2  
[Section 21] 
 
Port of Belize City-Inwards 
 
To be warehoused  
B y        e x   
Master, from 
 
Marks 
and 
Nos. Number and 
description of 
package Contents Quantity Value Country whence 
imported 
      
 I declare the above particulars to be just and true.  
 
Dated      20 .  
 
Importer or Agent.  
 
Comptroller.  G/VAL/N/1/BLZ/1 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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Belmopan, by the authority of 
the Government of Belize  
 
  No. 3 
 
Port of Belize City-Inwards 
 
Ex warehouse 
 
 
B y       2 0  
 
Marks 
and 
Nos. Number 
and 
description 
of package Contents Quantity Importing 
ship and 
date Country 
whence 
importedValue Rate 
of 
duty 
  Amount 
of Duty 
  
   
 
             
 
I declare the above particulars to be just and true.  
Importer or Agent.  
 
Comptroller.  G/VAL/N/1/BLZ/1 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  THIRD SCHEDULE  
 
[Section 37 (1)] 
Entry Outwards 
 
Port of Belize City. 
Ship's Name 
TonnageNo. of 
men Master's 
name Port of 
destination If Belizean, 
name of port 
of her 
registry If foreign, 
name of 
country to 
which she 
belongs 
      
 
Date of entry.  
 
Master or Agent . G/VAL/N/1/BLZ/1 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  FOURTH SCHEDULE [Section 37 (3)] 
 
Content 
 
 Port of Belize City. 
 
Ship's name and 
destination Tonnage If Belizean, port 
of Registry, if 
foreign, the 
country Name of 
master No. of 
passengers 
     
   
B  Marks and 
Nos of 
packages Quantity and 
description of 
goods Shippers 
 
    
 
   
 
I do declare to the best of my belief that the above content is a true account of all goods shipped or intended to be shipped on board the above-named ship, and correct in all other particulars.  
 
Master.  
 
Signed and declared this    day of    20 .  
Before me,   
 
Comptroller, or proper officer of customs.  G/VAL/N/1/BLZ/1 
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  FIFTH SCHEDULE  
 
[Section 37 (4)]  
 
BELIZE 
 
Port of Belize City 
  These are to certify to all whom it may concern that  
 
master or commander of the   burden     tons,  navigated with  
men     built, and having on board  
has here entered and cleared his vessel according to law.  
 
Given under my hand and seal of the Department of Cust oms, at the Port of Belize City in Belize, this 
day of ,     20 .    
Comptroller.  
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THE SUBSTANTIVE LAWS OF BELIZE  REVISED EDITION 2000 
 
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  SIXTH SCHEDULE 
[Section 42] 
 
Shipping Bill 
 
Port of Belize City  
Exporter’s name.   
Ship's 
name TonnageWhether 
Belizean or 
foreign, if 
foreign , the 
country Master's name Port of destination 
     
 
 
Marks and 
Nos. Packages and 
description Quantity Importing ship 
and date Value 
     
 
I declare the particulars above described to be true and correct.   
Exporter or Agent.  
  
Dated    day of      20 .  
  
Comptroller or proper officer of customs.  
 
__________