WT/TPR/S/238/Rev.1 Trade Policy Review 
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III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. There have been no major changes to Belize's customs procedures and legislation since its 
previous review in 2004.  However, Belize has emba rked on a customs modernization project with the 
intention of making customs processing speedier and more efficient.  This will involve the gradual 
introduction of ASYCUDA World at Belize's entry points, replacing the current system of manual processing with one that is electronically based.  Complaints regarding customs valuation decisions 
are still dealt with by Customs, pending the est ablishment of a Customs Tariff Board, which is 
foreseen both in existing and new draft legislation. 
2. Belize's main border measures remain its tariff and an extensive and largely discretionary 
import licensing system, in place to protect domestic  production.  Belize's applied tariff is based on 
the CARICOM Common External Tariff (CET), with some exceptions.
1  The average applied tariff on 
agricultural goods is just over 20% and for non-agricu lture it is just under 10%.  There is a substantial 
binding overhang:  the average MFN tariff is 11.6%, while the bound average is 58.5%.  Belize's 
import licensing regime applies to 123 tariff lines, mainly agricultural products and processed foods.  
Almost all licences are non-automatic.  The system al so lacks transparency:  no detailed information 
is currently available on licences applied for a nd granted, although a database to capture this 
information is being developed.  Belize does not ha ve any trade remedy (anti-dumping, countervailing 
and safeguard) legislation:  in the context of th is Review, the authorities noted that access to these 
measures is not feasible given the costs and time that would be involved for a small administration. 
3. In 2005, Belize introduced a General Sales Tax (GST ), which is applied at a rate of 12.5% on 
all transactions in the production and delivery chain.   This replaced the single-stage Sales Tax.  
previously administered.  A large number of items  (both domestically produced and imported) are 
zero-rated under the GST, or exempt.  However, mi lk, fruits, and vegetables are zero-rated for local 
production only, and sweet bread and buns are exem pt for local production only.  The purpose of 
these tax breaks is to ensure the affordability of b asic necessities.  For the same reason, a number of 
these products, as well as others, are subject to maximum price controls. 
4. In addition to the GST, a Revenue  Replacement Duty (RRD) is levied on 219 tariff lines.  It is 
applied to domestically produced and imported products with the exception of locally produced goods 
that are already subject to excise duties.  In sever al cases the rates applied to CARICOM countries are 
lower than for non-CARICOM countries.  An environmen tal tax of 2% is levied on all imports, with a 
few exceptions, but is not applied to goods produced locally. 
5. Belize's only import prohibitions relate to SPS  and TBT considerations or to prevent 
counterfeit or protect public morals.  Technical re gulations and sanitary and phytosanitary standards 
are, overall, based on international norms.  Ther e have been no changes to the SPS requirements 
placed on imports during the review period, and import permits, sanitary or phytosanitary certificate 
requirements and inspection requirements for various products have not changed.  Animal and plant 
health issues are considered as high priority.  Be lize's Economic development,  and diversification of 
production and trade rely on market access abroad fo r exports of animal and plant products.  That 
                                                      
1 Under the CET, tariff rates are a maximum of 20% for non-exempt industrial goods and 40% for non-
exempt agricultural goods.  CARICOM Members may maintain exceptions for products included in one of three lists.  The CET rates for products contained in List A have been suspended indefinitely, allowing CARICOM 
members to set lower rates.  For products contained in List C, each member may specify its own rates above the 
minimum rates agreed.  List D specifies additional items for which a suspension of the CET rate has been granted to members of the Organization of Eastern Caribbean States and Belize (see also WTO, 2004). Belize WT/TPR/S/238/Rev.1 
 Page 33 
 
 
access to foreign markets can depend on Belize's expor ts meeting the official and private standards 
applied in those markets.  In addition to meeti ng SPS requirements, which involve control of inputs 
like pesticides and herbicides, those standards may al so require the country of origin to be free from 
specific pests and diseases.  Therefore, maintainin g Belize's status as free from such diseases is 
important for Belize's curre nt and potential exports. 
6. Government assistance to business largely takes th e form of tax incentives:  in 2008, customs 
duty remissions were extended to support the tourism and farming sectors, otherwise there have been 
no changes to incentive schemes offered since 2004.  Three programmes involving tax concessions 
for exports are still maintained, and Belize has applie d for and received an extension of the transition 
period for the elimination of export subsidies under these programmes.  Little up-to-date information 
is available on the types of industries benefiting from tax breaks, or revenue  forgone.  The Belizean 
Government does not assist exporters with export finance, insurance or guarantees:  exporters 
financing needs are generally met through loans fro m commercial banks.  Belize applies export taxes 
only on scrap metal, in order to prevent the theft of copper wire in telephone lines.   
7. Belize does not have a competition law in place but active consideration is being given to 
how model CARICOM legislation mi ght be applied.  There have been no changes to Belize's 
intellectual property laws since its previous  review nor to its enforcement regime. 
8. Belize adopted new legislation on government procurement in 2005:  this provides for new 
procurement procedures and strengthens the authority  of the office of the Contractor-General to 
oversee government contracts awarded.  The tenderi ng process has also been decentralized down to 
the level of over 40 procuring entities:  Belize's experi ence with this new system is that there has been 
a lack of uniformity in tendering processes, and hen ce consideration is being given to a return to a 
centralized system.  Little up-to-date inform ation is available on contracts awarded. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures 
9. Belize's main laws containing provisions on customs procedures are the Customs and Excise 
Duties Act and the Customs Regulation Act.2  According to the authorities, new customs legislation, 
which would be harmonized among CARICOM members, is expected to be in force in 2011.  Key 
changes likely to be introduced relate to:  the creation of an appeal board, modernized customs 
procedures;  and a code of conduct for customs officers. 
10. The Belize Customs and Excise Department rema ins the entity responsible for implementing 
customs laws and regulations.3  There are six customs entry points into Belize:  Belize City (port and 
airport) is the main customs entry point.  In fiscal  year 2008/09, the value of imports entering through 
Belize City was over BZ$4 billion (US$2 billion).  Other principal border crossings are at Benque 
Viejo del Carmen, on the border with Guatemal a (which accounted for over BZ$400 million of 
imports in the same year (US$200 million)), and at Santa Elena on the border with Mexico (over 
                                                      
2 Customs and Excise Duties Act, 1949 (Cap 48, 2003) (as amended), the Customs Regulation Act 
1848 (Cap. 49, 2000) and subsidiary regulations.  Vi ewed at:  http://www.belizelaws.org.  The Customs 
Regulation Act has provisions on the various reporting, documentary requirements required from masters of 
ships;  the powers of customs to inspect ships;  and rules on entry and loading of goods.  The Minister of Finance may, with certain conditions attached, grant li cences to ships' masters exempting them from complying 
with the reporting requirements.
   
3 Belize Customs and Excise Department online information.  Viewed at:  http://www.customs.gov.bz/ 
index.html. WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 34 
 
 
BZ$430 million (US$215 million)).4  There are two additional custom s entry points on the coast, at 
Big Creek and at Punta Gorda. 
11. As at the time of Belize's previous review, im ports may be cleared by an importer or broker, 
who must obtain a code from the Comptroller of Customs;  the code is granted automatically.  
Documents required when importing goods are:  a completed Single Administrative Document (or 
C100 form)5;  a bill of lading or waybill;  and a commercial invoice.  Certificates of origin are 
required for imports to benefit from preferentia l tariffs under Belize's free-trade agreements 
(Chapter II).  Documentation from neighbouring coun tries may be required in order to allow Belize 
Customs and Excise to calculate values and freight charges incurred when goods transit overland into 
Belize.6  Import permits and import licences are required for a range of imports (section (vi) below).  
12. The import process involves a number of steps:  checking of customs documentation is 
manual and originals of all documents must be provi ded (Box III.1).  Almost all shipments are subject 
to physical and documentary examination, incl uding shipments subject to expedited clearance 
procedures (below).  The authorities indicated that they do not have a system in place to measure customs clearance times.  However, they noted that they have received complaints from importers that 
these were too long.  The authorities confirmed that no customs processing fees are charged.  
13. The authorities have identified some shortcom ings in Belize's customs system.  These 
include:  complex and inefficient procedures and documentary requirements;  the absence of a 
computerised system for processing customs documen tation;  incomplete or inaccurately prepared 
declarations;  difficulties in monitoring the movement of transit cargo between offices;  and, out of 
date computer equipment.  In addition, customs clearance times are affect ed by the policy of 100% 
documentary validation and almost full documentary  and physical checking at the cargo delivery 
points.
7  
14. A Customs Reform and Modernization Project is in train, which should address some of these 
deficiencies.  The objective of the project is to  make the customs clearance process more efficient 
through the installation of a computerized customs system (ASYCUDA World).8  The implementation 
of Asycuda World should allow traders to submit customs declarations on- line through the internet 
(although a law permitting the use of electronic signatures would first needed to be passed), assess duties and taxes themselves;  and, make payments online.  Likewise, it will help customs to undertake 
more focused risk assessments, better track cargo in tr ansit;  and, produce improved statistical data.  It 
is anticipated that 90% of cust oms clearance processes will be unde rtaken through the system.  The 
authorities noted that a prototype of Ayscuda World is being tested and the system is expected to be 
operational in Big Creek at end 2010 and thereafte r would be gradually ex tended to other customs 
entry points.   
15. The authorities indicated that there are exped ited clearance procedures for perishable goods.  
The goods are cleared through Customs on presentation of the customs declaration, and on payment 
of customs duties plus a deposit of either one-and- a-half or twice the value duty.  A post-delivery 
                                                     
 
4 As set out in the Customs Regulation (Importation and Exportation by Inland Carriage) Rules, 
imports and exports of goods by inland carriage may only pass through Santa Elena or Benque Viejo del Carmen.  Viewed at:  http://www.belizelaw.org/lawadmin/PDF%20files/cap049s.pdf. 
5 This form is not available online.  It may be purchased from Angelus Press in Belize City. 
6 These documents are:  "Pedim ento de Exportacion" (Mexico), "Salida" (Panama) and "SAT" 
(Guatemala).   
7 Belize Customs and Excise Department online information.  Viewed at:  http://www.customs.gov.bz/ 
download/modernization.pdf. 
8 Belize currently uses ASYUC DA Version 2.7, which has been in operation since 1999. Belize WT/TPR/S/238/Rev.1 
 Page 35 
 
 
audit is undertaken by the customs authorities.9  The authorities noted that the demand for expedited 
clearance is mainly from three large importers approximately twice a month.   
Box III.1:  Import procedures:  main steps 
1. Lodging of document:   importer to lodge Single Administrative Document (SAD) with required 
documentation attached in the Entry Box at the Invoice Section at Customs. 
2. Vetting process:   the SAD is vetted by customs officers to en sure it is complete.  If  errors are found the 
SAD is resubmitted to the importer or his/her agent.  In  the event of a valuation query, the SAD is forwarded 
to the valuation section where the valuation officer may as k for additional proof of value.  If this cannot be 
provided by the importer then value adjustment is effected using the six sequential methods of Article VII of 
the GATT.   Thereafter the SAD is returned to the customs officer to complete the vetting process.   
3. ASYCUDA Data entry:   data entry clerks input the SAD into  ASYCUDA (Version 2.7).  If there are 
no errors, the SAD is presented to the Validating Officer. 
4. Validation:   the validating officer stamps the registration number on all SAD copies and supporting 
documents and forwards the SAD to the customs officer in charge of the so-called "Long Room". 
5. Forwarding of documents:   customs officer (Long Room) scrutin izes all declarations and attached 
documents to ensure criteria are met, then forwards the stamped SADs to relevant persons, including:   the 
invoice collector, duty free officer and export officer, for further approval and verification processes.  
Thereafter the SAD is returned to  the customs officer (Long Room). 
6. Final verification of documents:   customs officer passes the SAD to the invoice inspector who verifies 
the documents.  If no errors are fo und, documents are sent back to the customs officer who undertakes a final 
check of all documentation.  All assessed declarations that attract taxes are written in a control ledger and 
forwarded to the customs cashier.  Assessed SADs that do  not attract taxes are entered in a control ledger and 
placed in the free box. 
7. Importer/agent:   when there is no duty to be paid, the importer/agent signs the free box ledger to 
confirm receipt of declaration.  Wh ere duties are to be paid the importe r must pay the customs cashier, who 
captures the payment in ASYCUDA and, where relevant, forwards copies of the document to Beltraide and 
the Ministry of Finance.   
Source:  Information provided by the authorities. 
 
16. Belize does not have a system whereby importers may request an advance ruling on 
classification decisions prior to import of goods.  Th e authorities indicated that rulings are requested 
occasionally but the responses provided by Customs are not legally binding.  
17. There have been no substantial changes in the procedures for complaining about customs 
decisions since Belize's previous review.  The Cu stoms Tariff Board, which is foreseen in the 
Customs Regulation Act (Section 52) to deal with valuation and classification disputes, has not yet 
been established.  However, its creation is envisaged  in proposed new customs legislation (see above).  
Complaints may be taken up directly with the cust oms authorities, culminating with the Comptroller 
of Customs if unresolved at lower levels.  This is an informal process, and there are no internal 
guidelines setting out procedures and time-frames to be followed.  In principle, any decision by the 
Comptroller may be appealed first to the Financial Secretary or the Minister of Finance and then to 
the Supreme Court.  The authorities indicated that, in practice, all valuation and classification disputes have been resolved administratively.  In some inst ances, classification disputes have been resolved by 
the Customs Classification Committee, comprising cu stoms officials, a member of the broker's 
Association and the respective importer (or his/her representative).  The authorities indicated that 
there are few complaints, but no statistics are available on the number or type of complaints raised during the period under review, or their outcome. 
                                                     
 
9 In this regard, the Audit Section reviews the declar ation, and submits a report to the Comptroller, who 
tasks the respective sections to respond or act on the contents of the report.   WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 36 
 
 
18. Preventing contraband constitutes a major challe nge, particularly given Belize's limited ability 
to patrol its borders to prevent this activity.  Fo r this reason, amendments were made to the Customs 
Regulation Act in 2005 to strengthen enforcement measures:  fines for customs violations were 
increased from BZ$500 and, in default, a prison te rm of maximum six months, to BZ$5,000 and a 
maximum three-year prison term.10  The authorities also intend to in tensify post-auditing activities.  
19. Goods in transit are subject to an administration f ee.  This is levied at a general rate of 1.5% 
of the c.i.f. customs value, with particular rat es for whiskey and other potable spirits (BZ$1.50 per 
gallon);  wine and beer (2%);  cigarettes (BZ$1 pe r 1,000 cigarettes);  fresh fruit and vegetables and 
spices (1%);  and lumber (1.5%).11  According to the authorities, there is significant transit activity 
through Belize's free zone into ne ighbouring countries (Chapter III(3)(iv)).  In fiscal year 2008/09 the 
value of goods in transit was just over BZ$520 m illion (US$260 million).  Documentary requirements 
are the same as for regular trade but additional documentation may be required for cigarettes (a 
certificate of origin) and for for SPS and IPR reasons.   
(ii) Customs valuation  
20. Belize's rules on customs valuation are containe d in the Third Schedule to the Customs and 
Excise Duties Act.  These rules have not changed since Belize's previous Review.12  Belize uses the 
transaction value as primary basis for determining cu stoms value in all cases.  If it is not possible to 
apply the transaction value, the other methods set out in the WTO Customs Valuation Agreement are 
applied sequentially.  The authorities claim that in 2009, the transaction value was used in around 
95% of cases.  The Central Bank provides the Comptr oller of Customs a weekly exchange rate for 
foreign currencies against the U.S. dollar, wh ich is used for customs valuation purposes. 
21. In 2008, Belize notified its legislation on cu stoms valuation to the WTO as well as its 
responses to the Checklist of Issues on Implementation and Administration of the Agreement on Customs Valuation.
13  Belize has indicated that it intends to amend its legislation to deal specifically 
with valuation appeals, as part of the process of implementing harmonized CARICOM customs 
legislation (section (i) above).14   
22. Belize's legislation and its notified checklis t have been discussed in the WTO Committee on 
Customs Valuation.15  The United States and Canada submitted written questions to Belize related to:  
appeals processes;  publications of laws, regulations , judicial decisions and administrative rulings of 
general application giving effect to the Cust oms Valuation Agreement;  incorporation of the 
interpretative notes to the Agreement;  and the right  to a written explanation from Customs regarding 
how the customs value was determined.16  Belize has responded to  Canada's questions.17  As at May 
2010, responses to the United States' questions were pending.   
                                                      
10 Act to Amend the Customs Regulation Act, No. 44 of 2005.  Not available online. 
11 This legal basis for this fee is the Customs Regulation Act, and the related Goods in Transit 
(Administration Charges) Order.  Viewed at:  h ttp://www.belizelaw.org/lawadm in/PDF%20files/Cap049s.pdf. 
12 Customs and Excise Duties Act Cap. 48.  Vi ewed at:  http://www.cus toms.gov.bz/download/ 
customsexcise_duties.pdf. 
13 WTO documents G/VAL/N/2/BLZ/1, 26 May 2008 and G/VAL/N/1/BLZ/1, 28 May 2008. 
14 WTO document G/VAL/W/183, 4 September 2009. 
15 Oral questions were posed by the United States and Canada at the meeting of 17 October 2008 
(WTO document G/VAL/M/46/Rev.1, 29 April 2009).   
16 Written questions from the United States and Canada are respectively available in WTO documents 
G/VAL/W/175, 27 January 2009 and G/VAL/W/176, 27 April 2009.  Further clarifications were requested 
orally by the United States at the meeting of 26 October 2009 (WTO document G/VAL/M/48, 
23 December 2009). 
17 WTO document G/VAL/W/183, 4 September 2009. Belize WT/TPR/S/238/Rev.1 
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23. In addition to the rules on customs valuation set  out in the Customs and Excise Duties Act, 
the Customs Regulation Act contains customs valu ation rules, giving the Comptroller of Customs 
wide discretion to determine the customs value of an imported product.18  The authorities confirmed 
that while these provisions are still on the books, this di scretion is not used in practice.  The Customs 
Regulation Act also contains provisions (amended in  2005) on customs valuation for the purposes of 
assessing penalties.  Where penalties are based on the value of goods, the value should be estimated 
"according to the price at which the goods of like sort or description of the best quality, upon which 
all taxes, duties and other charges payable upon im portation have been paid, are sold in the open 
market".19 
24. The authorities noted that customs valuation poses a particular problem with respect to 
second-hand vehicles and gifts for which invoices are not  available.  In cases where the transaction 
value is questioned and additiona l proof in relation to the valu e cannot be furnished, Customs 
determines the value, in consultation with th e importer, through internet research.   
(iii) Rules of origin 
25. Belize applies no non-preferential rules of origin .  Preferential rules of origin are applied 
within the context of Belize's participation in  CARICOM, through the EU-CARIFORUM European 
Partnership Agreement, and through the Partial Sc ope Agreement with Guatemala (Table III.1).   
Table III.1 
Preferential rules of origin  
Agreement/country Rules 
CARICOM Article 84 of the Revised Treaty d eals with rules of origin.  Goods must have been wholly obtained or produced 
within CARICOM (intra-CARICOM cumulation applies) .  Goods produced within CARICOM from materials 
imported from third countries must have  been substantially tran sformed:  this may be specifically defined for 
each tariff heading as set out Schedule I of the Revise d Treaty, otherwise it is achieved by a change of tariff 
heading.   
CARIFORUM-EC 
European Partnership 
Agreement Rules of origin are set out in Article 10 to the Agreem ent and Protocol I.  Products must have been wholly 
obtained within the parties or have undergone sufficient wo rking/processing as set out in  Annex II to Protocol I.  
Cumulation among the parties applies and, under certain conditions, may also  include ACP states and the EU's 
overseas countries and territories (OCT's).  At th e request of the CARIFORUM states, and under certain 
conditions, CARIFORUM origin may also be conferre d on goods incorporating materials from certain 
neighbouring countries without sufficien t working/processing being required.  These countries are:  Colombia, 
Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Me xico, Nicaragua, Panama, a nd Venezuela.  Goods are 
considered as originating if the valu e of all non-originating materials does not exceed 15% of the ex-works price 
of the product.  
Belize-Guatemala 
Partial Scope 
Agreement Specific rules of origin relating to th e goods covered by the Partial Scope Ag reement are set out in Annex IIIA to 
the Agreement.  If not wholly produced in one or both c ountries, origin is generally conferred by a change in 
tariff heading. 
 
Source: Revised Treaty of Chaguramas.  Viewed at:   http://www.caricomlaw.org/doc.p hp?id=131;  EU-CARIFORUM 
EPA.  Viewed at:  http://www.crnm.org;  and Belize- Guatemala Partial Scope Agreement.  Viewed at:  
http://www.belize.org/ tiz/belize-guatem ala-partial-scope-agreement. 
                                                      
18 Article 17(5) of the Customs Regulation Act (h ttp://www.caricomlaw.org/docs/cap049.pdf) specifies 
that "nothwithstanding 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 they are not valued according to 
their true value and that they are pr operly chargeable with a higher amount of duty then 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 be st judgement ought to have been give n 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".   
19 Act to amend the Customs Regulation Act, No. 44 of 2005.  The language amends previous 
provisions, which stipulated that such values are to be taken as "the customs value before the payment of duties and other rates and charges payable on importation of such goods". WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 38 
 
 
(iv) Tariffs 
26. In 2009, customs duties contributed 15% to government revenue (Chapter I).  Since its 
previous review, Belize has reduced applied rat es on the 23 tariff lines where these applied rates 
exceeded the bound rates.   
(a) Applied tariff 
27. Belize's MFN applied customs tariff is contai ned in the Second Schedule to the Customs and 
Excise Duties Act (as amended).  It is based on CARICOM's Common External Tariff (CET), with 
certain exceptions.  Under the CET, maximum tariff  rates are set at 20% for non-exempt industrial 
goods, and 40% for non-exempt agricultural goods. 
28. The National Assembly has authority to change  tariff rates through amendments to the Act, 
and since 2004, has made three such amendments:  Act No. 14 of 2010 removed duties on a variety of 
tariff lines, to lower the cost of living, and intr oduced new tariff subheadings.  Act No. 3 of 2009 
introduced changes related to other motor spirits;  and Act No. 11 of 2008 introduced changes related 
to poultry feed, cattle feed, pig feed, aviation spirit, and other motor spirits.  In addition, in 2009, the 
tariff was amended to implement the CARICOM Co mmon External Tariff based on the 2007 version 
of the Harmonised System of Classification (HS).20  Under Article 20 of the Customs and Excise 
Duties Act, the Minister has the authority to issue orders to reduce or abolish any MFN applied tariff or raise it to its original level before its reduction or abolition.  These orders must be presented to the 
National Assembly, and are subject to negative resolution.  The authorities indicated that this authority is not used in practice.  
29. Belize's tariff comprises 6,305 tariff lines at the HS eight-digit level.  There are 12 tariff rates 
applied:  the most frequent is 5%, followed by 20% and duty free.
21  Specific rates are applied on 
0.7% of all tariff lines (total of 43 tariff lines) , which cover potatoes, onions, certain alcoholic 
beverages, tobacco products, and fuels.  Belize do es not apply any tariff quotas (Table III.2).  Duties 
are calculated on the c.i.f. value of the goods. 
Table III.2 
Structure of the tariff schedule, 2004 and 2010 
 2004 2010 
Total number of tariff lines 6,338 6,305 
Non- ad valorem  tariffs (% of all tariff lines) 0.7 0.7 
Non- ad valorem  with no AVEs (% of all tariff lines) 0.7 0.7 
Tariff quotas (% of all tariff lines) 0.0 0.0 
Duty-free tariff lines (% of all tariff lines) 9.6 9.8 
Dutiable lines tariff average rate (%) 12.5 12.9 
Domestic tariff "peaks" (% of all tariff lines)a 7.8 9.3 
International tariff "peaks" (% of all tariff lines)b 27.6 27.9 
Bound tariff lines (% of all tariff lines) 97.1 97.4c 
a Domestic tariff peaks are defined as those exceed ing three times the overall average applied rate. 
b International tariff peaks are defined as those exceeding 15%. 
c 163 lines are unbound and 1 line is partially unbound. 
Source:  WTO Secretariat calculations, based on data provided by the authorities of Belize. 
                                                      
20 Act to amend the Customs and Excise Duties Act, No. 7 of 2009. 
21 The respective tariff levels and number of tariff lin es are:  duty free (617 lines);  5% (3,333);  10% 
(220);  15% (328);  20% (1,078);  25% (60);  30% (35);  35% (55); 40% (409);  45% (42);  50% (69); 100% (12). Belize WT/TPR/S/238/Rev.1 
 Page 39 
 
 
30. Belize's simple average MFN tariff (excluding specific rates) is 11.6% (11.3% at the time of 
its last Review).  The average applied tariff for ag riculture (WTO definition) is just over 20%, with 
tariffs ranging from 0% to 100%.  For non-agriculture  the average is 9.9%, with tariffs ranging from 
0% to 50% (Table III.3).  This reflects CARI COM policy of according high tariff protection to 
agriculture and agri-processing.  Generally, unpro cessed products attract the highest tariffs, followed 
by fully processed products.  For some manufactured  products, such as textiles and apparel, wood 
products, paper and printin g products, chemicals and plastics, and non-metallic mineral products, the 
highest tariffs fall on semi-processed products.22  Items attracting an MFN applied rate of 100% are 
water (mineral, aerated, natural);  aerated beverages;   beverages containing cocoa;  malt beverages;  
and beer and stout.  Tariff rates of 50% apply to cer tain wood products, jewellery items, and firearms 
and their parts.  
Table III.3  
Summary analysis of the MFN tariff, 2010  
MFNa 
Description No. of lines Average 
(%) Range 
(%) Coefficient of 
variation 
(CV) Final bound 
averageb 
% 
Total 6,305 11.6 0 - 100 1.1 58.5 
HS 01-24 1,128 23.0 0 - 100 0.8 101.6 
HS 25-97 5,177 9.2 0 - 50 1.0 52.5 
By WTO category      
WTO Agriculture 1,031 20.5 0 - 100 0.9 100.8 
 - Animals and products thereof 151 28.3 0 - 45 0.6 104.2 
 - Dairy products 25 6.0 0 - 20 1.1 100.0 
 - Coffee and tea, cocoa, sugar, etc. 172 19.4 0 - 45 0.8 100.1 
 - Cut flowers, plants 48 12.3 0 - 40 1.2 100.0 
 - Fruit and vegetables 259 25.4 0 - 45 0.6 101.8 
 - Grains 29 16.4 0 - 40 0.8 103.1 
 - Oil seeds, fats and oils and their products 95 15.6 0 - 40 1.1 100.3 
 - Beverages and spirits 108 33.3 5 - 100 0.9 104.1 
 - Tobacco 10 5.0 5 - 5 0.0 106.7 
 - Other agricultural products n.e.s. 134 5.9 0 - 40 1.2 97.2 
WTO Non-agriculture (including petroleum) 5,274 9.9 0 - 50 1.0 51.7 
 - WTO Non-agriculture (excluding petroleum) 5,247 10.0 0 - 50 1.0 51.5 
   - Fish and fishery products 175 29.7 0 - 45 0.5 108.3 
   - Mineral products, precious stones and precious 
      metals 395 11.9 0 - 50 1.2 50.5 
   - Metals 719 6.3 0 - 20 0.9 50.0 
   - Chemicals and photographic supplies 1,006 6.9 0 - 35 0.8 50.2 
   - Leather, rubber, footwear and travel goods 179 10.3 0 - 30 0.7 50.2 
   - Wood, pulp, paper and furniture 330 11.0 0 - 50 0.8 51.6 
   - Textile and clot hing 915 11.3 0 - 30 0.7 56.2 
   - Transport equipment 192 10.8 0 - 45 1.1 50.0 
   - Non-electric machinery 585 6.1 0 - 45 0.8 50.0 
   - Electric machinery 267 9.9 0 - 45 0.8 50.0 
   - Non-agriculture articles n.e.s. 484 14.1 0 - 50 0.9 50.4 
 - Petroleum 27 4.2 0 - 25 1.9 69.5 
By ISIC sectorc      
Agriculture and fisheries 411 22.9 0 - 50 0.8 95.6 
Mining 107 7.4 0 - 50 1.4 51.8 
Manufacturing 5,786 10.9 0 - 100 1.0 56.7 
By HS section      
  01  Live animals & prod. 331 27.7 0 - 45 0.6 102.4 
  02  Vegetable products 382 20.8 0 - 40 0.8 101.0 
  03  Fats & oils 54 23.1 0 - 40 0.7 100.0 
  04  Prepared food, etc. 361 20.9 0 - 100 0.9 102.3 
  05  Minerals 188 6.6 0 - 30 1.0 54.9 
Table III.3 (cont'd) 
 
                                                      
22 WTO document WT/TPR/S/134, 14 June 2004 (Chart III.2). WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 40 
 
 
MFNa 
Description No. of lines Average 
(%) Range 
(%) Coefficient of 
variation 
(CV) Final bound 
averageb 
% 
  06  Chemical & prod. 937 6.7 0 - 35 0.8 52.7 
  07  Plastics & rubber 244 7.7 0 - 30 0.9 50.1 
  08  Hides & skins 80 10.7 5 - 20 0.7 60.4 
  09  Wood & articles 131 12.7 0 - 50 0.7 53.6 
  10  Pulp, paper, etc. 175 7.9 0 - 35 0.9 50.3 
  11  Textile & articles 902 11.0 0 - 20 0.7 57.8 
  12  Footwear, headgear 60 16.1 0 - 20 0.4 50.0 
  13  Articles of stone 186 10.7 0 - 30 0.7 50.0 
  14  Precious stones, etc. 62 28.0 0 - 50 0.8 50.0 
  15  Base metals & prod. 711 6.6 0 - 20 0.9 50.0 
  16  Machinery 869 7.4 0 - 45 1.0 50.0 
  17  Transport equipment 203 10.6 0 - 45 1.1 50.0 
  18  Precision equipment 230 12.8 0 - 50 1.2 50.0 
  19  Arms and ammunition 24 31.0 0 - 50 0.6 50.0 
  20  Miscellaneous manuf. 167 15.7 0 - 35 0.5 51.8 
  21  Works of art, etc. 8 20.0 20 - 20 0.0 52.9 
By stage of processing      
Unprocessed 818 18.8 0 - 50 0.9 78.9 
Semi-processed products 1,850 5.7 0 - 50 0.9 52.2 
Fully-processed products 3,637 13.0 0 - 100 0.9 58.4 
 
a Lines with non- ad valorem  duties are excluded from the calculations.  
b Bound rates are provided in HS02 classifica tion and applied rates in HS07; therefor e there may be a difference between the 
number of lines included in the calculation. 
c ISIC (Rev.2) classification, excluding electricity (1 line). 
 
Source:  WTO Secretariat estimates, based on data provided by the authorities of Belize. 
(b) Bindings in the WTO 
31. Belize no longer has any applied tariffs that exceed the bound rate. 
32. As reported in Belize's previous TPR, 97% of tariff lines are bound.  The unbound tariff lines 
concern mostly fish and fish products.  Also left  unbound were tariffs on:  dustbins, singlets and other 
vests, tin foil, scissors and shears, centrifuges, projectors, watch parts, furniture, playing cards, 
artificial Christmas trees, fishing rods and hooks , worked ivory and vegetable or mineral carving 
material, crayons, pencils, boards, drawings and past els, hand riddles and certain articles of zinc and 
magnesium, electrical machinery and equipment and vehicles.23 
33. Agricultural products (WTO definition) were bound at a general ceiling rate of 100%, except 
for some lines bound at 110% or 70%.24  Other duties and charges on agricultural products were 
bound at 14%, except for chewing gum (29%), beer  (14% stamp duty plus revenue replacement duty 
of BZ$19.06 per imperial gallon)25, alcoholic beverages (104%),  and tobacco products (89%).26  The 
general ceiling binding for non-agricultural products  is 50%, except for some lines bound at 70% or 
110%.27  Belize also bound other duties and charges a pplied on certain non-ag ricultural goods.  These 
                                                      
23 WTO (2004). 
24 The items bound at 110% are certain meat and prepared meat products, honey, certain vegetables, 
cashew nuts, certain fruits, maize, rice, soya bean, ground nuts, raw cane sugar, preserved vegetables, fruits, 
nuts, various jams, various fruit juices , pepper sauce, various alcoholic beve rages, various tobacco products, and 
essential oils of citrus fruit and ginger.  The items boun d at 70% are wheat of meslin flour and uncooked pasta. 
25 The stamp duty has been repealed. 
26 WTO document G/SP/7, 24 October 1994. 
27 The items bound at 110% are:  crustaceans, mollu scs and othere aquatic invertebrates prepared or 
preserved and dolomite.  The items bound at 70% are:  various fuels, soap, bleaches, matches, rodenticides, Belize WT/TPR/S/238/Rev.1 
 Page 41 
 
 
bindings range from 2% for fertilizers to 44% for aviation spirit.  For some of these products, 
including gasoline, gas oils, and butane, the bindings for other duties and charges specify both ad valorem  and specific rates. 
(c) Customs duty exemptions 
34. Under the Customs and Excise Duties Act the Mini ster of Finance has authority to grant full 
or partial customs duty remissions for imports  by charitable, religious, and non-governmental 
organizations, under certain circumstances.  An am endment to the Act in 2008, expanded the list of 
eligible products to:  capital goods imported by small licensed hotel and guesthouse operators for the 
improvement of their properties;  passenger vans of up to 18 seats imported by small licensed tour 
operators for the improvement of the quality of th eir services;  and farm machinery and implements 
imported by small-scale farmers for use in their farming activities.
28  This was further expanded in 
2010 to include essential consumable items such as be d linens, towels, and carpets imported by small 
licensed hotel and guest house operators  for the running of their businesses.29  No information is 
available on revenue forgone as a result of remissions granted.   
(d) Preferential tariffs 
35. Belize grants duty-free access to most CARICOM imports, provided rules of origin criteria 
are met.  Goods from CARICOM MDCs30 that are subject to MFN tariff rates are listed in the Fifth 
Schedule of the Customs and Excise Duties Act.31  There have been some changes to this list since 
Belize's previous Review but the current list was not available.  Belize will commence tariff 
reductions under the EU-CARIFOR UM EPA in 2011 (Chapter II). 
(v) Other charges affecting imports  
(a) Revenue replacement duty 
36. The Minister of Finance has the authority to impose a revenue replacement duty (RRD) on 
any good.  The purpose of this duty is to raise revenue.32  Imposition is through the issuance of a 
                                                                                                                                                                     
statuettes and other ornamental articles, various suitcases and bags, various items made of wood, matting of 
vegetable materials, toilet paper, sanitary towels an d tampons, various clothing articles and accessories, linens 
and curtains, furniture of material other than wood, dolls representing human beings, toys representing non-
human creatures, pen/pencil holders, and original sculptures. 
28 Act to amend the Customs and Excise Duties Act, No. 11 of 2008. 
29 Act to amend the Customs and Excise Duties Act, No. 14 of 2010. 
30 The CARICOM MDCs are Barbados, Guyana, Jamaica, and Trinidad and Tobago. 
31 The lines listed in the Fifth Schedule of the Cu stoms and Excise Duties Act are:  wheat flour, 
biscuits, beer, stout, ale, gin, rum, whisky, vodka, tobacco (except cigars), coir products, mats and matting, 
petroleum products, brushes made with plastic bristles (except paint and artists' brushes), preserved fruits and 
fruit preparations (except frozen citrus concentrates and citrus segments), prepared paints, enamels, lacquer and 
varnishes, tyres and tubes for vehicles, cleaning prepar ations without soap, fertilizers, crates and wooden 
containers, finished structural parts of iron or steel, radio and televisi on sets, accumulators, wooden and metal 
furniture, mattresses, underwear and shirts of knitted fabr ics, underwear, shirts and nightwear (of fabrics other 
than knitted outerwear of non-knitte d textile fabrics), and footwear (wholly or mainly of leather). 
32 The Customs and Excise Duties Act, 1949 (Section 25 (1)) authorizes the Minister of Finance to issue 
an order imposing the RRD on specific goods "where any customs duty or entry tax chargeable in respect of the 
goods of a class or description imported into the countr y 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" (See also WTO, 2004). WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 42 
 
 
Ministerial Order, which must be approved by the National Assembly.  There have been five such 
orders since 2004.33   
37. Under the 2010 Revenue Replacement Duty Or der, duties apply to imports as well as 
domestic production with the exception of locally pr oduced goods already subj ect to excise duties, 
where the latter applies (see above).  In  the absence of trade data to calculate ad valorem  equivalents 
of specific excise taxes, it was not possible to dete rmine how excise tax rates compared to RRD rates. 
38. The RRD is charged on 219 tariff lines.  Rates are mostly ad valorem , and range from 5% to 
50%.  In several cases, the rates applied to CARI COM countries are lower than those applied to non-
CARICOM countries (and there is no RRD le vied on ice-cream coming from CARICOM). 
(Table III.4) 
Table III.4 
Products subject to revenue  replacement duty (RRD), 2010a 
HS code, 4-digit 
(No. lines 8-digit) Description (4-digit) RRD rate RRD rate 
(CARICOM) 
2208 (2) Undenatured ethyl alcohol of an alco holic strength by volume of less than 
80% vol;  spirits, liqueurs and other spirituous beverages BZ$90 per 
imp. gallon BZ$90 per 
imp. gallon 
2208 (8) Undenatured ethyl alcohol of an alco holic strength by volume of less than 
80 % vol; spirits, liqueurs and other spirituous beverages BZ$50 per 
imp. gallon BZ$50 per 
imp. gallon 
2402 (1) Cigars, cheroots, cigarillos and cigare ttes, of tobacco or of tobacco substitutes BZ$117.5 
per lb BZ$88 per lb 
2203 (2) Beer made from malt BZ$36.44 
per imp. gallon BZ$6.00 per 
imp. gallon 
2204 (3) Wine of fresh grapes, including fortified wi nes;  grape must other than that of 
heading 20.09 BZ$20 per 
imp. gallon  BZ$20 per 
imp. gallon 
2205 (2) Vermouth and other wine of fresh grapes  flavoured with plants or aromatic 
substances BZ$20 per 
imp. gallon  BZ$20 per 
imp. gallon 
2206 (1) Other fermented beverages (for example, cider, perry, mead);  mixtures of 
fermented beverages and mixtures of fermented beverage s and non-alcoholic 
beverages, not elsewhere specified or included BZ$20 per 
imp. gallon BZ$20 per 
imp. gallon 
2008 (1) Fruit, nuts and other edible parts of pl ants, otherwise prepared or preserved, 
whether or not containing added sugar or other sweetening matter or spirit, 
not elsewhere specified or included 50% 50% 
2105 (1) Ice cream and other edible ice, whether or not containing cocoa 50% 0% 
2201 (1) Waters, including natural or artificial mi neral waters and aerated waters, not 
containing added sugar or other swee tening matter nor flavoured;  ice and 
snow 50% 50% 
2009 (72) Fruit juices (including grape must) and vegetable juices, unfermented and not 
containing added spirit, whether or not containing added sugar or other 
sweetening matter 40% 30% 
2201 (2) Waters, including natural or artificial mi neral waters and aerated waters, not 
containing added sugar or other swee tening matter nor flavoured;  ice and 
snow 30% Specific rates 
that vary according to 
volumea 
2202 (2) Waters, including mineral waters and aer ated waters, containing added sugar 
or other sweetening matter or flavoured , and other non-alcoholic beverages, 
not including fruit or vegetable juices of heading 20.09 30% Specific rates 
that vary according to 
volumea 
3303 (1) Perfumes and toilet waters 25% 25% 
3304 (6) Beauty or make-up preparations and pr eparations for the care of the skin 
(other than medicaments), including sunscreen or sun tan preparations;  
manicure or pedicure preparations 25% 25% 
Table III.4 (cont'd) 
 
                                                      
33 These amendments are contained in Revenue Replacement Duty (Consolidation)(Amendment) 
Orders Numbers:  1 of 2004;  5 of 2004;  9 of 2004;  8 of 2008 and 61 of 2010.    Belize WT/TPR/S/238/Rev.1 
 Page 43 
 
 
HS code, 4-digit 
(No. lines 8-digit) Description (4-digit) RRD rate RRD rate 
(CARICOM) 
3305 (3) Preparations for use on the hair 25% 25% 
3306 (3) Preparations for oral or dental hygien e, including denture fixative pastes and 
powders;  yarn used to clean between the teeth (dental floss), in individual 
retail packages 25% 25% 
3307 (5) Pre-shave, shaving or after-shave pr eparations, personal deodorants, bath 
preparations, depilatories and other perf umery, cosmetic or toilet preparations, 
not elsewhere specified or included; pr epared room deodorisers, whether or 
not perfumed or having disinfectant properties 25% 25% 
9302 (1) Revolvers and pistols, other than  those of heading 93.03 or 93.04 20% 20% 
9303 (4) Other firearms and similar devices which operate by the firing of an explosive 
charge (for example, sporting shotguns  and rifles, muzzle-loading firearms, 
Very pistols and other de vices designed to project only signal flares, pistols 
and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 20% 20% 
9304 (1) Other arms (for example, spring, air or gas guns and pistols, truncheons), 
excluding those of heading 93.07 20% 20% 
9305 (4) Parts and accessories of articles of headings 93.01 to 93.04 20% 20% 
6810 (1) Articles of cement, of concrete or of ar tificial stone, whether or not reinforced 20% 20% 
1704 (2) Sugar confectionery (i ncluding white chocolate), not  containing cocoa 15% 15% 
7610 (1) Aluminium structures (excluding prefabricated buildings of heading 94.06) 
and parts of structures (for example,  bridges and bridge-sections, towers, 
lattice masts, roofs, roofing framewor ks, doors and windows and their frames 
and thresholds for doors, balustrades, pillars and columns); aluminium plates, 
rods, profiles, tubes and the like, prepared for the use in structures 15% 15% 
8704 (4) Motor vehicles for the transport of goods 15% 15% 
0210 (2) Meat and edible meat offal, salted, in brine, dried or smoked;  edible flours 
and meals of meat or meat offal 10% 10% 
1106 (1) Flour, meal and powder of the dried legu minous vegetables of heading 07.13, 
of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8 10% 10% 
1601 (4) Sausages and similar products, of meat, meat offal or blood; food preparations 
based on these products 10% 10% 
1602 (2) Other prepared or preserved meat, meat offal or blood 10% 10% 
2007 (4) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, 
obtained by cooking, whether or not  containing added sugar or other 
sweetening matter 10% 10% 
2002 (3) Waters, including mineral waters and aer ated waters, containing added sugar 
or other sweetening matter or flavoured , and other non-alcoholic beverages, 
not including fruit or vegetable juices of heading 20.09 10% 10% 
7113 (4) Articles of jewellery and parts thereof, of  precious metal or of metal clad with 
precious metal 10% 10% 
7114 (3) Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious 
metal or of metal clad with precious metal 10% 10% 
7116 (2) Articles of natural or cultured pearls, precious or semi-precious stones 
(natural, synthetic or reconstructed) 10% 10% 
7117 (3) Imitation jewellery 10% 10% 
8701 (1) Tractors (other than tractors of heading 87.09) 10% 10% 
8704 (7) Motor vehicles for the transport of goods 10% 10% 
9113 (1) Watch straps, watch bands and watc h bracelets, and parts thereof 10% 10% 
7610 (1) Aluminium structures (excluding prefabricated buildings of heading 94.06) 
and parts of structures (for example,  bridges and bridge-sections, towers, 
lattice masts, roofs, roofing framewor ks, doors and windows and their frames 
and thresholds for doors, balustrades, p illars and columns);  aluminium plates, 
rods, profiles, tubes and the like, prepared for use in structures 5% 5% 
8525 (1) Transmission apparatus for radio broad casting or television, whether or not 
incorporating reception apparatus or sound recording or reproducing 
apparatus;  television cameras, digita l cameras and video camera recorders 5% 5% 
8528 (1) Monitors and projectors, not incorporating televisi on reception apparatus;  
reception apparatus for television,  whether or not incorporating 
radiobroadcast receivers or sound or vi deo recording or reproducing apparatus 5% 5% 
8702 (14) Motor vehicles for the transport of ten or more persons, including the driver 5% 5% 
8703 (4) Motor cars and other motor vehicles prin cipally designed for the transport of 
persons (other than those of headi ng 87.02), including station wagons and 
racing cars 5% 5% 
Table III.4 (cont'd)  WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 44 
 
 
HS code, 4-digit 
(No. lines 8-digit) Description (4-digit) RRD rate RRD rate 
(CARICOM) 
9006 (8) Photographic (other than cinematographi c) cameras;  photographic flashlight 
apparatus and flashbulbs other than  discharge lamps of heading 85.39 5% 5% 
9007 (4) Cinematographic cameras and projectors,  whether or not incorporating sound 
recording or reproducing apparatus 5% 5% 
9101 (7) Wrist-watches, pocket-watches and ot her watches, including stop-watches, 
with case of precious metal or of  metal clad with precious metal 5% 5% 
9102 (7) Wrist-watches, pocket-watches and ot her watches, including stop-watches, 
other than those of heading 91.01 5% 5% 
 
a These specific rates are:  BZ$0,065 per unit not exceeding 12 fl. oz;  BZ$0,08 per unit exceeding 12 fl.oz but not exceeding 
33,7802 fl. oz;  and BZ$0,1632 per every 33,8140 fl.o z for volumes in excess of 33,7802 fl. oz. 
 
Source : Revenue Replacement Order, SI No . 61 of 2010 (not available online). 
(b) Environmental tax 
39. An environmental tax is levied on all imports , including from CARICOM members.  The tax 
is levied at a rate of 2% of the customs value of the goods (1% at the time of Belize's previous 
Review).  Certain basic items, like medicines and medical supplies for human use, and basic 
foodstuffs, including rice, beans, potatoes, coffee, t ea, butter and butter substitu tes, cheese, margarine, 
cooking oil, shortening, lard a nd lard substitutes, powdered and condensed milk, baby formula, 
sardines, meat of swine (salted or in brine), corn ed beef, and salt are exempted.  Domestic products 
are not subject to the tax.34 
(c) General Sales Tax 
40. A new General Sales Tax Act was adopted in  2005, and implementing regulations were 
issued in 2006.35  The General Sales Tax (GST) is currently  applied at a general rate of 12.5% (up 
from 10% in 2005 and the 9% Sales Tax applie d at the time of Belize's previous TPR).36   
41. The GST replaced the Sales Tax, a single-stage tax levied on imports and domestically 
produced goods and services.  The GST is charged on goods and services, with some exceptions (see below) on all transactions in the production and delivery chain.  The tax is paid by the consumer in 
the final selling price (which includes any excise tax where levied).  For imports, the GST is levied on 
the customs value plus all other duties and taxes.  It  is collected by the Comp troller of Customs at the 
border.
37  
42. As set out in GST Act (mainly in the First to Fi fth Schedules to the Act) an extensive range of 
goods and services have been listed as GST-exempt or  zero-rated.  The Minister of Finance, may 
amend these lists, through regulation38, and has done so six times (through the General Sales Tax 
Regulations (2006) and subsequent amendments to these regulations).   Exports of goods and services 
are zero-rated under the GST, as ar e a large number of agricultural products, and supplies connected 
with agriculture.  The GST is not always applied on  a national treatment basis:  only locally produced 
                                                      
34 BCCI online information.  Viewed at:  http://www.belize.org/tiz/trading-information. 
35 General Sales Tax Act No. 49 of 2005, implementing regulations of 2006 and subsequent 
amendments to the Act and regulations.  Vi ewed at:  http://www.gst.gov.bz/legal.html. 
36 The GST rate was increased from 10% to 12.5%, by the General Sales Tax (Amendment) Act, 2010.  
Viewed at:  http://www.gst.gov .bz/downloads/act-15-2010.pdf. 
37 GST Act, Part III. 
38 Under Section 96 of the General Sales Act (2005) , the Minister may "make regulations for the better 
carrying out of the provisions of this Act or for pr escribing anything that n eeds to be prescribed". Belize WT/TPR/S/238/Rev.1 
 Page 45 
 
 
fruits and vegetables and unprocessed milk are zero-ra ted, and only locally production of sweet bread 
and buns is exempt (Table III.5). 
Table III.5 
GST exempt and zero-rated items, 2010  
Tax treatment Goods and services  
Zero-rated exported goods 
Includes the supply of goods to a commercial free zone under the Fr ee Zones Act or an export processing zone under the Export 
Processing Zone Act. 
Zero-rated exported services 
Services connected with exported goods a nd services consumed outside of Belize.  
Zero-rated supplies and imports 
Food for human consumption:  Unprocessed foods (rice;  flour;  corn;  fresh meat fr om any mammal, bird, fish;  edible offal of bovine 
animals, swine, and sheep;  eggs;  beans;   locally produced fresh milk; locally produ ced fresh fruits and vegetables;  salt;  t ea).  Processed 
foods (edible swine and bovine meat salted or in brine;  condensed and powdered milk;  oats;  percolated and instant coffee;  c ooking 
lard;  cooking oil;  margarine;  chicken sausage (canned);  potted meat;  luncheon meat;  corned beef (in cans);  sugar;  choco late 
powdered drinks;  baby formula;  preparations of malt extract;  macaroni and cheese;  cereals;  bread, corn and flour tortilla and locally 
produced sweet bread and bun;  yeast;  soups and broths in solid or powdered form (including Ramen) .  Live birds, fish, crustac eans, 
mollusc or other animal of a kind used as , or producing, food for human consumption.  
 Supplies connected with agriculture, livestock birds and fish, crustacean and mollusc and other supplies 
connected with agriculture :  hatching eggs;  animal feeding stuff suitable for any live bi rd, fish, crustacean, 
mollusc, or other animal of a kind generally used as , or producing, food for human consumption or for any 
draught animal;  concentrated feed for bovine animals and swine;  seeds and other means of propagation of 
plants that are used for providing certain food or feed;  preparations formulated for agricultural use, namely 
fertilizers, pesticides, fungicides and herbicides;  la nd preparation for agriculture , harvesting and crop-dusting 
services;  barbed wire;  irrigation pipes and hoses;  spar e parts for tractors;  cables for banana industry;  sugar-
cane-loading machines 
Utilities:   supply of water (other than wate r supplied in bottles or similar) or domestic sewerage services;  butane 
gas for domestic production 
Medicine and medical supplies for human use:   analgesics;  cough and cold pr eparations;  diagnostic testing 
kits;  insulin and insulin syringes with needles and devices of a certain capacity ;  oral rehydration preparations in 
the form of salts and solutions of WHO/paramacopoeia st andards;  dialysis fluids ;  oxygen;  anti-retroviral 
medicines 
Items for household use:   laundry washing soap powder 
Household appliances:   stoves and ranges/cookers;  refrigerators for domestic use;  washing machines for 
domestic use 
Items and supplies for use in education:   notebooks;  pencils, crayons, lead pencils, erasers, pencil holders for 
use in schools;  and school bags. 
Other:   frames for eyeglasses 
Exempt supplies 
(domestic production only)  Financial and other intermediation servi ces;  residential property transactions;  supply of goods or services by an 
educational institution (including certain books, music and maps);  medical supplies (medical, dental, hospital, 
optical and paramedical services, other than veterinary services and cosmetic surgery);  accommodation services 
(supplied by hotels, inns guesthouses etc.);  utilities and pub lic transport (electricity to consumers who use up to 
BZ$200.00 of electricity per month;  postal services;  domestic public transport;  lease of aircraft and 
maintenance facilities;  and air cargo operations);  exporte d services;  certain supplies to diplomatic missions;  
goods and services supplied to the Government of Belize 
Exempt imports Items and supplies for use in education :  notebooks;  pencils, crayons, lead pencils, erasers, pencil holders for 
use in schools;  school bags.  
Imports of component parts, accessories, and navigationa l instruments for installation in aeroplanes and ships 
used in international commercial services.a 
Goods exported, other than for the purposes of repa ir, renovation or improvement, and subsequently re-
imported.a   
 
a Article 49 of the GST Act.  
 
Source : GST Act, 2005.  Viewed at:  http://www.gst.gov.bz/downloads/Act -49-2005.pdf.  GST Regulations, 2010, 
Statutory Instrument No. 38.  Viewed at :  http://www.gst.gov.bz /download/si_38_2010.pdf. 
(d) Excise duties 
43. Excise taxes are applied to rum, tobacco, aerated  waters, methylated spirits, locally refined 
fuel products, and locally extracted crude oil (T able III.6).  They are levied only on domestic WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 46 
 
 
production.  Excise duties are set out in the Sec ond Schedule to the Customs and Excise Duties Act 
(as amended).  Their rates are introdu ced or changed through legislation39, and there have been five 
such acts since 2004.40  The main changes implemented since Beli ze's last review are:  increased tax 
rates for rum, tobacco, aerated waters;  the applica tion of new taxes to locally refined fuel products 
and locally extracted crude oil; and the removal of  the excise tax applied to beer and stout.   
44. A request may be made to Comptroller of Cust oms to grant a refund or drawback of all or 
part of the excise duties, if spirits are exported fo r consumption outside Belize, whether or not they 
have been processed.  Where th ey have been blended, the amount of the refund/drawback is 
calculated taking into account the strength of the spirit at proof.41   
Table III.6 
Excise taxes, March 2010 
Description of products  Rate applied (BZ$) 
Rum  (any strength or proof) 90.00 per imperial gallon  
Tobacco  
Cigars weighing not more than 5lbs per 1,000 cigars 0.30 per 100 
Cigarettes carton 12.00 per 200 
Manufactured, other kinds 3.00 per pack 
Aerated waters  
Not exceeding 12 fluid oz 0.0650 per pint 
Exceeding 12 fluid oz, but not exceedi ng 33.7802 fluid oz  0.08 per pint 
Exceeding 33.7802 fluid oz 0.1632 per pint 
Methylated spirits  
Methylated spirits and methylated or  denatured alcohol made in Belize  
from rum distilled in Belize 0.15 per imperial gallon 
Locally refined fuel products  
Premium gasoline 2.76 per imperial gallon 
Regular gasoline 2.64 per imperial gallon 
Diesel 1.70 per imperial gallon 
Illuminating kerosene 0. 14 per imperial gallon 
Locally extracted crude oil $1 per barrel 
 
Note: The ad valorem  equivalents of specific duties a pplied could not be calculated, as  trade data was not available. 
 
Source:  Act to Amend the Customs and Excise Duti es Act, No. 7 of 2009 and No. 14 of 2010. 
(vi) Import prohibitions, restrictions, and licensing 
(a) Import prohibitions  
45. Import prohibitions are applied mainly for the protection of human and animal health, human 
safety, prevention of counterfeit, and public morals (Table III.7).42  Since Belize's previous Review, 
the only changes to the list of prohibited goods are:  the addition of various items containing or made 
of certain ozone depleting substances and ephedrin e;  and the removal of the import prohibition on 
mechanical games, devices or appliances that c ould be used for gambling purposes (with respect to 
the latter, import licences are now required). 
                                                      
39 Customs and Excise Duties Act, Article 20. 
40 Excise tax rates have been changed through amendments to the Customs and Excise Duties Act in 
2009 (Act No. 7, and Act No. 3 of 2009);  2008 (Act No. 11 of 2008);  2005 (Act No. 5 and Act No. 19 of 2005). 
41 Customs and Excise Duties Act, Article 24. 
42 Import prohibitions are listed in the Customs Regulation Prohibited Goods Order and the Customs 
Regulation (Prohibited and Restricted Goods)(Consolidation) Order.   Belize WT/TPR/S/238/Rev.1 
 Page 47 
 
 
Table III.7 
Import prohibitions, May 2010 
Legislation and product 
Prohibited Goods Order 
 Shaving brushes manufactured in Japan 
Various tobacco parts and products unless mixed with ingredients which render them in the 
opinion of the Comptroller of Customs unfit for use except in industrial or horticultural purposes 
Indecent, obscene, seditious or inflammatory materials 
Base or counterfeit coins 
Customs Regulation (Prohibited 
and Restricted Goods)(Consolidation) Order, 
1988 (amended in May 2008) 
 Animals or any specific kind thereof or their car casses, fodder, litter, dung or  other similar things, 
the importation of which is prohibited by th e Minister under the Animals (Disease and 
Importation) Act to prevent the introduction and spread of disease 
Any infringing copy of a work, whether printed, audio, video or other,  in which copyrights 
subsists, or places or other devices for making such infringing copies 
Articles of food intended for human consumption whic h, in the opinion of the Director of Health 
Services, are unfit for the purpose 
Books, pamphlets, leaflets, other printed literatu re, photographs, paintings, caricatures, audio or 
video tapes or any other type of  printed, sound or visual media capable of suggesting words or 
ideas, which are, in the opinion of the Mi nister, contrary to the public interest 
Counterfeit coins or currency of Belize or of any other country 
Fictitious postage stamps and any die, plate, inst rument or materials capable of being used to 
make any such stamps 
Firearms having a disguised appearance, in particular  any pistol or other apparatus in the form of 
a stylographic pen or pencil and any shot or cartridge for such a pistol or apparatus 
Gold or silver in the form of ingots, bars, sh eets, coins or other such forms and bearing assay 
marks purporting to be of British or of othe r foreign manufacture but which are below the 
standard indicated by the marks  
Indecent or obscene prints, paintings, photographs, books, cards, lithographic or other engravings 
or any other indecent or obscene articles or matter 
 Knives automatically released from walking stic ks, flick knives, flick guns and gravity knives 
Pesticides listed in Schedule IV of the Pesticides Control Act 
Pipes or other utensils for use in connection with  the smoking of opium or any other articles used 
in connection with the preparation of opium for smoking 
Raw opium, cocoa leaf, Indian hemp (incl udes cannabis), prepared opium, poppy straw, 
mescaline and other dangerous drugs  and psychotropic substances as  defined and prohibited in the 
Dangerous Drugs Act or under regulations made thereunder 
Any other goods the importation of which is  prohibited by any law or regulation. 
 Domestic refrigerators and freezers,  industrial refrigeration units, commercial refrigeration units 
(including display cabinets, bottle  coolers and soda fountains), and air conditioning units for 
domestic, commercial and industrial use, or  vehicular air conditioning units using CFC-12 
(Dichlorofluromethane) as the refrigera tion gas, with effect from 1 January 2003a 
Aerosols, foams and solvents made of, or cont aining a mixture of, any of the following ozone 
depleting substances: CFC-11, CFC-12, CFC- 13, CFC-14, CFC-115, with effect from 
1 January 2003a 
Disposable cans of less than sixteen ounces c ontaining CFC, with eff ect from 1 January 2003a 
The refrigerant gas CFC-11, with effect from 1 July 2002a 
Halon-based fire-fighting equipmen t, with effect from 1 July 2002a 
Ephedrinea 
 
a Items added since Belize's previous Review.  
Source:  Customs Regulation Prohibited G oods Order and the Customs Regula tion (Prohibited and Restricted 
Goods)(Consolidation) Order.  View ed at:  http://www.belizelaw.org/la wadmin/PDF%20files/Cap049s.pdf.  The 
authorities indicated that  ephedrine was added to the list through Statutory Instrument No. 131, 2008.  WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 48 
 
 
(b) Import licensing 
46. Belize has an extensive and largely discretionary import licensing regime, which has changed 
little during the review period.43  Belize has not made any notifications under the WTO Agreement on 
Import Licensing Procedures, nor has it replied to the Questionnaire on Import Licensing Procedures.   
47. Import licensing requirements are governed mainly by the Supplies Control (Import/Export) 
Regulations under which there are licensing re quirements for 123 tariff lines within 22 product 
categories (Table III.8).  The majority are agricu ltural products or processed foods.  Almost all 
licences are non-automatic and are in place to contro l the supply of imports, and thereby to protect 
domestic production.  The authorities noted that th ere has been a recent move from non-automatic to 
automatic licensing for some products, i.e.:  molasses;  jams and jellies;  pepper sauce;  animal feed;  
fuel petroleum products;  yachts and other vessels;  furniture of cane, osier or similar material;  and 
articles of wood.  In general CARICOM countries are exempt from import licences, with a few exceptions for CARICOM MDCs:  flour;  flour made of  durum wheat;  aerated beverages;  chairs and 
seats made of wood;  other furniture made of w ood for use in offices, kitchens, schools, churches, 
laboratories;  beer;  oxygen;  acetylene;  toilet paper;  paper bags and rice.
44  Import licences are 
granted automatically to Guatemala where the prod ucts concerned are covered by the Partial Scope 
Agreement.   
Table III.8 
Products subject to import licensing  requirements under the Supplies Control (Import/ Export) Regulations, 2010 
Product  
Rice 
Rice 
Beans 
Blackeye peas, fresh, shelled or unshelled;  othe r beans, shelled or unshelled, fresh or chilled ;  leguminous vegetables (uncooked or 
cooked by steaming or boiling in water), she lled or unshelled, frozen;  blackeye peas, dried, shelled, whether or not skinned;  beans 
(Vigna spp ;  Phaseolus spp ):  dried, shelled, whether or not sk inned or split;  Red Kidney beans;  othe r soya beans, whether or not broken, 
not for sowing  
Eggs 
Hatching eggs, for breeder flock, of the species Gallus Domesticus ;  hatching eggs, not for breeder flock, of the species Gallus 
Domesticus ;  other fresh eggs, of the species Gallus Domesticus ;  other eggs  
Flour   
Flour of durum wheat;  maize flour  
Fruits and vegetables 
Other potatoes, fresh or chilled;  tomatoes, fresh or chilled;  cauliflowers, fresh or chilled;  cabbages, fresh or chilled;  c abbage lettuce 
(head lettuce), fresh or chilled;  other lettu ce, fresh or chilled;  carrots, fresh or ch illed;  cucumbers, fresh or chilled;  string beans, shelled 
or unshelled, fresh or chilled;  aubergines  (egg plant), fresh or chilled;  sweet peppe rs, fresh or chilled;  other peppers, fr esh or chilled;  
zucchini, fresh or chilled ;  ochroes, fresh or chilled;  pumpkins , fresh or chilled;  sweet corn (on the cob), fresh or chilled;  potatoes 
(uncooked or cooked by steaming or boiling in water), frozen;  sweet corn (unc ooked or cooked by steaming or boiling in water),  frozen;  
carrots (uncooked or cooked by steaming or boiling in water), for use in industry, fr ozen;  other carrots (uncooked or cooked b y steaming 
or boiling in water), frozen;  other vegeta bles (uncooked or cooked by steaming or boiling in water), for use in industry, froz en;  other 
vegetables (uncooked or cooked by steaming or boiling in wa ter), frozen;  manioc, salep, Je rusalem artichokes, sweet potatoes a nd similar 
roots and tubers with high starch or inulin content, fresh, chilled, frozen  or dried, whether or not s liced or in the form of p ellets, sago pith 
(excluding arrowroot);  coconuts, fresh or dr ied, whether or not shelled or peeled;  bananas, including plantains, fresh or dri ed;  
pineapples, fresh;  avocados, fres h;  guavas, fresh;  mangoes, fresh;  mangost eens, fresh;  watermelons , fresh;  cantaloupes, f resh;  
muskmelons, fresh;  other melons, fresh;  papaws (papayas), fresh;  sapodillas, fresh;   golden apples, fresh;  passion fruit, f resh;  soursop, 
fresh;  breadfruit, fresh;  carambolas, fresh;  christophine (c hoyote), fresh;  pineapples, uncoo ked or cooked by steaming or b oiling in 
water, frozen, whether or not containi ng added sugar or other sweetening matter  
Table III.8 (cont'd) 
                                                      
43 Import permit and import licence requirements are contained in:  The Prohibited Goods Order;  The 
Customs Regulation (Prohibited and Restricted Goods)(Consolidation)Order; and the Supplies Control 
(Import/Export) Regulations and the Guidelines for the Approval of Supplies Control (Import)(Export) Licence. 
44 Belize Customs and Excise Department online inform ation.  Viewed at:  http://www.customs.gov.bz/ 
imp_caricom.html#. Belize WT/TPR/S/238/Rev.1 
 Page 49 
 
 
Product  
Meats and meat preparations 
Meat of bovine animals, fresh or chilled;  meat of bovine animals, frozen;  meat of swine, fresh, chilled or frozen;  edible offal of bovine 
animals, swine, sheep and goa ts, fresh, chilled or frozen;  hams, shoulders and cuts thereof, with bone;  bacon;  bellies (streaky) and cuts 
thereof:  salted, in brine, dried or smoked;  other chicken sa usages (except canned);  salami sausages (except canned);  other sausages 
(except canned);  other prepared or preserved me at, meat offal or blood (with some exceptions)  
Molasses and sugar 
Cane sugar, excluding icing sugar of  1701.991000;  molasses resulting from the extraction or refining of sugar  
Beer and beverages 
Waters, including mineral waters and waters containing added sugar or ot her matter, or flavoured, and other non-alcoholic bever ages, not 
including fruit or vegetable of 20.09 (excluding dietetic bevera ges);  beer made from malt  
Fruit and vegetable juices 
Fruit and vegetable juices and mixtures ther eof (excluding citrus juices and preparati ons for infant use, put up for retail sal e) 
Maize 
Maize (corn)  
Milk 
Milk and cream, not concentrated nor cont aining added sugar or other sweetening matter  
Poultry  
Live poultry, i.e. fowl of the species Gallus Domesticus , ducks, geese, turkeys guinea fowl (excluding baby chicks);   
meat and edible offal, of fowl of the species Gallus Domesticus  of 01.05, fresh, chilled or frozen;  meat  and edible offal, of turkeys, fresh, 
chilled or frozen 
Citrus and beverages containing citrus products 
Citrus fruit, fresh or dried;  citrus fruit puree and fruit past e, not in retail packages;  other citrus fruit cooked preparati ons, whether or not 
containing added sugar or other sw eetening matter;  citrus fruit, otherwise prepar ed or preserved, whether or not containing ad ded sugar 
or other sweetening matter or spirit, not el sewhere specified or included;  orange ju ice, unfermented and not containing added spirit, 
whether or not containing added sugar or other sweetening matter;  grapefruit ju ice, unfermented and not containing added spiri t, whether 
or not containing added sugar or other sweetening matter;  juice of any other si ngle citrus fruit, unfermented and not containi ng added 
spirit, whether or not containing added sugar or other sweeteni ng matter;  other mixtures of grapefruit and orange juices 
Jam, jellies, pepper sauce 
Pineapple based jams and jellies;  guava jams and jellies;  citr us-based marmalades and citrus-b ased jams only;  pepper sauce 
Animal feed  
Prepared complete poultry feed;  prepared co mplete cattle feed;  prepared complete pig feed;  other prepared complete animal fe eds 
(except bird, cat, or dog food) 
Peanuts 
Peanuts, not roasted or otherwise cooked, in shell;  ot her peanuts, not roasted or otherwise cooked, shelled 
Fuels 
Motor spirit:  gasoline;  kerosene;  diesel 
Toilet paper 
Toilet paper 
Yachts and other vessels Yachts and other vessels for pleasure or sports (excluding rowing boats and canoes) 
T-shirts 
T-shirts (of cotton);  t-shirts  (of other textile materials) 
Furniture 
Swivel seats with variable height  adjustments, made of wood;  s eats other than garden seats or camping equipment, convertible i nto beds;  
seats of cane, osier, bamboo, rattan or similar material;  upholstered seats with w ooden frames;  other s eats with wooden frame s;  wooden 
furniture of a kind used in offices;  wooden furniture of a kind us ed in the kitchen;  wooden furniture of a kind used in the b edroom;  
other wooden furniture of a kind used in sc hools, churches and laboratories;  other w ooden furniture;  furniture of other mater ials, 
including cane, osier, bamboo, rattan or similar material, of a kind used in offices;  furniture of other materials, including cane, osier, 
bamboo, rattan or similar material, of a kind used in schools, c hurches and laboratories;  other furniture of cane, osier, bamb oo, rattan or 
similar material;  mattress supports (of wood only);  prefabricated buildings of wood 
Lumber and wood articles  
Hoopwood;  split poles;  piles, pickets and stakes of wood, pointed but not sawn le ngthwise;  wooden stic ks, roughly trimmed bu t not 
turned bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles, or the like;  wood sa wn or 
chipped lengthwise, sliced or peeled, whet her or not planed, sanded or finger-joint ed, of a thickness exceeding 6 mm;  wood in the rough, 
whether or not stripped of bark or sapwood,  or roughly squared;  wood (i ncluding strips and friezes for parquet flooring, not a ssembled) 
continuously shaped (tongued, grooved, rebated, chamfered, V-jo inted, beaded, moulded, rounded or the like) along any of its ed ges or 
faces, whether or not planed, sanded or finger-jointed;  wooden frames for paintings, photographs , mirrors or similar objects, not 
mounted;  windows, French windows and their frames;  doors and thei r frames and thresholds;  parquet panels;  shuttering for co ncrete 
constructional works;  wood marquetry and in laid wood;  cases for jewellery or cutlery , and similar articles, of wood;  statuet tes and other 
ornaments, of wood;  wooden articles of furnitu re not falling in Chapter 94 (excluding caskets) 
 
Note: For details of conditions applied to the granting of li cences, see WTO document WT/TPR/S/ 134, Table AIII.2, 14 June 2004.  
 
Source : Supplies Control (Import/Export) Regulations and the Guid elines for the Approval of supplies Control (Import) 
(Export) Licences.   WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 50 
 
 
48. Figures were not available on applications for and granting of import licences.  The 
authorities indicated that a prototype database has be en developed to capture this and other relevant 
information, but it is not yet operational.  
49. Applications for licences under the Supplies Control (Import/Export) Regulations must be 
made to the Belize Agricultural Health Authority (BAHA), which in turn must seek the approval of 
the Ministry of Economic Development, Commer ce, Industry and Consumer Protection.  An 
application fee is levied.45  It is recommended that applications  for licences be made in advance of 
shipment.  Licences, if granted set out the quantiti es of a specific commodity that may be imported 
and are valid for a limited period.  Concerns have b een expressed about the discretionary nature of the 
licensing approval process.46  Since Belize's previous Review, licensing requirements have been 
removed for 11 tariff lines47;  the licensing requirement for motor boats has been expanded (to ensure 
payment of import duties)48;  and a new licensing requirement has been introduced for fruit and 
vegetable juices.  As part of its Uruguay Ro und Commitments, Belize undertook to remove import 
licensing requirements for liquid bleaches, t-shirts of all types for commercial purposes, and brooms 
for sweeping floors:  it has fulfilled these commitme nts with respect to brooms and bleaches, but not 
yet to t-shirts. 
50. Other requirements for licences and permits are contained in the Customs Regulation 
(Prohibited and Restricted Goods)(Consolidation) Orde r, 1988.  These appear to be applied mainly for 
purposes of national security, public health and saf ety, sanitary and phytosanitary measures, and 
preservation of cultural heritage or the environment.49  Since Belize's previous Review, import 
licencing requirements have been introduced on:  gaming machines50;  gases that are ozone-depleting 
substances of the CFC and halon families51;  used tyres;  and lead acidic batteries (Table III.9).52 
51. In addition, under the Prohibited Goods Order,  licences are required for various dyestuffs 
produced or manufactured outside the Commonwealth (Table III.9).  The authorities indicated that 
this requirement is contained in an old law,  which remains on the books but is not applied. 
52. In the Previous Review of Belize, it was re ported that Belize was seeking to develop and 
implement support measures for domestic industry before removing licensing requirements.  No such 
measures have yet been adopted.  In 2008, Belize star ted a review of its regime under Supplies control 
(Import/Export) Regulations.  A task force has been established to provide the Government with 
recommendations for reform, including:  rolling back licensing requirements, clearly identifying which licences are granted automatically or non-automatically, as well as putting in place a 
transparent and equitable system for the administ ration and approval of licences.  This task force 
                                                     
 
45 This application fee is in addition to the application fee for an import permit. 
46 USDA Foreign Agricultural Service (2009). 
47 These tariff lines are:  liquid bleaches, put up for re tail sale;  other liquid bleaches, in bulk;  handles 
(for brooms only), of wood;  butanes (in portable, ref illable cylinders for household or similar use);  uncooked 
pasta, not stuffed or otherwise prepared;  matches, other than pyrotechnic articles;  brooms and brushes 
consisting of twigs or other vegetable materials bound together, with or without handles (excluding brushes);  
other brooms for sweeping floors only (excluding mops);  other soap (for toilet use) in the form of bars, cakes, 
moulded pieces or shapes;  sodium hypochlorite and other hypochlorites;  and other flour. 
48 The licensing requirement for "outboard motorboats between 12 ft and 32 ft in length, for pleasure or 
sports, made of fibreglass (exceptin g rowing boats and canoes)" has been  replaced by a licensing requirement 
for "yachts and other vessels for pleasure or sports (excluding rowing boats and canoes). 
49 WTO document WT/TPR/S/134, 14 June 2004. 
50 Statutory Instrument No. 47 of 1999. 
51 Statutory Instrument No. 65 of 2002. 
52 Customs Regulation (Prohibited and Restricted Goods)(Consolidation)(Amendment) Order 2006.  
Statutory Instrument No. 77 of 2006 (not available online). Belize WT/TPR/S/238/Rev.1 
 Page 51 
 
 
comprises representatives from the Ministry of Economic Development, Commerce, Industry and 
Consumer Protection, Customs, the BAHA, the Directorate for Foreign trade, the Ministry of Agriculture, the farming community, and the Chambe r of Commerce.  The authorities indicated that 
progress has been made in removing some licensing re quirements (see above), and that the task force 
has developed revised legislation, which then h ope will be put before Cabinet this year.  The 
authorities are hopeful that they will be able to make  the relevant notifications to the WTO in 2010.  
Table III.9 
Products subject to import permit and licensing requirement s under the Prohibited Goods Order and the Customs Regulation 
(Prohibited and Restricted Goods)(Consolidation) Order 
Product 
Prohibited Goods Order 
Various dyestuffs produced or manufactured outside the Commonwealth 
Customs Regulation (Prohibited and Restricted Goods) (Consolidation) Order Certain animals, birds, reptiles and insects 
Antibiotics, except those manufactured by a pharmaceutical firm approved by the Minister and only by the holder of a licence to  import 
antibiotics Antiques, artefacts, ancient monuments and othe r articles of archaeological value or interest 
Apparatus or component part thereof fo r transmission by radio waves (permit)  
Any goods which bear a design in imitation of any currency or bank note or coin in use in Belize or in any other country (permi t) 
Currency, bank or other notes which are or have, at any time, b een legal tender in Belize; any certificates of title to any sec urity, including 
such certificates which have been cancelled;   Treasury bills; and any other thing prohib ited to be imported by Part IV of the E xchange 
Control Regulations (permit) Bees, honey or bee-keeper's stock (permit) Firearms and ammunition, including guns of all types, but excludi ng those of the type specified and any apparatus resembling or  capable 
of being mistaken for a firearm 
Herbs or plats for use as a drug or medicine (permit) 
Gunpowder, nitro-glycerine, dynamite, gun cott on, blasting powder, detonators and other explosives  as defined in section 28 of  the 
Dangerous Goods Act 
Importation in transit of military, naval or aerial warfare type of arms and ammuniti on, military or naval stores, aircraft of any type, 
military communications equipment, patrol vessels whether arme d or unarmed, landing craft and ot her vessels of military utility  and any 
other combat or non-combat military equipment (permit) 
Medicinal dangerous drugs as defi ned in the Dangerous Drugs Act 
Military, naval or aerial warfare type of arms and ammunition (permit) 
Pesticides, registered or restricted under the Pesticides Contro l Act and listed in Schedules II or III respectively of that Ac t 
Plants, vegetables organisms, packages, anim als, and animal organisms likely to cause in fection to or which are inimical to the  growth of 
plants (permit) 
Weapons designed for the discharge of noxious  liquid, gas or other thing or any amm unition containing or de signed or adapted to  contain 
any such noxious thing (permit) Wild animals, that is, animals other than those kept in a dome sticated state except on a licence issued under the Wild Life Pro tection Act 
Gaming machines (including arcade machines, poke r machines and slot machines) (permit) 
Gases that are Ozone Depleting Substances of (a) the ChloroFloroCarbons (CFC) family, namely (CFC-11;  12;  113;  114 and 115) and 
(b) the Halon family, namely Halon 1211;  1301 and 2402 Used Tyres 
Lead acidic batteries 
 
Source : Prohibited Goods Order and Customs Regulation (Prohi bited and Restricted Good s)(Consolidation) Order.  
(vii) Contingency measures  
53. Belize does not have legislation on anti-dumping or countervailing measures.  It has notified 
the WTO that it has not established a competent authority to initiate or conduct an anti-dumping investigation, and thus has not taken any anti-dumping actions.
53  Belize has not made any 
notifications in the areas of safeguards or countervailing measures. 
54. The authorities state that there are currently no initiatives in Belize to enact anti-dumping and 
countervailing legislation, and Be lize is waiting for the development of a more uniform CARICOM 
                                                      
53 WTO document G/ADP/N/193/BLZ, 22 April 2010. WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 52 
 
 
approach, as foreseen in Article 74 of the Revised Treaty.54  In this regard, a first draft model anti-
dumping law has been prepared at the CARICOM le vel.  Additionally, there have been recent 
consultations regarding a proposed CARICOM instit ution to assist its member states to undertake 
effective surveillance of, and enforcement action against, dumped and subsidized imports.  The 
authorities highlighted the barriers a country like  Belize faced in resorting to trade remedies, 
particularly the high financial costs of initiating inves tigations and the length of time it would take to 
conclude them.  They stated that Belizean comp anies tend to operate with small profit margins, 
thereby increasing the likelihood that they would be forced out of the market while any such 
investigations took place.  
55. The Revised Treaty of Chaguramas allows CARICOM members to take anti-dumping action 
against imports from other members.  Belize has not taken any anti-dumping actions against other 
CARICOM members, nor had any anti-dumping actions been initiated against it by another member.  
The Revised Treaty also has provisions on subsid ies, but since Belize does not have domestic 
legislation in place (as required by the Treaty), it ma y not take action against subsidized imports from 
another CARICOM member.55 
56. Belize does not have safeguard legislation, nor has it introduced any safeguard measures.  The 
Revised Treaty of Chaguaramas contains safeguard rules that allow CARICOM members to apply preliminary safeguards against the imports of another member.  They must submit relevant information to the Council for Trade and Economic  Development (COTED).  Belize has not taken 
any such safeguard actions against a CARICOM memb er or been the recipient of a safeguard action 
initiated by another member.  The authorities fu rther noted that Belize did not see a need for 
safeguards measures against extra-CARICOM countries,  since they have some flexibility to raise 
tariffs, subject to COTED approval, in certain cases.  
(viii) Standards and other technical requirements 
57. Belize has notified the WTO that its national enquiry point for i ssues related to standards and 
technical requirements under the TBT Agreemen t is the Belize Bureau of Standards (BBS).
56  Belize 
has made no notifications to the Committee, has not submitted its statement on the implementation 
and administration of the TBT Agreement, and has not notified the adoption of the Agreement's Code 
of Good Practice for the Preparation, Adoption and A pplication of Standards by the Belize Bureau of 
Standards.57 
58. The Belize Bureau of Standards is a member of the International Telecommunication Union 
and participates in the International Electrot echnical Commission Affiliate Programme and the 
Interamerican Metrology System.  The authorities are currently considering whether to seek membership (and of what type) of the Internati onal Organization for Standards (ISO) based on the 
Institutional Strengthening of the Belize Bureau of Standards, which is being implemented with the 
                                                     
 
54 Article 74 specifies that members shall harmoni ze their laws and administrative practices with 
respect to dumping and subsidies and countervailing measures. 
55 Rules on anti-dumping are set out in Part Five of the Revised Treaty, and rules on action against 
subsidized imports in Part Three.  Viewed at:  http ://www.caricomlaw.org/doc. php?id=131.  These disciplines 
were amended by Protocol VIII to the Revised Treaty.  Viewed at:  http://www.sice.oas.org/trade/ 
ccme/protoc8d.asp#cont. 
56 WTO document G/TBT/ENQ/37, 15 June 2010.  The authorities stated that the information provided 
in the notification was not entirely co rrect.  The correct e-mail address fo r the enquiry point is:  tbtenquiry-
belize@bbs.gov.bz.   
57 WTO document G/TBT/28, 5 February 2010. Belize WT/TPR/S/238/Rev.1 
 Page 53 
 
 
British Standards Institution and funded by the TradeCom Programme.58  The CARICOM Regional 
Organization for Standards and Quality (CROSQ) is also engaged in talks with ASTM International 
on developing a memorandum of understanding w ith the objectives of:  promoting communication 
between ASTM International and CROSQ;  re ducing duplication of work;  using ASTM 
International's resources to strengthen CROSQ's sta ndards;  improving CROSQ participation in the 
development of standards by ASTM Internationa l; and improving the acceptance and use of ASTM 
International standards.   
59. The Standards Act, 1992 and the Standards Ac t, Revised Edition of 2000 established the 
Belize Bureau of Standards as the national orga nization for the preparation, promotion, and 
implementation of standards for goods, services, and processes.  The Weights and Measures Act 
(Chapter 294) was repealed and replaced by the Na tional Metrology Act, in December 2009, under 
which Belize is to begin phasing in SI units to repl ace the imperial system of weights and measures.  
A comprehensive draft Standards Act is also in pr eparation and should be pr esented to Parliament in 
the near future. 
60. The process used to establish a standard in Belize has not changed during the review period.  
Under the Standards (Preparation and Declaration)  Regulations (SI No. 23 of 1997), the BBS first 
publishes the draft standard, setting out the product  or products affected and the details of the 
specification and its source, and invites comments.  The comments are considered by a Technical Committee or the BBS and the draft standard modifi ed if necessary.  The modified draft is then 
considered by the Standards Council in the BBS and a recommendation made to the Minister that the 
standard should be made compulsory (i.e. a tech nical regulation).  Once approved, the technical 
regulation must be published in the Official Gazette  and other media.
59  The Institutional 
Strengthening of the Belize Bureau of Standards proj ect with the BSI is to develop an outline for the 
specific timeframes for each stage of the standards-setting process. 
61. The Technical Committee, which may be appoint ed to assist with the development of 
standards, must include:  experts, persons with experience in the manufacture and use of the products 
directly affected by the standard, consumer a nd industry representatives, and the Government.  The 
Committee assists the BBS in preparing the draft stan dard and in considering comments received after 
publication of the draft.   
62. Belize has 24 declared standards and 4 codes of practice, as well as a number of technical 
regulations (Table III.10), all based on CARI COM, Codex Alimentarius or ISO Standards.60  T h e  
Bureau intends to review and revise the esta blished national standards with the objective of 
identifying elements that are mandatory, whic h will then be accommodated through technical 
regulations across relevant regulatory agencies. 
63. All processed food products must be labelled in E nglish.  The labels should show:  the name 
of the food or product;  the brand name;  the ingr edients;  net contents;  name and address of the 
manufacturer;  country of origin;  date marking;  batch/lot number/c ode;  and directions for proper use 
and storage.  Labels may include other languages, but  must also be in clear and legible English.  A 
general exception is provided for prepackaged processed food products labelled in English that 
                                                      
58 ACP-EU, TradeCom Facility online information:  http://www.tradecom-acpeu.org/Projects/ 
tabid/2132/language/en-US/Default.aspx [August 2010]. 
59 Belize Bureau of Standards online information "Procedures for Declaration of Standards".  Viewed 
at:  http://www.bbs.gov.bz/standards-procedur es/process-of-establishment [June 2010]. 
60 Beltraide (undated). WT/TPR/S/238/Rev.1 Trade Policy Review 
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comply with the laws and standards in force in  Canada, the Caribbean Community, the European 
Union, and the United States.61 
Table III.10 
Declared National Standards 
Number Title Status Statutory Instrument 
BZS 1 Part 1:  1998 - Belize National Sta ndard Specification for Labelling - General 
Principles Compulsory SI No. 116 of 1999 
BZS 1 Part 2:  1998 - Belize National Standa rd Specification for Labelling - Labelling 
of Pre-packaged Goods Compulsory SI No. 117 of 1999 
BZS 1 Part 3:  1998 - Belize National Standard Labelling of Pre-packaged Food Compulsory SI No. 118 of 1999 
BZS 1 Part 4:  1998 - Belize National Standard Labelling of Retail Packages of 
Cigarettes Compulsory  
BZS 1 Part 5:  2007 - Belize National Standard Labelling of Brewery Products Compulsory  SI No. 97 of 2007 
BZS 2 1998 - Belize National Standard Specification for Wheat Flour   
BZS 2 2007(Revised) - Belize National Standard Specifica tion for Wheat Flour Compulsory SI No. 97 of 2007 
BZS 4 1999 - Belize National Standard Whol e Chicken (Eviscerated) and Chicken 
Parts   
BZS 5 1999 - Belize National Standard Definitions of Terms Used in the Pneumatic 
Tyre Industry   
BZS 6 1999- Belize National Standard Sp ecification for Pneumatic Passenger Car 
Tyres   
BZS 7 1999 - Belize National Standard  Specification for Biscuits   
BZS 8 2001 - Belize National Standard Speci fication for Liquid Household Chlorine 
Bleach Compulsory SI No. 19 of 2001 
BZS 9 2002 - Belize National Standard Specifica tion for Pasta Compulsory SI No. 2 of 2003 
BZS 10 2002 - Belize National Standard Specification for Bottled/Packaged Water Compulsory SI No. 3 of 2003 
BZS 11 2004 - Belize National Standa rd Specification for Honey   
BZS 12  2004 - Belize National Standard Specificati on for Potato Compulsory SI No. 125 of 2004 
BZS 13 2004 - Belize National Standard Specificati on for Onion Compulsory SI No. 126 of 2004 
BZS 14 2007 - Belize National Standard Specifi cation for Liquid Whole (Cow's) Milk   
BZS 15 2007 - Belize National Standard Specifica tion for Rum Compulsory SI No. 98 of 2007 
BZS 16 2007 - Belize National Standard Specification for Carbonated Beverages Compulsory SI No. 93 of 2007 
BZS 17 2007 - Belize National Standard Specifica tion for Salt Compulsory SI No. 95 of 2007 
BZS 18 2007 - Belize National Standard Specification for Brewery Products Compulsory  SI No. 99 of 2007 
BZS 19 2007 - Belize National Standard Sp ecification for Grading and Quality 
Requirements for Table Eggs   
BZS 20 2007 - Belize National Standard for Rice - Specification, Sampling, Testing 
and Analysis   
 
Source : Belize authorities. 
64. The CARICOM Regional Organisation for Standa rds and Quality (CROSQ) was created in 
2002 to promote the development and harmonization of  standards, technical regulations, and mutual 
recognition of conformity assessment procedures for goods and services produced in the CARICOM 
region.  CROSQ consists of:  a Council, made up of the heads of the national standards bodies, which 
reports each year to the COTED;  Special Co mmittees of CARICOM members from both the public 
and private sectors;  and a Secretariat located in Bridgetown, Barbados.  Regional Technical 
                                                      
61 USDA Foreign Agricultural Service (2009). Belize WT/TPR/S/238/Rev.1 
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Committees (RTCs) and Regional Technical Sub-comm ittees (RTSCs) are responsible for developing 
standards. 
65. Proposals for a standard may be made to CRO SQ by any individual or organization through 
its national standards body.  If approved by CA RICOM members, the proposal is assigned to a 
Regional Technical Committee (RTC) or Regional Technical Sub-committee (RTSC).  A working 
draft of the standard is developed, usually by a working group, and submitte d to the responsible RTC 
or RTSC for development.  The views of CARICO M member states and their national stakeholders 
are sought.  The final draft standard is then circ ulated to all national bodies for voting and, if 
approved, forwarded to COTED for adoption.62 
66. Other technical regulations, such as labelli ng, are provided for in the product-specific 
legislation, such as:  the Food and Drugs Act, (Chapter 291 of 2000), which sets out additional labelling requirements for some dairy products;  an d the Supplies Control (Prices) Regulations, which 
applies additional labelling requirements on impor ts of certain alcohol and tobacco products. 
67. Lack of resources and the absence of any accredite d laboratory in Belize means that the BBS's 
ability to verify compliance with standards is limited.   To the extent possible, conformity checks are 
carried out after imports have cleared customs. 
(ix) Sanitary and phytosanitary measures  
68. The authorities in Belize consider SPS measures to be a high priority for a number of reasons.  
Aside from protecting human life and health, and the environment, they are important because 
economic development and diversification of prod uction and trade in Belize rely on market access 
abroad for exports of animal and plant products .  That access to foreign markets may depend on 
Belize's exports meeting the official and private standards for quality and for residues of inputs like 
pesticides and herbicides.  In addition, Belize's stat us as a country of origin free from specific pests 
and diseases endemic in other countries (such as Med iterranean Fruit Fly, Foot and Mouth Disease 
and Mad Cow Disease) is critical to its access to its export markets. 
69. The Belize Agricultural Health Authority (BAHA) is responsible for sanitary and 
phytosanitary measures in Belize.  The BAHA wa s established by the Belize Agricultural Health 
Authority Act (Chapter 211 of the Substantive La ws of Belize 2000-03 Revised Edition) with the 
functions of, inter alia :  providing animal and plant health  and quarantine services;  monitoring, 
preventing, and controlling plant and animal dis eases and pests;  and regulating and controlling 
imports of animal and plant products.
63 
70. Belize is a member of the World Organizati on for Animal Health (OIE) and the Codex 
Alimentarius, and a contracting party to the Intern ational Plant Protection Convention (IPPC).  In the 
WTO, the BAHA has been notified as the SPS Enquiry Point and the Directorate General for Foreign 
Trade in the Ministry of Foreign Affairs and Tourism as the Notification Authority.64 
                                                      
62 CROSQ online information:  http://www.cros q.org/index.php?option=com_content&view= 
article&id=90&Itemid=117#what-is-a-standard [August 2010]. 
63 Belize Agricultural Health Authority Act, Chapter 211, Revised Edition 2000. 
64 WTO document G/SPS/ENQ/25, 15 Octobe r 2009, and WTO document G/SPS/NNA/15, 
15 October 2009. WT/TPR/S/238/Rev.1 Trade Policy Review 
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71. Although active in the SPS Committee, Belize has made only one notification, on market 
access for beef products.65  On a number of occasions in the Committee, it has raised concerns about 
private standards set by Eure pGAP for bananas in the EU.66 
72. Through the SPS Committee, Belize has informed Members of its technical cooperation needs 
and its disease-free status for several animal and pl ant diseases, such as classical swine fever, foot and 
mouth disease, Mediterranean fruit fly, and bovine spongiform encephalopathy.   In addition, it has 
used the Committee to alert other Members about  outbreaks of Newcastle's disease in poultry and 
citrus greening (huanglongbing) disease along with me asures taken to control these diseases.  The 
WTO's Standards and Trade Development Facility incl uded Belize in a film about the steps taken in 
several countries to address SPS issues, and Belize' s success in becoming the only Central American 
country to be recognized as free of Mediterranean fruit fly.67 
73. There have been no changes to the SPS requi rements placed on imports during the review 
period, and import permits, sanitary or phyto sanitary certificate requirements and inspection 
requirements for different products remain the same.68 
74. Belize applies minimum residue levels for biological residues in meat and other animal 
products69, and in food additives, as specified by the Codex Alimentarius and the United States' Food 
and Drug Administration.70  In general, measures adopted by C odex, IPPC or OIE are used.  The only 
exception applied to imports of beef products from c ountries affected by BSE but, even in this case, 
Belize reverted to the OIE standard once it had be en adopted.  Belize has no legislation relating to 
GMOs.  However, the authorities expect to receive  requests to use GMO planting material and the 
Government is seeking assistance to develop appropriate measures.   
75. Permits are required for imports of animals a nd animal products, plants and plant products, 
veterinary drugs, veterinary biologicals, veterinary  pesticides, and supplementary animal feed.  All 
applications must be made to the BAHA, whic h liaises with other responsible agencies when 
necessary.  Once granted, the permit will list the requ irements that must be met for the import to be 
accepted.  In addition to the normal import docume ntation, these usually in clude the import permit 
and a sanitary certificate (for animals and animal pr oducts) or a phytosanitary certificate (for plants or 
plant products) from the exporting country.71  BAHA is currently working on a project to put the 
import permit request system online and has s ought funding from the International Regional 
Organization for Health in Agriculture (ORISA). 
76. The application process usually takes up to seven days.  However, where a risk analysis is 
required, it may take several weeks or months.72  According to the BAHA, a risk analysis is required 
when:  the goods have never been imported before;  the goods come from a country or region that has 
not yet been approved;  there has been a change in  health status of the country or region;  new 
information on the risk has become available;  or a process of regionalization has started.  Since 2003, 
the BAHA has conducted 69 risk analysis in 18 countries for 30 products. 
                                                      
65 WTO document G/SPS/N/BLZ/1, 11 January 2007. 
66 WTO document G/SPS/GEN/911, 16 March 2009. 
67 STDF (2009). 
68 WTO (2004), Table III.8. 
69 Chapter 211, S.6, Belize Agricultural Health Authority (Biological Residues)(Control) Regulations , 
Revise Edition 2003.  Viewed at:  http://fao lex.fao.org/docs/pdf/bl z31522.pdf [April 2010]. 
70 USDA Foreign Agricultural Service (2009). 
71 USDA Foreign Agricultural Service (2009). 
72 BAHA online information, "Procedure for the Acquisition of Import Permits" .  Viewed at:  
http://www.baha.bz/import_permits.html  [April 2010]. Belize WT/TPR/S/238/Rev.1 
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77. Imports of live animals are inspected by a BAHA veterinary officer at the port of entry listed 
on the import permit and are then subject to at least 30 days of quarantine.  During the quarantine period the animals are tested again for the pests/ diseases listed on the import license.  Dogs and cats 
imported as pets are subject to more  lenient import licence requirements. 
78. Fees for the import permit process vary depending on the product – from BZ$25 for animal 
and plant products to BZ$100 for pets.  In addition,  the importer has to bear the costs of sampling and 
laboratory testing plus inspection and for any other qu arantine costs.  If a risk analysis is required, a 
fee of BZ$1000 is charged plus all expenses re lating to inspections in foreign countries.
73   
79. The BAHA has a Veterinary Diagnostic Laborat ory (VDL) in Central Farm Cayo district, 
which deals with animal samples, and a Central I nvestigation Laboratory (CIL) in Belize City, which 
is responsible for food testing.  According to th e authorities, the laboratories examine about 500 and 
325 samples per year respectively.  The BAHA also h as an Epidemiology Unit that is responsible for 
risks analysis for animal diseases.  Since 2000, the Unit has conducted a number of studies including 
on alpacas from Chile, cattle from Mexico and Costa Rica, hides from the United States, and pigs and goats from Mexico.  The Veterinary Drugs Contro l Unit has the authority to set maximum residue 
limits for veterinary drugs but, as Belize uses international standards, has not done so. 
80. All aircraft, vehicles or ships entering Belize and staying for 12 hours or more may be 
fumigated by the International Organizat ion for Health in Agriculture (OIRSA).
74 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures  
81. Since Belize's last review there have b een no changes to its export procedures and 
documentation.  Exporters must obtain a code fro m the Customs and Excise Department, which is 
issued automatically.  Documents that must alwa ys be presented to Customs upon export are:  the 
Single Administrative Document (C-100 form), an Exchange Control Regulation form (XCH2 form), 
and a commercial invoice.  Export licences and certificates of origin must be presented when required.  
For exports to the EU, a E100 form must be completed and certified by Customs:  this serves as a 
certificate of origin.75  The authorities indicated that requests are received from exporters for physical 
examinations of shipments.  Other inspections (s ome 20% of exports) are made by Customs based on 
risk assessment, and generally relate to personal ef fects such as weapons and artefacts rather than 
commercial items. 
82. Provisions on the exportat of warehoused goods ar e set out in the Customs Regulation Act.  
Exporters are required to provide a bond  to the Comptroller of Customs to  ensure that the goods will 
be shipped outside Belize within a reasonable period  of time.  The goods must be exported by vessels 
of a minimum of ten tons. 
                                                      
73 SI No. 182 of 2004, S. 6 and 7, Belize Agricu ltural Health Authority (Service Fees) Regulations, 
2004 .  Viewed at:  http://faolex.fao.org/ docs/pdf/blz62592.pdf [April 2010]. 
74 Chapter 211, Belize Agricultural Health Authority (Prevention of Plant and Animal Diseases through 
Fumigation) Regulations . 
75 BELTRAIDE online information.  Viewed at:  http://www.belizeinvest.org .bz/PDF/Exporter's%20 
Manual.pdf. WT/TPR/S/238/Rev.1 Trade Policy Review 
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(ii) Export taxes, charges, and levies 
83. Exports from Belize are not subject to any specific export taxes, charges or levies, except for 
scrap metal, which is subject to an export dut y levied at BZ$10.00 per ton (down from BZ$100.00 per 
ton in 2005).76  The authorities indicated that the purpo se of this duty, together with licensing 
requirements by the Ministry of the Environment, is to prevent the theft of the copper wire in 
telephone lines.   
(iii) Export prohibitions, restrictions, and licensing  
84. There have been no changes to the list of produc ts subject to export prohibitions restrictions 
or licensing requirements since Belize's previous Re view.  These products are listed in the Customs 
Regulations (Prohibited and Restricted Goods (C onsolidation) Order, and the Supplies Control 
(Import/Export) Regulations (Table III.11). 
Table III.11 
Export prohibitions and licensing, May 2010 
Product Type of restriction 
Customs Regulation (Prohibited and Restricted 
Goods)(Consolidation)Order  
Any infringing copy of a work, whether printed, 
audio, video or other, in which copyright subsists, or 
plates or other devices or means for making such 
infringing copies Export prohibition 
Arms and ammunition of a ll kinds Export prohibition 
Raw opium, cocoa leaf, Indian hemp (includes 
Canabis), prepared opium, poppy straw, mescaline 
and other dangerous drugs and psychotropic substances, as defined and prohibited in the Misuse of 
Drugs Act  Export prohibition 
Lumber of any dimensions produced from Zericote 
trees Export prohibition 
Antiques, artefacts, ancient monuments and other 
articles of archaeological value or interest    Licence granted by Minister of Tourism 
Apparatus or component parts thereof for transmission 
by radio waves Licence granted by Belize Telecommunications Ltd or by a licence holder 
authorized by the company to deal in su ch apparatus in the course of trade or 
business 
Currency, bank or other notes that are or have, at any 
time, been legal tender in Belize or in any other 
country;  any postal orders;  any gold;  any policy of 
insurance;  any bill of exchange or promissory note;  any other document, instrument or thing prohibited to 
be exported by Part IV of the Exchange Control 
Regulations Permission required 
 
Fish, shrimps, lobsters, and other crustaceans, and all 
other marine products including corals Fish exporters licence granted by the Fish eries Department within the Ministry 
of Agriculture and Fisheries  
 
Lumber Export certificate issued  by the Chief Forest Officer  
 
Medicinal dangerous drugs as defined in the Misuse 
of Drugs Act Export authorization granted by the Director of Health Services  
Wild animals Licence issued under the Wild Life Protection Act  
 Table III.11 (cont'd) 
  
 
 
                                                      
76 This export duty was introduced by the Act to Amend the Customs and Excise Duties Act, No. 5 of 
2005.  It contains a provision allowing the Minister of Finance to vary the rate by Order.  The Minister of Finance reduced the rate to BZ1$10 per ton through Statutory Instrument No. 105 of 2005 (not available online). Belize WT/TPR/S/238/Rev.1 
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Product Type of restriction 
Supplies Control (Import/Export) Regulations  
Live animals (excluding pets) Exporte r must obtain a letter of approval from the Belize Livestock Producers 
Association or the Pig Council.  Licences granted by the Ministry of Industry 
Fish, crustaceans, and molluscs, excluding 
aquacultured species Licence granted by the Ministry of Industr y after consultation with the Fisheries 
Department (non-automatic)   
Logs and lumber (except logs and lumber produced 
from Ziricote trees, the exportation of which is wholly 
prohibited under the Custom s Regulation (Prohibited 
and Restricted Goods)(Consolidation) Order Licence granted by the Ministry of Indus try after consultation with the Forest 
Department (non-automatic)   
Sugar Licence granted by the Ministry of In dustry.  Licences granted automatically  
Citrus fruits Licence granted by the Ministry of Industry after consu ltation with the Citrus 
Growers Association (non-automatic)  
Beans Licence granted by the Ministry of In dustry.  Licences granted automatically  
 
Source:  Customs Regulation (Prohibited and Restricted Goods)(Consolidati on) Order and Supplies Control 
(Import/Export) Regulations.  Viewed at:  http://www.belizelaw.org/lawadm in/index2.html;  and BELTRAIDE 
online information.  Viewed at :  http://www.belizeinvest.org .bz/PDF/Exporter's%20Manual.pdf. 
(iv) Duty and tax concessions 
85. As at the time of its previous Review, Belize maintains three programmes involving tax 
concessions for exports:  the Fiscal Incentives Ac t;  the Export Processing Zone Act;  and the 
Commercial Free Zone Act (Box III.2).  The only legisl ative changes have been  the enactment of the 
Export Processing Zone (Amendment) Act, No. 2 of 2004, which, inter alia,  clarifies provisions 
relating to treatment of EPZ imports, and intr oduces a 2% business tax on export processing zone 
(EPZ) businesses.77  In addition, the Commercial Free Zone Act was replaced by the Free Zones Act 
(2005). 
86. Little up-to-date information is available on th e number and type of companies benefiting 
from tax incentives under the three programmes, or of  revenue forgone.  The authorities noted that the 
CFZ operates as a transit point for trade in goods , and the companies operating within the CFZ are 
mainly merchandise retail and wholesale operations.78  EPZs mainly comprise services and agri-
processing companies, which export mainly to the United States.79  The main benefits to Belize of 
CFZs and EPZs are:  employment of Belizean citi zens;  their contribution to social security and 
foreign exchange;  and use of local inputs (although there are no legal or other local-content requirements). 
87. In 2006, Belize requested an extension of the transition period for the elimination of export 
subsidies, provided for under Article 27.4 of  the Agreement on Subsidies and Countervailing 
Measures, for the three programmes.
80 
 
 
                                                      
77 This law is appended to WTO document G/SCM/N/114/BLZ, 2 July 2004. 
78 The Commercial Free Zone Programme has two types of designation:  CFZ developers and CFZ 
businesses.  There are six designated CFZs (two in Be lize City (airport and port);  two in Benque, one in 
Corozal, and one in Punta Gorda).  The only one currently in operation is in Corozal, located at the border with 
Mexico.   
79 The EPZ Programme has three types of designation:  EPZ developers, which are businesses 
authorized to develop export processing zones;  EPZ businesses, which are companies authorized to operate 
within the export processing zones;  and, special EPZ's, which are single -factory operations located anywhere 
within the country (but not within a developer EPZ). 
80 WTO document G/SCM/N/146/BLZ, 3 October 2006. WT/TPR/S/238/Rev.1 Trade Policy Review 
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Box III.2:  Duty and tax concessions under incentive programmes  
Fiscal Incentives Programme 
• Objective of programme:   encourage economic development thro ugh investments in the production of goods 
and services, especially of non-traditional crops and va lue-added products both for domestic consumption and 
export. 
• Objective of subsidy :  attract foreign investment, mobilize dome stic investment, generate foreign exchange 
earnings and employment creation. 
• Application of programme to exports:   tax exemptions for companies e ngaged in agriculture, agri-industry, 
food-processing, aquaculture or manufacturing, and hi ghly labour-intensive operations, for which production is 
strictly for export (incentives under this  programme are not all export-related). 
• Tax benefits:   exemptions from import duties and the Revenue Replacement Duty (RRD) (the legislation also 
makes reference to tax holidays, but there has been a moratorium on these since 1999). 
• Applications for incentives made to the Minister of  Economic Development and duration of incentives is 
determined on case-by-case negotiations with firms (t he Cabinet takes a decisi on based on a recommendation 
from Beltraide).   Generally tax benefits are currently o ffered for a two to five years, with the possibility of 
renewal in some cases.  There are lower application fees for Belizean companies investing less than 
BZ$250,000. 
• There are two programmes under the Fiscal Incentives Ac t:  a regular programme and a programme for small 
and medium-sized enterprises. 
Export Processing Zone Programme 
• Objective of subsidy:   attract new investment into the prod uctive sectors of the economy, especially 
manufacturing, in order to increase exports and overa ll export supply capabiliti es, create empl oyment, and 
foster the transfer of skills.   
• Application of programme to exports:   business must produce goods or serv ices solely for export.  Waivers 
may be granted when there is a shortage in the domestic  market.  In practice, sales to the local market are 
allowed after payment of  all relevant taxes. 
• Tax benefits:   20 years (with possibility for extension).  Exemption from business tax (and any future 
corporate taxes);  withholding tax;  capital gains tax; customs duties and other taxes on imports necessary for 
the production and operation of the business, with specific  criteria for fuel and vehicles (fuel must be for 
energy generation purposes, and imports of service and utility vehicles onl y benefit from tax exemptions (i.e. 
forklift and, platform trucks);  forei gn exchange taxes;  property, land, a nd transfer tax;  and export taxes.  
Exemptions in perpetuity: any di vidends paid by EPZ businesses. 
• An application to develop an EPZ or establish a bus iness within it must be made to the EPZ Committee 
(EPZC) comprising representatives  from government ministries and private-sector stakeholders.  According to 
the authorities, the exemptions are pr ovided as indicated in the Act and its regulations, they are not negotiated. 
Commercial Free Zone Programme 
• Objective of subsidy :  increase manufacturing and processing activi ties to generate new products for export 
markets, and therefore create employme nt in the border regions of Belize. 
• Tax benefits :  exemption from business tax, capital gains ta x and any other new corporate tax for first ten 
years of operation.  Thereafter busine ss tax is applied at be tween 2% and 8% and may be reduced by up to 
2 percentage points depending on the number of loca l workers employed.  Exemption from customs duties and 
other taxes (import and export) and fore ign exchange taxes.  According to the authorities, tax benefits are not 
discretionary and are applied as set out in law. 
Source:  WTO documents:  WT/TPR/S/134, 14 June 2004;  G/SC M/N/114/BLZ, 2 July 2004;  Export Processing Zone 
 Act No. 2 of 2004;  and informat ion provided by the authorities. 
88. In 2010, Belize notified to the WTO the steps it h as been taking to eliminate export subsidies.  
These include:  clauses in the operations cont racts of new EPZ entrants regarding possible 
amendments to the EPZ programme;  participati on in targeted technical assistance activities;  
sensitization of the public and private sectors to the SCM Agreement, the conditions of the Article 
27.4 extension and the aspects of the domestic subs idy laws and rules which are problematic under 
WTO rules;  a consultative process with all of the beneficiaries of the three programmes which have 
been granted Article 27.4 extensions;  the establis hment of a inter-institutional working group which 
will have responsibility to oversee analysis, polic y dialogue, public awareness initiatives and the Belize WT/TPR/S/238/Rev.1 
 Page 61 
 
 
preparation of draft legislation;  and, the devel opment of a draft Action plan to be forwarded to 
Cabinet for approval.81 
89. A social fee on the value of goods and servi ces imported into commercial free zones was 
introduced in 2005.  The general ra te is 1.5%, with higher rates for fuel (10%); and various alcoholic 
beverages (6%).82  A social fee levied at the same general rate and at 10% for fuel was introduced for 
EPZs in 2010.  These fees are collected by Customs and are channelled into the Consolidated Fund.  
(v) Export finance, insurance, and guarantees 
90. Access to export financing has always been a problem for Belize and has been further 
aggravated by the financial crisis.  Exporters financing needs are generally met through loans from 
commercial banks.  The Government-owned Deve lopment Finance Corporation (DFC) has made 
export financing one of its new areas of lending, and protocols for this activity are being developed;  
export insurance is also being considered.  The auth orities stressed that it is not the DFC's objective to 
compete with commercial banks, but to focus on catering for the development needs of the country. 
(vi) Export promotion and marketing assistance 
91. Belize Trade and Investment Development Se rvices (BELTRAIDE) is the statutory body 
responsible for promoting trade and investment in  Belize.  Decision-making responsibility rests with 
its Board of Directors, comprisings representativ es from Government, the private sector, and civil 
society.  Its activities, vis-à-vis export promotion include:  designing and assisting in the 
implementation of export programmes, especially  for Belizean non-traditional export products;  
identifying viable export markets;  undertaking pu blicity campaigns;  and maintaining an exporters' 
register.  BELTRAIDE operates on an annual budge t of just over BZ$1 million (US$500,000):  it is 
funded mainly by the Government but also from fees levied under the Fiscal Incentives Programme 
and by external grants.  Most of its services are provided free of charge. 
92. The Belize Marketing and Development Corpor ation (BMDC) (section (4)(iii)) has been 
involved in marketing Belizean rice exports in Guatemala.83  The authorities noted that these activities 
may be extended to other countries in Central America.  
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Competition policy and price controls 
(a) Competition policy 
93. Belize does not yet have a competition law but th e authorities are actively considering how to 
apply model CARICOM competition legislation, given Belize's obligations under the CARICOM 
Treaty.84  In this regard, a national competition bill is e xpected to be presented to Parliament in early 
2011.  The authorities indicated that technical assistan ce could be helpful in advancing these efforts.  
                                                      
81 WTO document G/SCM/N/211/BLZ, 2 September 2010. 
82 Ministerial Order:  Free Zones (Social Fee)(Revised) Order 2005.  Statutory Instrument No. 118 of 
2005. 
83 The BMDC's main activity is to assist domestic ri ce producers.  It purchases paddy rice from farmers 
in the south (Toledo), operates a mill and packing unit, and undertakes distribution to supermarkets. 
84 Article 74 and Chapter 8 of the CARICOM Treaty provide respectively for the harmonization of 
laws and administrative practices in the area of competition policy, and the establishment of national 
competition authorities in each of th e member states (CARICOM onlin e information.  Viewed at:  
http://www.caricomlaw.or g/doc.php?id=131). WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 62 
 
 
Chapter 8 of the Revised Treaty of Chaguaram as provides the rules and standards by which 
enterprises must do business in the Caribbean Single Market Economy in order to ensure competition, 
and protect consumer welfare.  Several sector-speci fic laws regulate competition in the areas of public 
utilities, financial services, and telecommunicati ons.  The Public Utilities Commission (PUC) 
approves prices for water, electricity, and telecommunications where there is no competition.85  It also 
monitors for anti-competitive practices in the telecommunication sector.  The PUC is currently 
developing regulations to promot e competition in the areas of electricity generation and water 
production.  
94. At the CARICOM level, a Community Competition Commission was established in 
January 2008.  In terms of the application of compe tition rules and the investigation and arbitration of 
disputes, its remit is limited to cross-border competition issues.  Belize, like other CARICOM 
members, is required to ensure  that the Commission's determinations are enforceable under its 
national law.86  No determinations related to Belize have  been made by the Commission to date.  The 
EU-CARIFORUM European Partnership Agreemen t (EPA) has provisions on the exchange of 
information and enforcement cooperation in the area of competition.  Cartels and other concerted 
practices are prohibited, as well as abuse of domina nt position.  EPA signatories are allowed to 
maintain public or private monopolies according to their respective laws.87  
(b) Price controls 
95. Maximum prices are maintained for a number of imported products (red kidney beans, some 
processed foods, medicinal, and petroleum products) and certain domestically produced products (red 
kidney beans, certain fish, some processed foods a nd beer).  Maximum prices are expressed either as 
mark-ups at the wholesale or retail levels (or both) or as absolute prices.  In the case of red kidney beans, which is the only product listed in both Schedu les, the maximum that can be applied to imports 
exceeds the maximum for domestically produced goods (Table AIII.1).  The authorities indicated that 
the policy objective of maintaining maximum prices, is  to ensure the affordability  of basic necessities.   
96. The list of products subject to price controls h as not changed since Belize's previous Review.  
There have been several changes to the prices of the products for which price controls are applied, 
mainly to reflect fluctuations in world prices.
88  
97. The Supplies Control Unit, within the Bureau of  Standards, is responsible for administering 
price controls.  In practice, the Unit only monitors the prices, focusi ng in particular on a few products 
(fuel, LPG, rice and red kidney beans), and reports to the Cabinet;  it does not undertake any 
enforcement activities.   
                                                      
85 Public Utilities Commission (http://www.puc.bz). 
86 CARICOM online information.  Viewed at:  (h ttp://www.caricom.org/jsp/community/competition_ 
commission.jsp). 
87 Article 129 of the EPA between CARIFORUM and the EU (see:  http://trade.ec.europa.eu/doclib/ 
docs/2008/october/tradoc_140976.pdf). 
88 The overarching legislation governing price controls is the Supplies Control Act, 1963 (Cap. 293 of 
2000, Section 3(1)(b)).  Under this Act, the Minister  is entitled to control the prices of products whose 
"production, treatment, keeping, storage, movement, transport, distribution, exportation, importation, sale, 
purchase, use, or consumption is regulated or prohibited".  Regulations (the Supplies Control (Prices) Regulations) were subsequently issued under the Supplies Control Act.  These are amended regularly. Belize WT/TPR/S/238/Rev.1 
 Page 63 
 
 
(ii) State trading, state-owned enterprises, and privatization 
98. Belize has not notified to the WTO the existence of any state trading enterprises.  The Belize 
Marketing and Development Cor poration (BMDC), a public body89, is the sole importer of onions and 
rice into Belize at times of domestic shortage.  The objective of this measure is to generate revenue 
for BMDC so that it can provide assistance to rice farmers in the south of the country.  The BMDC 
tends to import onions from traditional sources (Holla nd, Mexico, and the United States) during July 
to mid-February, which is outside of the domestic  production season.  Rice imports are generally from 
Mexico in the event of domestic shortages.  The BMDC may also export rice, but does not have any exclusive privileges in this respect.
90   
99. There have been no privatizations since 2004.  The main state-owned enterprises in Belize are 
the Belize Marketing and Development Corpora tion (BMDC), and Belize Petroleum and Energy 
Limited (BPEL).  The Government is a majority  shareholder in Belize Water Services Limited 
(BWSL) and Belize Telemedia Limited (BTL).  The latter was taken over by the Government in 2009, 
with the stated intention of re-privatizing it (Chapter IV(4)(iii)).91  Under the Finance and Audit 
(Reform) Act (2005), the Government must obtai n the approval of the National Assembly before 
disposing of public assets with an aggregate valu e of BZ$2 million or above (excluding national 
land).92  
(iii) Incentives and other government assistance 
100. Most of the incentives offered by the Government  were in existence at the time of Belize's 
previous Review.  The only change has been the e xpansion of ministerial authority to grant customs 
duty remissions for certain businesses in 2008 (Table III.12).  
Table III.12 
Legislation governing incentives a nd other assistance, July 2010  
Legislation and Incentives provided 
Fiscal Incentives Act 
Tax benefits (see Chapter III(3)(iv)). 
Export Processing Zones Act Tax benefits (see Chapter III(3)(iv)).  Non-application of:  licensing requirements for imports and exports;  quotas and import  prohibitions 
(except for firearms, military equipment, and illegal drugs);  re gulations, restrictions or prohi bitions regarding the sale or purchase of 
foreign currencies;  foreign exchange taxes;   regulatory restrictions;  price controls ;  fees for work permits and the provisio ns of the Trade 
Licensing Act. 
Commercial Free Zone Act 
Tax benefits (see Chapter III(3)(iv)).  Non-application of:  quotas and impor t prohibitions (except for arms and ammunition, go ods 
prohibited by law to enter the CFZ, mercha ndise not approved for sale by the CFZ Ma nagement Authority, and goods not required f or the 
commercial functioning of the CFZ;  licen sing requirements for imports/exports;  price controls;  restrictions on investment in  another 
CFZ business;  restrictions on operations;  a nd the provisions of the Trade Licensing Act. 
International Business Companies (IBCs) Act 
International Business Companies (I BC) are exemption from income and business tax and stamp duty.  
Public investment Companies are, in additi on and without prejudice to exemptions grante d to IBCs, exempt from all forms of taxe s and 
duties on revenue, profits and income, including with reference to any capital asset, gain or appreciation (whether in the natu re of income 
tax, corporation tax, revenue ta x, withholding tax, stamp duty, la nd tax, capital duty, sales tax,  value added tax, customs or import duty or 
any tax or duty of another nature) for a period of thirty year s, or a lesser period as determined on a case-by-case basis by th e responsible 
Minister.  These incentives may be extended. 
Table III.12 (cont'd) 
 
 
                                                      
89 The BMDC was established by the Belize Marketing Board Act, and falls under the responsibility of 
the Ministry of Agriculture and Fisheries. 
90 Belize Marketing Board Act,  1948 (Cap. 281, 2003). 
91 BTL online information.  Viewed at:  http://www.belizetelemedia.net/btlnews/Opening-Statement-
by-the-Chairman-of-Belize-Telemedia-to-Press-Conference.PDF. 
92 Article 22(1). WT/TPR/S/238/Rev.1 Trade Policy Review 
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Legislation and Incentives provided 
Income and Business Tax Act 
Exemptions from Business Tax for:  the Belize Electricity Compan y (as provided for in the Mollejon Hydroelectric Project);  exp ort 
processing zone businesses;  a nd, at Ministerial discretion, newly establishe d businesses for the first two years of operation,  if considered 
necessary to alleviate financial difficulty.  This exemption is  extended to five years for en tities producing citrus or other c rops whereby 
there is a long time period between the start of operations and production.  
Act to amend the Customs and Excise Duties Act, No. 11 of 2008 
Minister has authority to grant full or partial customs duty re missions for capital goods imported by operators of small licens ed hotels and 
guesthouses for the improvement of their pr operties;  passenger vans of up to 18 seat s imported by small licensed tour operator s to 
improve the quality of their services;  and farm machinery and implements imported by small-scale farmers for use in their farm ing 
activities. 
 
Source:  Act to amend the Customs and Excise Duties Act, No. 11 of 2008.  Viewed at:  h ttp://www.incometaxbelize. 
gov.bz/PDFs/cap055.pdf.  All ot her laws viewed at:  http://www.be lizelaw.org. 
101. Government assistance also takes the form of lo ans through various institutions and services 
rendered by the Development Fina nce Corporation (DFC), and, pr eviously, by Small Farmers and 
Business Bank. 
102. In 2009, the government-owned Development Fi nance Corporation, was reinstated under new 
legislation and resumed lending activities after a fi ve-year lapse due to problems of governance and 
bad debt.  The DFC's purpose is to develop the Be lizean economy by provid ing loans to borrowers 
who otherwise would not be able to  find financing on reasonable terms.  Key target sectors for loans 
are agriculture, forestry, fishing, industry, agri-indus try, tourism, education, and housing.  Information 
was not available as to whether th e DFC has commenced lending, and if  so at what interest rates. 
103. The Small Farmers and Business Bank, which was owned and run by the Government and 
provided loans to farmers of BZ $750 to BZ$50,000, at an annual in terest rate of 10%, has ceased 
lending due to financial problems. 
(iv) Government procurement 
104. Belize is not a party to the WTO plurilateral Agreement on Government Procurement (GPA).  
At the time of its previous review, Belize indicated  that a decision to join the GPA would be taken in 
conjunction with a regional decision by CA RICOM.  This remains Belize's position.  
105. At the time of Belize's previous review, there was a centralized tendering process.  However 
procurement was decentralized in 2005, as the resu lt of a new Act (see below).  There are around 
40 procuring entities in Belize, including Government ministries, departments and agencies;  statutory bodies;  as well as city and town councils.  The author ities indicated that the Government is looking to 
re-establish a centralized government procuremen t system, review the 2005 Act, establish new 
procurement regulations, and deve lop a website to increase transparency in the procurement 
processes. 
106. The Finance and Audit (Reform) Act, adopted  in 2005, inter alia sets out new rules on 
government procurement and re peals previous legislation.
93  It applies to the procurement of goods 
and services.  According to the authorities, their experience in implementing the new Act has been a 
lack of uniformity in documentary requirements an d evaluation criteria.  Therefore, further reforms 
are considered necessary, inter alia, to standardize or harmonize procedures.   
                                                      
93 The Finance and Audit (Reform) Act, No. 12 of 2005 (not available online) repeals the Finance and 
Audit Act, Chapter 15 (http://www.belizelaw.org/la wadmin/PDF%20files/cap015.pdf).  The government 
procurement provisions are contained in Part IV of the 2005 Act. Belize WT/TPR/S/238/Rev.1 
 Page 65 
 
 
107. Under the Finance and Audit (Reform) Act,  open tendering procedures are obligatory for 
procurement contracts of BZ$5 million (approximate ly US$2.5 million) or above:  such contracts 
awarded must be presented to both houses of the National Assembly within one month of their 
execution.  Procuring entities may use either ope n or selective tendering procedures for purchases of 
goods and services under BZ$5 million.  The general conditions applicable under each method are 
specified in the Act (Table III.13).  The only statis tics on contract awards are those reported by the 
Contractor-General (see below).  However, these do not provide an up-to-date or complete picture.  
No figures are available on contract awards accordi ng to tendering procedure, type of contract, or 
origin.  
Table III.13 
Tendering procedures under the Finance and Audit (Reform) Act, 2010 
Procedure Legislative requirements 
Open 
tendering 
procedure Conditions for participation in tendering to (a) be published in adequate time for supplier to complete the applicable 
qualification procedure;  (b) be limited to  those essential to ensuring the suppliers ' capacity to fulfil the contract;  (c) no t 
discriminate against any supplier.  Supplier's capacity  is to be judged on its global business activity.   
Process of and time required for qualification of suppliers is not to be used to keep any "applicable supplier" from being 
considered.  Any supplier who is able to meet the conditions for participation in the tendering procedure is considered a 
"qualified supplier".  Unqualified suppliers requesting to participate in the tender ma y be considered if there is sufficient 
time.  If the Government maintains a pe rmanent list of "qualified su ppliers", an "applicable supplier" may apply to be 
included in the list. The Government is ob liged to notify suppliers of the inclusion and removal of their names from the list. 
Government, through the appropriate Ministry shall consider  suppliers' tenders;  identify suppliers who would be short-
listed and interviewed;  award the contract to a suitable s upplier(s);  and notify unsuccessful suppliers in writing (the 
reasons why a supplier is consider ed unsuccessful are not stated). 
Selective 
tendering procedure Government to ensure the number of a pplicable suppliers invited to submit a te nder is sufficient to ensure competition 
without affecting the efficiency of the process. Government selection of suppliers to submit a tender mu st use the following guidelines:  need for fairness and non-
discrimination;  relevant mark et for procurement;  need for expediency in the public interest;  nu mber of suppliers or 
purchasers in the relevant market;  knowledge of g overnment procedures by the applicable suppliers. 
Government may select supplier from a perman ent list of qualified suppliers, if it exists. 
 
Source:  Finance and Audit Reform Act, No. 12 (2005) (not available online). 
108. The Act also allows the Government to buy goods and services directly without issuing a 
tender or by inviting individual suppliers to submit a tender for a contract (limited tendering).  This is 
permitted:  (a) where the open or selective tendering procedure was used but no tender was received;  
(b) where it is the Government's view that the tenders received under open or  selective tendering are 
collusive, or not in compliance with conditions specified  in the tender invitation;  (c) where for certain 
reasons (technical, protection of exclusive rights or related to a work of art) goods or services can only be procured from one supplier;  (d) for reasons  of extreme urgency or in the public interest;  
(e) where goods procured are required by the Govern ment as parts replacement for, or addition to, 
existing goods or installations, thereby meeti ng inter-changeability requirements;  (f) where the 
service procured is an extension of an existing one ;  (g) where goods or services are a prototype or 
subject to intellectual property rights, or a first pr oduct or service to be manufactured or performed in 
pursuance of an experiment, original study or orig inal development;  and (h) for national security or 
national emergency reasons or to purchase goods or ser vices needed for the day-to-day operations of 
the Government. 
109. Belize's legislation on government procurem ent does not distinguish between domestic and 
foreign companies.  Foreign companies are therefore,  in principle, allowed to participate in public 
procurement.  No price preferences fo r local companies are set out in law. 
110. Each procuring entity is free to develop its  own tendering procedur es and practices.  All 
tender notices are published in the Official Gazette an d in local newspapers.  The authorities indicated 
that large contracts, particularly those financed by external donors, are published in the international 
press, or on the websites of the respective donors.  WT/TPR/S/238/Rev.1 Trade Policy Review 
Page 66 
 
 
111. As reported in Belize's previous  Review, parliamentary oversight of government contracts is 
effected by the Contractor-General, whose respons ibility is to monitor, to ensure the award and 
implementation of public contracts, and to invest igate fraud, mismanagement, waste or abuse in 
government procurement activities.94  The Contractor-General's remit covers all procuring entities.  
As required by the 2005 Act, all c ontracts, regardless of the procur ement method used (open, selective 
or limited), must be submitted to the Contractor-G eneral for review and comments before they are 
executed.  The Contractor-General evaluates whethe r the contract is in the best interests of the 
Government and the national interest of Belize.  If it is deemed that the G overnment and/or national 
interest are not being well served, the Contractor-General must state the reasons in writing, and 
submit them to the National Assembly.  This represen ts a significant strengthe ning of the authority of 
the Contractor-General vis-à-vis contracting en tities, since previously the Contractor-General 
responsibility was to review all contracts above BZ $100,000 to ensure they were awarded impartially 
and on merit, and that they were being implemented in accordance with their terms.95  The authorities 
indicated that no such transaction has required such measures since 2005. 
112. The Contractor-General's responsibilities include un dertaking investigations.  In this respect 
the Office has broad investigatory authority but no power to enforce findings and decisions, which 
remains the responsibility of the National Assembly .  The Contractor-General may develop policy 
guidelines.  No information was available on whether any investigations have been undertaken by the 
Contractor-General since 2004, or their outcome, or  whether any policy guidelines have been issued. 
113. The Contractor-General presents annual reports  to both houses of the National Assembly, 
which, inter alia, provide statistics at the individu al procuring entity level of the number and value of 
contracts.  In the most recent report made available to the WTO Secretariat (fiscal year 2005/06) the Contractor-General reported that 787 contracts had b een agreed, and 562 completed.  In value terms, 
the biggest contracting entities were:  the Ministry of Works, Transport and Communications (BZ$6.5 million);  the Belize Social Security Board (BZ$3.2 million);  the Ministry of Education (BZ$4 million);  the Social Investment Fund (BZ$5 million).  The total value of all of these contracts 
was just over BZ$27 million, and the amount paid out under contracts was just over BZ$20 million.  
This figure may not represent the full value of pr ocurement for this fiscal year in Belize since 
12 entities had not cooperated with the Contracto r-General's request for statistical data.   
(v) Intellectual property rights 
114. Belize notified its draft legislation to the WTO in 2000, and this was discussed in the TRIPS 
Council.  Thereafter it enacted IPR legislation a nd corresponding regulations and notified these to the 
WTO in 2003.
96  Belize's IPR laws cover the major areas re ferred to in the TRIPS Agreement with the 
exception of undisclosed information.  Belize indi cated during its 2004 Trade Policy Review, that it 
                                                      
94 The Contractor-General Act, Chapter 6.  Vi ewed at:  http://www.be lizelaw.org/lawadmin/PDF 
%20files/cap006.pdf. 
95 WTO document WT/TPR/S/134, 14 June 2004. 
96 Copyright  (Notification: IP/N/1/BLZ/C/2;  Laws:  Copyright (Specified Countries) Order 
(Cap. 252S, 2003);  Copyright Act 2000 (Cap. 252, 2000);  and Copyright (Commencement) Order).  Trade 
Marks  (Notification:  IP/N/1/BLZ/T/2 and T/3;  Laws:  Trade Marks Act, 2000 (Cap. 257, 2000) and Trade 
Marks Rules (Cap. 257S, 2003).  Industrial Designs  (Notification:  IP/N/1/BLZ/D/2 and D/3;  Laws:  Industrial 
Designs Act, 2000 (Cap. 254, 2000) and Industrial Designs Regulations (Cap. 254S, 2003).  Patents and Utility 
Models (Notification: IP/N/1/BLZ/P/3 and P/4;  Laws:  Patents Act, 2000 (Cap 253, 2000) and Patents 
Regulations (Cap. 253S, 2003).  Layout-Designs (Topographies ) of Integrated Circuits  (Notification: 
IP/N/1/BLZ/L2 and L/3;  Laws:  Protection of Layout-Designs (Topographies) of Integrated Circuits Act, 2000 
(cap 256, 2000) and Protection of Layout-Designs (Topographies) of Integrated Circuits Regulations 
(Cap. 256S, 2003).  New Plant Varieties   (Notification:  IP/N/1/BLZ/P/5 an d P/6;  Laws:  Protection of New 
Plant Varieties Act (Cap. 255, 2000) and Protection of New Plant Varieties Regulations (Cap. 255S, 2003). Belize WT/TPR/S/238/Rev.1 
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was studying various models with a view to enac ting legislation undisclosed information, but there 
have been no further developments.97 
115. There have been no changes to Belize's IP  laws, to its institutional framework for 
implementing these laws, or to its international co mmitments since its last Review (Box III.3).  
However, administrative instructions have been issued  for patents, industrial designs, and trade marks.  
These relate to issues such as opposition, revocation,  and invalidation proceedings, and incorporate 
application forms, and set out fees and timeframes.   In addition, Belize has adopted administrative 
instructions for the electronic filing of patent and trade mark applications.  These were all notified to 
the WTO in 2005.98   
116. Details of applications for intellectual prope rty protection for trade marks, patents, and 
industrial designs, as well as grants thereof are cont ained in Belipo's Intellectual Property Journal.  
This is published every two weeks, and is available online.99  Since 2004, there have been three 
occasions when applications for IP protection ha ve been opposed by trade mark holders already 
registered in Belize.  In one of these cases, the Re gistrar allowed the applicant to proceed with their 
registration.100 
117. Information on enforcement of IPRs in Beli ze is contained in Belize's answers to the 
Checklist of Issues on Enforcement.101  All legislation pertaining to IPRs contains provisions for 
enforcement, including criminal procedures.  Re medies available in civil procedures include the 
seizure and destruction of the infringing products  and the equipment used to manufacture them, and 
the payment of damages.  In criminal procedures,  the remedies include fines and imprisonment.  All 
laws related to IPRs, except the Patent Act, empower the courts to order provisional measures, 
including the delivery of the infringing goods to the right holder.102  A plaintiff in proceedings for 
infringement of a patent is entitled to relief by way of  an injunction;  damages;  seizure, forfeiture or 
destruction of the infringing products;  an account of the profits derived from the infringement;  or 
"any other relief provided for in the general law".103  Under the Copyright Act, applications for the 
delivery of the infringing goods to the right holder may not be made after six years from the date on 
which the infringing copy was made.  Concerns have  been expressed about insufficient enforcement 
of IP legislation.104  No information was available on the number of civil and criminal procedures 
since 2004.  
  
                                                     
 
97 WTO document WT/TPR/M/134/Add.1, 18 October 2004. 
98 WTO documents IP/N/1/BLZ/P/7, 24 November 2005;  IP/N/1/BLZ/D/4, 23 November 2005;  
IP/N/1/BLZ/T/4, 23 November 2005;  IP/N/1/BLZ/3, 21 November 2005;  and IP/N/1/BLZ/T/5, 23 November 2005. 
99 BELIPO Intellectual Property Journal .  Viewed at:  http://www.belipo.bz/journal.php. 
100 These cases involved Walmart and Eveready Battery  Company;  Great Belize Productions Ltd., and 
Coco Plum Island Resort;  and British American Tobacc o (Brands) Ltd. and Philip Morris Products S.A.  For 
details of the cases see BELIPO online information.  Viewed at:  http://www.belipo.bz/rulings.php. 
101 WTO document IP/N/6/BLZ/1, 6 June 2000. 
102 See Belize's answer to question 10 of the Chec klist of Issues on Enforcement (WTO document 
IP/N/6/BLZ/1, 6 June 2000). 
103 Section 4(2) of the Patents Act. 
104 The United States has reported concerns about the piracy of music and television programmes as 
well as the sale of counterfeit merchandise including cigarettes and clothing (U.S. Department of State online 
information.  Viewed at:  http://www.sta te.gov/e/eeb/rls/ othr/ics/2009/117851.htm). WT/TPR/S/238/Rev.1 Trade Policy Review 
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Box III.3:  Key features of Belize's intellectual property regime  
WTO Contact point:  Belize Intellectual Pr operty Office (BELIPO) 
National agency:  Belize Intellectual Prope rty Office (BELIPO) 
IPR protection: 
Copyright:   covers original literary , dramatic, musical or artistic work for th e life of the author plus 50 years;  sound 
recordings, films, broadcasts and cable  programmes for 50 years from end of calendar year in which it was made;  
typographical arrangements of a published edition for 25 year s from end of calendar year in which reedition was first 
published. 
Trade Marks:   10 years from date of filing (renewable) 
Geographical Indications: 10 years from date of filing (renewable) 
Industrial designs:  5 years from the date of filing, renewable fo r two consecutive periods of five years each 
Patents:   20 years from date of filing, non-renewable 
Utility models:  7 years from date of filing, non-renewable 
Layout-designs (topographies) of integrated circuits:   10 years from the date of filing or date of first commercial 
exploitation, not renewable  
New plant varieties:   25 years for vines, forest trees, fruit trees, and ornamental trees,  20 years for all other species 
Undisclosed information:   no specific legislation.  Protection provided under common law 
Parallel imports:  Parallel imports of products protected under the Pa tents Act, Industrial De signs Act and Protection 
of New Plant Varieties Act are not allowe d the right holder needs to institute cour t proceedings).   The Layout Designs 
(Topographies) of Integrated Circuits Act is silent on the issue.  Under the Trad e Marks Act, a registered mark is not 
infringed by its use in relation to goods that have been put on the Caribbean Single Market and Economy (CSME) by 
the legitimate right holder.  Th e authorities confirmed that parallel imports  of copyrighted material are prohibited. 
Compulsory licensing:  may be granted under the Patents Act (Patents a nd Utility Models), the Protection of Layout-
designs (topographies) of Integrated Circuits Act, and th e Protection of New Plant Varieties Act. The authorities 
confirmed that there has been no implementation of  a compulsory licensing scheme for patents.   
International commitments:  Member of WIPO since 2000.  Paris Convention for the Protection of Industrial 
Property;  Berne Convention for the Protection of Literary  and Artistic Works;  Hague Agreement Concerning the 
International Deposit of Industrial De signs;  Patent Cooperation Treaty 
Source: WTO document WTO/TPR/S/134, 14 June 2004. 
 
118. The Copyright Act and the Trade Marks Act allow the owner of the copyright in any 
published work, film or sound recording, or of a registered trade mark to alert the Customs Department to treat pirated or counterfeit copies of such items made outside Belize as prohibited 
goods.  To this end, the right holder must provide  relevant evidence, a security "in respect of any 
liability or expense which the Comptroller [of the Customs Department] may incur in consequence of 
the detention of any article or anything done to an article detained," and "indemnification of the 
Comptroller against any liability or expenses".
105  According to the Cust oms Regulation (Prohibited 
and Restricted Goods) (Consolidation) Order, 1988,  the import of "any infringing copy of a work, 
whether printed, audio, video or other, in which c opyright subsists, or plates or other devices or means 
for making such infringing copies" is prohibited.  Information was not available on the number of requests for Customs to treat such imports as proh ibited during the review period. At the time of 
Belize's previous Review, the Government was studyi ng options to develop legislation to provide for 
effective border protection in other areas of intellect ual property rights.  However there have been no 
further developments.   
                                                     
 
105 Section 51(4) of the Copyright Act and 74(3) of the Trade Marks Act. Belize WT/TPR/S/238/Rev.1 
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119. In 2004, the Government was also consider ing developing a comprehensive national 
enforcement strategy on IPRs, in integrating IPR enforcement into the curricula of the Police and 
Customs Training Schools, and requesting assist ance from donors to host national enforcement 
seminars for relevant officials.  The authorities indicated that seminars have been conducted to 
sensitize the various stakeholders (including the police,  Customs, the judiciary and, to a lesser extent, 
the private sector) to IP issues and enforcement qu estions, with the help of donor support.  However, 
there has been no movement with respect to the development of a national enforcement strategy.