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Custom Duties

Custom Duties are applicable according to the rates set out in the Customs Tariff and Trade Classification, Chapter 48 Laws of Belize, First Schedule. The Belize Customs Tariff is modeled from the Harmonized Description and Coding System (HS).

The rates are applied based on the Customs Value (Cost, Insurance, Freight )- CIF).
Rates applicable ranges from 0 to 45% with the majority of commodities attracting a rate of 20%.

Goods in Primary Forms, Machinery and Parts, Raw Materials, Textile Fabric, Chemicals, Office Equipment (except Computers and Accessories - 0%) Hand Tools, attracts a rate of 0% or 5% based on the customs value.

Customs duties and taxes are collected based on the value which is derived from the value stated on the invoice, receipt or other proof of purchase. The dollar value must be converted from the foreign currency stated on the proof of purchase document to Belize (bzcy) currency. The Belize currency is tied to the US dollar at $2.0175 bzcy to $1.00USD. Other foreign currency rates are subject to change and is updated weekly in conjunction with the Central Bank of Belize.

An exchange rate for the conversion of foreign currency to BZD is published weekly for the convenience of importers and customs brokers.

The rate of duty applicable to Motor Vehicles is according to the engine capacity in Motor Cars; according to the weight for Pickup and Trucks, and according to the seating capacity in Vans and Busses for Public Transport.

There are some items that attract a Revenue Replacement Duty (RRD) ranging from 5% to 40% based on the aggregate of the Customs Value and the Import Duties.

Importation

The importation of some live animals, foodstuff, plant and plant materials, veterinary vaccines requires an import_permit from the Ministry of Agriculture and is subjected to inspection at the time of importation by Quarantine Inspectors.

Sales Tax is charged at a rate of 9% based on the aggregate of the customs value and any other relative duty (Import Duty and RRD if applicable) and 14% on Alcoholic Beverages (including Beer), Petroleum, Tobacco and Tobacco Products, large fans, Air Conditioners, Yachts, Jewellery, Perfumery, Cosmetics, Vehicles over 4 cyl., Stoves and refridgerators over 15 Cu. ft.. Some commodities are exempted from the payment of sales tax at the time of importation.

Importation from Countries Within the Caribbean Common Market (Caricom)

Imports from Caricom Countries are exempted from the payment of import duty provided the importer produces a Certificate of Origin from the country within the Common Market certifying that the goods were produced within the region of the common market. Some commodities imported from Caricom pay Revenue Replacement Duty (RRD). There are restriction for certain commodities imported form Caricom and requires an Import License from Ministry of Trade prior to importation.

Exemptions from Duties and Taxes

The laws of Belize provides for exemptions from duties and taxes for items imported as accompanied baggage of a passenger that includes:

1) Wearing apparel, jewelry, toilet requisites and any portable article reasonably expected to be carried by him for his own private and personal use, and in the case of a passenger eighteen years old and over;

• Wines or spirits not exceeding one litre in all and
• Tobacco, not exceeding 250 grams or
• Cigars, not exceeding fifty, in number, or
• Cigarettes, not exceeding Two Hundred in number
• Goods to the aggregate of BZ $200.00 through and International Airport (BZ$50.00 at other entry points) belonging to a Belizean passenger (including a passenger under eighteen years old) which accompany that passenger and were acquired abroad by him for his personal use or as souvenirs or gifts and admitted as such by the Comptroller of Customs.

Provided that:-

(a) A passenger shall not be entitled to the exemption granted above in respect of alcoholic beverages or tobacco products in excess of the quantities specified in those shown above.

(b) A passenger returning from a visit to a neighboring border town or city shall not be entitled to the exemption granted above in respect of alcoholic beverages and tobacco products.

(c) A passenger may claim an allowance through an International Airport twice a year and once a month through other points of entry.

Exemptions under this item shall not apply to arms and ammunition

Personal and Household Effects

Once you can provide documentary evidence that you are a Belizean National or hold a Belizean Residency Permit;

Personal and household effects, new, admitted as such by the Comptroller of Customs not exceeding a C.I.F. value of BZ$20.000.00 which accompany a Belizean family or Belizean Citizen without having a family, returning to reside in Belize who have resided abroad continuously for at least three years immediately prior to their return and which are for their personal use and are not intended for any other person or for sale.

Sales Tax of 9% is applicable on new household effects based on the C.I.F value.

Customs duties are applicable on the CIF value in excess of BZ$20.000.00 based on the rates as set out in the Belize Customs Tariff

Used implements, instruments and tools of profession, trade, occupation or employment approved by the Ministry of Finance and admitted as such by the Comptroller of Customs, of persons arriving in the country, which are declared to have been in the possession and use of the passenger for a reasonable period.

Used personal effects, not being merchandise, of citizens of Belize or persons ordinarily domiciled in Belize, who have died abroad as approved by the Comptroller of Customs.

Exemption under these items does not include motor vehicles, office equipment or building materials.

Non - Resident
*If the passenger is not a Belizean or holds a Belizean residency permit, the duties for household effects will be charged in accordance with the rates as set out in the Belize Customs Tariff.
Duty exemption may be applied for from the Ministry of Finance.

*Restrictions are placed on the importation of wooden furniture included in household effects and requires an import license form the Ministry of Trade prior to importation.

 

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