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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

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EXEMPTION FROM SALES TAX ON IMPORTATION

  • Basic foodstuff:-
    Rice, Flour, Bread, Corn, Fresh Meat, Eggs, Beans, Sugar, Tortilla and Condensed Milk
  • Any of the following medicines and medical supplies for human use, namely:-
    • Analgesics in the form of liquids, Tablets, Capsules or other Solid Dosage forms for Oral or Rectal use.
    • Cough and Cold Preparation, in the form of liquid, Tablets, Capsules or other Solid Dosage forms for Oral or Nasal use.
    • Diagnostic Testing Kits and Devices for testing Glucose in Blood and Urine.
    • Insulin and Insulin Syringes with needles and devices of a type not exceeding 100units(1.0ML) capacity for the administration of U-100 insulin.
    • Oral dehydration preparations in form of salts or solution of W.H.O /Pharmacopoeia standards.
    • Dialysis Fluids

  • Text Books, School work books and other educational texts in question and answer format with spaces for insertion of answers, children's picture and painting books exercise books.
  • Propane, Propane/Butane mix for domestic use.
  • Preparation formulated for agricultural use namely:- Fertilizer, Pesticides, Fungicides and Herbicides.
  • Animal feeding stuff suitable for any live bird, fish, crustacean, mullusc or other animal of a kind generally used as, or producing, food for human consumption or for any draught animal.
  • Seeds and other means of propagation of plants that are used for providing either food for human consumption or a feeding stuff referred to immediately above.

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