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The General Sales Tax or GST

The General Sales Tax (GST) was introduced on 1st July 2006 and replaced the former Sales Tax. It is a tax on the supply of most goods and services in Belize and is generally charged at a rate of 12.5%.

The Department of General Sales Tax has been formed to manage this tax. More details can be found at the GST website.

The new Importer/Exporter codes
Effective immediately, ALL commercial transactions require that Importers use a tax identification number (TIN) as their Importers code.

Commercial Importers/Exporters who are registered for GST should use their GST issued TIN, suffixed by their existing Importer code. For example if your GST TIN is 2345 and your existing Customs Importer Code is I2223, your new Importer code will be 2345-I2223.

Commercial Importers/Exporters (including EPZ and CFZ) who HAVE a Customs Importer Code and are NOTregistered for GST are now required to obtain a TIN from the Department of GST. Please note that this TIN will not entitle you to a refund. This TIN should be suffixed by the existing Importer Code. For example if your TIN is 2345 and your existing Customs Importer Code is I2223, your new Importer code will be 2345-I2223.

Commercial Importers/Exporters who do not currently have an Importer Code must first obtain a TIN from the Department of GST, and then register with Customs prior to importation of goods. The Customs registration process will require completing an Importer registration form and presenting proof of TIN Registration from the Department of GST.

 

 

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