The new challenges of the 21st Century demand a new concept of customs to customs cooperation, real time collaboration between customs administration, and also between customs and the trading community in facilitating legitimate trade. We are all of the belief that the panacea to achieve this concept by the global customs fraternity is the creation of an international “e-customs” network that will ensure seamless, real-time and paperless flow of information and connectivity. This administration hereby pledge their commitment to our most valuable resource, our officers whom we will ensure have every opportunity to be a part of our continuous capacity building, in an attempt to enhance their competence, so that they may possess the ability to positively impact and transform the customs landscape. We also commit as an organization to continue our quest to identify additional strategies to improve professionalism, technical aptitude, responsiveness, and a better working relationship with the trading community and the public. The Belize Customs & Excise Department will continue to ensure its key role in realizing the organization’s vision, to be recognized nationally and internationally for excellence in customs administration and service, as well as meeting the needs of customs and the international trading community.




The rates are applied based on the Customs Value (Cost, Insurance, Freight )- CIF). Rates applicable ranges from 0 to 100% import duty with the majority of commodities attracting a rate of 20% import duty. 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% import duty based on the customs value (except household tools - 20%). Customs duties and taxes are collected based on the transaction value which is derived from the value stated on the invoice (once authenticated), 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.


Motor Vehicles

Duty Rates for Pickups, Cars, SUV's, Minivans, Motorcycles, Vans, Busses, Trucks and Tracktor Trucks.......

Revenue Replacement Duty

ORDER made by the Ministry of Finance in exercise of the powers conferred upon him by section 25 of the Customs and Excise Duties Act , Chapter 48 of the Laws of Belize, Revised Edition 2003, and all other powers thereunto him enabling..........
(Gazetted 1st April, 2016)

Excise

AN ACT to ammend the Customs and Excise Duties Act, Chapter 48 of the Substantive Laws of Belize, Revised Edition 2011; to provide for the removal of revenue replacement duty on CARICOM goods; to increase the scope of goods subject to excise duty; and to provide.....

Importation of Goods

The importation of some live animals, foodstuff, plant and plant materials, veterinary vaccines requires an import permit (view list) from the Ministry of Agriculture and is subjected to inspection at the time of importation by Quarantine Inspectors. General Sales Tax is charged at a rate of 12.5% based on the aggregate of the customs value and any other relative duty (Import Duty, Environmental Tax and RRD if applicable). Some commodities are exempted from the payment of General Sales Tax at the time of importation.

Importation from Caricom

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 from Caricom and requires an Import License from Ministry of Trade prior to importation.

Exemptions

Use the links below to access information regarding our various exemptions:

Personal and Household Effects

Once you can provide documentary evidence that you are a Belizean National or hold a Belizean Residency Permit; 1 (b) Household effects may be imported free from customs duties provided that they are used and have been in your possession for at least one year, and is not intended for any other person or sale.......

Baggage (Accompanied Luggage)

The following list provides rates on goods commonly imported as accompanied baggage. Note: Revenue Replacement Duty (RRD) is calculated as follow: Computed value based on (cost, insurance and freight or shipping (CIF value) + Import Duty) * RRD rate General Sales Tax is calculated as follow: ((CIF + Import Duty (ID) + RRD (where applicable))+ Environmental Tax) * 12.5% Environmental Tax is calculated as 3% of the CIF value.......

Restricted and Prohibited Goods

This text of the Common External Tariff of the Caribbean Community, established by decision of the Council for Trade and Economic Development (COTED) contains:
  • The List of Abbreviations and Symbols used in this publication;
  • The Titles of Sections and Chapters;
  • General Rules for the Interpretation of the Harmonized System;
  • The Schedule of Rates;
  • The List of Conditional Duty Exemptions;
  • The List of Items Ineligible for Duty Exemption.
The General Rules for the Interpretation of the Harmonized System provide the principles on which classification under that System is based and are an integral part of the classification structure of the Schedule of Rates. The rates of duty shown in the Schedule of Rates will be applicable to imports from third countries into the Member States of the Caribbean Community as well as to goods traded among the Member States of the Caribbean Community which do not qualify for Community treatment.

Reference to the pages of the Schedule of Rates is included in the listing of Sections and Chapters to permit easy identification in the Schedule of Rates.

The List of Items Ineligible for Duty Exemption includes those items produced in the Caribbean Community in quantities which are considered adequate to justify the application of tariff protection. These items will not be eligible for the grant of exemption from duty (in whole or in part) where they are imported for use in Industry, Agriculture, Fisheries, Forestry and Mining.

Except where the context otherwise requires, "per cent" or the symbol "%" means percentage of value.

Ministry of Finance
Belmopan, Belize

Click to View Entire Document with Classification

RATE OF EXCHANGE TO BE USED TO CONVERT FOREIGN CURRENCY TO BELIZE DOLLAR

The rates listed below must be applied (multiplied) to the foreign currency stated on the invoice receipt, transport document and other proof of purchase documents in order to arrive at the customs value in Belize Currency.

NOTICE

In accordance with the provisions of Section 5 (3) of the Customs & Excise Duties Ordinance (Chapter 48), it is hereby notified for general information that the rates of exchange to be used in determining the equivalent in Belize Dollars of foreign currency shall be as follows, for all customs purposes:

Click to View Entire Document with Currency Exchange Rates


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