Belize Customs & Excise

CUSTOMS ENGAGING TRADITIONAL AND NEW PARTNERS WITH PURPOSE


Tariff and Trade Classification


Effective Date: 1st January 2023 by virtue of Act 1 of 2023

The following highlights changes that were to made to Customs Procedure Codes ( Extended and National ), as well as Deletions and Additions: The National Tariff of Belize has been prepared to implement the Common External Tariff of the Caribbean Community established by decision of the Council for Trade and Economic Development (COTED).

It is based on the Harmonized Commodity Description and Coding System (Ninth Edition 2022). As with the previous tariffs, it is comprehensive and systematically organized according to easily understood principles.

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;
  • General Rules Explanation
  • 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
Abbreviations and Symbols
List of Titles of Sections and Chapters
General Rules and Interpretation
Section 1 Notes
Chapter 1 : Live Animals
Chapter 2 : Meat and Edible Meat Offal
Chapter 3 : Fish and crustaceans, molluscs and other aquatic invertebrates
Chapter 4 : Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Chapter 5 : Products of animal origin, not elsewhere specified or included
Section II Notes
Chapter 6 : Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Chapter 7 : Edible vegetables and certain roots and tubers
Chapter 8 : Edible fruit and nuts; peel of citrus fruit or melons
Chapter 9 : Coffee, tea, maté and spices
Chapter 10 : Cereals
Chapter 11 : Products of the milling industry; malt; starches; inulin; wheat gluten
Chapter 12 : Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Chapter 13 : Lac; gums, resins and other vegetable saps and extracts
Chapter 14 : Vegetable plaiting materials; vegetable products not elsewhere specified or included
Section III Notes
Chapter 15 : Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Section IV Notes
Chapter 16 : Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
Chapter 17 : Sugars and sugar confectionery
Chapter 18 : Cocoa and cocoa preparations
Chapter 19 : Preparations of cereals, flour, starch or milk; pastry cooks' products
Chapter 20 : Preparations of vegetables, fruit, nuts or other parts of plants
Chapter 21 : Miscellaneous edible preparations
Chapter 22 : Beverages, spirits and vinegar
Chapter 23 : Residues and waste from the food industries; prepared animal fodder
Chapter 24 : Tobacco and manufactured tobacco substitutes
Section V Notes
Chapter 25 : Salt; sulphur; earths and stone; plastering materials, lime and cement
Chapter 26 : Ores, slag and ash
Chapter 27 : Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Section VI Notes
Chapter 28 : Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Chapter 29 : Organic chemicals
Chapter 30 : Pharmaceutical products
Chapter 31 : Fertilizers
Chapter 32 : Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes;putty and other mastics; inks
Chapter 33 : Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Chapter 34 : Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles,modelling pastes, "dental waxes" and dental preparations with a basis of plaster
Chapter 35 : Albuminoidal substances; modified starches; glues; enzymes
Chapter 36 : Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Chapter 37 : Photographic or cinematographic goods
Chapter 38 : Miscellaneous chemical products
Section VII Notes
Chapter 39 : Plastics and articles thereof
Chapter 40 : Rubber and articles thereof
Section VIII Notes
Chapter 41 : Raw hides and skins (other than furskins) and leather
Chapter 42 : Raw hides and skins (other than furskins) and leather
Chapter 43 : Furskins and artificial fur; manufactures thereof
Section IX Notes
Chapter 44 : Wood and articles of wood; wood charcoal
Chapter 45 : Cork and articles of cork
Chapter 46 : Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Section X Notes
Chapter 47 : Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Chapter 48 : Paper and paperboard; articles of paper pulp, of paper or of paperboard
Chapter 49 : Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Section XI Notes
Chapter 50 : Silk
Chapter 51 : Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Chapter 52 : Cotton
Chapter 53 : Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Chapter 54 : Man-made filaments; strip and the like of man-made textile materials
Chapter 55 : Man-made staple fibres
Chapter 56 : Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Chapter 57 : Carpets and other textile floor coverings
Chapter 58 : Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Chapter 59 : Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Chapter 60 : Knitted or crocheted fabrics
Chapter 61 : Articles of apparel and clothing accessories, knitted or crocheted
Chapter 62 : Articles of apparel and clothing accessories, not knitted or crocheted
Chapter 63 : Other made up textile articles; sets; worn clothing and worn textile articles; rags
Section XII Notes
Chapter 64 : Footwear, gaiters and the like; parts of such articles
Chapter 65: Headgear and parts thereof
Chapter 66 : Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Chapter 67 : Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Section XIII Notes
Chapter 68 : Articles of stone, plaster, cement, asbestos, mica or similar materials
Chapter 69 : Ceramic products
Chapter 70 : Glass and glassware
Section XIV Notes
Chapter 71 : Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Section XV Notes
Chapter 72 : Iron and steel
Chapter 73 : Articles of iron or steel
Chapter 74 : Copper and articles thereof
Chapter 75 : Nickel and articles thereof
Chapter 76 : Aluminum and articles thereof
Chapter 77 : (Reserved for possible future use in the Harmonized System)
Chapter 78 : Lead and articles thereof
Chapter 79 : Zinc and articles thereof
Chapter 80 : Tin and articles thereof
Chapter 81 : Other base metals; cermets; articles thereof
Chapter 82 : Tools, implements, cutlery, spoons and forks, of base metal; part thereof of base metal
Chapter 83 : Miscellaneous articles of base metal
Section XVI Notes
Chapter 84 : Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Chapter 85 : Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Section XVII Notes
Chapter 86 : Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
Chapter 87 : Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Chapter 88 : Aircraft, spacecraft, and parts thereof
Chapter 89 : Ships, boats and floating structures
Section XVIII Notes
Chapter 90 : Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Chapter 91 : Clocks and watches and parts thereof
Chapter 92 : Musical instruments; parts and accessories of such articles
Section XIX Notes
Chapter 93 : Arms and ammunition; parts and accessories thereof
Section XX Notes
Chapter 94 : Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Chapter 95 : Toys, games and sports requisites; parts and accessories thereof
Chapter 96 : Miscellaneous manufactured articles
Section XXI Notes
Chapter 97 : Works of art, collectors' pieces and antiques
Chapter 98 : Miscellaneous Manufactured Articles
List of Conditional duty Exemptions
Part 1 : List of Commodities Ineligible for Conditional Duty Exemptions
Part 2 : List of Commodities Ineligible for Conditional Duty Exemptions
Conversation Factors