Goods of Community origin

(1) Subject to this Part, goods of Community origin, shall not be liable to, (a) customs duty; or (b) any quantitative restriction, on their importation into or exportation from Belize. (2) The Minister of Finance shall, (a) make a provision for, (i) compliance with the conditions provided under Article 84 of the Treaty and the rules regulating Community origin set out in Schedule 1 of the Treaty (ii) the determination of the eligibility of goods to be treated as of Community origin; and THE SUBSTANTIVE LAWS of BELIZE 9 (b) prohibit the imposition of any internal taxes or other fiscal charges to goods of save as otherwise provided by the CARICOM Treaty. (3) The provisions referred to in subsection (2) (a) of this section shall, (a) include measures respecting; (i) the time by reference to which, in determining such eligibility, the question whether goods are to be so treated is to be decided; (ii) the evidence which is to be required or is to be sufficient for the purpose of showing that goods are or are not to be so treated; (iii) the determination of what cases of marine products taken from the sea or goods produced therefrom at sea are to be treated as being of Community origin; and (b) take into account different classes and descriptions of goods and quantities of the goods and purposes for which the goods are imported into Belize. (4) Subject to any enactment made under subsection (1) of this section, where in connection with eligibility for a CARICOM Single Market and Economy rate of duty any question arises as to whether goods are of Community origin, the Comptroller may require the importer of the goods to furnish to him, in such form as he requires, proof of any statement made to him as to any fact necessary to determine the question and, if such proof is not furnished to his THE SUBSTANTIVE LAWS of BELIZE 10 satisfaction, the question may be determined without regard to the statement.