Provisions as to exemption from duty where drawback allowable

(1) Notwithstanding anything in any enactment, goods may in such circumstances or subject to such limitations may be prescribed, be treated as of Community origin when, (a) a drawback was allowed in connection with any exportation from any part of the CARICOM Single Market and Economy of the goods or of articles used in the production or manufacture of the goods; and (b) the Comptroller is not satisfied that the drawback has not been or will not be allowed. (2) Where on importation into Belize goods have be treated as of Community origin and after their importation drawback allowable as mentioned in paragraph (a) of subsection (1) of this section is allowed, the Comptroller may, in such circumstance as may be prescribed, recover from the importer the additional amount of duty which would have been chargeable on importation of the goods if they had not been so treated. (3) References in subsections (l) and (2) of this section to drawback include reference to any prescribed remission or repayment of, or exemption from, duty chargeable on importation into any part of the CARICOM Single Market and (4) In this section “prescribed” means prescribed by Regulations made by the Minister responsible for Finance. (5) Regulations made under this section shall be subject to negative resolution. THE SUBSTANTIVE LAWS of BELIZE 11