Refund of customs duty on hydrocarbon oils

(1) The Minister of Finance may authorise the Financial Secretary to make, if he thinks fit, arrangements for securing the refund of customs duty paid on any hydrocarbon oils which are, (a) bought in Belize; and (b) used for such purpose that, had they been imported for that use, exemption from customs duty would have been required to be granted under, (i) Article 50 in the First Schedule; or (ii) an order made under section 5 (1) of this Act or Part I of the Diplomatic Privileges and Consular Conventions Act, Cap. 9 (2) Any arrangements made under this section may impose conditions subject to which any refund is to be (3) Any amount refunded under arrangements made under this section shall be defrayed out of moneys provided by the National Assembly. (4) In this section “hydrocarbon oils” means petroleum oils, coal tar and oils produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are, (a) solid or semi-solid at a temperature of sixty degrees Fahrenheit; or (b) gaseous at a temperature of sixty degrees Fahrenheit and under a pressure of one atmosphere.