← belizelaw.ai · Free Zones, Cap. 278 · PART V — Commercial Activities, Tax Regime, etc., of Commercial Free
Merchandise entering a CFZ
Cap. 278, s. 21 · Revised Edition 2020
(1) Merchandise destined for a CFZ shall be taken from its port of entry in sealed containers to the CFZ where they shall be inspected by customs authorities and a CFZ officer to ensure that–
(a) they do not contain any prohibited items or materials; and
(b) the goods are accompanied by the appropriate documentation.
(2) All merchandise entering a CFZ shall be signed to a person or firm established in that CFZ.
(3) Merchandise warehoused in a CFZ may be wholesaled or retailed for–
(a) sales to diplomats of other countries who under customary and conventional international law are exempt from payment of duties;
(b) sales to ships that dock at ports in Belize and are destined for other foreign ports;
(c) sales for direct export whether by sea, air or land, provided that such merchandise arrive at the port of exit under customs control;
(d) entry into national customs territory, provided the goods are sold wholesale, and the import licence if so required, is secured and the customs duties paid;
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(e) entry into national customs territory, provided that the goods are sold retail in operations which have Certificate of Compliance to sell duty-free to residents and non-residents who are leaving the country and have submitted proof of departure and such duty-free retail goods shall be delivered to the buyers at a port of exit or embarkation.
(4) Merchandise may be sold inside a CFZ from one business to another, provided that a proper record is kept of such transactions.
(5) Merchandise may remain in a CFZ for an unlimited period of time, provided that they are non-perishable and are warehoused in places and under conditions suitable for such
(6) The Health Department may require the CEO of a CFZ to remove any particular merchandise from a CFZ, which may pose a threat to public health and safety.
etc.
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