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Goods imported for temporary use

Cap. 48, s. 15 · Revised Edition 2020

(1) The Comptroller may give permission to any person to bring into Belize any goods, other than cinematograph film for exhibition, without payment of duty thereon upon being satisfied that such goods are so brought in for temporary use only. Such permission shall be subject to the following conditions, (a) that such goods shall be taken out of Belize within six months of the date of such Custom and Excise Duties 15 permission or within such other period not exceeding one year as the Comptroller may allow; (b) that the person to whom such permission is given shall at the election of the Comptroller either deposit with the Comptroller the amount of duty on such goods, or give security for the same to the satisfaction of the (2) If such goods are not taken out of Belize within the period allowed in such permission the deposit in the hands of the Comptroller shall be forfeited, or the security in lieu of deposit shall become immediately enforceable. If such goods are taken out of Belize as aforesaid, the deposit shall be refunded, or the security in lieu of deposit shall become void and of no effect, Provided that the Comptroller may in his discretion allow any additional period in the case of paraphernalia imported by scientific expeditions; and provided that typewriters, cameras, telescopes and binoculars which the Comptroller is satisfied are the bona fide property of any person on a temporary visit to Belize shall be admitted free of duty. (3) No entry shall be required for the temporary importation of any motor vehicle, aircraft or pleasure boat under authority of a form of triptych or similar document issued by the appropriate authority in accordance with the International Convention relative to motor traffic signed at New York on the 4th June, 1954, the Customs Convention on the temporary importation for private use of aircraft and pleasure boats signed at Geneva on the 18th May, 1956, or any Convention made in substitution thereof, or in amendment thereof. It shall be a condition of the delivery of any such motor vehicle, aircraft or pleasure boat that the original copy of the triptych or document as aforesaid shall be delivered to the proper officer on importation and the duplicate thereof to the proper officer who 16 Custom and Excise Duties examines the motor vehicle, aircraft or pleasure boat prior to shipment for exportation and that proof of shipment and exportation shall be furnished upon such duplicates as if such duplicate were a shipping bill. duty.
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