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Excise duty
Cap. 48, s. 21 · Revised Edition 2020
(1) There shall be levied, charged and collected, such excise duties on the goods as set out in Schedule II to this Act.
(2) The excise duties levied under this section shall be payable on goods produced locally or imported into Belize.
(3) Notwithstanding the provisions of section 20 the Minister responsible for finance may when he deems it necessary or expedient to do so, by Order which shall take effect from the date of its publication in the Gazette, reduce or abolish any excise duties set out in Schedule II to this Act, or restore any such duty to its original level as it were before such reduction or abolition.
Schedule II.
20 Custom and Excise Duties
(4) Every Order made under this section shall be subject to the provisions of sub-sections (7), (8) and (9) of section 20 and shall be read and construed with such necessary modifications and adaptations.
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