Export duty of scrap metal

(1) There shall be levied and paid for the use of the Government of Belize an export duty on scrap metal at the rate of $100 per ton. (2) The Minister may from time to time vary the rate of export duty specified in sub-section (1) by Order published in the Gazette. (3) Every Order made by the Minister under sub-section (2) shall be laid before the National Assembly as soon as may be after the making thereof and shall be subject to negative resolution. 30 Custom and Excise Duties SCHEDULE I2 ------------------------------------------------------- 2This Schedule was originally contained in Ch. 43, R.L., 1958. The schedule was later replaced by the Customs Tariff and Trade Classification. Because of its voluminous size, it is printed as a separate booklet by means of a statutory instrument pursuant to sections 3 (2) and 20 (6) of this Act. It is captioned “Customs Tariff and Trade Classification”. This Schedule was amended by Acts No. 7 of 2004, No. 5 of 2005, No. 13 of 2005, No. 19 of 2005, No. 11 of 2008, No. 3 of 2009, No. 7 of 2009, No. 14 of 2010, No. 23 of 2010, No. 12 of 2012, No. 6 of 2013, 14 of 2013, No. 16 of 2015, No. 34 of 2017 and substituted by Act 3 of 2018 and later amended by Act 9 of 2019. This Schedule is also amended by S.I. No. 84 of 2015, 36 of 2016 and 43 of 2016. Custom and Excise Duties 31 SCHEDULE II3 [section 21] EXCISE DUTIES RATE OF NO. H.S.CODE BZ DESCRIPTION OF EXCISE GOODS DUTY 17.04 Sugar confectionary (including white Chocolate), not containing cocoa. 1 1704.10.00 00 Chewing gum, whether or not sugar coated 15% 2 1704.90.10 00 Guava cheese 10% 3 1704.90.90 00 Other (sugar confectionery) 15% Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured: ice and snow. 22.01 4 2201.10.10 00 Mineral waters $1.75/Imp. Gal 5 2201.10.20 00 Aerated waters $1.75/Imp. Gal Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and other non- alcoholic beverages, not including fruit or vegetable juices or heading 20.09 22.02 6 2202.10.10 00 Aerated waters $1.75/Imp. Gal 3This Schedule was amended by Acts No. 18 of 1995, No. 15 of 1996, No. 5 of 2005, No. 19 of 2005, No. 11 of 2008, No. 7 of 2009 and substituted by Act No. 8 of 2016 and later amended by S.I. No. 44 of 2016, S.I. No 47 of 2016, Act No. 29 of 2017 and No. 3 of 2018. 32 Custom and Excise Duties 22.03 Beer made from malt 7 2203.00.10 00 Beer made from malt $7.62/Imp. 8 2203.00.20 00 Stout $7.62/Imp. Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 22.04 $20.00/Imp. 9 2204.10.00 00 Sparkling wine $20.00/Imp. 10 2204.21.00 00 In containers holding 2 litres or less $20.00/Imp. 11 2204.29.90 00 Other Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 22.05 $20.00/Imp. 12 2205.10.00 00 In containers holding 2 litres or less $20.00/Imp. 13 2205.90.00 00 Other Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher; Ethyl alcohol and other spirits, denatured, of any strength 22.07 $180.00/Imp 14 2207.10.10 00 Bio-ethanol Custom and Excise Duties 33 $180.00/Imp 15 2207.10.90 00 Other Gal. Undenatured ethyl alcohol of an alcoholic strength by volume or less than 80% vol; spirits, liqueurs and other spirituous beverages. 22.08 $90.00/Imp. 16 2208.20.10 00 Brandy in bottles of a strength not exceeding 46% vol. Gal. $90.00/Imp. 17 2208.20.90 00 Other Gal. 18 2208.30.90 00 Whiskey in bottles of a strength not exceeding 46% vol. $90.00/Imp. Gal. $90.00/Imp. 19 2208.30.90 00 Other whiskey Gal. 20 2208.40.10 00 Rum & Tafia in bottles of a strength not exceeding 46% vol. $90.00/Imp. Gal. $90.00/Imp. 21 2208.40.90 00 Other Gal. $90.00/Imp. 22 2208.50.10 00 Gin in bottles of a strength not exceeding 46% vol. Gal . $90.00/Imp. 23 2208.50.90 00 Other Gin Gal. $90.00/Imp. 24 2208.60.00 00 Vodka Gal. $90.00/Imp. 25 2208.70.00 00 Liqueurs and cordials Gal. 34 Custom and Excise Duties Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes 24.02 26 2402.10.00 00 Cigars, cheroots and cigarillos, containing tobacco $65.00 per 27 2402.20.00 00 Cigarettes containing tobacco $65.00 per 28 2402.90.00 00 Other $3.00 per Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 25.23 29 2523.29.10 00 Building cement (grey) 5% Petroleum Oils and oils obtained from bituminous minerals, crude 27.09 $2.00/BBL (of 35 Imp. 30 2709.00.90 00 Crude oil Gals.) 27.10 Light Oils and preparations $3.95/Imp. 31 2710.12.13 00 Motor Spirit (gasoline) 32 2710.12.13 00 Gasoline 90 Octane or more (Premium) $4.35/Imp. $1.27/Imp. 33 2710.19.11 00 Kerosene type jet fuel $3.57/Imp. 34 2710.19.14 00 Diesel Oil $3.57/Imp. 35 2710.19.15 00 Gas oil (other than diesel oil) $1.27/Imp. 36 2710.19.16 00 Bunker C fuel Oil $1.27/Imp. 37 2710.19.90 00 Other 38 2710.20.10 10 Other: Illuminating kerosene $1.27/Imp/ Custom and Excise Duties 35 $3.75/Imp. 39 2710.20.40 00 Fuel oils Gal. $1.27/Imp. 40 2710.20.90 00 Other Gal. Paints and varnishes (including enamels and lacquers) based on synthetic polymers of chemically modified polymers, dispersed or dissolved in a non-aqueous meduim; solutions as defined in note 4 to this Chapter. Based on polyesters: 41 3208.10.10 00 Automotive paints 15% 42 3208.10.20 00 Marine paints 15% 43 3208.10.30 00 Enamels 15% 44 3208.10.40 00 Other paints 15% 32.08 45 3208.10.50 00 Marine varnishes (including lacquers) 15% 46 3208.10.60 00 Other varnishes (including lacquers) 15% 47 3208.10.90 00 Other 15% Based on acrylic or vinyl polymers: 48 3208.20.10 00 Automotive paints 15% 49 3208.20.20 00 Marine paints 15% 50 3208.20.30 00 Enamels 15% 51 3208.20.40 00 Other paints 15% 52 3208.20.50 00 Marine varnishes (including lacquers) 15% 53 3208.20.60 00 Other varnishes (including lacquers) 15% 54 3208.20.90 00 Other 15% Other: 36 Custom and Excise Duties 55 3208.90.10 00 Automotive paints 15% 56 3208.90.20 00 Marine paints 15% 57 3208.90.30 00 Enamels 15% 58 3208.90.40 00 Other paints 15% 59 3208.90.50 00 Marine varnishes (including lacquers) 15% 60 3208.90.60 00 Other varnishes (including lacquers) 15% 61 3208.90.90 00 Other 15% Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 32.09 Based on acrylic or vinyl polymers: 62 3209.10.10 00 Paints 15% 63 3209.10.20 00 Enamels 15% 64 3209.10.30 00 Varnishes (including lacquers) 15% Other: 65 3209.90.10 00 Paints 15% 66 3209.90.20 00 Enamels 15% 67 3209.90.30 00 Varnishes (including lacquers) 15% Other paints and vanishes (including enamels, lacquers and distempers) 32.10 68 3210.00.10 00 Water-thinned paints (emulsion paints or dispersion paints) 15% 69 3210.00.20 00 Distempers, dry 15% 70 3210.00.30 00 Enamels 15% 71 3210.00.40 00 Other paints 15% Custom and Excise Duties 37 72 3210.00.50 00 Marine varnishes (including lacquers) 15% 73 3210.00.60 00 Other varnishes (including lacquers) 15% 33.03 Perfumes and toilet waters 74 3303.00.90 00 Other 30% Beauty or make-up preparations and preparation for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations 75 3304.10.00 00 Lip make-up preparations 30% 76 3304.20.00 00 Eye make-up preparations 30% 33.04 77 3304.30.00 00 Manicure or pedicure preparations 30% 78 3304.91.00 00 Powders, whether or not compressed 30% 79 3304.99.10 00 Sunscreen or sun tan preparations 30% 80 3304.99.90 00 Other 30% 33.05 Preparations for the use on the hair 81 3305.20.00 00 Preparations for permanent waving or straightening 30% 82 3305.30.00 00 Hair lacquers 30% 83 3305.90.00 00 Other 30% Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages 84 3306.10.90 00 Other 30% 33.06 38 Custom and Excise Duties 85 3306.20.00 00 Yarn used to clean between the teeth (dental floss) 30% 86 3306.90.00 00 Other 30% Pre-shave, shaving or after- shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetics or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties 33.07 87 3307.10.00 00 Pre-shave, shaving or after- shave preparations 30% 88 3307.30.00 00 Perfumed bath salts and other bath preparations 30% 89 3307.41.00 00 "Agarbatti" and other odoriferous preparations which operate by burning 30% 90 3307.49.00 00 Other 30% 91 3307.90.00 00 Other pre-shave shaving or after-shave preparations 25% Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot- extruded, but including those twisted after rolling 92 7214.20.90 00 Of non-alloy steel 10% 93 7214.99.90 00 Of non-alloy steel 10% 72.14 Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound 85.25 Custom and Excise Duties 39 recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. 94 8525.80.00 00 Television cameras, digital cameras and video camera recorders 5% Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus Projectors: 85.28 Of a kind solely or principally used in an automatic data processing system of heading 84.71 5% 96 8528.69.00 00 Other 5% 95 8528.61.00 00 87.01 Tractors (other than tractors of heading 87.09) 97 8701.20.00 00 Road tractor for semi-trailers 10% Motor vehicles for the transport of ten or more persons, including the driver 87.02 Coaches, buses and mini- buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 98 8702.10.10 00 5% 99 8702.10.20 00 Other coaches, buses and mini-buses, of a seating 5% 40 Custom and Excise Duties capacity not exceeding 21 persons (including the driver) Coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 100 8702.10.30 00 Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 101 8702.10.40 00 Coaches, buses and mini- buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 102 8702.10.50 00 Other coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), 103 8702.10.60 00 104 8702.10.90 00 Other Coaches, buses and mini- buses, of a seating capacity not exceeding 21 persons (including the driver) completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% 105 8702.90.10 00 Custom and Excise Duties 41 Other coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) 5% 106 8702.90.20 00 Coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% 107 8702.90.30 00 Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 5% 108 8702.90.40 00 Coaches, buses and mini- buses, of a seating capacity exceeding 29 (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% 109 8702.90.50 00 Other coaches, buses and mini-buses, of a seating capacity exceeding 29 (including the driver) 5% 111 8702.90.90 00 Other 5% 110 8702.90.60 00 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagon and racing cars. 87.03 Of a cylinder capacity exceeding 3,000 cc: 42 Custom and Excise Duties Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 112 8703.24.10 00 113 8703.24.90 00 Other 5% 114 8703.33.90 00 Other 5% 115 8703.90.00 Other 5% 87.04 Motor vehicles for the transport of goods Other, with compression- ignition internal combustion piston engine (diesel or semi diesel): g.v.w not exceeding 5 tonnes: with more than four cylinders and with an engine size greater than 3.0 litres Completely knocked down for assembly in plants approved for the purpose by the competent authority 116 8704.21.10 00 117 8704.21.90 00 Other 15% g.v.w exceeding 5 tonnes but not exceeding 20 tonnes: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 118 8704.22.10 00 119 8704.22.90 00 Other 10% g.v.w exceeding 20 tonnes: Completely knocked down for assembly in plants approved for the purpose by the competent authority 10% 121 8704.23.90 00 Other 10% 120 8704.23.10 00 Other, with spark-ignition internal combustion piston Custom and Excise Duties 43 engine: g.v.w not exceeding 5 tonnes Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 122 8704.31.10 00 15% 123 8704.31.90 00 Other 15% g.v.w exceeding 5 tonnes: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 10% 125 8704.32.90 00 Other 10% 126 8704.90.00 00 Other 5% 124 8704.32.10 00 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulb other than discharge lamps of heading 85.39 90.06 127 9006.10.00 00 Cameras of a kind used for preparing printing plates or cylinders 5% Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic criminological purposes 5% 129 9006.40.00 00 Instant print cameras 5% Other cameras: 128 9006.30.00 00 With through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm 5% 130 9006.51.00 00 131 9006.52.00 00 Other, for roll film of a width less than 35 mm 5% 44 Custom and Excise Duties 132 9006.53.00 00 Other, for roll of film of a width of 35 mm 5% 133 9006.59.00 00 Other 5% Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. 134 9007.10.00 00 Cameras 5% Projectors 90.07 135 9007.20.10 00 For film less than 16 mm width or for double 8 mm film 5% 136 9007.20.90 00 Other 5% Wrist-watches, pocket- watches and other watches, including stop-watches, with case of precious metal or of clad with precious metal 91.01 Wrist-watches, electrically operated whether or not incorporating a stop-watch facility: 137 9101.11.00 00 With mechanical display only 5% 138 9101.19.00 00 Other 5% Other wrist-watches, whether or not incorporating a stop- watch facility: 139 9101.21.00 00 With automatic winding 5% 140 9101.29.00 00 Other 5% Other 141 9101.91.00 00 Electrically operated 5% 142 9101.99.00 00 Other 5% 91.02 Wrist-watches, pocket- watches and other watches, including stop-watches, Custom and Excise Duties 45 other than those of heading 91.01 Wrist-watches, eletrically operated, whether or not incorporating a stop-watch facility: 143 9102.11.00 00 With mechanical display only 5% 144 9102.12.00 00 With opto-electronic display only 5% 145 9102.19.00 00 Other 5% Other wrist-watches, whether or not incorporating a stop- watch facility: 146 9102.21.00 00 With automatic winding 5% 147 9102.29.00 00 Other 5% Other: 148 9102.91.00 00 Electrically operated 5% 149 9102.99.00 00 Other 5% Watch straps, watch bands and watch bracelets, and parts thereof: 91.13 150 9113.10.00 00 Of precious metal or of metal clad with precious metal 10% 151 9302.00.00 00 Revolvers and pistols, other than those of heading 93.03 or 93.04 20% 46 Custom and Excise Duties Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, Every pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive- bolt humane killers, line- throwing guns) 152 9303.10.00 00 Muzzle-loading firearms 20% 93.03 Other sporting, hunting or target-shooting shotguns, including combination shotgun- rifles 20% 153 9303.20.00 00 154 9303.30.00 00 Other sporting, hunting or target-shooting rifles 20% 155 9303.90.90 00 Other 20% Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07 20% 156 9304.00.00 00 Parts and accessories of articles of headings 93.01 to 93.04 157 9305.10.00 00 Of revolvers or pistols 20% 158 9305.20.00 00 Of shotguns or rifles 20% 159 9305.99.00 00 Other 20% 93.05 Custom and Excise Duties 47 48 Custom and Excise Duties SCHEDULE III4 Value of Imported Goods [section 5] 1.-(1) In this Schedule– (a) “Customs value of imported goods” means the value of goods for the purposes of levying ad valorem duties of customs on imported goods; (b) “produced” includes grown, manufactured and mixed; (c) “identical goods” means goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical; (d) “similar goods” means goods produced in the same country which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar; (e) “identical goods” and “similar goods”, as the case may be, do not include goods which 4This Schedule was amended by Act No. 27 of 1991. Custom and Excise Duties 49 incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under paragraph 8(1)(b)(iv) because such elements were undertaken in Belize; (f) “goods of the same class or kind” means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods. (2) For the purposes of this Schedule– (a) persons shall be deemed to be related only if, (i) they are officers or directors of one another’s business; (ii) they are legally recognised partners in business; (iii) they are employer and employee; (iv) any person directly or indirectly owns, controls or holds 5% or more of the outstanding voting stock or shares or both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or 50 Custom and Excise Duties (viii) they are members of the same family; (b) one person shall be deemed to control another when the former is legally or operationally in a position to exercise restraint or direction over the latter; (c) persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of sub-paragraph 2(a); (d) the term “person” means natural or legal person; (e) an event shall be deemed to occur about the same time as another event if the first event occurs on the same day as the other event, or within the 45 days immediately before, or the 45 days immediately after, the day on which the other event occurs. 2.-(1) The customs value of imported goods shall be determined under paragraph 3 whenever the conditions prescribed therein are fulfilled. (2) Where such value cannot be determined under paragraph 3, it shall be determined by proceeding sequentially through paragraphs 4 to 7, inclusive, to the first such paragraph under which it can be determined subject to the proviso that, where the importer requests it and the Comptroller of Customs agrees, the order of application of paragraphs 6 and 7 shall be reversed. (3) Except as provided for in sub-paragraph (2), it is only when the customs value of imported goods cannot be determined under a particular paragraph that the provisions of Custom and Excise Duties 51 the next paragraph in the sequence established by sub-paragraph (2) can be applied. (4) Where the Customs value of imported goods cannot be determined under paragraph 3 to 7, inclusive, it shall, (a) be determined using reasonable means consistent with the principles and general provisions of this Schedule; (b) to the greatest extent possible, be based on previously determined customs values; and (c) make use of the methods of valuation laid down in paragraphs 3 to 7, inclusive, using where necessary, reasonable flexibility in their application. (5) No customs value shall be determined under sub- paragraph (4) on the basis of, (a) the selling price in Belize of goods produced in Belize; (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values; (c) the price of goods on the domestic market of the country of exportation; (d) the cost of production, other than computed values which have been determined for identical or similar goods in accordance with paragraph 7; (e) the price of the goods for export to a country other than Belize; 52 Custom and Excise Duties (f) minimum customs values; or (g) arbitrary or fictitious values. 3.-(1) The customs value of imported goods determined under this paragraph shall be the transaction value, that is, the price actually paid or payable for the goods when sold for export to Belize, adjusted in accordance with paragraph 8, and in appropriate cases paragraph 9, provided, (a) that there are no restrictions as to the disposition or use of the goods by the buyer, other than restrictions which, (i) are imposed or required by law or by the public authorities in Belize; (ii) limit the geographical area in which the goods may be resold; or (iii) do not substantially affect the value of the goods; (b) that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; (c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with paragraph 8; and (d) that the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes under subparagraph (2). Custom and Excise Duties 53 (2) (a) In determining whether the transaction value is acceptable for the purposes of sub- paragraph (1), the fact that the buyer and the seller are related within the meaning of paragraph 1 shall not in itself be a ground for regarding the transaction value as unacceptable. Where necessary, the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. If, in the light of information provided by the importer or otherwise, the Comptroller of Customs has grounds for considering that the relationship influenced the price, he shall communicate the grounds to the importer who shall be given a reasonable opportunity to respond. (b) In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with sub- paragraph (1) whenever the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time, (i) the transaction value in sales, between buyers and sellers who are not related in any particular case, of identical or similar goods for export to Belize; (ii) the customs value of identical or similar goods, as determined under paragraph 6; (iii) the customs value of identical or similar goods, as determined under paragraph 7. (c) In applying the foregoing tests, due account shall be taken of demonstrated differences in 54 Custom and Excise Duties commercial levels, quantity levels, the elements enumerated in paragraph 8, and costs incurred by the seller in sales in which he and the buyer are not related, that are not incurred by the seller in sales in which he and the buyer are related. (d) The tests set forth in sub-paragraph 2 (b) shall be used at the initiative of the importer and only for comparison purposes. Substitute values may not be established under that sub- paragraph. (3) (a) The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods. Payments may be made directly or indirectly, need not necessarily take the form of a transfer of money, and shall include, (i) all payments made or to be made as a condition of a sale of the imported goods by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller; and (ii) any settlement by the buyer, whether in whole or in part, of a debt owed by the seller. (b) Activities, including marketing activities, undertaken by the buyer on his own account, other than those for which an adjustment is provided in paragraph 8, are not considered to be an indirect payment to the seller, even though they might be regarded as of benefit to the seller or have been undertaken by agreement with the seller, and their cost shall not be added to the price actually paid or Custom and Excise Duties 55 payable in determining the customs value of imported goods. (4) The customs value of imported goods shall not include the following charges or costs, provided that they are distinguished from the price actually paid or payable for the imported goods, (a) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation on imported goods such as industrial plant, machinery or equipment; (b) customs duties and other taxes payable in Belize by reason of the importation or sale of the goods; (c) the cost of transport after importation. (5) The fact that goods which are the subject of a sale are entered for home use within Belize shall be regarded as adequate indication that they were sold for export to Belize. This indication shall also apply where successive sales of the goods have taken place before valuation. Where such successive sales have taken place each price resulting from them may be used as a basis for valuation. 4.-(1) (a) The customs value of imported goods determined under this paragraph shall be the transaction value of identical goods sold for export to Belize and exported at or about the same time as the goods being valued. (b) In applying this paragraph, the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued shall be used to determine the customs value. Where 56 Custom and Excise Duties no such sale is found, the transaction value of identical goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in value. (2) Where the costs and charges referred to in paragraph 8 (1)(e) are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods in question arising from differences in distances and modes of transport. (3) In applying this paragraph, (a) if more than one transaction value of similar goods is found, the lowest such value shall be used to determine the customs value of the imported goods; (b) a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under sub-paragraph (1) for similar goods produced by the same person as the goods being valued; (c) a condition for adjustment because of different commercial levels or different quantities shall be that such adjustment shall be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustment. Custom and Excise Duties 57 (4) For the purposes of this paragraph, the transaction value of similar imported goods means a customs value previously determined under paragraph 3, adjusted as provided for in sub- paragraph (1)(b) and (2) of this paragraph. 5.-(1) (a) If the imported goods or identical or similar imported goods are sold in Belize in the condition as imported, the customs value of the imported goods, determined under this paragraph, shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following, (i) either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in Belize of imported goods of the same class or kind; (ii) the usual costs of transport and insurance and associated costs incurred within Belize; and (iii) the customs duties and other taxes payable in Belize by reason of the importation or sale of the goods. (b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of imported goods 58 Custom and Excise Duties determined under this paragraph shall, subject otherwise to the provisions of sub-paragraph (1)(a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in Belize in the condition as imported at the earliest date after the importation of goods being valued but before the expiration of 90 days after such importation. (2) If neither the imported goods nor identical nor similar imported goods are sold in Belize in the condition as imported, then if the Comptroller of Customs so decides, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in Belize who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in sub-paragraph (1)(a). Where this method of valuation is used, deductions made for the value added by further processing shall be based on objective and quantifiable data relating to the cost of such work. Accepted industry formulas, recipes, methods of construction and other industry practices shall form the basis of the calculations. (3) In this paragraph, the unit price at which imported goods or identical or similar imported goods are sold in the greatest aggregate quantity is the price at which the greatest number of units are sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place. (4) Any sale in Belize to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in paragraph 8 (1)(b), shall not be taken into account in establishing the unit price for the purposes of this paragraph. Custom and Excise Duties 59 (5) For the purpose of sub-paragraph (1)(a)(i), (a) “profit and general expenses” shall be taken as a whole. The figure for the purposes of this deduction shall be determined on the basis of information supplied by or on behalf of the importer unless his figures are inconsistent with those obtaining in sales of imported goods of the same class or kind. Where the importer’s figures are inconsistent with such figures, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the importer; and (b) in determining either the commission or the additions usually made for profit and general expenses the questions whether certain goods are of the same class or kind as other goods shall be determined on case-by-case basis by reference to the circumstances involved. In doing this, sales for which the necessary information can be provided of the narrowest group or range of imported goods of the same class or kind as the goods being valued should be examined; (c) “goods of the same class or kind” includes goods imported from the same country as the goods being valued as well as goods imported from other countries. (6) For the purpose of sub-paragraph (1) (b) the “earliest date” shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price. 60 Custom and Excise Duties 6.-(1) The customs value of imported goods determined under this paragraph shall be based on a computed value which shall consist of the sum of, (a) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Belize; (c) the cost or value of the items referred to in paragraph 8(1)(e). (2) The cost or value of the items referred to in sub- paragraph (1)(a) above shall include the cost of elements specified in paragraph 8(1)(a)(ii) and (iii). It shall also include the value, duly apportioned, of any element specified in paragraph 8(1)(b) which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods. The value of the elements specified in paragraph 8(1)(b)(iv) which are undertaken in Belize shall be included only to the extent that such elements are charged to the producer. No cost or value of an element referred to in this sub- paragraph shall be counted more than once in determining the computed value. (3) The “cost or value” referred to in sub-paragraph (1)(a) shall be determined on the basis of information relating to the production of the goods being valued supplied by or on behalf of the producer provided that these accounts are consistent with the generally accepted accounting principle applied in the country where the goods are produced. (4) For the purposes of sub-paragraph (1)(b), Custom and Excise Duties 61 (a) the “amount for profit and general expenses” shall be taken as a whole and shall be determined on the basis of information supplied by or on behalf of the producer unless his figures are inconsistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Belize; (b) if the producer’s own figures for profit and general expenses are not consistent with those usually reflected in sales of the goods of the same class or kind referred to in sub-paragraph (4)(a) the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the producer of the goods; (c) “goods of the same class or kind” means goods imported from the same country as the goods being valued; (d) “whether goods are of the same class or kind” as other goods shall be determined on a case by case basis with reference to the circumstances involved. In doing this, sales for export to Belize of the narrowest group or range of goods of the same class or kind as the goods being valued for which the necessary information can be provided should be examined; (e) the “general expenses” referred to cover the direct and indirect costs of producing and selling the goods for export which are not included under sub-paragraph (1)(a). 62 Custom and Excise Duties 7.-(1) In determining the customs value under paragraph 3, there shall be added to the price actually paid or payable for the imported goods, (a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods, (i) commission and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one for customs purposes with the goods in question; (iii) the cost of packing, whether for labour or materials; (b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable, (i) materials, components, parts and similar items incorporated in the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; Custom and Excise Duties 63 (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in Belize and necessary for the production of the imported goods; (c) royalties and license fees, which, among other things, may include payments in respect of patents, trademarks and copyright, related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; (e) (i) the cost of transport of the imported goods to the port or place of importation; (ii) loading and handling charges associated with the transport of the imported goods to the port or place of importation; and (iii) the cost of insurance. (2) No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this paragraph. (3) Additions to the price actually paid or payable shall be made under this paragraph only on the basis of objective and quantifiable data; and if such do not exist a transaction value shall not be determined under the provisions of paragraph 3. 64 Custom and Excise Duties (4) In this paragraph, the term “buying commissions” means fees paid by an importer to his agent for the service of representing him abroad in the purchase of the goods being valued. (5) Notwithstanding sub-paragraph (1)(c) of this paragraph, (a) charges for the right to reproduce the imported goods in Belize shall not be added to the price actually paid or payable for the imported goods in determining the customs value; and (b) payments made by the buyer for the right to distribute or resell the imported goods shall not be added to the price actually paid or payable for the imported goods if such payments are not a condition of the sale for export to Belize of the goods. 8.-(1) Charges for interest under a financing arrangement entered into by the buyer and related to the purchase of imported goods shall not be included in the customs value determined under paragraph 3 provided that, (a) the charges are distinguished from the price actually paid or payable for the goods; (b) the financing arrangements have been made in writing; (c) where required by the Comptroller of Customs, the buyer can demonstrate that, (i) such goods are actually sold at the price declared as the price actually paid or payable; and (ii) the claimed rate of interest does not exceed the level for such transactions Custom and Excise Duties 65 prevailing in the country where, and at the time, when the finance was provided. (2) The provisions of sub-paragraph (1) shall apply regardless of whether the finance is provided by the seller, a bank or another person; and it shall also apply, mutatis mutandis, where customs value is determined under a method other than the transaction value. List of Abbreviations Ad. Val. Ad Valorem Bd. Ft. Board feet Cu. ft. Cubic feet Dzs. Dozens Doz. pks. Dozen packs Dozen prs. Dozen pairs Gall. Gallon (imperial) Lb. Pound No. Number Oz. Ounce Sq. ft. Square feet Sq. yds. Square yards 00 lb. Hundreds of pounds 00 nuts Hundreds of nuts 66 Custom and Excise Duties SCHEDULE IV Export Duties [section 30] Class or description of goods Unit Rate of Duty Ad Val. 5% 1. Mahogany, cedar, pine and other wood Ad Val. 5% 2. Fish as defined in the Fisheries Act, except farm shrimp and lobster 3. Lobster Ad Val. 5% or 75C per lb., whichever is less 4. Sugar, Raw Ad Val. 2% __________________ Custom and Excise Duties 67 SCHEDULE V Goods not Exempted from Duties or Entry Tax. [section 32] Column 1 Column 2 Column 3 B.H Tariff Item No. Standard International Class or Description of Goods Trade Classification Original 046-01 Ex 42 Flour of Wheat Ex 048-04 48-49 Biscuits, sweetened or unsweetened 112-03 108 Beer, stout, ale 112-04 110 Gin 112-04 111 Rum 112-04 112 Whisky 112-04 Ex 114 Vodka 121-01 115-116 Tobacco, unmanufactured (including scrap tobacco and tobacco stems) 122 118 Manufactured tobacco except cigars 68 Custom and Excise Duties Ex 657-03 142 Ex 299, 312 Coir products, mats and matting 313 164-174 Petroleum products Ex 899-13 Ex 500 Brushes made with plastic bristles, except paint brushes and artists’ brushes 053 Ex 62-65 Fruits preserved and fruit preparations, except frozen citrus concentrates and citrus Ex 533 214-217 Prepared paints, enamels, lacquer and varnishes, ships bottom compositions, putty and all other (including 629-01 257-265 Tyres and tubes for vehicles Ex 552-02 235 Cleaning preparations without soap (detergents) 561 237-240 Fertilizers Ex 632 270 Crates and wooden containers Ex 681 347 Finished structural parts of iron or steel Ex 721-04 Ex 412-413 Radio and television sets Ex 721-19 420 Accumulators Custom and Excise Duties 69 Ex 821 450-451 Wooden furniture, metal furniture Ex 821-09 Ex 245,268,452 Mattresses Ex 841 Ex 457-458A Underwear and shirts of knitted fabrics, underwear, shirts and nightwear of fabrics other than knitted Ex851-01 Ex 465, 466,467 Slippers and house foot wear, wholly or mainly of leather 851-02 472 Footwear, wholly or mainly of leather (not including slippers and house footwear)