← belizelaw.ai · Customs And Excise Duties, Cap. 48 · PART II — Customs and Excise Duties
Articles imported in bags, boxes, etc
Cap. 48, s. 9 · Revised Edition 2020
(1) If any goods subject to the payment of specific duty is imported in any bag, box, tin, jar, bottle or any other package intended for retail sale and marked or labeled or commonly sold as containing or commonly reputed to contain a specific quantity of such goods, such bag, box, tin, jar, bottle or any other package as aforesaid, shall be deemed, as against the importer,
to contain such specific quantity.
(2) In all cases where such package is not so marked or labeled or commonly sold as containing or reputed to contain a specific quantity, the duty, if payable on weight, shall be calculated on the gross weight of such package and its contents.
(3) All packages or coverings of goods subject to the payment of any specific duty shall, except where otherwise provided for, be free of duty when they are in the opinion of the 12 Custom and Excise Duties Comptroller the usual or proper packages or coverings for such goods.
Schedule I.
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