Interpretation

In these Regulations, unless the context otherwise requires: “airport” shall have the meaning assigned to it in the Belize Airports Authority Act; “Belize Airports Authority” means the Belize Airports Authority established under section 3 of the Belize Airports Authority Act; CAP. 238. “Belizean company” means a company– (i) which is registered in Belize; and (ii) in which at least 25 % of the issued share capital is held by Belizean nationals; and (iii) whose inwards duty-free shops in Belize are managed by Belizean nationals. “Comptroller” means the Comptroller of Customs; “duty free shop” means an inwards duty free shop established in accordance with these Regulations; Customs and Excise Duties 71 “proprietor” means the owner or operator of a duty free shop; “purchaser” means a person who purchases goods at a duty free shop or enters such a shop with the intention of purchasing goods; “unit” means– (i) in the case of liquors - 1,500 ml., (ii) in the case of tobacco - 250 grams, (iii) in the case of cigars - 50 in number, (iv) in the case of cigarettes - 200 in number, (v) in the case of perfumery - 7 fluid ounces.