Procedure for purchase of goods

(1) An arriving passenger who intends to purchase goods at a duty free shop shall present his passport, travel document or other acceptable evidence to the proprietor as proof that he has just arrived from a broad on an international flight. (2) At the time of each sale of goods at a duty free shop, a proprietor shall prepare, in triplicate, an invoice, being one of a series of sequentially numbered invoices, specifying: (a) the name and address in Belize of the purchaser; and (b) a precise description of the goods, including: (i) the quantity, in figures, of each item of the purchase, and (ii) the sale value in figures, of each item or quantity of items, and 76 Customs and Excise Duties (iii) the total sales value of those items and quantities of items. (3) The above-mentioned description shall be completed in such a way so as to make it impracticable to add other items to the description. (4) Upon preparing an invoice pursuant to subregulation (2) above, a proprietor shall: (a) deliver one copy of the invoice with the goods, to the purchaser; and (b) retain the other copies in his own records. (5) The invoice referred to in subregulation (2) of this regulation, shall be presented by a purchaser to the customs officer at the exit door of an airport and the customs officer shall– (a) verify the description and quantity of the purchase against the invoice; (b) make a certificate to that effect on the back of the invoice; and (c) retain such invoice for the records of the Customs Department.