Bill of entry

(1) Subject to the provisions of this section, every person entering any goods inwards, whether for payment of duty upon the first perfect entry or for payment of duty upon the taking out of the warehouse, or whether such goods are for commercial, personal or any other use, shall declare such goods and deliver to the Comptroller a bill in duplicate of the entry of such goods according to one of the forms in Schedule II or such other form as the Comptroller may prescribe from time to time, containing the several particulars indicated or required thereby, and shall pay any duty which may be payable upon the goods mentioned in such entry. Schedule II. (2) The entry under sub-section (1) shall be duly signed by the Comptroller or other proper officer, and shall be the warrant for the landing and delivery of such goods. (3) Where goods being entered inwards include currency of $20,000 or more, or the equivalent in the currency of any other jurisdiction, the person entering the goods shall– (a) declare and make a report of same in such form and manner and containing such particulars as the Comptroller may prescribe; and 23 (b) answer such questions as the proper officer may put to him with respect to the goods and shall, if required by the proper officer, produce those goods for examination at such place as the Comptroller may direct. (4) Where the value of goods imported does not exceed two hundred Belize dollars it shall not be necessary for the importer to deliver to the Comptroller a customs entry but the importer shall declare and pay the appropriate customs duty to the Comptroller. (5) The Minister may, from time to time by order published in the Gazette, vary the amounts specified in sub-section (4). (6) Any person failing to declare and make a report as required under subsection (3) or who, in purported compliance with sub-section (3), knowingly or recklessly provides information that is false or misleading in a material particular, commits an offence and is liable to a fine of $65,000 or 3 times the value of the currency not declared or reported, whichever is the greater.