Exporting warehoused goods

(1) Before any warehoused goods are shipped, or are waterborne to be shipped to some port out of Belize, the exporter or his agent shall deliver to the Comptroller a shipping bill in duplicate of such goods in the form in Schedule VI, or in such form and containing such particulars as the Comptroller may from time to time approve and require, and such bill, being duly signed by the Comptroller or other proper officer of customs, shall be the warrant for the shipment of such goods. (2) Before any goods which are liable to customs duties upon export are put on board any aircraft or ship, or are put into any vessel to be waterborne, or are waterborne to be put on board any ship for exportation from any port or place in the country, the owner of the goods, or the person exporting the goods or his agent concerned with exportation, shall deliver to the Comptroller a shipping bill in duplicate of such goods in the form in Schedule VI, or in such form and containing such particulars as the Comptroller may from time to time approve and require, and pay the export duty thereon, and such bill, being duly signed by the Comptroller or other proper officer of customs, shall be the warrant for the shipment of such goods, Schedule VI. provided that goods subject to customs duty upon export may be put into lighters or such vessels and be waterborne, or be put on board an aircraft, for the purpose of being conveyed to the port for the exportation thereof out of the country. (3) Where the goods put on board any aircraft, vessel or vehicle for exportation from any port or place in the country include currency of $20,000 or more, or the equivalent in the currency of any other jurisdiction, the owner of the goods, or the person exporting the goods or his agent concerned with exportation, shall35 (a) declare and make a report of same in such form and manner and containing such particulars as the Comptroller may prescribe; and (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) Any person failing to declare and make a report as required under sub-section (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. made.