Establishment and duties of Customs Tariff Board

(1) There shall be established a Customs Tariff Board (hereinafter referred to as “the Board”) consisting of a chairperson and two members all of whom shall be appointed by the Minister, and hold office at his pleasure. (2) The chairperson and members of the Board shall hold office for one year, and shall be eligible for re-appointment. (3) The Board shall decide all disputes referred to it under the provisions of sub-section (5), and all cases of doubtful classification of goods for tariff purposes in accordance with the rules, section and chapter notes set out in Schedule I, and shall transact such other business as the Minister may from time to time assign to it. Schedule I. 42 (4) The Board may regulate its own procedure and shall have power to require and compel the attendance of witnesses, and the production of books, papers and other documents. (5) If any dispute shall arise as to the proper rate of duty payable on any goods imported or exported from Belize, the importer, consignee or exporter, or his agent, shall deposit in the hands of the Comptroller of Customs the duty demanded by him. (6) In the case of any such dispute the importer, consignee or exporter, or his agent, after having first deposited the duty in accordance with sub-section (5), may within three months after such deposit, appeal to the Customs Tariff Board established under sub-section (1) as to the rate of duty payable and, if dissatisfied with the decision of the Board thereon, may, within one month after such decision institute proceedings in the Supreme Court against the Comptroller of Customs to ascertain the rate of duty payable on the goods, and if no proceedings are so instituted the decision of the Board shall be final and conclusive. (7) On the payment of the deposit, as required by this section and on the passing of a proper entry or shipping bill for such goods by the importer, exporter, consignee, or agent, the Comptroller of Customs shall cause delivery or permit shipment thereof, as the case may be. (8) All such deposits shall be paid by the Comptroller of Customs to the Accountant General and, in case no such proceedings shall be brought within the time limited for that purpose, such deposit shall be retained and paid into the Consolidated Revenue Fund in the same manner as if it had been originally paid and received as the duty due on such goods; and in the case of such proceedings if it shall be determined that the duty so deposited was not the proper duty, but that a lesser duty was payable, the difference between the deposit and the duty found to be due, or the whole deposit, as the case may require, shall be returned to such importer or exporter. 43