Customs control of persons entering or leaving Belize

(1) Any person entering Belize shall, at such place and in such manner as the Comptroller may direct, declare any goods contained in his baggage or carried with him that– (a) he has obtained outside of Belize; or (b) being dutiable goods or chargeable goods that he has obtained in Belize without payment of duty; and in respect of which he is not entitled to exemption from duty or tax by virtue of any enactment. (2) Any person entering or leaving Belize shall– (a) if he is in possession of currency of $20,000 or more, or the equivalent in the currency of any other jurisdiction, declare and make a report of same in such form and manner and containing such particulars as may be prescribed; and (b) answer such questions as the proper officer may put to him with respect to his baggage and any goods contained therein or carried with him, and, if required by the proper officer, produce that baggage and any such goods for examination at such place as the Comptroller may direct. 52 (3) Any person failing to declare any baggage or goods as required under this section or who, in purported compliance with this section, 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 goods not declared or the baggage or goods not produced, as the case may be, whichever is the greater. (4) Any goods chargeable with any duty that are found concealed or are not declared and any goods that are being, or have been, brought into or taken out of Belize contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment is, in addition to any other applicable penalty, liable to forfeiture.