Imposition of Environmental Tax

(1) Subject to the provisions of this Act, there shall be charged, levied and collected on goods imported into Belize an environmental tax at the following rates– (a) Vehicles over 4 cylinders........5% ad valorem; (b) Fuel products as set out in this Act……….the rate specified in Column 3 of the Schedule opposite the goods in question; and (c) All other goods not falling within paragraph (a) or (b) above ……..............3% ad valorem. 5 (2) The tax shall be charged on the c.i.f. value of the goods as if the tax were a duty of customs within the meaning of the Customs and Excise Duties Act. CAP. 48. (3) The tax shall be in addition to the customs duties leviable under any customs law. (4) The Minister may, from time to time by Order published in the Gazette, amend the Schedule. (5) Every Order made by the Minister pursuant to subsection (4) of this section, shall be subject to negative resolution of the National Assembly.