Customs and Excise Duties
BELIZE:
BILL
for
AN ACT to amend the Customs and Excise Duties Act, Chapter 48 of the Laws of Belize, Revised Edition 2000-2003, to vary the rates of customs duties on certain goods to lower the cost of living; to provide for an excise duty on locally-extracted crude oil; to extend the power of the Minister to remit customs duties in certain cases in the public interest; and to provide for matters connected therewith or incidental thereto.
Gazetted�����, 2010
BE IT ENACTED, by and with the advice and consent of the House of Representatives and the Senate of Belize and by the authority of the same, as follows:-
Short Title. 1. This Act may be cited as the
CUSTOMS AND EXCISE DUTIES (AMENDMENT) ACT, 2010,
CAP. 48
No. 3/02
13/02
1/04
5/05
13/05
19/05
11/08
3/09
7/09and shall be read and construed as one with the Customs and Excise Duties Act which, as amended, is hereinafter referred to as the principal Act.
Amendment of section 17.
Act No. 11/08 2. Section 17 of the principal Act [as amended by Act No. 11 of 2008] is further amended in subsection (1) thereof by adding the following new item immediately after item (e);
"(f) essential consumable items such as bed linens, towels, carpets imported by small licensed hotel and guest house operators for the running of their businesses."
Amendment of First Schedule. 3. The First Schedule to the principal Act is hereby amended as follows:
(i) by substituting the following rates of duty for the rates of duty appearing therein opposite the following items:
�/2
New Import Duty Rates: 0%TARIFF HEADING
and
DESCRIPTION OF GOODS
0602.90.10 Banana plants
0901.21.00 Not decaffeinated
0901.22.00 Decaffeinated
0901.90.20 Coffee substitutes containing coffee in any proportion
1006.10.10 For sowing
1104.12.00 Of oats
1507.90.00 Other
1508.90.00 Other
1509.10.00 Virgin
1509.90.00 Other
1510.00.90 Other
1511.90.90 Other
1512.19.00 Other
1512.29.00 Other
1513.19.00 Other
1513.29.00 Other
1514.19.00 Other
1514.99.00 Other
1515.19.00 Other
1515.29.00 Other
1515.50.00 Sesame Oil and its fractions
1515.90.00 Other
1516.20.00 Vegetable fats and oils and their fractions
1602.49.10 Luncheon meat
1805.00.10 Put up for retail sale in packages of not more than 2 kg
1805.00.90 Other
1901.90.20 Preparations of malt extract
1904.10.00 Prepared foods obtained by the swelling or roasting of cereals or cereal products
1904.20.00 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
1904.30.00 Bulgur wheat
1904.90.00 Other
2101.12.00 Preparations with a basis of extracts, essences or concentrates or with a basis of coffee
2101.30.00 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
2102.20.10 Inactive yeasts
3402.11.10 Put up for retail sale
3402.12.10 Put up for retail sale
3402.13.10 Put up for retail sale
3402.19.10 Put up for retail sale
3917.31.00 Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa
4819.10.00 Cartons, boxes and cases, of corrugated paper or paperboard
4819.20.00 Folding cartons, boxes and cases, of non-corrugated paper or paperboard
4819.50.10 Egg boxes and trays
7312.10.20 Cables
8418.10.10 Frost free, electrical
8418.10.20 Other, electrical
8418.10.30 Non-electrical
8426.41.10 Sugar cane loading machinery
8450.11.10 For domestic use
8450.12.10 For domestic use
8450.19.10 For domestic use
8450.20.10 For domestic use
8708.30.10 Mounted brake linings for tractors
8708.30.30 Brakes, servo-brakes and parts thereof for tractors
8708.40.10 For tractors
8708.50.10 For tractors
8708.70.10 For tractors
8708.80.10 For tractors
8708.91.10 For tractors
8708.92.10 For tractors
8708.93.10 For tractors
8708.94.10 For tractors
8708.99.10 For tractors
(ii) by adding the following new Tariff Subheadings:-
TARRIFF HEADING
and
DESCRIPTION
and
MFN
1601.00.10 Chicken Sausages canned;
1601.00.11 Canned Hot-Dog Sausages 0%
1601.00.19 Other 20%
1601.00.20 Other chicken sausages;
1601.00.21 Hot-Dog sausages 0%
1601.00.29 Other 20%
1601.00.40 Other sausages, canned;
1601.00.41 Hot Dog sausages of Pork 0%
1601.00.42 Hot Dog sausages of Beef 0%
1601.00.49 Other 20%
1601.00.93 Hot Dog sausages of Pork 0%
1601.00.94 Hot dog sausages of Beef 0%
1601.00.99 Other hot dog sausages 0%
1602.90.90 Other;
1602.90.91 Potted Meat 0%
1602.90.99 Other 20%
1902.30.00 Other Pasta;
1902.30.10 Macaroni and cheese dinner 0%
1902.30.90 Other 35%
2106.90.90 Other;
2106.90.91 Vitamins and Supplements 0%
2106.90.99 Other 20%
2202.90.90 Other;
2202.90.91 Vitamins and Supplements 70%
2202.90.99 Other 100%
3004.90.90 Other;
3004.90.91 Dialysis fluid 0%
3004.90.99 Other 15%
4202.29.00 Other;
4202.29.10 School Bags 0%
4202.29.90 Other 20%
4820.10.00Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles;
4820.10.10 Note books 20%
4820.10.90 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 20%
4. The Second Schedule to the principal Act is hereby amended
Amendment of Second Schedule. by adding the following new item immediately after item 5:-
Item No.: 6
Class or Description: Locally Extracted Crude Oil
Unit for Classification: Barrel (of 42 US Gals.)
Unit for Duty: Per Barrel
Rate of Excise Duty: $1.00
Commencement.5. This Act shall come into force on the
1st April, 2010.
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