Belize

Before clearing goods through Customs, exporters to Belize must obtain a code from the Belize Customs and Excise Department. This code is automatically issued by the Comptroller of Customs.

A goods declaration must be made to the Belize Customs and Excise Department for all goods imported into Belize. This is done using Customs Declaration Form C-100 (Single Administrative Document - SAD). Details of exceptions to this requirement can be obtained from the Belize Customs & Excise Department. The SAD must be accompanied by a bill of lading or waybill, a commercial invoice, and if required, an import license.

Customs processes and procedures are governed primarily by Belize's Customs Regulation Act, Customs and Excise Duties Act, Exchange Control Regulation Act and Produce Export Duty Act. Belize's Customs and Excise Department overseas the importation and exportation of goods in the country.

Custom Duties are applicable according to the rates set out in the Customs Tariff and Trade Classification, Chapter 48 Laws of Belize, First Schedule. The country's tariff schedule is based on CARICOM's Common External Tariff (CET).

A range of imported goods are subject to revenue replacement duties. These items and the rates of revenue replacement duty are set out in the Revenue Replacement Duty (RRD) Order, Statutory Instrument No. 37 of 2016.

Imports from other CARICOM member states are exempt from import duties provided the importer produces a Certificate of Origin certifying that the goods were produced within the common market. However, some commodities imported from within CARICOM still incur a RRD. There are also restrictions on certain commodities imported from within CAROCOM.

General Sales Tax is charged at a rate of 12.5% based on the aggregate of the customs value and any other relative duty (Import Duty, Environmental Tax and RRD if applicable). Some commodities are exempted from the payment of General Sales Tax at the time of importation.

The importation of some live animals, foodstuff, plant and plant materials, and veterinary vaccines requires an import permit from the Ministry of Agriculture and is subjected to inspection at the time of importation by Quarantine Inspectors. A detailed list of the specific goods requiring an import licence is provided in the First Schedule of Belize's Supplies Control (Import/Export) (Amendment) (No. 3) Regulations, 2020.
In addition, under the Supplies (Control) Act, the following liquors require an import license if imported in any quantity: whiskey, vodka, tequila, liqueurs and gin.
An import permit granted by the Public Utilities Commission is required for any telecommunication equipment imported into Belize.
Certain commodities imported from within CARICOM require an import licence from the Ministry of Trade prior to importation.

A list of goods that are prohibited (Part I) or restricted (Part II) from importation into Belize is provided in Belize's Customs Regulation Act CAP. 49.

The administration of packaging and labelling requirements for products in Belize is managed by the Belize Bureau of Standards.

The Belize National Standard (1998) specifies the information to be included on labels of goods pre-packaged for retail sale, the method of display for this information and the wording and units of measurement to be used (where applicable) in Belize. This includes General Principles (BZS 1: Part 1) for labelling as well as standard specifications for labelling and/or marking of prepackaged goods (BZS 1: Part 2), prepackaged foods (BZS 1: Part 3), retail packages of cigarettes (BZS 1: Part 4), brewery products (BZS 1: Part 5), medical gas cylinders (BZS 1: Part 8), refrigerating appliances (BZS 34) and air conditioners (BZS 35).

HACCP
HACCP Guidelines are provided in the First, Second and Third Schedules of the Belize Agricultural Health Authority (Food Safety) Regulations CAP. 211 (2001).
The Belize Agricultural Health Authority (BAHA) is responsible for monitoring, inspecting, approving and controlling food safety systems in Belize. This includes the regulation of imports to ensure the availability of safe and wholesome food in the country.
The BAHA has responsibility and authority for import certification of food commodities entering Belize. The import certification process involves inspections and documentation to ensure compliance with Belize's food safety regulations. Food exported to Belize requires an import permit. Applications for these permits must be submitted to a BAHA Office and additional approvals and permits/licenses from other agencies (e.g., Supplies Control Unit, Fisheries Department, Ministry of Health) may be required prior to the application submission. Applications are subject to review by BAHA. Before an import permit is issued, a risk assessment, including inspection at origin, may be required. If an import risk analysis (IRA) is required, the applicant will be notified and directed to BAHA's SPS unit.
All food imports into Belize must comply with the conditions as indicated on the import permit issued by BAHA, certifications required on or conditions of importation attached to the BAHA import permit, and special permits or licenses requested by other relevant authorities.

SPS
The BAHA ensures compliance with SPS requirements for agricultural products and food commodities.
Specific plant health regulations are in place for citrus fruits, as set out in the Belize Agricultural Health Authority (Citrus Certification) Regulations, Notifiable Plant Pest (Citrus Canker and Citrus Leprosis) Order, and BAHA Statutory Instruments No. 90 (2009) and 122 (2009).
Belize's animal health regulations include specific statutory instruments and regulations relating to:
- Animal identification (Statutory Instrument No. 77 of 2011)
- Poultry health (2022)
- Prevention, control and eradication of bovine brucellosis (2011)
- Prevention, control and eradication of bovine tuberculosis (Statutory Instrument No. 51 of 2012)
- Importation and exportation of cattle and products of cattle for the prevention of bovine spongiform encephalopathy (Statutory Instrument No. 50 of 2012)
- Veterinary drugs and animal feed registration and control
- Swine Fever status (Statutory Instrument No. 46 of 2007)

The Ministry of Finance is responsible for administering income tax, business tax and general sales tax (GST) in Belize, in coordination with the Belize Tax Service (BTS).

Businesses operating in Belize are taxed based on a gross receipts business tax system. Business tax rates vary according to business classification and range from 1.75% to 19%.

GST is chargeable on both imports (levied at the point of importation on the basis of c.i.f. customs value plus the customs duty) and domestically produced goods and services. The standard GST rate is 12.5% on the supply of most goods and services within Belize, with the exception of exempt and zero-rated items. Exemptions apply to financial services, some medicines and medical supplies for human use and certain agricultural supplies. Zero-rated items include rice, flour, bread, eggs, fresh meat, beans, sugar, baby formula and locally produced fresh fruit and vegetables.

An Environmental Tax of 2% is levied on all goods imported into Belize (but not on domestic goods). This tax does not apply to certain basic food items (including rice, beans, potatoes, coffee, tea, butter and butter substitutes, cheese, margarine, cooking oil, shortening, lard and lard substitutes, powdered and condensed milk, baby formula, sardines, meat of swine (salted or in brine), corned beef and salt) as well as medicines and medical supplies for human use.

Personal income tax is levied at a flat rate of 25% on employment income above a BZ$26,000 exemption threshold.

CARICOM trade agreements
As a member of CARICOM, Belize is participating in a phased regional integration process to establish a CARICOM Single Market and Economy (CSME). The CARICOM members apply a common external tariff on imports from outside CARICOM.
Belize is party to the following CARICOM external trade agreements:
- CARICOM-Colombia Trade and Economic Cooperation Agreement
- CARICOM-Costa Rica FTA
- CARICOM-Cuba Trade and Economic Cooperation Agreement
- CARICOM-Dominican Republic FTA
- CARICOM-Venezuela Trade and Investment Agreement

Caribbean-Canada Free Trade Agreement (CARIBCAN)
Belize is party to CARIBCAN, a non-reciprocal agreement with Canada which allows all Commonwealth Caribbean countries to export goods duty free to Canada, with a few exceptions.

Economic Partnership Agreements (EPAs)
As a member of CARIFORUM, Belize is a signatory to the following EPAs:
- CARIFORUM-European Union Economic Partnership Agreement
- CARIFORUM-UK Economic Partnership Agreement

Caribbean Basin Initiative (CBI)
Through the CBI, Belize and other eligible Caribbean Basin economies enjoy duty-dree access to the United States market for most goods.

Bilateral Agreements
- Belize-Guatemala Partial Scope Agreement (2006), covering 150 specified tradable products (72 originating from Belize).
- Belize-Republic of China (Taiwan) Economic Cooperation Agreement (2020), providing preferential treatment for Belize's key agricultural and fisheries products, among other goods, as well as financial and technical assistance from Taiwan for the development of institutional and technical capacities involved in trade, including in areas of plant and animal health, standards and technical regulations (including consumer protection), and export and investment promotion.

Several local, regional and international banks and financial institutions provide trade finance in Belize. These include:
- Atlantic Bank Limited
- Bank of Nova Scotia (Scotiabank)
- Belize Bank International
- Belize Bank Limited
- CIBC First Caribbean International Bank
- Heritage Bank
- RF & G Insurance

Belize Trade and Investment Development Service (BELTRAIDE) serves as Belize's national export and trade promotion agency, as well as the country's investment promotion agency. The organisation's trade promotion functions are carried out by EXPORTBelize, one of four technical units within BELTRAIDE.