Environmental Tax Act (Cap. 64:01)

BELIZE ENVIRONMENTAL TAX ACT CHAPTER 64:01 REVISED EDITION 2003 SHOWING THE SUBSTANTIVE LAWS AS AT 31ST MAY, 2003 This is a revised edition of the Substantive Laws, prepared by the Law Revision Commissioner under the authority of the Law Revision Act, Chapter 3 of the Substantive Laws of Belize, Revised Edition 2000. This edition contains a consolidation of the following laws- Page ARRANGEMENT OF SECTIONS 3 ENVIRONMENTAL TAX ACT 4 Amendments in force as at 31st May, 2003. BELIZE ENVIRONMENTAL TAX ACT CHAPTER 64:01 REVISED EDITION 2003 SHOWING THE SUBSTANTIVE LAWS AS AT 31ST MAY, 2003 This is a revised edition of the Substantive Laws, prepared by the Law Revision Commissioner under the authority of the Law Revision Act, Chapter 3 of the Substantive Laws of Belize, Revised Edition 2000. This edition contains a consolidation of the following laws- Page ARRANGEMENT OF SECTIONS 3 ENVIRONMENTAL TAX ACT 4 Amendments in force as at 31st May, 2003. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2003 Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of the Government of Belize. Environmental Tax [CAP. 64:01 [ ] 3 CHAPTER 64:01 ENVIRONMENTAL TAX ARRANGEMENT OF SECTIONS 1. Short title 2. Interpretation 3. Imposition of Environmental Tax 4. Exemptions 5. Refund of Tax 6. Administration 7. Use of proceeds of tax 8. Regulations 9. Commencement Environmental TaxCAP. 64:01] THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2003 Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of the Government of Belize. 4 [ ] CHAPTER 64:01 ENVIRONMENTAL TAX [3rd March, 2001.] 1. This Act may be cited as the Environmental Tax Act. 2. In this Act, unless the context otherwise requires “Comptroller” means the Comptroller of Customs; “Minister” means the Minister responsible for Investment and Trade; “tax” means the Environmental Tax levied under section 3 of this Act. 3. (1) Subject to the provisions of this Act, there shall be charged, levied and collected on every good imported into Belize an ad valorem tax of one percent. (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. (3) The tax shall be in addition to the customs duties leviable under any customs law. 4. (1) There shall be exempted from the application of tax, the following medicines and medical supplies for human use, namely (a) analgesics in the form of liquids, tablets, capsules, or other solid dosage forms for oral or rectal use; 4 of 2001. Commencement. [ 1.4.2001.] S.I. 39 of 2001. 34 of 2001. Commencement. [15.9.2001.] S.I. 114 of 2001. Short title. Interpretation. 34 of 2001. Imposition of Environmental Tax. 34 of 2001. CAP. 48. Exemptions. 34 of 2001. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2003 Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of the Government of Belize. Environmental Tax [CAP. 64:01 [ ] 5 (b) cough and cold preparations in the form of liquids, tablets, capsules or other solid dosage forms for oral or nasal use; (c) diagnosis testing kits and devices for testing glucose in blood and using; (d) insulin and insulin and syringes with needles and devices of a type not exceeding 100 units (1 .0ML) capacity, for the administration if U100 insulin; (e) oral rehydration preparations in the form of salts or solutions of W.H.O./Pharmacopeia standards; (f) medicines and drugs of a kind available only by prescription; (g) bandages, dressings and medicated plasters, salves and ointments, and dialysis fluids. (2) In addition to the exemptions granted under subsection (1) above, the following goods shall be exempt from the application of tax: (a) basic foodstuffs, namely, rice, beans, potatoes, coffee, tea, butter and butter substitutes, cheese, margarine, cooking oil, shortening, lard and lard substitutes, milk in powder form, condensed milk, baby formula, sardines, meat of swine salted or in brine, corned beef, salt; (b) goods which are made available from funds provided under grant agreements with external donor agencies, or funds borrowed from external financial institutions by the Government of Belize, or under a Government 34 of 2001. Environmental TaxCAP. 64:01] THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2003 Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of the Government of Belize. 6 [ ] guarantee, to assist in the economic development of Belize. 5. A person who imports goods referred to in section 3 of this Act shall be granted to a refund of the tax paid by him if he satisfies the Comptroller that the imported goods have been re-exported. 6. (1) This Act shall be administered by the Comptroller; (2) The provisions of the Customs Regulations Act and the regulations made thereunder relating to (a) the payment, collection and recovery of duties under that Act; and (b) the contravention of that Act, shall apply mutatis mutandis to the payment, collection and recovery of the tax levied under this Act and to the contravention of this Act, as if the tax were a duty of customs. (3) The tax shall become due and payable at the time the goods are entered and shall be the liability of the importer. 7. The proceeds of the tax shall be placed into a special fund and shall be used (a) to develop a national solid waste management program; (b) to defray the cost of the disposal of refuse generated by the use of goods referred to in section 3; Refund of tax. 34 of 2001. Administration. Use of proceeds of tax. 34 of 2001. CAP. 49. THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2003 Printed by the Government Printer, No. 1 Power Lane, Belmopan, by the authority of the Government of Belize. Environmental Tax [CAP. 64:01 [ ] 7 (c) to assist in the collection and disposal of garbage throughout Belize; (d) to clean up rivers and canals and other internal waterways; (e) for the preservation and enhancement of the environment; and (f) for strengthening the institutional capacity of the Department of the Environment. 8. The Minister may make regulations for the better carrying out of the provisions of this Act and for prescribing anything that needs to be prescribed. 9. This Act shall come into force on a day to be appointed by the Minister by Order published in the Gazette. ... 34 of 2001. Regulations. Commencement.