Custom and Excise Duties (Amendment) Act 2025 (No. 14 of 2025)

1. Short title.

2. Amendment of Schedule I. No. 14] Customs and Excise Duties 527 No. 14 of 2025 I assent, Governor-General 18th July, 2025. AN ACT to amend the Customs and Excise Duties Act, Chapter 48 of the Laws of Belize, Revised Edition 2020; to implement the eleventh phase of reduction of duties in accordance with the CARIFORUM-EU Economic Partnership Agreement; to implement the eleventh phase of reduction of duties in accordance with the CARIFORUM-UK Economic Partnership Agreement; to implement the second and third phase of reduction of duties in accordance with the Belize and the Republic of China (Taiwan) Economic Cooperation Agreement; and to provide for matters connected therewith or incidental thereto. (Gazetted 19th July, 2025) BE IT ENACTED, by and with the advice and consent of the House of Representatives and Senate of Belize and by the authority of the same, as follows:

1. This Act may be cited as the Short tittle. CUSTOMS AND EXCISE DUTIES (AMENDMENT) ACT, 2025, 528 Customs and Excise Duties [No. 14 CAP. 48. and shall be read and construed as one with the Customs and 48/2021 1/2023. Excise Duties Act which, as amended, is hereinafter referred 38/2023. to as the principal Act. 10/2024. 23/2024. Amendment of 2. Schedule I of the principal Act is amended by–

Schedule I. (a) substituting the following rates of duty for the rates appearing under the column headed “EU/UK” opposite the column headed “HEADING”– No. 14] Customs and Excise Duties 529  ³ +($',1* %= '(6&5,37,212)*22'6 hͬh<   &DWWOH    2WKHUEXOOV ϰϬй   2WKHUFRZV ϰϬй   2WKHU ϰϬй   /LYHVZLQH    :HLJKLQJOHVVWKDQNJ    2WKHU ϰϬй   :HLJKLQJNJRUPRUH    2WKHU ϰϬй   6KHHS    )RUUHDULQJ ϰϬй   2WKHU ϰϬй   *RDWV    )RUUHDULQJ ϰϬй   2WKHU ϰϬй   /LYH)LVK     )UHVKZDWHU    2WKHU ϰϬй   2WKHU    2WKHU ϰϬй   2WKHUOLYHILVK  530 Customs and Excise Duties [No. 14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   7URXW Salmo trutta, Oncorhynchus ϭϰй mykiss,Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster    (HOV Anguilla spp  ϳй   &DUS &\SULQXVVSS&DUDVVLXVVSS ϳй &WHQRSKDU\QJRGRQLGHOOXV +\SRSKWDOPLFKWK\VVSS&LUUKLQXVVSS 0\ORSKDU\QJRGRQSLFHXV&DWODFDWOD /DEHRVSS2VWHRFKLOXVKDVVHOWL /HSWREDUEXVKRHYHQL0HJDOREUDPD VSS    $WODQWLFDQG3DFLILFEOXHILQWXQDV ϳй (Thunnus thynnus, Thunnus orientalis    6RXWKHUQEOXHILQWXQDV Thunnus ϳй maccoyii)   2WKHU    2WKHU ϰϬй   2WKHUILVKH[FOXGLQJHGLEOHILVKRIIDORI  VXEKHDGLQJVWR   2WKHU ϰϬй   &RDOILVK ϰϬй   0DFNHUHO ϰϬй   'RJILVKDQGRWKHUVKDUNV ϰϬй   6HDEDVV ϰϬй No. 14] Customs and Excise Duties 531 +($',1* %= '(6&5,37,212)*22'6 hͬh<   )ORXUVPHDOVDQGSHOOHWVRIILVKILWIRU ϰй KXPDQ   FRQVXPSWLRQ    /LYHUVURHVDQGPLOWRIILVKGULHG ϰй  VPRNHGVDOWHGRULQ   EULQH   6PRNHGILVKLQFOXGLQJILOOHWVRWKHU   WKDQHGLEOHILVK   RIIDO    3DFLILFVDOPRQ 2QFRUK\QFKXVQHUND ϰй  2QFRUK\QFKXV JRUEXVFKD   2QFRUK\QFKXVNHWD  2QFRUK\QFKXVWVFKDZ\WVFKD   2QFRUK\QFKXV   NLVXWFK2QFRUK\QFKXVPDVRXDQG   2QFRUK\QFKXVUKRGXUXV $WODQWLF   VDOPRQ  6DOPRVDODU DQG'DQXEHVDOPRQ   +XFKR   KXFKR     +HUULQJV &OXSHDKDUHQJXV&OXSHD ϰй SDOODVLL   'ULHGILVKRWKHUWKDQHGLEOHILVKRIIDO   ZKHWKHU   QRWVDOWHGEXWQRWVPRNHG    &RG *DGXVPRUKXD*DGXVRJDF ϭй *DGXV   PDFURFHSKDOXV   532 Customs and Excise Duties [No. 14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   7LODSLDV 2UHRFKRPLVVSS FDWILVK ϲй 3DQJDVLXVVSS6LOXUXVVVS&ODULDV VSS ,FWDOXUXVVSS FDUS &\SULQXVVSS &DUDVVLXVVSS&WHQRSKDU\QJRGRQ LGHOOXV +\SRKWKDOPLFKWK\VVSS&LUUKLPXVVSS 0\ORSKDU\QJRGRQSLFHXV&DWODFDWOD /DEHRVSS2VWHRFKLOXVKDVVHOWL /HSWREDUEXVKRHYDQWL0HJDOREUDPD VSS HHOV$QJXLOODVSS 1LOHSHUFK /DWHVQLORWLFXV DQGVQDNHKHDGV &KDQQDVSS    )LVKRIWKHIDPLOLHV%UHJPDFHURWLGDH ϲй (XFOLKWK\LGDH*DGLGDH0DFURXULGDH 0HODQRQLGDH0HUOXFFLLGDH0RULGDHDQG 0XUDHQROHSLGLGDHRWKHUWKDQFRG JDGXVPRUKXD*DGXVRJDF*DGXV PDFURFHSKDOXV    +HUULQJV &OXSHDKDUHQJXV&OXSHD ϲй SDOODVVLL DQFKRYLHV (QJUDJUDXOLVVSS  VDUGLQHV 6DUGLQDSLOFKDUGXV6DUGLQRSV VSS  VDUGLQHOOD 6DUGLQHOODVSS EULVOLQJRU VSUDWV 6SUDWWXVVSUDWWXV PDFNHUHO 6FRPEHUVFRPEUXV6FRPEHU DXVWUDODVLFXV6FRPEHUMDSRQLFDV  ,QGLDQPDFNHUHOV 5DVWUHOOLJHUVSS   VHHUILVKHV 6FRQEHURPRUXVSS MDFN DQGKRUVHPDFNHUHO 7UDFKXUXVVSS  MDFNV No. 14] Customs and Excise Duties 533 +($',1* %= '(6&5,37,212)*22'6 hͬh<   )LVKVDOWHGEXWQRWGULHGRUVPRNHG  DQGILVKLQEULQHRWKHUWKDQHGLEOHILVK RIIDO   +HUULQJV &OXSHDKDUHQJXV&OXSHD ϲй SDOODVLL    &RG *DGXVPRUKXD*DGXVRJDF ϲй *DGXV   $QFKRYLHV (QJUDXOLVVSS  ϰй   /LYHIUHVKRUFKLOOHG    2WKHU ϰϬй   )UR]HQ ϰϬй   2WKHU ϰϬй   /LYHIUHVKRUFKLOOHG ϭϰй   )UR]HQ ϭϰй   2WKHU ϭϰй   0XVVHOV 0\WLOXVVSS3HUQDVSS     /LYHIUHVKRUFKLOOHG ϭϰй   )UR]HQ ϭϰй   2WKHU ϭϰй   /LYHIUHVKRUFKLOOHG    2WKHU ϭϰй   )UR]HQ ϭϰй   2WKHU ϭϰй   2FWRSXV 2FWRSXVVSS      /LYHIUHVKRUFKLOOHG ϭϰй 534 Customs and Excise Duties [No. 14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   )UR]HQ ϭϰй   2WKHU ϭϰй   Ͳ6QDLOVRWKHUWKDQVHDVQDLOV Ϭй   /LYHIUHVKRUFKLOOHG Ϭй   )UR]HQ Ϭй   2WKHU Ϭй   /LYHIUHVKRUFKLOOHGDEDORQH +DOLRWLV Ϭй VSS    )UR]HQDEDORQH +DOLRWLVVSS  Ϭй   )UR]HQVWURPERLGFRQFKV 6WURPEXV Ϭй VSS    2WKHUDEDORQH +DOLRWLVVSS  Ϭй   2WKHUVWURPERLGFRQFKV 6WURPEXV Ϭй VSS    /LYHIUHVKRUFKLOOHG    &RQFK ϭϰй   2WKHUPROOXVFV    2WKHU ϭϰй   )UR]HQ ϰϬй   2WKHU    6HD±HJJV ϳй   &RQFK ϳй   2WKHULQFOXGLQJIORXUVPHDOVDQG ϳй SHOOHWVILWIRUKXPDQFRQVXPSWLRQ No. 14] Customs and Excise Duties 535 +($',1* %= '(6&5,37,212)*22'6 hͬh<   6HDFXFXPEHUV 6WLFKRSXV  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0XVKURRPVRIWKHJHQXV%ROHWXV ϳй No. 14] Customs and Excise Duties 537 +($',1* %= '(6&5,37,212)*22'6 hͬh<   0XVKURRPVRIWKHJHQXV&DQWKDUHOOXV ϳй   6KLLWDNH /HQWLQXVHGRGHV  ϳй   0DWVXWDNH 7ULFKRORPDPDWVXWDNH  ϳй   7UXIIOHV ϳй   2WKHU ϳй   3RWDWRHV ϵй   2WKHU ϭϰй   2WKHUYHJHWDEOHV    2WKHUEHHWV ϭϰй   2WKHUFDUURWV ϭϰй   2WKHU ϭϰй   0L[WXUHVRIYHJHWDEOHV    2WKHU ϳй   3LJHRQVSHDV Cajanus cajan  ϭϱй   &RFRQXWV    'HVLFFDWHG ϳй   ,QWKHLQQHUVKHOO HQGRFDUS  ϳй   %UD]LOQXWV    ,QVKHOO ϳй   6KHOOHG ϳй   2WKHUQXWVIUHVKRUGULHGZKHWKHURU   QRWVKHOOHGRUSHHOHG   ,QVKHOO ϳй 538 Customs and Excise Duties [No. 14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   3LQHQXWVLQVKHOO ϳй   3LQHQXWVVKHOOHG ϳй   6KHOOHG ϳй   +D]HOQXWVRUILOEHUWV Corylus spp.     ,QVKHOO ϳй   6KHOOHG ϳй   :DOQXWV    ,QVKHOO ϳй   6KHOOHG ϳй   &KHVWQXWV Castanea spp     ,QVKHOO ϳй   6KHOOHG ϳй   3LVWDFKLRV    ,QVKHOO ϳй   6KHOOHG ϳй   'DWHV ϭϰй   )LJV ϭϰй   /HPRQV Citrus limon, Citrus limonum)  DQGOLPHV Citrus aurantifolia, Citrus latifolia):    *UDSHVIUHVKRUGULHG    )UHVK ϭϰй   $SSOHVSHDUVDQGTXLQFHVIUHVK  No. 14] Customs and Excise Duties 539 +($',1* %= '(6&5,37,212)*22'6 hͬh<   $SSOHV ϭϰй   3HDUV ϭϰй   4XLQFHV ϭϰй   $SULFRWVFKHUULHVSHDFKHV LQFOXGLQJ ϭϰй QHFWDULQHV SOXPVDQGVORHVIUHVK   $SULFRWV ϭϰй   &KHUULHV    6RXUFKHUULHV Prunus cerasus) ϭϰй   2WKHU ϭϰй   3HDFKHVLQFOXGLQJQHFWDULQHV ϭϰй   3OXPVDQGVORHV ϭϰй   2WKHUIUXLWIUHVK    6WUDZEHUULHV ϭϰй   5DVSEHUULHVEODFNEHUULHVPXOEHUULHV ϭϰй DQGORJDQEHUULHV   %ODFNZKLWHRUUHGFXUUDQWVDQG ϭϰй JRRVHEHUULHV   &UDQEHUULHVELOEHUULHVDQGRWKHUIUXLWV ϭϰй RIWKHJHQXVVaccinium   .LZLIUXLW ϭϰй   3HUVLPPRQV ϭϰй   2WKHU    6DSRGLOODV ϭϰй   <HOORZPRPELQV *ROGHQDSSOHV  ϭϰй 540 Customs and Excise Duties [No. 14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   3DVVLRQIUXLW ϭϰй   6RXUVRS ϭϰй   %UHDGIUXLW ϭϰй   &DUDPERODV ϭϰй   $NHH DFNHH  Blighia sapida koenig  ϭϰй   &KULVWRSKLQH &KR\RWH  ϭϰй   2WKHU ϭϰй   'ULHGQHLWKHUFUXVKHGQRUJURXQG    3DSULND ϱй   3LPHQWR DOOVSLFH  ϭϰй   2WKHU ϱй   &UXVKHGRUJURXQG    3DSULND ϱй   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14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   &RQWDLQLQJDQDOJHVLFV ϭϱй   &RQWDLQLQJVXOSKDGUXJV ϭϱй   &RQWDLQLQJRWKHUFRXJKVDQGFROG ϭϱй SUHSDUDWLRQ   &RQWDLQLQJVDOEXWDPROHSKHGULQH ϭϱй   6RIWFDQGOHV ϭϱй   2WKHU ϭϱй   3ROLVKHVFUHDPVDQGVLPLODU ϵй SUHSDUDWLRQVIRUIRRWZHDURUOHDWKHU   3ROLVKHVFUHDPVDQGVLPLODU ϵй SUHSDUDWLRQVIRUWKHPDLQWHQDQFHRI ZRRGHQIXUQLWXUHIORRUVRURWKHU ZRRGZRUN   3ROLVKHVDQGVLPLODUSUHSDUDWLRQVIRU ϵй FRDFKZRUNRWKHUWKDQPHWDOSROLVKHV   0HWDOSROLVKHV ϵй   2WKHU ϵй   *OXHV Ϭй   3URGXFWVVXLWDEOHIRUXVHDVJOXHVRU ϯй DGKHVLYHVSXWXSIRUUHWDLOVDOHDVJOXHV  RUDGKHVLYHVQRWH[FHHGLQJDQHWZHLJKW RINJ   2WKHU    $GKHVLYHVEDVHGRQSRO\PHUVRI ϰй KHDGLQJV WRRURQUXEEHU No. 14] Customs and Excise Duties 547 +($',1* %= '(6&5,37,212)*22'6 hͬh<   2WKHU Ϯй   2WKHU ϰй   0DWFKHVRWKHUWKDQS\URWHFKQLF  DUWLFOHVRIKHDGLQJ   ,QFRQWDLQHUVRIPDWFKHVRUOHVV ϵй   ,QFRQWDLQHUVRIPRUHWKDQPDWFKHV ϵй EXWQRWPRUHWKDQPDWFKHV   ,QFRQWDLQHUVRIPRUHWKDQ ϵй PDWFKHVEXWQRWPRUHWKDQPDWFKHV   ,QFRQWDLQHUVRIPRUHWKDQPDWFKHV ϵй       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:LWKXSSHUVRIWH[WLOHPDWHULDO ϰй 552 Customs and Excise Duties [No. 14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   2WKHUV ϰй   2WKHUDUWLFOHV Ϭй   2IFURFLGROLWH Ϭй   2IDZDWHUDEVRUSWLRQFRHIILFLHQWE\ ϳй  ZHLJKWQRWH[FHHGLQJ   2IDZDWHUDEVRUSWLRQE\FRHIILFLHQWE\  ZHLJKWH[FHHGLQJEXWQRW H[FHHGLQJ   &OD\VWLOHV ϳй   2WKHUWLOHV ϳй    2IDZDWHUDEVRUSWLRQFRHIILFLHQWE\  ZHLJKWH[FHHGLQJ   &OD\WLOHV ϳй   2WKHUWLOHV ϳй   0RVDLFFXEHVDQGWKHOLNHRWKHUWKDQ ϰй WKRVHRIVXEKHDGLQJ   )LQLVKLQJFHUDPLFV ϰй   2WKHU Ϭй   2WKHU    %RWWOHVIRUVRIWGULQNVEHHUVZLQHV ϯй DQGVSULWV   ,QGXVWULDO    8QZRUNHGRUVLPSO\VDZQFOHDYHGRU ϳй EUXWHG   2WKHU ϳй No. 14] Customs and Excise Duties 553 +($',1* %= '(6&5,37,212)*22'6 hͬh<   2IVLOYHUZKHWKHURUQRWSODWHGRUFODG ϳй ZLWKRWKHUSUHFLRXVPHWDO   2IRWKHUSUHFLRXVPHWDOZKHWKHURUQRW  SODWHGRUFODGZLWKSUHFLRXVPHWDO   2IEDVHPHWDOFODGZLWKSUHFLRXVPHWDO ϳй   2IVLOYHUZKHWKHURUQRWSODWHGRUFODG ϳй ZLWKRWKHUSUHFLRXVPHWDO   2IRWKHUSUHFLRXVPHWDOZKHWKHURUQRW ϳй SODWHGRUFODGZLWKSUHFLRXVPHWDO   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'(6&5,37,212)*22'6 hͬh<    3ODWHGRUFRDWHGZLWK]LQF    *ULOO ϯй   2WKHU ϯй   &RDWHGZLWKSODVWLFV    *ULOO ϯй   2WKHU ϯй   2WKHU ϯй   2WKHU ϰй   2IKLJKVSHHGVWHHO ϰй   $OXPLQXPFRQWDLQHUVIRUFRPSUHVVHG Ϭй JDV   6DIHW\UD]RUEODGHV ϵй   2WKHU ϱй   6WDSOHVLQVWULSV ϯй   )UHH]HUV RI WKH XSULJKW W\SH QRW ϰй H[FHHGLQJOLWUHFDSDFLW\   )RUGRPHVWLFXVH ϵй   2WKHU ϵй   &DWDO\WLFFRQYHUWHUVDQGSDUWLFXODWH Ϭй ILOWHUV   2WKHU ϱй   %\PHWDOGHSRVLW Ϭй   %\SODVWLFRUUXEEHUGHSRVLW Ϭй 556 Customs and Excise Duties [No. 14 +($',1* %= '(6&5,37,212)*22'6 hͬh<   %\SODVWHUFHPHQWFHUDPLFV Ϭй   2WKHU Ϭй   3DUWV Ϭй   0HUFXULFR[LGH ϰй   6LOYHUR[LGH ϰй   /LWKLXP ϰй   $LU]LQF ϰй   3DUWV ϰй   2WKHUOHDGDFLGDFFXPXODWRUV ϰй   2WKHU ϵй   $XGLRIUHTXHQF\HOHFWULFDPSOLILHUV ϳй   2WKHU Ϭй   7UDQVPLVVLRQDSSDUDWXVLQFRUSRUDWLQJ Ϭй UHFHSWLRQ   2WKHURIDSRZHUQRWH[FHHGLQJZ ϮϬй   3ODVWLFLQVXODWHGFRSSHUFRQGXFWRUVRI Ϭй DVL]HH[FHHGLQJPP   2WKHU Ϭй   :LWKRQO\FRPSUHVVLRQLJQLWLRQLQWHUQDO ϱй FRPEXVWLRQSLVWRQHQJLQH   :LWKERWKFRPSUHVVLRQLJQLWLRQLQWHUQDO ϱй 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