Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.

Tariffs and collection of customs duties and taxes are administered by the Belize Customs and Excise Department. This Department accounts for approximately 50% of the Government’s total annual recurrent revenue. Belize’s tariff schedule is based on Caribbean Community’s (CARICOM) Common External Tariff (CET).  In Belize, customs duties are applied according to the rates set out in the Customs Tariff and Trade Classification.  The two main duties applied to imported goods and products are the Import Duty and Revenue Replacement Duty (RRD). 

Import Duties range between 0 and 45 % with the average rate applied to commodities at 20%.  Zero-rated goods include various food items and medicines; while 45% is applicable to certain automobiles and other goods, such as fresh peppers, pepper sauces, live animals, and boats.  Import duties on industrial products average at a rate of 20%, but may be higher for products of national interest and protected for Belizean investment. Duties are calculated on the CIF Value of goods (Cost, Insurance, plus Freight). A detailed list of items included can be found on http://www.customs.gov.bz.
Revenue Replacement Duty (RRD) is not applicable to goods originating from CARICOM countries and locally produced goods and is installed as a cost recovery mechanism for the Government. Rates are applied between 5 and 50% with the majority averaging 20%.   

Other taxes on imports include GST and Environmental Tax.  GST is applied at a flat rate of 12.5%.  Environmental Tax is charged at a rate of 3% on all imports, excluding some medicines and food items; however automobiles are charged at the rate of 2 to 5% depending on the type of vehicle.  For more information with details on rates and eligibility, visit Department of GST at http://www.gst.gov.bz/, and the Ministry of Finance http://www.mof.gov.bz  for Environmental Tax.


 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.



Belize Tariff Rate Quotas Import Duties