Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 4/5/2018
Tariffs and collection of Customs Duties and Taxes are administered by the Belize Customs and Excise Department. This Department accounts for approximately 50 percent 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, Chapter 48 Laws of Belize, First Schedule.

There are two main duties applied to imported goods and products; they are Import Duty and Revenue Replacement Duty (RRD).  The Department of Customs collects Import Duties and RRD on behalf of the Government at the point of importation for most commodities, goods, and products.

Import Duties range between 0 and 45 percent with the average rate applied to commodities is 20 percent.  Zero-rated goods include various food items and medicines; while 45 percent 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 percent, 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 the Belize Customs and Excise Department.

Other taxes on imports include General Sales Tax (GST) and Environmental Tax (ET). GST is applied at a flat rate of 12.5 percent. In 2016, the Government of Belize increased Environmental Tax from 2% to 3% on all imports, excluding some medicines and food items; however automobiles are charged at the rate of two to five percent depending on the type of vehicle. For more information with details on rates and eligibility, visit Department of GST, as well as the Ministry of Finance concerning Environmental Tax.

Revenue Replacement Duty (RRD) is not applicable to goods originating from CRIACOM countries and locally produced goods and is installed as a cost recovery mechanism for the Government. Rates are applied between 5 and 50 percent with the majority averaging 20 percent.  The RRD is based on the aggregate of the customs value and the import duties; however, some commodities, like fuel and alcohol, are charged according to volume (i.e., per gallon/unit).

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Belize Tariff Rate Quotas Import Duties