CAP. 60 PRODUCE EXPORT DUTIES ACT BELIZE

PRODUCE EXPORT DUTIES ACT

CHAPTER 60

REVISED EDITION 2000

SHOWING THE LAW AS AT 31ST DECEMBER, 2000.

This is a revised edition of the law, prepared by the Law Revision Commissioner

under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,

Revised Edition 1980 - 1990.

This edition contains a consolidation of the following laws - Page

ARRANGEMENT OF SECTIONS 3

PRODUCE EXPORT DUTIES ACT 4 Amendments in force as at 31st December, 2000.

BELIZE

PRODUCE EXPORT DUTIES ACT

CHAPTER 60

REVISED EDITION 2000

SHOWING THE LAW AS AT 31ST DECEMBER, 2000.

This is a revised edition of the law, prepared by the Law Revision Commissioner

under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,

Revised Edition 1980 - 1990.

This edition contains a consolidation of the following laws - Page

ARRANGEMENT OF SECTIONS 3

PRODUCE EXPORT DUTIES ACT 4 Amendments in force as at 31st December, 2000.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

[CAP. 60 3

[ ]

Produce Export Duties

CHAPTER 60

PRODUCE EXPORT DUTIES

ARRANGEMENT OF SECTIONS

1. Short title.

PART I

Wood Export Duty

2. Export duty on logwood, pines, cedar and mahogany.

3. Levy.

4. Wood in transit exempt from export duty.

5. Entry before clearance by exporter.

6. Penalty.

7. Summary recovery of duties and penalties.

8. Regulations.

PART II

Coconut Export Duty

9. Export duty on coconuts.

10. Export entry to be passed by exporter.

11. Penalty.

12. Recovery of duties and penalties.

13. Regulations.

CAP. 60]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

4

[ ]

Produce Export Duties

FIRST SCHEDULE

SECOND SCHEDULE

CHAPTER 60

PRODUCE EXPORT DUTIES

[21st November, 1952]

1. This Act may be cited as the Produce Export Duties Act.

PART I

Wood Export Duty

2.-(1) There shall be raised, levied, collected and paid by the exporter into the Consolidated Revenue Fund an export duty calculated in accordance with the provisions of subsection (2) on all mahogany, pine, cedar and logwood grown in this country which are exported from this country.

(2) (a) Mahogany logs measuring fifteen One hundred inches or less in diameter at either dollars per log end

(b) Mahogany not coming within (a) Twenty-five dollars above and not being sawn or per one thousand dressed in a sawmill in this country board feet into planks, boards, scantlings, baulks or flitches

Short title.

Ch. 47,

R.L., 1958.

CAP. 49,

R.E. 1980-1990.

40 of 1963.

11 of 1968.

Export duty on

logwood, pines,

cedar and ma-

hogany.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

[CAP. 60 5

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Produce Export Duties

(c) Mahogany sawn or dressed in a Ten dollars per one sawmill in this country into planks, thousand board feet boards, scantlings, baulks or flitches

(d) Pine and cedar (other than pine and Five dollars per cedar sawn or dressed in a sawmill thousand board feet in this country into planks, boards, scantlings, baulks or flitches)

(e) Pine sawn or dressed in a sawmill Three dollars per in this country into planks, boards, thousand board feet scantlings, baulks or flitches

(f) Cedar sawn or dressed in a sawmill Two dollars per in this country into planks, boards, thousand board feet scantlings, baulks or flitches

(g) Logwood Fifty cents for every ton.

3.-(1) In addition to the above-mentioned duties the Minister may, by Order published in the Gazette, impose a levy not exceeding fifty cents on every thousand feet on all timber of any description exported from Belize.

(2) There shall be established a fund, to be known as “The Timber Levy Fund” which shall consist of moneys paid in respect of the levy and be used for the purpose of paying for services rendered in connection with the grading of timber.

(3) The Fund shall be in the custody of the Financial Secretary, who as soon as possible after the last day of each month, shall pay the amount of such Fund into an account opened in the name of the Financial Secretary with a bank approved by the Minister, and the receipt of such bank for sums so paid shall be a full and effectual discharge to the Financial Secretary.

Levy.

40 of 1963.

40 of 1963.

CAP. 60]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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Belmopan, by the authority of

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Produce Export Duties

(4) The levy imposed under this section shall be recoverable summarily in the name of the Financial Secretary or any person authorised by him in writing.

4. No export duty shall be charged on any wood in transit.

5. Every exporter of logwood, pine, cedar or mahogany, shall, before the clearance outwards of the ship whereby such logwood, pine, cedar or mahogany is to be exported is granted, deliver to the Comptroller an entry in the form in the First Schedule, containing the several particulars indicated therein or required thereby and shall at the same time produce the bill of lading relat- ing to such logwood, pine, cedar or mahogany and pay the duty imposed under the provisions of this Part. Every such exporter shall if required by the Comptroller either at the time of such clearance or at any time within one year thereafter produce a certificate of measurement under the hand of a licensed measurer of all pine, cedar and mahogany, exported by him showing the mea- surement of each piece of such pine, cedar and mahogany and all such par- ticulars as to deductions from gross measurements as are usually shown in the measuring sheets of measurers of wood in Belize.

6. Every person who, contrary to the provisions of section 5, neglects or refuses to deliver the entry or to produce the bill of lading and certificate of measurement required to be delivered and produced to the Comptroller, or who delivers an entry that is false in any particular, shall be liable for each offence to a fine not exceeding five hundred dollars.

7. The duty imposed and penalties incurred under this Act shall be re- coverable on summary conviction in the name of the Comptroller.

8. The Minister may make regulations-

(a) providing for the method of ascertaining the volume or mea- surement of wood on which duty is payable under this Act;

(b) generally for carrying out the provisions of this Act.

Wood in transit

exempt from export

duty.

Entry before

clearance by

exporter.

First Schedule.

Penalty.

Summary recovery

of duties and

penalties.

Regulations.

40 of 1963.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

[CAP. 60 7

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Produce Export Duties

PART II

Coconut Export Duty

9.-(1) There shall be levied, collected and paid into the Consolidated Rev- enue Fund an export duty on all coconuts exported from and which are the produce of Belize.

(2) Such export duty shall be charged and assessed at the rate of eight per centum of the value of the coconuts to be exported.

(3) The value of the coconuts shall be assessed by the Comptroller in such manner as the Minister may, by regulation, prescribe from time to time.

(4) The duty shall be paid by the exporter to the Comptroller at the time of the exportation.

10. On payment of the duty imposed by this Act every exporter of coco- nuts shall deliver to the Comptroller an entry in the form in the Second Sched- ule containing the several particulars indicated therein or required thereby.

11. Every person who contrary to the provisions of section 10 neglects or refuses to deliver the entry thereby required to be delivered to the Comptroller or who delivers any entry that is false in any particular shall be liable to a fine not exceeding one thousand dollars.

12. The duty imposed by this Part and the penalties incurred under the same shall be recoverable on summary conviction in the name of the Comptrol- ler.

13. The Minister may make regulations for ascertaining the wholesale mar- ket price of coconuts exported from Belize at the port of discharge where such coconuts are discharged.

Export duty on

coconuts.

Export entry to be

passed by

exporter.

Second Schedule.

Penalty.

Recovery of

duties and

penalties.

Regulations.

40 of 1963.

CAP. 60]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

8

[ ]

Produce Export Duties

FIRST SCHEDULE

[Section 5]

Port of Belize-Entry for Export Duty

I declare the above particulars to be just and true in all respects.

Comptroller. Exporter or Agent.

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THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

[CAP. 60 9

[ ]

Produce Export Duties

SECOND SCHEDULE

[Section 10]

Port of Entry for Export Duty.

I declare the above particulars to be just and true in all respects.

Comptroller. Exporter.

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