Belize Customs Tariff 2026: Stay Compliant, Reduce Costs

Belize Customs Duties Summary

Overview: Belize operates under the CARICOM Common External Tariff (CET) regime, where duties are primarily assessed on the CIF (Cost, Insurance, and Freight) value of goods. While the standard VAT (GST) is set at 12.5%, importers must also account for the Environmental Tax applied to most non-CARICOM shipments. The structure is designed to protect local agriculture and industry while generating revenue through specific levies on fuel, alcohol, and luxury items.

• Ad Valorem Duty: This is the primary assessment method calculated as a percentage of the CIF value, ranging generally from 0% to 40% depending on the product classification.
• Specific and Compound Duties: Applied to select agricultural goods and spirits, these are charged based on physical quantity (weight/volume) or a combination of value and quantity.
• Excise Tax: A specific tax levied on high-demand "sin goods" such as tobacco, alcohol, and petroleum products to regulate consumption and generate revenue.
• Revenue Replacement Duty (RRD): Imposed on specific items like fuel and certain consumer goods to recover revenue lost through trade liberalization agreements.
• Environmental Tax: A mandatory levy, typically 2% or 3%, applied to almost all goods imported into Belize to fund environmental management programs.
• Antidumping Duties: Belize reserves the right to apply these additional duties to offset foreign goods sold below fair market value, though application is case-specific.
• Section 301, MPF, HMF: These are United States Customs fees (Merchandise Processing Fee, Harbor Maintenance Fee); they do not apply to goods entering Belize but are listed here for clarity regarding their absence.