Belize

3 - Advance rulings

Articles 3.13.2 (a), (b)3.33.43.53.6 (a), (b), (c)3.73.83.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d)
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Indicative date of implementation 22 February 2020
Definitive date of implementation 31 December 2023
Assistance required for implementation 1. Draftsperson needed with expertise in British common law to establish binding rulings.
2. Training in binding rulings.
3. 'Train the trainer' program.

Tags: Legislative and regulatory framework, Human resources and training

Donor / Agency

International Monetary Fund

Progress reported
10 March 2023 — G/TFA/N/BLZ/4  
The Belize Customs and Excise Department received technical assistance from CARTAC in the form of a workshop in 2020 that assisted in the initial stages of developing an adequate advance rulings system. It built awareness and pointed to aspects for Belize to consider when designing an advance ruling system.

The Customs and Excise Department currently require additional technical support and capacity building to: (i) further develop an advance ruling system for classification, and (ii) Train the trainer on classification, valuation and origin of goods.

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