The Belize Customs Department allows temporary entry or in-transit entry of certain items into Belize. The importer deposits a percentage of the value of the imported goods through a bond process and is allowed a specified timeframe to either re-export the goods or pay applicable duties on the goods. If the goods are re-exported or are imported under a duty exemption incentive, then the importer’s deposit funds are reimbursed. However, if the goods stay in the country and the importer does not benefit from duty exemption incentives, then full duties become payable.
Products brought in temporarily or in-transit generally enter duty-free zones, providing the products are not modified or transformed while in Belize. If the importer later decides to modify or sell the product locally, all necessary duties must be paid at the Customs Department.