Custom Duties are applicable according to the rates set out in the Customs Tariff and Trade Classification, Chapter 48 Laws of Belize, First Schedule. The Belize Customs Tariff is modeled from the Harmonized Description and Coding System (HS).
The rates are applied based on the Customs Value (Cost, Insurance, Freight )- CIF).
Rates applicable ranges from 0 to 45% with the majority of commodities attracting a rate of 20%.
Goods in Primary Forms, Machinery and Parts, Raw Materials, Textile Fabric, Chemicals, Office Equipment (except Computers and Accessories - 0%) Hand Tools, attracts a rate of 0% or 5% based on the customs value.
Customs duties and taxes are collected based on the value which is derived from the value stated on the invoice, receipt or other proof of purchase. The dollar value must be converted from the foreign currency stated on the proof of purchase document to Belize (bzcy) currency. The Belize currency is tied to the US dollar at $2.0175 bzcy to $1.00USD. Other foreign currency rates are subject to change and is updated weekly in conjunction with the Central Bank of Belize. An exchange rate for the conversion of foreign currency to BZD is published weekly for the convenience of importers and customs brokers.
The rate of duty applicable to Motor Vehicles is according to the engine capacity in Motor Cars; according to the weight for Pickup and Trucks, and according to the seating capacity in Vans and Busses for Public Transport. The value for used motor vehicles is determined based on the National Automotive Dealers Association (N.A.D.A) Appraisal Guide. Values are determined for new motor vehicles according to the Supplier's/Dealer's Invoice.
There are some items that attract a Revenue Replacement Duty (RRD) ranging from 5% to 25% based on the aggregate of the Customs Value and the Import Duties.
Importation
The importation of some live animals, foodstuff, plant and plant materials, veterinary vaccines requires an import_permit from the Ministry of Agriculture and is subjected to inspection at the time of importation by Quarantine Inspectors.
Sales Tax is charged at a rate of 8% based on the aggregate of the customs value and any other relative duty (Import Duty and RRD if applicable) and 12% on Alcoholic Beverages (including Beer), Petroleum, Tobacco and Tobacco Products. Some commodities are exempted from the payment of sales tax at the time of importation.
Importation from Countries Within the Caribbean Common Market (Caricom)
Imports from Caricom Countries are exempted from the payment of import duty provided the importer produces a Certificate of Origin from the country within the Common Market certifying that the goods were produced within the region of the common market. Some commodities imported from Caricom pay Revenue Replacement Duty (RRD). There are restriction for certain commodities imported form Caricom and requires an Import License from Ministry of Trade prior to importation.
Exemptions from Duties and Taxes
The laws of Belize provides for exemptions from duties and taxes for items imported as accompanied baggage of a passenger that includes:
1) Wearing apparel, jewelry, toilet requisites and any portable article reasonably expected to be carried by him for his own private and personal use, and in the case of a passenger eighteen years old and over;
* Wines or spirits not exceeding one litre in all and
* Tobacco, not exceeding 250 grams or
* Cigars, not exceeding fifty, in number, or
* Cigarettes, not exceeding Two Hundred in number
* Goods to the aggregate of BZ $200.00 through and International Airport (BZ$50.00 at other entry points) belonging to a Belizean passenger (including a passenger under eighteen years old) which accompany that passenger and were acquired abroad by him for his personal use or as souvenirs or gifts and admitted as such by the Comptroller of Customs.
Provided that:-
(a) A passenger shall not be entitled to the exemption granted above in respect of alcoholic beverages or tobacco products in excess of the quantities specified in those shown above.(b) A passenger returning from a visit to a neighboring border town or city shall not be entitled to the exemption granted above in respect of alcoholic beverages and tobacco products.
(c) A passenger may claim an allowance through an International Airport twice a year and once a month through other points of entry.
Exemptions under this item shall not apply to arms and ammunition Personal and Household Effects
Once you can provide documentary evidence that you are a Belizean National or hold a Belizean Residency Permit;
2) Household effects may be imported free from customs duties provided that they are used and have been in your possession for at least one year, and is not intended for any other person or sale.
Personal and household effects, new, admitted as such by the Comptroller of Customs not exceeding a C.I.F. value of BZ$20.000.00 which accompany a Belizean family or Belizean Citizen without having a family, returning to reside in Belize who have resided abroad continuously for at least three years immediately prior to their return and which are for their personal use and are not intended for any other person or for sale.
Sales Tax of 8% is applicable on new household effects based on the C.I.F value.
Customs duties are applicable on the CIF value in excess of BZ$20.000.00 based on the rates as set out in the Belize Customs Tariff
Baggage and household effects, imported within three months before or after the arrival of a passenger, or within such further period as the Comptroller of Customs shall in the circumstances deem reasonable, provided that the articles would have been exempted from duties had they been imported under subparagraph (1) or (2) hereof
Used implements, instruments and tools of profession, trade, occupation or employment approved by the Ministry of Finance and admitted as such by the Comptroller of Customs, of persons arriving in the country, which are declared to have been in the possession and use of the passenger for a reasonable period. Used personal effects, not being merchandise, of citizens of Belize or persons ordinarily domiciled in Belize, who have died abroad as approved by the Comptroller of Customs.
Exemption under these items does not include motor vehicles, office equipment or building materials.
Non - Resident
*If the passenger is not a Belizean or holds a Belizean residency permit, the duties for household effects will be charged in accordance with the rates as set out in the Belize Customs Tariff.
Duty exemption may be applied for from the Ministry of Finance.
*Restrictions are placed on the importation of wooden furniture included in household effects and requires an import license form the Ministry of Trade prior to importation.
Description % Rate
Motor Cars including Broncos, Station Wagons, Sports Utility Vehicle: Rate With an engine size capacity of 4 cyl. Or less, and 3000 cc. or less 57.60% With an engine size capacity exceeding 4 cyl., and exceeding 3000 cc. 65.43%
Trucks: Of GVW not exceeding 5 tons:
Engine capacity of 4 cyl. Or less, and 3000 cc. or less 19.80%
Engine capacity exceeding 4 cyl., and 3000 cc. 37.62%
Of GVW exceeding 5 tons:
Engine capacity of 4 cyl. or less, and 3000 cc. or less 19.80%
Engine capacity exceeding 4 cyl., and 3000 cc. 31.68%
Vans: Of a seating capacity of less than 10 passengers. Engine size of a capacity or 4 cyl. or less, and 3000 cc. or less 57.60%
Of a seating capacity exceeding 10 passengers, engine size of a capacity of 4 cyl. or less and 3000 cc. or less 19.80%
Of a seating capacity of less than 10 passengers, engine size exceeding 4 cyl. and 3000 cc. 65.43%
Of a seating capacity exceeding 10 passengers, engine size exceeding 4 cyl. and 3000 cc. 37.62%
Busses ( for Public Transport): Of a seating capacity exceeding 10 passengers 19.80%
Exceeding 10 passengers but not exceeding 21 passengers 25.74%
Unworked Galvanized Storm Shutters 15.00%
Hurricane Storm Shutters of Galvanized Steel 15.00%
Distillate Fuel $0.81/Imp. Gallon
Whiskey, Brandy, Vodka, Cordials, Liquors, Gin $35.00/Imp. Gallon
These duties are inclusive of 8% Sales Tax, 1% Environmental Tax and Revenue Replacement Duties where applicable.
---- Description % Rate
Motor Cars including Broncos, Station Wagons, Sports Utility Vehicle: Rate With an engine size capacity of 4 cyl. Or less, and 3000 cc. or less 57.60%
With an engine size capacity exceeding 4 cyl., and exceeding 3000 cc. 65.43%
Trucks: Of GVW not exceeding 5 tons:
Engine capacity of 4 cyl. Or less, and 3000 cc. or less 19.80%
Engine capacity exceeding 4 cyl., and 3000 cc. 37.62%
Of GVW exceeding 5 tons:
Engine capacity of 4 cyl. or less, and 3000 cc. or less 19.80%
Engine capacity exceeding 4 cyl., and 3000 cc. 31.68%
Vans: Of a seating capacity of less than 10 passengers. Engine size of a capacity or 4 cyl. or less, and 3000 cc. or less 57.60%
Of a seating capacity exceeding 10 passengers, engine size of a capacity of 4 cyl. or less and 3000 cc. or less 19.80%
Of a seating capacity of less than 10 passengers, engine size exceeding 4 cyl. and 3000 cc. 65.43%
Of a seating capacity exceeding 10 passengers, engine size exceeding 4 cyl. and 3000 cc. 37.62%
Busses ( for Public Transport): Of a seating capacity exceeding 10 passengers 19.80%
Exceeding 10 passengers but not exceeding 21 passengers 25.74%
Unworked Galvanized Storm Shutters 15.00%
Hurricane Storm Shutters of Galvanized Steel 15.00%
Distillate Fuel $0.81/Imp. Gallon
Whiskey, Brandy, Vodka, Cordials, Liquors, Gin $35.00/Imp. Gallon These duties are inclusive of 8% Sales Tax, 1% Environmental Tax and Revenue Replacement Duties where applicable.
---- LIST OF COMMODITIES ATTRACTING REVENUE REPLACEMENT DUTY (RRD)
Description of Goods Rate Sugar Confectionery 15%
Perfumery, Cosmetics and other toilet preparation 25%
Photographic Cameras 5%
Cinematographic Cameras, projectors, sound recorders and sound reproducers 5%
Pocket watches, wrist watches and other watches including stop watches 5%
Recording tapes and other recorded media for sound or other similarly recorded phenomena including matrices and masters for production of records (excluding Data Cartridge tape CD ROM Diskettes) 25%
Beer $20.92/imperial gallon
Cigarettes $58.33/ pound
Aerated Waters 30%
Peanut Butter 50%
Bottled Water 50%
Ice Cream 10%
Fruit Juices 25%
Fertilizer 2%
Dehydrated Coconut Products 10%
Bacon, Hams, Salami Sausages, Pork Sausages(including Morcia and Longaniza), Beef Sausages, Seasoned Ground Pork and Seasoned Meats, Seasoned Ground Beef and other Seasoned Meats. 10%
Jams and Jellies 10%
LIST OF COMMODITIES IMPORTED FROM CARIBBEAN COMMON MARKET (CARICOM) SUBJECT TO REVENUE REPLACEMENT DUTY (RRD)
Description of Goods Rate Doors, Windows and their frames and threshold for doors, whether unassembled or disassembled 10%
Mosquito Screen Frames of Aluminum 15%
Hurricane Storm Shutters of Aluminum 15%
Unworked Galvanized Storm Shutters 15%
Hurricane Storm Shutters of Galvanized Steel 15%
Distillate Fuel $0.81/imperial gallon
Whiskey, Brandy, Vodka Cordials Liquors Gin $35.00/imperial gallon
LIST OF GOODS REQUIRING QUARANTINE INSPECTION UPON IMPORTATION
* Live Plants - Includes trees, shrubs, herbaceous plants root, and bulbs
* Fruits and vegetables - Fresh, canned or processed.
* Live animals
* Animal Products and subproducts - Fresh, frozen, smoked canned cured dried or salted meat, meat meal, hams, turkeys, sausages, bacon, lard, oil and derivatives, blood and derivatives, meat and bone meal, hooves, skull bone for trophies or musiums, hides, skin, wool, hair bristle or feather, semen, milk and milk products, butter, cheese, eggs.
* Nursery stock and cuttings
* Cut flowers
* Grains - wheat, rice, corn sorghum
* Seeds
* Segumes - Beans peas
* Cultural and Biological organism e.g. insects
* Spices
* Nuts - peanuts, almonds
* Herbs
* Soil - rocks, minerals
* Packing material - straw, hull, hay, stalk, and stems.
* Used Vehicles - imported by sea
* Fertilizer - organic or inorganic
* Lumber
* Animal feed
* Veterinary Biological Products - Vaccines, serums antigen, hormones and enzymes
-- Ministry of Agriculture, Fisheries and Cooperatives Overview
This information may be somewhat innacurate due to a recent cabinet reshuffle. We are working on updating these pages as soon as possible
VISION: A transformed/modern sector that is fully competitive, diversified, and sustainable.
MISSION STATEMENT: To continue at the Economic pillar of Belize, ensuring food security, generating income and foreign exchange, creating employment, and conserving natural Recourses, in order to grow the economy, reduce poverty and empower the local populations for sustainable development.
Function: The Ministry of Agriculture, Fisheries and Cooperatives (MAFC) is the lead public sector institution responsible for formulating, executing, monitoring and coordinating the GOB 's agricultural and food policies. The MAFC has two broad sets of responsibilities and functions: those related to policy and those related to the provision of goods and services. Its policy related activities would comprise the following:
* Formulation, implementation and coordination of sectoral policies, programs and projects that are designed to achieve the GOBŐs policy objectives.
* Design and execute strategies and programs associated with sub-sector and commodity specific activities.
* Monitoring, evaluation and periodic review of policy and program impacts at the sector and sub-sector levels.
* Provide policy guidance and recommendations to the GOB on issues of the sector.
* Coordinate the GOBŐs policy initiatives with development and other technical assistance from regional and international organizations.
The MAFCŐs responsibilities in the provision of goods and services will include:
* Applied research and development in non-traditional crops and livestock activities.
* Provision of extension services.
* Design and management of the regulatory framework relating to agricultural health.
* Education and training.
* Support to the provision of physical infrastructure such as feeder roads, irrigation, transport and marketing facilities.
* Data collection and information management to support planning and decision-making.
* Provision of information on technical matters and market opportunities. * Facilitate linkages and networking between national institutions and with regional and international organizations.
* Develop an annual planning, programming and budgeting cycle to execute the above responsibilities.
Structure: The structure of the Ministry is divided into 3 departments:
Agriculture Department: The mission for the Department of Agriculture is "to enhance the profitability by providing professional and technical services to farmer and producers through research, extension and training countrywide." This mission requires the provision of the following support services: generation of statistics, research & extension, soil testing/ analysis, training, provision of improved planting material, seeds and breeding stock.
Fisheries Department: The mission for the Fisheries Department is to "provide the country and the people of Belize with the best possible management of aquatic and fisheries resources with a view to optimize the present and future benefits through efficient and sustainable management." This mission l requires the following support services: enforcement of fisheries regulations, quality assurance, detailed biological and socio-economic research, park and coastal zone management and strategy implementation.
Cooperative Department: The mission of the Cooperatives and Credit Union Department is "to enable the common person to generate income and self improvement through organized group enterprises based on cooperative philosophy and principles for sustainable development."
* promoting, educating and training groups seeking registration.
* registering of cooperatives and credit unions.
* regulating and supervising cooperatives and credit unions including drawing up by-laws for societies, inspecting of records, auditing of accounts, and settlement of disputes submitted for arbitration and cancellation and liquidation of societies.
* promoting, supporting and assisting the development, management and monitoring of economic enterprises to ensure sustainable development
Sector Review
Performance: Agriculture still continues to form the foundation of the productive sector and the rural economy of Belize. In 2001 the economic contribution of the Agricultural Sector exceeded 35% of GDP, 86% of domestic exports, 41% employment and more than $200 million in foreign exchange savings when the domestic production is valued at retailer prices. This is so because 90% of all manufacturing (which constitutes 17% of GDP and 12% of employment) is based on input (sugar, citrus concentrate, animal feed, agriculture chemical, furniture, jams, jellies, chips, juices, milk, ice cream, sausages, packaging etc) from/for the primary sectors of agriculture, fisheries and forestry. Primary agriculture, fisheries & forestry is responsible for 29% of employment and more than 21% of GDP (constant prices).
Investments: Government Expenditure: Since 1990, the proportion of the Government's budgetary allocation (both recurrent and capital) to agriculture has declined steadily. In 1990/91, $5.3 million or 3.5% of the total Government's recurrent budget was allocated to the Ministry of Agriculture (MAF). In 2002/2003, this allocation declined to less 1.08 percent. Similarly, the capital budget declined from 7.69% in 1990/91 to 3.85 percent in 2002/03. At the same time, expenditures on personnel costs increased from 64% to 84% of the total Ministry's recurrent budget.
Real Recurrent and Capital Expenditure in Agriculture, as % of Total GOB Expenditure (1980/81 - 1998/99)
Credit/Financing: In the last 12 years, total commercial credit to agriculture increased by only $40 million from $ 60 million to $ 100.8 million. The loan portfolio of both the commercial banks and the DFC show a decline in the proportion going to this sector - from 16.65% to 9.11% for commercial banks and from 37.6% to 9.6% for the DFC. However, most of the credit continues to be targeted towards the traditional sector (sugar, bananas and citrus); Commercial banks allocated 85% of their loans in the agriculture sector towards the traditional export crops while for DFC this rate declined from 67.4% to 56.2%.
National Policy Review During the 1990s both macro and sectoral trade development had a positive impact on the agriculture sector; the impact from global trade development was minimal but is creating great long-term uncertainly with respect to traditional markets in the European Union (EU) and the USA. From to 1990 to 2000 the contribution of agriculture to GDP has increased by 5% points. The increase is largely attributed to the increase in the fisheries sub sector from 2% to 5% of GDP. Total agriculture export earnings, at current market prices, has increased from $177.8 million in 1990 to $342.5 million in 2001 . This represents an increase of more than $ 164 million (93%) and a per annum growth of 7%. On the other hand food/agriculture imports during the 1990s expanded by 4% per annum from $212.8 million to $317.8 million. The trade flow resulted in an increase in the agriculture trade surplus from $71.4 million to $183.5 million while the per capita net trade surplus increased from $386 to $734 (90% increase). All this indicates sustained growth within the agriculture sector together w ?
-- EXEMPTION FROM SALES TAX ON IMPORTATION
Basic foodstuff:-
Rice, Flour, Bread, Corn, Fresh Meat, Eggs, Beans, Sugar, Tortilla and Condensed Milk
Any of the following medicines and medical supplies for human use, namely:-
Analgesics in the form of liquids, Tablets, Capsules or other Solid Dosage forms for Oral or Rectal use.
Cough and Cold Preparation, in the form of liquid, Tablets, Capsules or other Solid
Dosage forms for Oral or Nasal use
Diagnostic Testing Kits and Devices for testing Glucose in Blood and Urine. Insulin and Insulin Syringes with needles and devices of a type not exceeding 100units(1.0ML) capacity for the administration of U-100 insulin Oral dehydration preparations in form of salts or solution of W.H.O /Pharmacopoeia standards.
Dialysis Fluids
Text Books, School work books and other educational texts in question and answer format with spaces for insertion of answers, children's picture and painting books exercise books.
Propane, Propane/Butane mix for domestic use.
Preparation formulated for agricultural use namely:- Fertilizer, Pesticides, Fungicides and Herbicides.
Animal feeding stuff suitable for any live bird, fish, crustacean, mullusc or other animal of a kind generally used as, or producing, food for human consumption or for any draught animal.
Seeds and other means of propagation of plants that are used for providing either food for human consumption or a feeding stuff referred to immediately above.
GOODS REQUIRES IMPORT LICENCE PRIOR TO IMPORTATION FROM MINISTRY OF TRADE
* Waters, Mineral Water containing added sugar or sweetening matter or flavouring.
* Milk and Cream, not concentrated or containing added sugar or other sweetening matter.
* Hatching Eggs
* Fresh Poultry Eggs
* Dry Pasta Products.
* Aereated Beverages.
* Flour of Drumond Wheat.
* Rice
* Beans and Peas
* Other Flour.
* Beer Made from Malt.
* Maize (Corn)
* Fruits and Vegetables, Fresh or Chilled
* Peanuts
* Live Poultry - Fowls, Ducks, Geese, Turkeys Guinea Fowls (excluding Baby Chips)
* Meat & Edible Offals of the Poultry Species (Fresh Chilled or Frozen)
* Meat of Bovine Animals - Fresh, Chilled or Frozen
* Hams
* Bacon
* Chicken Sausages ( except canned)
* Other Sausages (except canned)
* Salami Sausages (except canned)
* Canned Meats
* Cane Sugar (except icing sugar)
* Molasses
* Citrus Fruit - Fresh or Dried
* Citrus Products including Juices.
* Prepared Cattle Feed, Poultry Feed, Pig Feed
* Gasolene, Kerosene Diesel
* Toilet Soap in cakes or bars
* Bleach
* Matches
* Toilet Paper
* T - Shirts (of Cotton)
* T - Shirts (of Other Textile Materials)
* Outboard Motor Boats between 12'and 32' in length for pleasure or sport made of fibreglass (except rowing boats and canoes) not applicable for bona fide tourist being imported on a temporary basis
* Chairs & Other Seats of Wood.
* Seats of Cane Bamboo Rattan Osier or Similar Material.
* Upholstered Seats with Wooden Frame.
* Wooden furniture for use in Offices, Churches, Schools Kitchen, Bedroom and Laboratories.
* Wooden Furniture of Rattan Bamboo Osier or Other Similar Material.
* Matress Support of Wood
* Prefabricated Building of Wood
* Wood in Rough Form and Articles of Wood in their Primary Form, and Articles Made of Wood.
* Brooms
Functions of the Belize Customs & Excise Department
The functions of the department are as following:
a) The assessment and collection of Customs Revenue on commodities imported into and exported out of the State.
b) Interpretation and application of local and external tariffs and customs conventions.
c) Customs preventive work.
d) Supervision of bonded warehouses and other customs areas.
e) Institution and formulation of tax policies under Customs and Excise Laws and any other relevant legislation.
f) Supervision of distilleries and breweries.
g) Certifying authority for exports of manufactured and wholly produced goods to the CARICOM, E.E.C. and U.S.A. under the respective international trade conventions.
h) Boarding and clearing of vessels entering and departing our waters; and i) Agency duties for other Ministries e.g. import/export restrictions.
To execute these functions the department's officers are positioned on the borders and established Ports of Entry of Belize and are the first line of defense while collecting the prescribed Revenue according to the laws of Belize.
* Santa Elena
* Phillip Goldson International Airport
* Consejo
* Belize City Harbour (Main Office)
* Blue Creek
* Punta Gorda
* San Pedro
* Benque Viejo
* Commerce Bight
* Big Creek
The growth in trade within the Hemisphere, the quickening pace of technology and the need to implement business facilitation measures, bring challenging times to the department and its staff of 148 officers.
The Customs and Excise Department is committed to preparing its staff to successfully meet these challenges of a new world by supporting and enhancing professionalism and adopting procedures that will support a timely global system of free trade.
Mr. Everard Lopez
Comptroller of Customs
Customs Terms "Temporary admission" means the Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved totally or partially from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to the use made of them.
"Clearance for home use" means the Customs procedure which provides that imported goods enter into free circulation in the Customs territory upon the payment of any import duties and taxes chargeable and the accomplishment of all the necessary Customs formalities;
"Goods exported with notification of intended return" means goods specified by the declarant as intended for re-importation, in respect of which identification measures may be taken by the Customs to facilitate re-importation in the same state;
"Goods in free circulation" means goods which may be disposed of without Customs restriction
"Re-importation in the same state" means the Customs procedure under which goods which were exported may be taken into home use free of import duties and taxes, provided they have not undergone any manufacturing, processing or repairs abroad and provided that any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted in connection with exportation must be paid. The goods that are eligible for re-importation in the same state can be goods that were in free circulation or were compensating products.
"Outright exportation" means the Customs procedure applicable to goods which, being in free circulation, leave the Customs territory and are intended to remain permanently outside it.
"Country of origin of goods" means the country in which the goods have been produced or manufactured, according to the criteria laid down for the purposes of application of the Customs tariff, of quantitative restrictions or of any other measure related to trade;
"Personal effects" means all articles (new or used) which a traveller may reasonably require for his or her personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes;
"Means of transport for commercial use" means any vessel (including lighters and barges, whether or not ship-borne, and hydrofoils), hovercraft, aircraft, road vehicle (including trailers, semi-trailers and combinations of vehicles) or railway rolling stock, which is used in international traffic for the transport of persons for remuneration or for the industrial or commercial transport of goods, whether or not for remuneration, together with their normal spare parts, accessories and equipment, as well as lubricants and fuel contained in their normal tanks, when carried with the means of transport for commercial use.
Stores" means :
- stores for consumption; and
- stores to be taken away;
"Stores for consumption" means :
- goods intended for consumption by the passengers and the crew on board vessels, aircraft or trains, whether or not sold; and
- goods necessary for the operation and maintenance of vessels, aircraft or trains including fuel and lubricants but excluding spare parts and equipment; which are either on board upon arrival or are taken on board during the stay in the Customs territory of vessels, aircraft or trains used, or intended to be used, in international traffic for the transport of persons for remuneration or for the industrial or commercial transport of goods, whether or not for remuneration;
"Stores to be taken away" means goods for sale to the passengers and the crew of vessels and aircraft with a view to being landed, which are either on board upon arrival or are taken on board during the stay in the Customs territory of vessels and aircraft used, or intended to be used, in international traffic for the transport of persons for remuneration or for the industrial or commercial transport of goods, whether or not for remuneration.
"Declaration of arrival" or "declaration of departure", as the case may be, means any declaration required to be made or produced to the Customs upon the arrival or departure of means of transport for commercial use, by the person responsible for the means of transport for commercial use, and containing the necessary particulars relating to the means of transport for commercial use and to the journey, cargo, stores, crew or passengers;
"Means of transport for private use" means road vehicles and trailers, boats and aircraft, together with their spare parts and normal accessories and equipment, imported or exported exclusively for personal use by the person concerned and not for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration;
"Customs transit" means the Customs procedure under which goods are transported under Customs control from one Customs office to another;
"Transshipment" means the Customs procedure under which goods are transferred under Customs control from the importing means of transport to the exporting means of transport within the area of one Customs office which is the office of both importation and exportation.
"Customs warehousing procedure" means the Customs procedure under which imported goods are stored under Customs control in a designated place (a Customs warehouse) without payment of import duties and taxes.