Provisional Declaration ProcedureUSER GUIDE for CUSTOMS and CUSTOMS BROKERSRMBowen

15Belize Customs & Excise

CUSTOMS & EXCISE BELIZE

PROVISIONAL/BILL OF SIGHT DECLARATION

I. OBJECTIVE To establish all required operations involved in processing and assessing a Provisional Declaration at ports of entry and departure.

II. SCOPE The present procedure will be utilized and applied at all ports of entry where goods may arrive into the country. This procedure applies specifically to imported goods for which importers do not have all the information required to make the goods declaration.

III. RESPONSIBILITY The accomplishment of this procedure is the responsibility of the Importers or the Brokers/carriers acting on their behalf, the Customs Officers involved in activities related to the examination or delivery of all goods being imported and their associated documents, and where applicable, any agency responsible for the custody of the goods in the transit sheds.

IV. LEGAL BASIS

Customs and Excise Duties Act

Customs Regulation Act

British Honduras (Belize) Financial Orders

Any other enactment which gives the Comptroller of Customs the authority to perform any duty relating to the importation of goods.

V. PROCEDURE

A. GENERAL ASPECTSProvisional procedures are governed by several sections of the Customs Regulations. A Provisional Declaration or “Bill of Sight” is considered as an undertaking by the declarant to produce a final declaration to Customs within a specified period in order to receive immediate release of goods. A Provisional Declaration or “Bill of Sight” should be allowed when it is clear that the declarant does not have all the data required on hand to make the goods declaration, provided that it contains the particulars deemed necessary by Customs. Deposit and Guarantee are required from the importer to cover duty liability before goods can be release.

1. Chapter 49, Section 23 (1) of the Customs Regulation Act, provides for the use of a Provisional Declaration/Bill of Sight in cases where Importers are unable to provide full information for a perfect entry.

CUSTOMS & EXCISE BELIZE2. Chapter 49, Section 24 of the Customs Regulation Act, requires that when a Provisional

entry/Bill of Sight is used for the landing and examination of goods for delivery, the goods shall not be delivered unless the Importer deposits a sum of money sufficient in amount to cover the estimated duties payable and in addition such sum as the Comptroller may require not being less than the amount deposited as the estimated duties. The Comptroller may in his discretion, accept a Bond in lieu of a cash deposit to secure the additional sum payable.

3. Chapter 49, Section 25 of the Customs Regulation Act, declares that the sum deposited as the estimated duties shall be brought to account as duty and the additional sum deposited or secured by a bond shall be forfeited and paid into the Consolidated Revenue Fund unless the importer produces satisfactory evidence of the value and submit perfect entry for such goods to the Comptroller within three months or such further period as the Comptroller may in any special circumstances allowed. If this is done within the stipulated time period, the sum deposited shall be brought to account as duty and the balance returned to the person who deposited the same.

4. The Provisional Entry/Bill of Sight declaration is an affirmation by the importer that the goods are being landed provisionally and will be perfected at a later date specified by law (3 months).

The purpose of filing a provisional declaration is to ensure:

a) that all imports are accurately detailed;

b) that all documents relating to the import are available for customs examination; and

c) that all obligations as required by law have been satisfied by the importer/exporter or agent.

5. The responsibility of making an accurate and correct declaration rests with the importer. He/she or the Corporate Entity may appoint an agent known as a broker to transact business with the Customs. The broker is equally liable as the importer to fulfil all obligations.

6. The importer or broker must perform an assessment of all Declarations through the Customs computer system.

7. An assessed declaration can only be amended by a Post Entry which is done by Customs Examination Officer.

8. All customs official procedures must be completed before imports can be delivered from the ports of entry.

9. All goods processed under Provisional Declaration must have deposits and/or bonds in force.

10. All restricted articles such as arms and ammunition, explosives, some narcotic drugs etc. must conform to the provisions of the legislation regulating their import. All import licences must be obtained before the goods are imported into the country.

CUSTOMS & EXCISE BELIZE11. An original and duplicate (if available) of all documents must be produced to Customs

regardless of what lane was ascertained at the selectivity process. Customs may retain the duplicate or the original if the duplicate is not available.

12. British Honduras (Belize) Financial Orders require that all commercial invoices and other documents relating to the import must be kept by Customs for seven years after being entered.

13. The examination of documents or goods at the time of delivery does not preclude them from any subsequent Post Audit examinations within a three year period.

14. Any importer or broker acting on behalf of the importer may request a pre-inspection of the goods if he/she has any doubts as to the contents of his/her consignments. Pre-inspection is not a system requirement and must be arranged with the custodian of the goods and the proper officer.

15. Whenever an importer or carrier is using a broker, any transaction done by the broker is deemed to be that of the importer or carrier and such importer or carrier is also liable for any penalty or additional duty incurred by the broker.

16. The importer or broker is responsible for determining the correct and accurate classification and valuation of the goods.

17. The ASYCUDA World system through the risk criteria built by Customs will automatically determine which declarations are to be examined. The following are the possible results of the selectivity process:

a. A RED lane implies that declarant must take all documents to Customs for a documentary check and physical examination.

b. A YELLOW lane implies that declarant must take and turn in all documents to Customs for a documentary check.

c. A BLUE lane implies that declarant must take all documents to Customs. A post clearance audit might be conducted at a later date. The Blue lane designation is visible only to the Customs.

d. A GREEN lane implies that goods might be released and declarant might take delivery of goods without further documentary or physical examination.

18. Failure to comply with any procedure shall render the Importer/Exporter or Broker liable to the penalties set out in the Customs Act and Regulations.

CUSTOMS & EXCISE BELIZEB. DESCRIPTION OF THE PROCEDURE

SUBMISSION OF DEPOSIT

The Importer/Broker submits to the Customs Cashier a cash sum as a deposit sufficient in amount to cover the estimated duties payable for which the Cashier will generate a Customs Deposit Receipt. The cashier will access ASYCUDAWorld in the following manner to create the Deposit Receipt: “Accounting and Payment” Payment Other New. This receipt will be created as an “Other” payment, and the transaction code will be “DEP” for deposit as demonstrated in Figure 1 below.

Figure 1: DEPOSIT RECEIPT

Based on the details of this receipt, a Credit Account will be created in the Customs automated system (ASYCUDAWorld), which will include such information as the Credit Account Code which is required for completing the Provisional Declaration. The user will access ASYCUDAWorld in the following manner to create the Deposit Account: “Accounting and Payment” Payment Other New. Figure 2 below demonstrates the Credit Account.

CUSTOMS & EXCISE BELIZE

Figure 2: CREDIT ACCOUNT

1. SELF-ASSESSMENT OF THE DECLARATIONImport/Broker1.1 The Importer/Broker must access the ASYCUDA World system, select the right Model of Declaration and

then proceed to input the required information. At the end of the data entry process, the user should carry out the consistency checks available in the system. The declaration’s Regime must be an IM 4 and the model must be an 4400 000 (see Box 37 below) and the Credit Account Code must be entered in Field 48 as demonstrated in Figure 3 below.

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Figure 3: Provisional Declaration & Credit Account Code

The Importer/Broker should also enter an explanation for the reason that the Provisional Declaration is necessary in as demonstrated in Figure 4 below.

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Figure 4: Information Page TAB

1.2 After finalizing the consistency server check, the Importer/Exporter or Broker must ASSESS the completed declaration in the ASYCUDA World system. The assessed declaration has legal value and implies acceptance of such information by the Customs and Excise Department.

1.3 After requesting assessment, the system will display a declarant reference, a customs reference, and an assessment number for the declaration as a confirmation of assessment and positive allocation of data into the system.

The following shows the particulars of the Declarant ReferenceYYYY WWWW NNN

Where:YYYY Year

WWWW Declarant IDNNN Your Reference

The following shows the particulars of the Customs Reference Number

CUSTOMS & EXCISE BELIZEYYYY C NNN DDMMYY HR: MIN

Where:YYYY YearC Customs Series NumberNNN Sequence NumberDD/MM/YY Date of RegistrationHR: MIN Time of Registration

The following shows the particulars of the Customs Assessment NumberYYYY L NNN DDMMYY HR: MIN

Where:YYYY YearL Customs Series NumberNNN Sequence NumberDD/MM/YY Date of RegistrationHR: MIN Time of Registration

1.4 The Importer or Broker must print a copy of the Assessed Declaration for Customs.

2. SUBMISSION OF DECLARATION & SUPPORTING DOCUMENTS, REQUEST FOR SELECTIVITY AND EXAMINATION OF GOODS

Importer/Exporter/Broker (Declarant)

3.1 After the assessment process is completed, the Importer/Exporter or Broker must attach all support documents required by Law and submit the Declaration to Customs.

Customs Face Vet Officer

3.2 Customs Officer will peruse the documents presented to make sure that hard copies of all attached documents are listed in the “Attached Document Page” of the declaration, and have the same data and information as those registered in the system. After which, the Custom Officer will access the ASYCUDA World system and retrieve the selected lane and name of the Examination Officer assigned to the examination.

Yellow Lane: Entries selected for documentary examination will be stamped “YELLOW” and the name of selected Officer will be written on the declaration by the Face Vet Officer. The declaration will be presented to the selected officer in the Documentary Check Unit.

Red Lane: Entries selected for physical examination will be stamped “RED” and the name of selected Officer will be written on the Declaration by the Face Vet Officer. The declaration will be presented to the selected officer at the Terminal where goods are temporarily stored.

3.3 The Face Vet Officer will notify the Importer/Broker which lane the selectivity has granted the declaration.

3.4 The Importer/Broker will proceed to the Examination Section to have the inspection of goods.

CUSTOMS & EXCISE BELIZEExamination Customs Officer

3.5 When the Customs Officer assigned to the Declaration logs on to the system he/she will receive an ASYCUDA World mail which will advise him/her of the Customs Reference Number of the declaration that has been assigned to him/her. 3.6 If the Declaration has been assigned to RED lane, the Examination officer assigned will receive the documents and perform a thorough documentary check and physical examination.

If the Declaration has been assigned to YELLOW lane, the Examination officer assigned will receive the documents and perform a thorough documentary examination.3.7 Based on what has been declared, the officer will fill in the Inspection Act providing details of the examination results.3.8 The Examining Officer will re-route the declaration to PURPLE Lane which will provide the Broker

access to retrieve the declaration in order to perform the adjustments needed to complete the declaration.3.9 The Examining Officer will advise the Importer/Broker that the declaration has been release.

4. DELIVERY OF IMPORTED GOODS

Authorised Custodian of the GoodsGoods cannot be processed for delivery unless all the customs official procedures have been concluded. Once all formalities have been accomplished, the release will be given by the proper officer.

4.1 After the Customs process has been completed or the Importer/Broker has been assigned a PURPLE lane, the Custodian of the goods is authorised to provide the Importer/Broker with a release (gate pass) for the goods to be exited from the goods terminal.

5. PERFECTING THE PROVISIONAL ENTRY

5.1 The Importer/Broker must access Customs ASYCUDA World system within three months of processing a Provisional Entry, and amend the Provisional Declaration by doing a Post Entry using all relevant documents.

5.2 The Importer/Broker must then reassess the declaration.

5.3 If there is no variation in the taxes/duties, the sum deposited by the Importer will be brought to account as duty and the balance (deposit/Bond) returned to the person who deposited the same.

5.4 If there is variation in the taxes/duties, the Importer/Broker must pay the difference or claim a refund as the case may be.

CUSTOMS & EXCISE BELIZEPAYMENT OF THE DECLARATION

Importer/Broker

Payment of deposits for Provisional Declarations can be done at the Customs Cashier. Payments for Provisional Declarations cannot be effected at any of the commercial banks because the access to Provisional Declarations are reserved for the Customs Cashier only.

2.1 The Importer or Broker must advise the Cashier of the Declarant’s Code and Customs Reference Number.

2.2 Payment of deposits due on the Declaration will be registered in ASYCUDA World system by a Cashier through the accounting module.

Customs Cashier

2.3 The Cashier must access the Accounting module of the ASYCUDA World System and using the “Credit Declaration” option under the “Payment” sub-folder of the Accounting module, insert the Account Reference, Account Holder Code (TIN Number) if applicable and Customs Reference Number given by the payee.

2.4 The system will display on the screen the amount to be paid as per the assessment made by the system when the Declaration was assessed by the Importer/Broker.

2.5 The Cashier, after verifying the totals displayed by the system as well as the Assessment Notice submitted by the payee, must select “69 -- Voucher” as the means of payment which tells the system to bring the previously deposited monies to account as duty to be paid into the Consolidated Revenue Fund.

The following shows the particulars of the Customs Receipt number after validation of payments:

R Customs Payment Series Number

NNN Receipt Sequential number

2.6 Once Validation of payment is done, the Receipt Number will be recorded in the system and next time the Declaration is retrieved, it will be displayed in the field provided for it.

2.7 A copy of the customs receipt will be issued to the payee. In addition, the payee can access the Declaration at any time and print the receipt out.

Figures 3 and 4 below demonstrate the Credit Declaration receipt.

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Figure 5: CREDIT DECLARATION RECEIPT (Pt 1)

Figure 6: CREDIT DECLARATION REEIPT (Pt 2)

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USE OF THE CUSTOMS CREDIT ACCOUNT DATA FIELDSThe following fields in the Credit Account must be completed by Customs in creating the Credit (Deposit) Account

DESCRIPTION OF REQUIRED DECLARATION FIELD

BOX FIELD

DESCRIPTION ACTION USE

Account Reference Mandatory The reference number created by Customs which will be used for the Provisional Declaration

Type of Account System The payment account Type

Declarant Code Optional The Declarant’s Code (Broker Code) in the case where the depositor is the Customs Broker

Company Code Optional The Importer’s Code (GST TIN Code) in the case where the depositor is the Importer

Account Owner Name System The name of the Account Holder (either the Declarant or Importer as the case may be)

Account Owner Address System The address of the Account Holder (either the Declarant or Importer as the case may be)

Begin Date of Validity Mandatory The starting date of the Deposit Account’s validity

End Date of Validity Mandatory The starting date of the Deposit Account’s validity

Status System The status of the Deposit Account (Suspended, Activated, Expired)

Amount Mandatory The dollar amount of the deposit which becomes the Maximum Authorized Overdraft

Declaration Delay Mandatory The amount of time in days in which the Provisional

CUSTOMS & EXCISE BELIZEDeclaration may be created and adjusted against the deposit.

Statement Delay Mandatory The amount of time in days in which the Credit Declaration (Receipt) may be generated in the system from the deposit before it is automatically and into the Consolidated Revenue Fund

BANK Account Number Optional Bank Account Number of the Depositor in the case where payment is done via cheque

Bank Code Optional The Bank Code associated with the bank account of the Depositor in the case where payment is done via cheque

Bank Name System The Bank Name associated with the bank account of the Depositor in the case where payment is done via cheque

Bank Branch Code Optional The Bank Branch Code associated with the bank account of the Depositor in the case where payment is done via cheque

Bank Branch Name System The Bank Branch Name associated with the bank account of the Depositor in the case where payment is done via cheque

Information Optional Any other pertinent information related to Deposit Account (e.g. Customs Deposit Receipt number)

C. USE OF THE CUSTOMS DECLARATION (S.A.D.) DATA FIELDS

The following fields in the general segment of the Declaration are mandatory and must be completed by the importer or broker:

DESCRIPTION OF REQUIRED DECLARATION FIELD

CUSTOMS & EXCISE BELIZE

BOX FIELD

DESCRIPTION ACTION USE

Office Code System The Customs Office where declaration will be processed

Manifest System The registration number or reference of the manifest. It is made up of the Year and Sequence number (i.e. 2005 341). If it is the reference, it is made up of the Voyage number and Date of departure (dd/mm/yyyy) of the vessel, aircraft or vehicle (i.e.AA922 03/01/2005).

Customs Reference Number System The number assigned automatically by the system when a declaration is accepted. It is made up of Serial Letter and Sequence number (e.g. C 205)

Date System The date of acceptance of a declaration

1 Declaration Model System The declaration model selected by the user

2 Importer Name/Address Mandatory The full name of the Importer. The importer is the owner of the goods or any other person having a beneficial interest in the goods at any time between importation and clearance by Customs

2 Exporter/Supplier NameCompany/ Address and City

Mandatory

MandatoryOptional

The name of the person or Company who ships the goods to Belize in the case of imports and the place and city of dwelling

3 Page Number System Shows the actual page number and the total number of pages for the whole declaration.

4 Lists Reserved for future use

5 Items Displays the total number of items declared in the declaration

6 Total Packages Mandatory The total number of packages

CUSTOMS & EXCISE BELIZE(piece count) for the declaration. The number stated on the transport document should be used for bulk goods.

7 Declarant Reference Number Mandatory The number given by the Declarant to identify the declaration. The System will always include the year when the declaration was completed. The reference number cannot repeat in the same year.

8 Consignee/Number/Name/Address Mandatory

The name and place of dwelling for the person or organization that the goods belong to in Belize.

8A Consignee ID Optional

9 Financial Responsible NoOptional

The Person or Organisation responsible for the goods other than the Consignee.

10 Country of Last Consignment Mandatory The last country where the goods were placed on board the means of transportation before arriving to Belize

11 Trading country Mandatory The nation from which the goods are being traded. It may not be the country of origin.

12 Value details Mandatory The total amount of the additional charges and deductions comprising transport costs, insurances, packing etc

13 CAP Optional Common Agricultural Policy. Reserved for future use

14 Declarant Representative Number

Name and Address

Mandatory The identifier given by Customs to a person/Organization authorized as clearing agent for importersThe name and place of dwelling for the person or organization acts as clearing agent for importers in Belize.

15 Country of ExportMandatory

The nation from which the goods are first exported or consigned.

CUSTOMS & EXCISE BELIZE16

Country of Origin MandatoryThe nation where the goods were manufactured or grown.

17 Country of DestinationMandatory

The country of which the goods are intended for. It would always be Belize in the case of imports.

18 Identity and Nationality of Active means of Transport at arrival

Mandatory

The name of the vessel, aircraft or vehicle used to convey the goods.

The country in which the vessel, aircraft or vehicle used to convey the goods is registered

19

Container

Mandatory If goods are loaded in a container, the value should be “1”, if it is not the case, it should be “0”.

20 Delivery terms

Mandatory

The terms of delivery specified in the sale contract between the buyer and the seller of the declared goods.

21 Identity and Nationality of Active means of Transport at border

Mandatory The name of the vehicle used to convey the goods.

The country in which the vehicle used to convey the goods is registered

22 Currency Code Mandatory The currency code in which the goods are invoiced.

23 Exchange rate System The appropriate exchange rate is filled automatically by the system after selecting the currency code as issued by the competent authorities

24 Nature of TransactionOptional

An indication of the contract under which the goods are supplied

25 Mode of transport at Border Mandatory The code corresponding to the active means of transport at the border

26 Inland Mode of transport

Optional The code corresponding to the means of transport which will undertake the internal movement

CUSTOMS & EXCISE BELIZEof the goods

27 Financial and banking data bank codeTerms of Payment

Optional Reserved for future useThe financial agreement between the buyer and seller of the goods

28

Office of Entry Mandatory

The port of entry at which the goods entered Belize. This field is completed only when the goods being declared entered at a different Customs office.

29 Location of goods

Mandatory

Identifies the Customs area where the goods are stored. The code selected must match the code assigned at the transport document (Bill of Lading or Airway bill)

30Marks and Numbers of packages Optional The hand-written or typed

identifiers placed on the packages by the export/supplier.

No of Packages Mandatory The amount of packages for the particular item being declared. When a number of different commodities are enclosed in a single package, this box will be completed only for the first item entering “1” and rest of the other items will be left with no value.

31 Container numbers Mandatory The marks and/or number(s) which identify the container(s)

32 Tariff Description Mandatory According to the commodity code selected for the item, the system will display the tariff description

Commercial Description Mandatory The description sufficiently precise to enable immediate and

CUSTOMS & EXCISE BELIZEunambiguous identification and classification of the goods. If the space is not enough to fully describe the goods, use box 46 at Additional Info field to complete the description

33 Item No System

Identifies the item number currently being completed. It is automatically completed by the computer. The maximum amount of items permitted by declaration is 200

34 Commodity Code Mandatory

The tariff code which classifies the goods being declared according to the Common External Tariff.

35C.O.O Code Mandatory

The code for the nation where the goods were manufactured, produced or grown.Part b is reserved for future use

36Gross Mass kg Mandatory

The total weight in kilos of the goods including packages

37 Preference Code Optional

Identification of a preferential treatment for the goods under a bilateral or preferential treatment signed by the Government.

38 ProcedureMandatory

The first part (Customs Procedure Code) identifies the treatment which the goods are to receive. The second part is known as the additional CPC code used to identify if the goods are claiming a special duty/tax treatment.

39 Net Mass Kg Mandatory The net weight (gross mass minus packaging) in kilos of the goods being declared

40 Quota Optional Reserved for future use

41 Transport document Mandatory The bill of lading or airway bill number required to identify the consignment of the goods

42 Supplementary Units Mandatory when the Tariff requires

Quantities other than net mass which are required as stated

CUSTOMS & EXCISE BELIZEsuch unit

under the tariff for taxation and statistical purposes

43Item price

Mandatory The value of the goods for the item being declared

44 V.M Code The Valuation Method used to calculate the value for Customs duties/taxes

45 Licence No Reserved for future use

Valuation Note System The system displays the accounts relative to the item of any additional charges or deductions input from the valuation note segment.

Supporting docs System The codes for documents that must be attached to the declaration due to the type of goods ,values, CPC, tax treatment or other information input at the item being declared

Previous Declaration

System If the goods were previously under a suspense regime, details of the declaration customs reference number will be shown here

Additional Info Allows for further explanation of the goods being declared at this item

46 Adjustment Prohibited For internal Customs use only

47 Customs Value System The Customs value in national currency, calculated with the invoice value plus additional charges minus deductions declared at item level

48 Amount of duties and taxes System The system displays a matrix where various columns provide details of the tax calculations performed by the system based on the declared particulars and according to current legislation.The column type identifies the tax, duty or fee code.The column tax base shows the base value or quantity upon which the duty or tax has been

CUSTOMS & EXCISE BELIZEcalculated for the tax line in question.

Amount of duties and taxes The column rate displays the actual rate of duty or tax for this tax line, applicable to the goods being declared, as found in the tariff.The column amount shows the computer calculated amount of duty or tax payable or, in case of suspense regime, the duty liability to be guaranteed.The column method of payment (MP) displays the code indicating if it requires payment (value 1 “one”) or needs to be guaranteed (value 0 “zero”).The row item total a XCD shows the total amount to be paid or guaranteed for the item being declared. All amounts are calculated and shown in national currency.

49

Deferred/Pre-Payment Account

The account code given by Customs for deferred or pre-paid accounts such as those used for Provisional Declarations.

50 Warehouse A code that will be available only when the declaration uses a CPC code relating to warehousing.

Delay timeThe duration in days of the period under which the goods will remain in any suspense regime. This field will be available for warehousing, temporary imports, temporary exports and any other suspense regime.

B Accounting Details Shows the mode of payment, the assessment number and receipt number (when paid) of the declaration, as well as the dates when they occurred.It includes the duty liability amount to be covered by a bond, any global fees calculated, and

CUSTOMS & EXCISE BELIZEthe sum of all amounts to be paid in full.

51 Principal Prohibited Reserved for official Customs use only

52 Intended offices of transit and country Prohibited Reserved for official Customs

use only53 Guarantee not Valid for Prohibited Reserved for official Customs

use only54 Place and date System The system will automatically

display the declarant’s code and the username of the person who submitted the declaration and the date in which it was accepted by the Customs.

55 Declarant Signature Mandatory The electronic signature of the importer/declarant

56 Vehicle Chassis Number Mandatory The vehicle identification number embedded on the steel frame of the vehicle