Fiscal Incentives Act Cap. 54.

This Act sets forth procedures and principles for establishing or conducting an approved enterprise in Belize and obtaining an approved enterprise order by BELTRAIDE. An order shall be granted for an enterprise the products of which are destined for the domestic or CARICOM market, only if the products satisfy the rule of origin. The duty exemption period shall be specified in the order. This period shall be extended for the companies engaged in agriculture, agro-industry, food-processing, mariculture or manufacturing. The approved activities for small-businesses are listed in Second Schedule, including agriculture, forestry, agro-processing, and fisheries related activities.