Koop Sheet Metal  ·  Directorate General for Foreign Trade  ·  9 November 2026

Less processed.
More duty.

Full-width galvanized coil enters Belize at 15%. The same coil, slit abroad, enters at 5%. A request to review subheading 7210.49.10 so that slitting in Belize is no longer penalized.

Abram Koop, Co-CEO / Finance  ·  Jacob Koop, Co-CEO
Scroll ↓
Who we are

We import coil.
We manufacture in Belize.

Koop Sheet Metal is a Belizean manufacturer with 96 employees. We import coated flat-rolled steel in coil and process it locally into roofing profiles, decking, purlins, hat channel and other building components.

Aerial view of the KSM facility in Belize. It has since expanded by roughly 30%.
Our request

Reduce the CET on 7210.49.10 from 15% to 5%.

Full-width galvanized coil (600 mm and wider) is the rawest form of this steel we can buy. Today it pays 15%, while the same steel already slit to under 600 mm (7212.30.20) pays 5%, and every other coated coil pays 5% at any width.

We invested in slitting and forming capacity in Belize. The tariff, as written, charges us more for doing that work here. The next screens show it on our own floor.

Chapter 72: coated flat-rolled steel, by stage of processing

Duty is meant to climb with processing.
For galvanized coil it falls.

Coating Full-width coil
600 mm and wider · heading 72.10
Slit coil
under 600 mm · heading 72.12
Corrugated sheet
finished · heading 72.10
Tin5%7210.12.005%7212.10.00n/a
Lead (terne)5%7210.20.005%7212.50.20n/a
Zinc, electrolytic5%7210.30.205%7212.20.2015%7210.30.10
Zinc, hot-dip galvanized15%7210.49.105%7212.30.2015%7210.41.10
Aluminium-zinc (Galvalume)5%7210.61.205%7212.50.2015%7210.61.10
Painted / plastic coated5%7210.70.205%7212.40.2015%7210.70.10
Other coatings5%7210.90.205%7212.50.2015%7210.90.10

Reading left to right is reading the production chain: full-width coil → slit coil → finished sheet. For every coating the finished product is protected at 15% and coil enters at 5%. For hot-dip galvanized, the full-width coil starts at 15%, then falls to 5% once slit. The duty runs backwards.

Coil 1 of 3: Galvalume (aluminium-zinc)
7210.61.20: aluminium-zinc coated, under 3 mm, not corrugated

Galvalume coil, as imported

Hot-dip aluminium-zinc coated steel. AZ165, 0.39 to 0.77 mm, 1219 mm wide. Classified as coil, taxed as coil (Customs Classification Committee, April 2026).

5% CET
7210.61.10: aluminium-zinc coated, under 3 mm, corrugated

Roll-formed here. Imported in this form, it would pay 15%.

This is the tariff working as intended: raw coil at 5%, finished sheet at 15%. It rewards forming the product in Belize.

15% CET
Coil 2 of 3: Pre-painted

Pre-painted coil, as imported

Galvanized or Galvalume base with a factory paint system, in the colours the Belizean market asks for.

7210.70.20: painted or plastic coated, under 3 mm, not corrugated
Same treatment

Coil at 5%.

Confirmed by the Customs Classification Committee, April 2026.

5% CET

Roll-formed in Belize

The coil is profiled into roofing sheet on our line. Belizean labour, Belizean value added.

Off the line, ready to ship

Cut to length and stacked for a Belizean roof.

7210.70.10: painted or plastic coated, under 3 mm, corrugated

Imported already formed: 15%.

Same logic, same result. Coil 5%, finished sheet 15%.

15% CET
Coil 3 of 3: Hot-dip galvanized
7210.49.10: zinc coated, 600 mm or wider, under 3 mm, not corrugated

Galvanized coil, as imported, full width: 15%.

Zinc coated steel, Z120 to Z275, 0.47 to 1.90 mm, 1220 mm wide. The rawest form we can buy, and three times the duty of any other coated coil.

15% CET

Slit in Belize, on our own line

Before purlins, channel and decking can be formed, the 1220 mm coil is slit to width on our own slitter, a line KSM invested roughly BZ$1.6 million to install in Belize. Each strip is tagged and tracked.

Out the other side: narrow strip

One 1220 mm coil becomes several strips under 600 mm, each sized for a specific product.

7212.30.20: zinc coated, under 600 mm, under 3 mm, not corrugated

Had we bought it already slit, the duty would be 5%.

Same steel, same coating, same end use. The only difference is who did the slitting. Do it abroad: 5%. Do it in Belize: 15% on the way in.

5% CET

Further processed into structural components

Slit strip is roll-formed into purlins, hat channel and decking.

Belizean-made building material.

This is the value added a CET is designed to encourage. On galvanized coil, the tariff charges a premium for bringing that work to Belize.

The problem in one picture

Same steel. Slitted. One third the duty.

Full-width galvanized coil

7210.49.10 · 600 mm and wider · the raw input
15%
→

The same coil, slit

7212.30.20 · under 600 mm · one process further along
5%

Every other coil we import pays 5% wide and 5% slit. Only galvanized steel is cheaper to import after someone else has processed it. That is a penalty on slitting in Belize, and galvanized coil is exactly what our structural lines run on.

Chapter 72: coated flat-rolled steel, by stage of processing

Duty is meant to climb with processing.
For galvanized coil it falls.

Coating Full-width coil
600 mm and wider · heading 72.10
Slit coil
under 600 mm · heading 72.12
Corrugated sheet
finished · heading 72.10
Tin5%7210.12.005%7212.10.00n/a
Lead (terne)5%7210.20.005%7212.50.20n/a
Zinc, electrolytic5%7210.30.205%7212.20.2015%7210.30.10
Zinc, hot-dip galvanized15%7210.49.105%7212.30.2015%7210.41.10
Aluminium-zinc (Galvalume)5%7210.61.205%7212.50.2015%7210.61.10
Painted / plastic coated5%7210.70.205%7212.40.2015%7210.70.10
Other coatings5%7210.90.205%7212.50.2015%7210.90.10

Reading left to right is reading the production chain: full-width coil → slit coil → finished sheet. For every coating the finished product is protected at 15% and coil enters at 5%. For hot-dip galvanized, the full-width coil starts at 15%, then falls to 5% once slit. The duty runs backwards.

Source: Customs Tariff of Belize, Chapter 72, MFN column. All lines shown are for thickness under 3 mm and, for the coil columns, "other" (not corrugated); this covers every coil KSM imports (0.39 to 1.90 mm).
Made in Belize

Same factory. Same process.
One coating taxed at triple the rate.

Highlighted products are formed from hot-dip galvanized coil, the 15% input. Everything else starts from coil at 5%. The two corrugated sheets are the same profile, the same gauge and the same machine; only the coating differs.

Classification is settled

We accept the code.
We question the rate.

In April 2026 the Customs & Excise Classification Committee reviewed SAD C237 and reclassified our hot-dip galvanized coil from 7210.30.20 to 7210.49.10. We do not dispute that finding. The question before DGFT is not what the coil is. It is why the full-width line carries 15% when the slit line, and every other coating, carries 5%.

What it costs

We invested to process in Belize. The tariff charges us for it.

~6,000 t
Hot-dip galvanized coil imported per year, with strong growth over the last few years
BZ$1.57 M
Estimated annual import duty on 7210.49.10 at 15%
BZ$1.05 M
Additional duty per year vs. the 5% rate; at 5% the same imports would pay about BZ$523,000
BZ$1.6 M
Invested in the slitting line in Belize
~42%
Share of our coil products that fall under 7210.49.10

No producer in Belize, and to our knowledge none in CARICOM, manufactures or slits hot-dip galvanized coil. The 15% does not shield a regional industry. It makes it cheaper to have the slitting done abroad than to do it here, and it raises the price of purlins, channel and decking for Belizean builders.

CARICOM

Our preliminary finding. We welcome DGFT's verification.

We have not identified any CARICOM member state with domestic production of hot-dip galvanized flat-rolled steel that the 15% on 7210.49.10 would protect. If that holds, a reduction to 5% carries no regional cost and benefits every member that processes coil.

We recognise this is DGFT's field. We are asking for guidance on the appropriate route (national suspension under the CET provisions, or an amendment through COTED) and will supply whatever supporting data the technical team requires.

Where we are

The exemption is a stopgap.
The CET change is the fix.

The Ministry of Finance has already recognised the issue with a partial exemption. Customs has pointed us to DGFT for the permanent remedy. We are grateful for both and are here to complete the process.

What we are asking of DGFT

Reduce the CET on 7210.49.10 to 5%, the rate its slit equivalent already pays.

1 · Procedure

Which route applies, national CET suspension or a COTED amendment, and what the timeline looks like.

2 · Documentation

What data and format the technical team needs from KSM to support the submission.

3 · Site visit

An open invitation to tour the production floor in Spanish Lookout and see the process first-hand.