Section 1: There is imposed by this Act for the years 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024, a Special Import Levy on import ...

Section 1(a): Despite section 1, the goods specified in the First Schedule are exempted from the payment of Special Import Levy ...

Section 2: The Levy imposed under section 1 shall be computed at the rates specified in the table set out in the Second Schedule. ...

Section 3: The Ghana Revenue Authority established under the Ghana Revenue Authority Act, 2009 (Act 791) shall administer the Levy imposed under section 1. ...

Section 4: The Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.L. 330) applies for the assessment, collection and recovery of the Levy impo ...