Regulation 5(1) Rectified spirits imported into Ghana may, with the prior consent of the Comptroller, be sold for use in laboratories or in the compounding of medicines and drugs.(2) Rectified spirits sold for any purpose other than in sub-regulation (1) of this regulation attracts the normal duty.(3) Methylated spirits imported at reduced rates shall not be sold unless with the written consent of the Comptroller and the concession allowed on duty thereon has been paid.

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