Excise Duty Act, 2014 (Act 878) as amended

Section 2: Excise duty is not payable on(a) goods specified in the Second Schedule;(b) goods that have not been entered for home use from the warehouse of a manufacturer where the Commissioner-General is satisfied that the goods(i) have been destroyed by natural causes; or(ii) have deteriorated or have been damaged while stored in the warehouse of a manufacturer, and have been securely disposed of in a manner satisfactory to the Commissioner-General;(c) goods that are exported if the goods are(i) entered for re-export or re-exported in the case of imported goods;(ii) removed from a warehouse and immediately entered for export in the case of goods manufactured in the country; or(iii) delivered as ship stores on a ship or an aircraft proceeding to a place outside Ghana; and(d) goods that are removed from a warehouse of a registered manufacturer to another warehouse of the same manufacturer or to the warehouse of another registered manufacturer.

Procedures to Follow

Not Avaiable

Responsible Institution

Ministry of Finance

28th February Road, Finance Drv, Accra

Relevant Forms to Download

Not Available

Fees / Charges

Not Avaiable