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.