Excise Duty Act, 2014 (Act 878) as amended

Section 3: (1) The Commissioner-General may grant permission for a person to import excisable goods without payment of excise duty where the Commissioner-General is satisfied that the goods(a) to be imported are for purposes of further processing or exhibition, and(b) shall be re-exported within three months from the grant of the permission.(2) A person granted permission under subsection (1) shall provide a bond or security to cover an amount equal to the excise duty payable on the goods as determined by the Commissioner-General.(3) The Commissioner-General shall retain the bond or security where goods imported are not re-exported within the specified period.(4) Where the goods are re-exported within the time specified in subsection (1), the Commissioner-General shall cancel the bond or security provided.

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