Customs and Excise (Duties and Other Taxes) (Amendment) Act, 2002 (Act 615)Section 2Goods admissible at zero rate of duty under Chapter 98 of the HS Code will now attract a concessionary duty rate of 5%, except those falling under the following HS Codes: (a) 9802.10B00 — materials for the manufacture of agricultural implements and machinery; (b) 9802.20W00 — materials for the manufacture of machetes; (c) 9802.30R00 — materials for the manufacture of fishing nets; (d) 9803.00K00 — raw materials including packaging material for pharmaceutical products; (e) 9803.10B00 — raw materials including packaging materials for pharmaceutical containers; (f) 9804.10W00 — plastic granules imported by COCOBOD; (g) 9805.00B01 — materials for the manufacture of mosquito coils; (h) 9805.00B02 — materials for the manufacture of mosquito nets; (i) 9805.10N00 — materials for disinfectants, fungicides, weedicides, weed killers, etc; (j) 9806.00W09 — materials for the manufacture or assembly of bicycles; and (k) 9809.0V00 — transmission apparatus and equipment for local film production and electronic media duly approved by the appropriate authority. |
Procedures to FollowNot Avaiable |
Responsible InstitutionGhana Revenue Authority
Location: Off Starlets 91 Road, near Accra Sports Stadium |
Fees / ChargesNot Avaiable |