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 Follow




Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium
Email:info@gra.gov.gh
Website:www.gra.gov.gh/tin/customs

Fees / Charges




Not Avaiable