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