Customs and Excise (Duties and Other Taxes), Act, 1995 (Act 502)

Section 5(1) There is hereby imposed on the goods specified in the Third Column of the First Schedule to this Act the rates of Sales Tax specified in relation to those goods in the Sixth Column of that Schedule.(2) On the imposition of the value added tax on 1st March 1995, subsection (1) of this section shall cease to apply but this provision shall not affect the liability of any person to pay sales tax due under subsection (1) before the imposition of V.A.T.

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