Value Added Tax (Exemptions of Active Ingredients, Selected Inputs and Selected Drugs or Pharmaceuticals) Regulation, 2015 (L.I. 2218)

Regulation 1 A supply or import of the ingredients and inputs specified in Part A of the Schedule is hereby determined by the Minister responsible for Health to be a supply or import of active ingredients and selected inputs for the manufacture of pharmaceuticals for the purpose of paragraph 14(2) of the First Schedule to the Act. (2) For the purpose of subregulation (1), inputs include (a) salts, derivatives and modified forms of the specified inputs; and  (b) semi processed forms of the specified inputs such as powders, direct compression, granules and concentrates

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