(1) The Authority shall supply the approved category and quantity of Stamps to a manufacturer or an importer of goods after approval by the Commissioner-General.

(2) An importer may, in case of imported goods, put in a request through the Excise Tax Stamp Portal to the Commissioner-General to authorise that importer to make a direct supply of the Excise Tax Stamps to a foreign manufacturer of the goods to be imported.

(3) The Commissioner-General may approve the supply of Excise Tax Stamps to a manufacturer outside Ghana only if the Commissioner-General is satisfied that that manufacturer is registered and that the payment for the Excise Tax Stamp supplied will be made when due.

(4) The Authority shall

(a) sell the Excise Tax Stamps at the port of entry to a person who imports goods occasionally, and

(b) supervise the affixing of the Excise Tax Stamps.

(5) The Commissioner-General may approve the supply and affixing of the Excise Tax Stamp in a bonded warehouse or any premises considered appropriate for the security of both the goods and revenue derived from the sale of the Stamp.