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(1) Imported goods that are required to have the Excise Tax Stamp affixed to them shall have the Stamp affixed to them by the authorised manufacturer of the importer or at the point of entry in a specified facility, or place or premises approved by the Commissioner-General.

(2) A registered foreign manufacturer shall affix an Excise Tax Stamp on each product unit of goods that require the Excise Tax Stamp before the shipment to Ghana of the product unit from the country of origin.

(3) A manufacturer in Ghana shall affix the Excise Tax Stamp on each product unit of goods that require the Excise Tax Stamp before the product unit is delivered out of the factory.