AN ACT to impose a special levy payable on imported goods at the point of entry and to provide for related matters.

PASSED by Parliament and assented to by the President:

DATE OF ASSENT: 12th July, 2013.

There is imposed by this Act for the years 2013, 2014, and 2015, a Special Import Levy on imported goods to be paid at the point of entry and to be computed on the Cost, Insurance and Freight (CIF) value of the goods.

The Levy imposed under section 1 shall be computed at the rates specified in the table set out in the Schedule.

The Ghana Revenue Authority established under the Ghana Revenue Authority Act, 2009 (Act 791) shall administer the Levy    imposed under section 1.

The Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.L. 330) applies for the assessment, collection and recovery of the Levy imposed and for related matters with the necessary modifications.

The Commissioner-General of the Ghana Revenue Authority shall pay all amounts collected under this Act into the Consolidated Fund.

In this Act, unless the context otherwise requires;

“Commissioner-General” means the Commissioner-General appointed under section 13 of the Ghana Revenue Authority Act, 2009 (Act 791); and

“Levy” means the Special Import Levy imposed under section 1.

                              Rate of Special Import Levy

                                              (Section 2)