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                                                                (Section 38)

1. The President of the Republic.
2. Subject to item 4, a supply for the official use of any Commonwealth or Foreign Embassy, Mission or Consulate.
3. Subject to item 4, a supply for the use of a permanent member of the Diplomatic Service of any Commonwealth or foreign country that is exempted by Parliament from the payment of customs duties.
4. The relief provided in items 2 and 3 of this Schedule applies only if a similar privilege is accorded by the Commonwealth or foreign country to the Ghana representative in that country.
5. A supply for the use of an international agency, or technical assistance scheme where the terms of agreement made with the Government and approved by Parliament include exemption from domestic indirect taxes.
6. Emergency relief items approved by Parliament.
7. VAT-registered manufacturers for raw materials at importation, subject to the condition that:

(i) the manufacturer is a member in good standing of the Association of Ghana Industries;

(ii) the manufacturer has submitted all previous tax returns and paid the tax, penalties and interest from previous tax periods if any;

(iii) the Commissioner-General is satisfied that the manufacturer has met the conditions in subparagraphs (i) and (ii) of this paragraph and other compliance requirements of this Act and has listed the manufacturer in a register published by the Commissioner-General with a validity period of twelve months effective from 1st January of each year;

 (iv) the imported raw materials will be applied solely and exclusively for the manufacturing operations of the relief beneficiary.