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In this Act, unless the context otherwise requires,

‘’Authority’’ means the Ghana Revenue Authority;

‘’Excisable goods’’ means goods of description liable to excise duty if delivered for consumption in Ghana and includes spirits rectified or compounded in Ghana;

‘’Excise Duty’’ means any duty other than export duty of customs imposed on any goods manufactured or produced in this country or similar goods imported into the country;

‘’ Excise Tax Stamp Portal’’ means a dedicated website specially designed for administering the tax stamp programme and which serves as an anchor site for users when they connect to the internet for registration, the placing of orders, tracking and tracing, product authentication and verification, display of information and generation of reports;

‘’importer’’ includes the owner or the person who for the time being

(a) has possession of or is beneficially interested in any  products at and from the time of their importation until the products are fully delivered out of Customs charge, and

(b) puts in a declaration or signs any document relating to any imported products required by law to be signed by an importer;

‘’manufacturer’’ means a person who by any means makes or produces or causes to be made or produced any excisable goods;

‘’Minister’’ means the Minister responsible for Finance;

‘’products’’ include goods;

‘’product unit’’ means the smallest package in which the product is normally presented and retailed except for cigarettes which shall be ‘the pack’; and

‘’Stamp’’ means the Excise Tax Stamp established in section 1