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Excise duty is payable on

(a) goods specified in the Second Schedule;

(b) goods that have not been entered for home use from the warehouse of a manufacturer where the Commissioner-General is satisfied that the goods

    (i) have been destroyed by natural causes; or

    (ii) have deteriorated or have been damaged while stored in the warehouse of a manufacturer, and have been securely disposed of in a manner satisfactory to the Commissioner-General;

(c) goods that are exported if the goods are

   (i) entered for re-export or re-exported in the case of imported goods;

   (ii) removed from a warehouse and immediately entered for export in the case of goods manufactured in the country; or

   (iii) delivered as ship stores on a ship or an aircraft proceeding to a place outside Ghana; and

 (d) goods that are removed from a warehouse of a registered manufacturer to another warehouse of the same manufacturer or to the warehouse of another   registered manufacturer.