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.