In this Act, unless the context otherwise requires,

“aircraft” means any apparatus, whether or not mechanically propelled, which is used for the transport by air of human beings or goods;

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

“constitution” means ownership and management structure;

“entered” means,

(a) in relation to excisable goods, goods imported, warehoused, put on board an aircraft or shipped as stores or excisable goods exported

(i) that the prescribed declaration has been filed and accepted by the proper officer; or

(ii) that the filing has been electronically validated and any duties, taxes, levies, fees and charges due have been paid or security for any duties,         taxes, levies, fees and charges due has been deposited; and

(b) in relation to a removal of goods manufactured in the country, the removal of the excisable goods under security

“entered for export” means entered for export in accordance with the requirements of the Customs, Excise and Preventive Service (Management) Act, 1993 (P. N. D. C. L. 330).

“entered for home use” means

(a) in relation to excisable goods imported into the country,

(i) an entry of the goods for home use under the Customs, Excise and Preventive Service (Management) Act, 1993 (P. N. D. C. L. 330); or

(ii) if no entry of the goods for home use under the Customs, Excise and Preventive Service (Management) Act, 1993 (P. N. D. C. L. 330) is made, an import of goods that are considered, under this Act or the Customs, Excise and Preventive Service (Management) Act, 1993 (P. N. D. C. L. 330)  to have entered for home use; and

(b) in relation to excisable goods manufactured in the country, the first removal, other than a removal of those goods from a warehouse;

“excisable goods” means the goods specified in the First Schedule to this Act;

“excisable duty” means

(a) the excise duty imposed under this Act; and

(b) any amount required to be brought to account under this Act as excise duty or otherwise considered to be excise duty under this Act;

“exempt goods” means goods that

(a) are specified in the Second Schedule to this Act; or

(b) are exempted by this Act;

“ex factory price” in relation to goods, means the sum of

(a) all costs to manufacture those goods, and

(b) all profits that a manufacturer takes or is expected to take in relation to those goods if and when they are sold in comparable circumstances between unrelated parties in the open market, as is considered appropriate by the Commissioner-General;

“export” means the act of taking out or causing to be taken out any goods from Ghana;

“fair market value” means the consideration in money which a similar supply would generally fetch if supplied in similar circumstances at that date in Ghana, being a supply freely offered and made between persons who are not associates;

“goods” means excisable goods;

“home use” means consumption, use, or application of goods in the country;

“import” means to bring or cause goods to be brought into the country;

“import duty” means duty of customs charged on imported goods as prescribed by law;

“manufacture” means make or produce excisable goods, and may be in nature of

(a) all processes, including intermediate or incomplete processes, undertaken in making or producing the goods;

(b) filtering, diluting, or blending excisable goods with other goods, including other excisable goods;

(c) putting excisable goods, for the first time, into a container in which they may be presented for sale or from which they may be dispensed; and

(d) labelling or marking, for the first time, containers filled with excisable goods;

“manufacturer” means a person who manufactures excisable goods or causes them to be manufactured in the country and is registered under this Act;

“Minister” means the Minister responsible for Finance;

“officer” means a person who is authorised by the Commissioner-General to carry out the functions or duties of an officer under this Act;

“open market value” means the fair market value as determined by the Commissioner-General;

“person” includes an individual, a partnership, a company, a trust, the estate of a deceased individual, a government or a body that is society, a union, a club, an association, a commission or another organization of any kind;

“premises” includes

(a) a place, whether or not that place is enclosed or built on; and

(b) a structure, vehicle, vessel, or aircraft;

“proper officer” means an officer whose rights or duty it is to exact the performance of or to perform the act referred to;

“registered manufacturer” means a person who is registered under this Act;

“related persons” means

(a) a natural person and a relative of that natural person;

(b) a trust and a person who is or may be a beneficiary in respect of that trust or whose relative is or may be a beneficiary;

(c) a partnership or company other than a stock company and a member of that partnership or company who, on account of shares personally held together with shares or other membership interests held by persons who are related to that member or capital of that partnership or company; or

(d) a shareholder in a stock company and the stock company if the shareholder on account of shares personally held together with shares held by persons who are related to the shareholder under a provision of this definition and the shareholder                                                                                                                                                                                                                                                                                                                                                                          (i) controls twenty five percent or more of the voting power in the stock company; or                                                                                                                  (ii) owns twenty five percent or more of the rights to dividends or of the right to capital; or

(e) two companies, if a person, either alone or together with a person who is related to that person under another provision of this definition

(i) controls twenty five percent or more of the voting power in both companies; or

(ii) owns twenty five percent or more of the rights to dividends or of the rights to capital in both companies; and, for purposes of paragraph (c), (d) and (e), a person is treated as owning, on a pro rata basis, shares or other membership interests which are owned or controlled by the person indirectly through one or more interposed persons;

“removal” in relation to excisable goods manufactured in the country, refers to the movement of those goods from a warehouse to another place in the country; and excisable goods that are loaded onto a conveyance are considered to be removed;

“sale” means an agreement of purchase and sale, or any other transaction including a barter transaction, under which ownership of goods or the right to  dispose of goods as owner, passes or is intended to pass from one person to another for consideration;

“ship” means floating craft of every description but does not include aircraft;

“similar supply” in relation to a taxable supply, means a supply that is identical to, or closely or substantially resembles, the taxable supply, having regard to the characteristics, quality, quantity supplied, functional components, reputation of, and materials comprising the goods and services which are the subject of the taxable supply;

“spirits” means spirits of any description and include all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits; and

“warehouse” means a place approved by the Commissioner-General for the deposit, keeping, manufacture or securing of excisable goods.