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Excise Duty

PART A - GOODS LIABLE TO EXERCISE DUTY

Tariff No. Commodity Description Rate of Duty
5A.1 (a) Waters, including mineral of all description 17.5% of the ex- factory price
(b) Malt drink ( for example Malta ) 17.5% of the ex- factory price
5A.2 Beer other than indigenous beer
a) In bottles 47.5% of the ex-factory price
b) In kegs 47.5% of the ex-factory price
c) Stout 47.5% of the ex-factory price
5A.3 Spirits, including "Akpeteshie"
a) Distilled or Rectified 25% of the ex-factory price
b) Blended or compound 25% of the ex-factory price
c) Other:
(i) For use solely in laboratories or in the compounding drugs. 0
(ii) Denatured to the satisfaction of the Commissioner 10% of the ex-factory price
(iii) "Akpeteshie" 20% of the ex-factory price
5A.4 Tobacco Products:
a) Cigarrette 150% of the ex-factory price
b) Cigars 150% of the ex-factory price
c) Negrohead 12.00/kg
d) Snuff and other tobacco 170.65% of the ex-factory price



PART B – EXEMPTIONS FROM EXCISE DUTY

Item Commodity Description Rate of VAT
5B.1 The President of the Republic of Ghana: 0%
All goods purchased from a manufacturer for the use of the President of Ghana.
5B.2 Government of Ghana contracts: 0%
All goods purchased from a manufacturer by a person under contract to the Government where such exemptions from excise duty forms part of the contract.
5B.3 Licensed manufacturers: 0%
All goods purchased by a manufacturer licensed under the Customs Excise and Preventive Service Management Law, 1993 (PNDCL 330) for the purpose of manufacturing excisable goods.
5B.4 Diplomatic Missions:
a)      All goods purchased for the official use of any Commonwealth or Foreign Embassy, Mission or Consulate 0%
b)      All goods purchased for the use of a permanent member of a Diplomatic Service of any Commonwealth or Foreign country, exempted by the Minister responsible for Foreign Affairs. 0%
Provided that in regards to (a) and (b) Above a similar privilege is accorded by such Commonwealth or Foreign country to the Ghana representative therein.
c)       All goods purchased by personnel engagement by an International Agency or in a Technical Assistance Scheme where the terms of the Agreement made with the Government of Ghana include exemptions from excise duty 0%
5B.5 Non-domestic goods : 0%
All re-exported