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Excise Duty Act, 2014 (Act 878) as amended

Section 21 (1) : The Commissioner-General may, after giving notice in writing to a manufacturer, cancel the registration of the manufacturer where
(a) the manufacturer does not comply with the terms, conditions or restrictions imposed on the registration;
(b) the manufacturer is convicted of an offence under this Act or the Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.C.L. 330); or 
(c) the person is less than eighteen years.
(2) The cancellation of the registration of a manufacturer does not affect an obligation or liability of the manufacturer under this Act in respect of acts done by the manufacturer or omissions by the manufacturer including the obligation to
(a) pay excise duty; and
(b) file excise duty returns.
while the manufacturer was registered.

Subject : Imposition Of Excise Duty  

Procedure to Follow


Not Avaiable

Responsible Institution


Ministry of Finance

28th February Road, Finance Drv, Accra

Relevant Forms to Download

Not Available

Online System

Link Unavailable

Fees/ charges

Not Avaiable