Excise Duty Act, 2014 (Act 878) as amended
Section 25:(1) Where a person is liable to more than one penalty or fine under this Act in relation to the same entry for home use of excisable goods manufactured in the country, the total penalty or fine imposed on that person in relation to the excisable goods shall not exceed three times the value of the goods.
(2) A penalty payable under this Act is recoverable as if it were excise duty payable under this Act.
(3) Where a person is convicted of an offence under this Act after having been previously convicted of a similar offence under this Act, the Court may, instead of or in addition to imposing the prescribed fine, impose a term of imprisonment of not more than two years, with or without the right of release on payment of a fine.
Procedure to Follow
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Responsible Institution
28th February Road, Finance Drv, Accra
- Email: info@mofep.gov.gh
- Website: www.mofep.gov.gh
- GPS: GA-144-2024
- Telephone: +233 302 747 197
Relevant Forms to Download
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Online System
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Fees/ charges
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