Excise Duty Act, 2014 (Act 878) as amended
Section 26: (1) A person who carries on a business of manufacturing excisable goods in the country without registering as a manufacturer commits an offence and is liable on summary conviction to excise duty payable in relation to the excisable goods or to a term of imprisonment of not more than one year or to both.
(2) In addition to the penalty provided under subsection (1)
(a) the person shall pay a penalty of not more than two times the amount of excise duty payable in relation to the excisable goods; or an amount of not less than five hundred currency points and not more than one thousand currency points, whichever is higher; and
(b) the Commissioner-General may authorise the forfeiture of goods, raw materials, apparatus, utensils and other materials which in the opinion of the Commissioner-General can be used in the manufacture of excisable goods.
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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