Excise Duty Act, 2014 (Act 878) as amended
Section 27:A person who
(a) manufactures excisable goods in the country in premises that is not a warehouse,
(b) stores excisable goods on which excise duty has not been paid in premises that is not a warehouse, or
(c) removes excisable goods on which excise duty has not been paid from premises that is not a warehouse,
shall pay an administrative penalty equal to two times the amount of duty payable in relation to the excisable goods to the Commissioner-General; and in addition commits an offence and is liable on summary conviction to a fine of not more than three times the amount of excise duty payable in relation to those excisable goods or to a term of imprisonment of not more than one year or to both.
Procedure to Follow
Not Avaiable
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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