Excise Duty Act, 2014 (Act 878) as amended
Section 28:(1) A person who
(a) manufactures excisable goods in the country or enters excisable goods for home use without having entered into a bond or lodged a security with the Commissioner-General; or
(b) enters for home use excisable goods manufactured in the country without complying with section 7 (4),
commits an offence and is liable on summary conviction to a fine of not more than two times the amount of excise duty referred to in paragraph (a) or (b) 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) the person shall pay a penalty equal to
(a) two times the amount of excise duty payable on the excisable goods entered for home use during the time when the person did not enter into the bond or lodged a security as required; or
(b) two times the amount of excise duty payable by the person on each non-compliant entry of excisable goods for home use when paragraph (1) (b) applies.
Subject : Imposition Of Excise Duty
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
Not Available
Online System
Link Unavailable
Fees/ charges
Not Avaiable
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