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Excise Duty Act, 2014 (Act 878) as amended

Section 34: For purposes of this Act, liquor
(a) containing more than twenty-four and half percent of pure alcohol by volume shall not be considered as wine, and liquor other than wine, containing more than ten percent of pure alcohol by volume shall not be considered as ale, beer, cider perry or stout; and
(b) containing more than twenty-four and half per centum of pure alcohol by volume, liquor other than wine, containing more than ten percent of pure alcohol by volume, and liquor other than wine, ale, beer, cider, perry or stout containing more than one per centum of pure alcohol by volume shall be considered as spirits.

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

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Fees/ charges

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