Excise Duty Act, 2014 (Act 878) as amended
Section 3: (1) The Commissioner-General may grant permission for a person to import excisable goods without payment of excise duty where the Commissioner-General is satisfied that the goods
(a) to be imported are for purposes of further processing or exhibition, and
(b) shall be re-exported within three months from the grant of the permission.
(2) A person granted permission under subsection (1) shall provide a bond or security to cover an amount equal to the excise duty payable on the goods as determined by the Commissioner-General.
(3) The Commissioner-General shall retain the bond or security where goods imported are not re-exported within the specified period.
(4) Where the goods are re-exported within the time specified in subsection (1), the Commissioner-General shall cancel the bond or security provided.
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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