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Excise Duty Act, 2014 (Act 878) as amended

Section 6: Excise duty becomes due and is payable to the Commissioner-General
(a) where goods are manufactured in the country at the time when the goods are entered for home use by the manufacturer from whose warehouse the goods are removed;
(b) where goods are imported into the country by the person who enters the goods for home use, or is required to enter the goods for home use; and
(c) where goods are manufactured in the country without the relevant registration, by the person who manufactured the goods and at the time the goods were manufactured.

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

Link Unavailable

Fees/ charges

Not Avaiable