Excise Duty Act, 2014 (Act 878) as amended
Section7: (1) Where excise duty is payable by a manufacturer
(a) in relation to excisable goods entered for home use from a warehouse by the manufacturer during a calendar month, the excise duty shall be paid to the Commissioner-General on or before the twenty-first day of the following calendar month; and
(b) in relation to excisable goods manufactured in an unapproved warehouse, the excise duty shall be paid to the Commissioner-General when the goods are manufactured.
(2) The liability to pay excise duty under this Act does not depend on
(a) the Commissioner-General making an assessment of the excise duty due, or
(b) the manufacturer making a return in accordance with section 9.
(3) A manufacturer shall not enter for home use excisable goods manufactured in the country from an approved warehouse unless the manufacturer has entered into a bond or lodged security with the Commissioner-General.
(4) Despite subsection (3), a manufacturer shall not enter for home use excisable goods from an approved warehouse if the amount of excise duty payable by the manufacturer on the entry exceeds the amount of security given under subsection (3), unless
(a) the Commissioner-General, on application in writing by the manufacturer, gives
(i) permission for the entry; and
(ii) approval for the manufacturer to increase the amount of security given prior to the entry; or
(b) in any other case, the manufacturer pays the excise duty payable on the goods before the excisable goods are entered for home use.
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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