Excise Duty Act, 2014 (Act 878) as amended
Section 8: (1) The excise duty payable in relation to excisable goods imported into the country shall be paid to the Commissioner-General at the time the goods are entered for home use.
(2) For the purposes of subsection (1),
(a) a passenger who imports baggage for which an entry is not required under the Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.C.L. 330) is considered to have entered the baggage for home use at the time the baggage is delivered to the passenger in the country; and
(b) the addressee of goods imported by post for which an entry is not required under the Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.C.L. 330) is considered to have entered the goods for home use at the time the goods are delivered to the addressee.
(3) Where a person who imports excisable goods fails to enter the goods for home use under the Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.C.L. 330), excise duty is payable at the time when import duties become payable in relation to those goods, whether or not those goods are subject to import duties.
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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