Customs and Excise (Duties and Other Taxes) (Amendment) Act, 2002 (Act 615)
Section 2
Goods admissible at zero rate of duty under Chapter 98 of the HS Code will now attract a concessionary duty rate of 5%, except those falling under the following HS Codes:
(a) 9802.10B00 — materials for the manufacture of agricultural implements and machinery;
(b) 9802.20W00 — materials for the manufacture of machetes;
(c) 9802.30R00 — materials for the manufacture of fishing nets;
(d) 9803.00K00 — raw materials including packaging material for pharmaceutical products;
(e) 9803.10B00 — raw materials including packaging materials for pharmaceutical containers;
(f) 9804.10W00 — plastic granules imported by COCOBOD;
(g) 9805.00B01 — materials for the manufacture of mosquito coils;
(h) 9805.00B02 — materials for the manufacture of mosquito nets;
(i) 9805.10N00 — materials for disinfectants, fungicides, weedicides, weed killers, etc;
(j) 9806.00W09 — materials for the manufacture or assembly of bicycles; and
(k) 9809.0V00 — transmission apparatus and equipment for local film production and electronic media duly approved by the appropriate authority.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
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