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COCOA DUTY DECREE, 1974 (NRCD 265)
As amended
ARRANGEMENT OF SECTIONS
Section
1. Local Duty Chargeable.
2. Payment of Duty.
3. Information to be given.
4. Power to Inspect Books and
Records.
5. Regulations.
6. Interpretation.
7. Repeal.
8. Commencement.
SCHEDULE
Schedule
IN pursuance of the National
Redemption Council (Establishment)
Proclamation, 1972, this Decree is
hereby made:
Section 1—Local Duty Chargeable.
All cocoa sold by the Ghana Cocoa
Marketing Board for delivery to a
purchaser in Ghana shall be
chargeable with duty at the rate
specified in the Schedule to this
Decree.
Section 2—Payment of Duty.
The duty required to be paid under
this Decree shall be paid by the
Board to the Comptroller, and such
payments shall be made within one
month after the date on which the
cocoa chargeable with such duty is
delivered to the purchaser.
Section 3—Information to be Given.
The Board shall send to the
Comptroller such returns, accounts
and other information with respect
to cocoa sold by it for delivery
to a purchaser in Ghana as he may
from time to time require.
Section 4—Power to Inspect Books
and Records.
The Board shall produce to the
Comptroller for inspection, on
reasonable notice given by him in
writing, all books of account and
records relating to the sale,
purchase or disposal of cocoa sold
by the Board for delivery to a
purchaser in Ghana.
Section 5—Regulations.
The Commissioner responsible for
Finance may by legislative
instrument make regulations—
(a) amending the Schedule to this
Decree;
(b) otherwise for carrying into
effect the purposes of this
Decree.
Section 6—Interpretation.
In this Decree—
"Board" means the Ghana Cocoa
Marketing Board;
"cocoa" means the fruits of
Theobroma Cacao and its allied
species;
"Comptroller" means the
Comptroller of Customs and Excise
or an officer appointed by him to
exercise his functions under this
Decree.
Section 7—Repeal.
The Cocoa Duty Decree, 1973 (NRCD
168) is hereby repealed.
The Cocoa Duty (Amendment) Decree,
1977 (SMCD 112) is hereby repealed
[As inserted by Cocoa Duty
(Amendment) Decree, 1978 (SMCD
182) s. 2].
Section 8—Commencement.
This Decree shall be deemed to
have come into force on the 23rd
day of August, 1974.
This Decree Cocoa Duty (Amendment)
Decree, 1978 shall be deemed to
have come into force on the 12th
day of September, 1978. [Inserted
and be cited as Cocoa Duty
(Amendment) Decree 1978 (SMCD
182), s. 3].
SCHEDULE
The rate of duty payable under
this Decree shall be the
difference between the price per
ton at which the Board sells cocoa
for delivery to a purchaser in
Ghana and ¢4,158.83. [As
Substituted by Cocoa Duty
(Amendment) Decree, 1978 (SMCD
182) s. 1].
Made this 23rd day of August,
1974.
COLONEL I. K. ACHEAMPONG
Chairman of the National
Redemption Council
Date of Gazette Notification: 23rd
August , 1974.
amended
by
COCOA DUTY (AMENDMENT) DECREE,
1978 SMCD 182 1
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