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Act 739
THE SEVEN
HUNDRED AND THIRTY-NINETH
ACT
OF THE
PARLIAMENT OF THE REPUBLIC OF
GHANA
ENTITLED
CUSTOMS AND
EXCISE (DUTIES AND OTHER TAXES)
(AMENDMENT) ACT, 2007
AN ACT to amend
the Customs and Excise (Duties and
Other Taxes) Act, 1996 (Act 512)
to provide for specific duty rates
/'or excisable goods in
replacement of ad valorem tax and
for related matters.
DATE OF
ASSENT: 28th June, 2007.
ENACTED by the
President and Parliament:
Section 11 of
Act 512 amended
1. (1) The
Customs and Excise (Duties and
Other Taxes Act, 1996 (Act 512)
referred to as the principal
enactment is amended by the
substitution for section 11 of
"11 (1) There
is imposed specific rates of
excise duty as provided in column
3 of Part A of the Fifth Schedule
in relation to the goods specified
in column 1 of the Schedule to
this Act.
(2) The excise
duty payable in subsection (1)
replaces the ad valorem tax
payable on the goods specified in
the Fifth Schedule.
(3) The
Customs, Excise and Preventive
Service and the VAT Service shall
be responsible for the collection
and administration of the excise
duty chargeable on the goods.
(4) For the
avoidance of doubt ad valorem tax
is chargeable on imported spirits
and wines.
Section ll A
inserted
2. The
principal enactment is amended by
the insertion after section 1] of
"Determination of specific excise
duty rates
IIA. (1) The
basis for the determination of the
specific rate of excise duty
chargeable on alcoholic products
shall
(a) be
based on the alcoholic content per
volume subject to banding and,
(b)
apply to similar imported local
beer and stout products.
(2) The basis
for the determination of the
specific rate of excise duty
chargeable on locally
manufactured wines shall be ] %
alcoholic content per litre at two
hundred cedis,
(3) The basis
for the determination of the
specific rate of excise duty
chargeable on Spirits shall be 1
% alcoholic content per litre at
seventy cedis.
(4) The basis
for the determination of the
specific rate of excise duty
chargeable on cigarettes
indicated in the Schedule to this
Act shall
(a) be
as per stick of cigarette and
subject to banding of cigarette
type, and
(b)
apply to similar imported
cigarettes.
(5) The
specific duty rates of excise duty
chargeable shall be index linked
to the Consumer Price Index with a
one year lag."
Section 18
inserted
3. The
principal enactment is amended by
the insertion after section 17 of
a new section
"Interpretation
18. In This Act
unless the context otherwise
requires,
"ad valorem
tax" means the tax chargeable on
the value of goods expressed as a
percentage;
"banding" means
the categorisation of the
products;
"Consumer Price
Index" means the basis of
determining the inflation rate;
and
"goods" means
the products specified in the
Schedule .
SCHEDULE
PART A
(Section 1 (1)( a)
Specific
duty rates for alcoholic products
|
Beer & Stout |
Alcoholic Content |
Specific duty rate per litre |
|
Guinness Extra Stout |
7.5% |
4,151.25 cedis |
|
Gordon's Spark |
5.5% |
2,623.50 cedis |
|
Gold Arrow |
6.0% |
2,862.00 cedis |
|
Smimoff Ice |
5.5% |
2,623.50 cedis |
|
Star Large |
5.0% |
2,385.00 cedis |
|
Star Small |
5.0% |
2,385.00 cedis |
|
Star Draught |
5.0% |
2,385.00 cedis |
|
GuIder Large |
5.0% |
2,385.00 cedis |
|
GuIder Small |
5.0% |
2,385.00 cedis |
|
ABC Large |
5.0% |
2,385.00 cedis |
|
Club Small |
5.0% |
2,385.00 cedis |
|
Club Large |
5.0% |
2,385.00 cedis |
|
Club Draught |
5.0% |
2,385.00 cedis |
|
Stone Large |
5.7% |
2,718.90 cedis |
|
Stone Small |
5.7% |
2,718.90cedis |
|
CMS Large |
6.0% |
2,862.00 cedis |
|
CMS Small |
6.0% |
2,862.00 cedis |
|
CMS Draught |
6.0% |
2,862.00 cedis |
|
Specific duty rate for non
alcoholic products
|
|
Product |
|
Specific Duty Rate per litre
|
|
Malta Guinness |
|
400 cedis |
|
Malta |
|
400 cedi s |
|
Carbonated soft dtinks |
|
490 cedis |
|
Cream Soda Mix |
|
400 cedis |
|
Lime Cordial |
|
900 cedi s |
|
Specific duty rates for
tobacco products |
|
Product
|
|
Specific duty rate per stick
|
|
State Express Embassy
|
|
275 cedis |
|
Kingsize |
|
275 cedis |
|
Rothmans |
|
235 cedis |
|
Diplomat |
|
235 cedis |
|
London Kingsize |
|
175 cedis |
|
London Menthol |
|
175 cedis |
|
Pall Mall Kingsize |
|
100 cedis |
|
Pall Mall Menthol |
|
100 cedis |
|
Tusker Kingsize |
|
100 cedis |
|
Tusker Regular |
|
100 cedis |
Date of
Gazz.ette notification: 29th
June, 2007.
GPC/ASSEMBLY
PRESS. ACCRA. GPC/A248/300/5/2007
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