pages.gif

ACT

OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

ENTITLED

CUSTOMS AND EXCISE (DUTIES AND OTHER TAXES) (AMENDMENT) ACT, 2010

AN ACT to amend the Customs and Excise (Duties and Other Taxes) Act, 1996 (Act 512) to impose an environmental excise tax on plastic packaging materials, reduce the rates of ad-valorem excise duty on selected goods and zero rate Light Emitting Diodes (LED) lamps for domestic and public lighting.

DATE OF ASSENT:

PASSED by Parliament and assented to by the President. First Schedule of Act 512 amended

1. The Customs and Excise (Duties and Other Taxes) Act, 1996 (Act 512) referred to in this Act as the principal enactment is amended in the First Schedule by the substitution for the rates of import duty indicated in the third column in relation to goods listed in the second column under the Harmonised System Code number 85.43 of

1	HS	COMMODITY DESCRIPTION	RATE OF
	CODE		IMPORTDUIY
	85.43	Light Emitting Diodes (LED) lamps
		for pomestic and public lighting	0%

2. (a) The principal enactment is amended in the Fifth Schedule by the substitution for the ad-valorem rates of duty indicated in the third column in relation to the goods listed in the second column the Tariff numbers 1 to 4 and 6 of

(b) for the avoidance of doubt; the import excise duty on excisable goods shall be imposed on cost, insurance and freight (elF) basis at ~e point of importation.