ACT 787
THE SEVEN HUNDRED AND
EIGHTY-SEVENTH
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
CUSTOMS AND EXCISE (DUTIES AND
OTHER TAXES) (AMENDMENT) (No.2)
ACT, 2009 ACT 787
AN ACT to amend the Customs and
Excise (Duties and Other Taxes)
Act, 1996 (Act 512) as amended,
to restore and rationalise
import duty on selected
commodities and to move from
specific to ad-valorem excise
duty rates.
DATE OF ASSENT: 31st
December, 2009.
ENACTED by the President and
Parliament
Section 11 of Act 512 amended
1.
Section 11 of the Customs and
Excise (Duties and Other Taxes)
Act, 1996 (Act 512) referred to
in this Act as the principal
enactment is amended by the
substitution for section 11 of
"Imposition of excise duties
11. There is imposed on the
goods specified in the Second
Column of Part A of the Fifth
Schedule to this Act, the rates
of excise duty specified in
relation to those goods in the
Third Column of that Schedule."
First
Schedule of Act 512 amended
2.
The principal enactment is
amended in the First Schedule by
the imposition on the goods
specified in the third column,
the rates of levy and import
duty indicated in the fourth
column
|
Heading |
HSCode |
Commodity Description
|
Rate
of Levy on CIF
|
|
0207 |
|
Imported Poultry
products |
5% |
|
|
|
Imported Textiles
|
5% |
|
Heading |
HSCode |
Commodity Description
|
Rate of Import Duty
|
|
25.24 |
|
Mineral fibre/ Asbestos
|
|
|
|
25 24.90.00.00
|
-Other |
5% |
Fifth Schedule of Act 512
amended
3.
The principal enactment is
amended in the Fifth Schedule by
the imposition on the goods
specified in the second column,
of the ad-valorem rates of duty
specified in the third column,
|
Tariff No. |
|
Tariff Description
|
Rate of Duty
|
|
l. |
Tobacco Products
|
|
|
|
A. |
Cigarette |
140 per centum of the
ex-factory |
|
|
|
|
pnce |
|
|
B. |
Cigars |
140 per centum of the
ex-factory |
|
|
|
|
price |
|
|
C |
Negrohead |
The kilogram 12.00
|
|
|
D |
Snuff and other tobacco
|
170.65 per centum of the
ex-factory |
|
|
|
|
price |
(1) Waters, tables including
mineral 20 per centum of the
ex-factory price waters of all
description
(2) Distilled, bottled and other
20 per centum of the ex-factory
price packaged water
a. For use sole in labora- Free
tories or in the compounding of
drugs.
b. Denatured to the 10 per
centum of the ex-factory price
satisfaction of the commissioner
