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             ACTS OF GHANA

                                                 FOURTH   REPUBLIC

 

 

Act 866

 

THE EIGHT HUNDRED AND SIXTY-SIXTH

ACT

OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

ENTITLED

CUSTOMS AND EXCISE (DUTIES AND OTHER TAXES)(AMENDMENT) (NO.2) ACT, 2013

AN ACT to amend the Customs and Excise (Duties and Other Taxes) Act, 1996 (Act 512) to exempt raw materials used for the manufacture of HIV / AIDS drugs and the printing of textbooks and exercise books from import duty.

DATE OF ASSENT: 30th December, 2013.

PASSED by Parliament and assented to by the President:

Section 7 of Act 512 amended

The Customs and Excise (Duties and Other Taxes) Act, 1996 (Act 512) is amended in section 7 by the insertion after subsection (2) of subsection (3)

"(3) The following goods are exempt from the payment of import duty:

(a) raw materials for local manufacture of HIV / AIDS drugs under the supervision of the Ministry of Health; and

(b) raw materials for local printing of textbooks and exercise books through tenders administered by the Ministry of Education.".

Date of Gazette notification: 31st December, 2013.

GPCLl ASSEMBLY PRESS, ACCRA.                    GPCLI A627/1 ,200/12/20 13

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