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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