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IN exercise of the powers
conferred on the Secretary
responsible for Finance by section
270 of the Customs and Excise
Decree, 1972 (N.R.C.D. 114) these
Regulations are made this 30th day
of December, 1986.
Regulation 1—First Schedule of L.I.
838 Amended.
There is hereby substituted for
the particulars relating to Tariff
Numbers B.2 and B.3 of Part B of
the First Schedule to the Customs
and Excise Tariff Regulations,
1973 (L.I. 838) as amended
(referred to in these Regulations
as the "Principal Regulations")
the following particulars:
“Tariff No. Goods
Manufactured
Description of Goods
Rate of Duty
B.2 (a) Agricultural
Implements and Machinery.
Materials of base metal approved
by the Comptroller. Free
(b) Matchets All raw
materials approved by the
Comptroller. Free
(c) Fishing nets and
netting.
Free
B.3 (a) Galvanised barbed
wire, copper brass, aluminium or
nylon mosquito proof
gauze. Materials approved
by the Comptroller to be used
solely for the manufacture.
20%
(b) Wire
netting. Galvanised
wire. 20%”
Regulation 2—First Schedule to
Principal Regulations Amended.
There is hereby inserted after
Tariff Number B.7 of Part B of the
First Schedule to the Principal
Regulations, the following new
Tariff Number and particulars
relating thereto:
“Tariff No. Good
Manufactured Description of
Goods Rate of Duty
B.8 All others goods
All raw materials not available or
produced locally approved by the
Comptroller. 20%
Regulation 3—Fifth Schedule to
Principal Regulations Amended.
(1) There is hereby substituted
for the particulars relating to
Tariff Numbers 4, 27 and 32 of
Part A of the Fifth Schedule to
the Principal Regulations relating
to goods liable to excise duty,
the following new particulars:
“Tariff No. Description
Rates of Duty
4 Beer other than
indigenous beer.
A. Beer in
bottles. 58.5% of the invoice
price.
B. Beer in Kegs
(draught beer) 59.7% of the
invoice price.
C. Stout
53.5% of the invoice price.
27 Tobacco
A.
Cigarettes 70.5% of the
invoice price.
32 Waters, table including
mineral waters of all
descriptions. 45.84% of
the invoice price.”
(2) The provisions of this
paragraph which shall be deemed to
have become operative from the
14th day of January, 1986 shall
cease to have effect on the coming
into force of the other provisions
of these Regulations.
Regulation 4—Fifth Schedule to the
Principal Regulations Amended.
There is hereby substituted for
the particulars relating to Tariff
Numbers 18, 22, 23, 24, 25, 27, 28
and 55 of Part A of the Fifth
Schedule to the Principal
Regulations relating to goods
liable to excise duty, the
following particulars
respectively:
“Tariff No. Description
Rates of Duty
18 Oil edible 10% of
the selling price.
22 Salt of all kinds
including common rock, table and
celery but excluding medicinal
salt. the 1b ¢0.10.
23 Soap
A. Common and washing
including detergents. The
hundred pound ¢2.50
B. Toilet
10%
24 Spirits, except “Akpeteshie.”
A. Distilled The
proof gallon ¢150.00
(b) Blended or
compounded in Ghana. 50% of
the selling price
(c) Rectified in
Ghana.
(1) For use solely in
laboratories or in compounding of
drugs. The proof gallon
¢1.00
(2) Denatured to the
satisfaction of the
Comptroller The proof
gallon ¢1.00
(3) Other The
proof gallon ¢75.00
25 Sugar, manufactured
whether or not refined
The cwt ¢5.00
27
Tobacco
B. Cigars The
1b ¢5.00
C. Negro
head The 1b ¢4.00
D. Snuff and other
tobacco The 1b ¢5.00
28 Toilet Paper 10% of
selling price.
55 All other manufactured
goods not particularly exempted.
10% of the selling price”.
Regulation 5—Commencement.
Except as otherwise provided in
paragraph 3, these Regulations
shall be deemed to have come into
force on the 8th day of April,
1986.
DR. KWESI BOTCHWEY
Secretary Responsible for Finance
and Economic Planning
Date of Gazette Notification: 24th
December, 1986. |
