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ARRANGEMENT OF REGULATIONS
Regulation
1. Marking of factories and
warehouses
2. Recording and storage of
materials received
3. Recording materials taken out
4. Transfer of manufactured
tobacco to Products Store
5. Recording of manufactured
tobacco delivered from factory
6. Warehouse keeper to record
receipts
7. Warehouse keeper to record
deliveries
8. Particulars to be recorded
9. "Nil" entries
10. Balancing of stock books
11. Removal bond
12. Current books
13. Comptroller's discretion
14. Interpretation
15. Revocation.
SCHEDULE
IN exercise of the powers
conferred on the Commissioner
responsible for Finance by section
270 of the Customs and Excise
Decree, 1972 (N.R.C.D. 114), these
Regulations are made this 11th day
of May, 1976.
Regulation 1—Marking of Factories
and Warehouses.
Every factory and warehouse to
which these Regulations apply
shall be marked conspicuously on
the outside to the satisfaction of
the Comptroller with the words
"Excise Factory" or "Excise
Warehouse" followed by the
official number of the factory or
warehouse allotted by the
Comptroller.
Regulation 2—Recording and Storage
of Materials Received.
(1) Within two hours after leaf
tobacco or any other materials are
received at a factory the licensee
shall record the particulars of
them in a Tobacco Leaf Stock book
or an Other Materials Stock Book.
(2) All such tobacco and other
materials shall immediately on
receipt at the factory be taken to
and placed in a separate room or
enclosure legibly and
conspicuously marked with the
words "Materials Store," and shall
remain there until taken out for
use as hereinafter prescribed or
otherwise disposed of in a manner
previously approved in writing by
the Comptroller.
(3) No other goods shall be put
into or kept in the Materials
Store at any time except in
accordance with the written
permission of the Comptroller.
Regulation 3—Recording Materials
Taken Out.
(1) Not later than 4.30 p.m. on
any day during which any materials
are taken out of the Materials
Store for use in the manufacture
of cigarettes or other
manufactured tobacco, the licensee
shall record in the Tobacco Leaf
Stock Book or Other Materials
Stock Book, particulars of the
quantities so taken out and the
cigarettes or other manufactured
tobacco into which they have been
converted during that day.
(2) The licensee shall state in
the "Remarks" column the weight of
materials withdrawn from the
Materials Store but not converted
into finished products on that
particular day.
Regulation 4—Transfer of
Manufactured Tobacco to Products
Store.
(1) Not later than 4.30 p.m. on
any day during which any
cigarettes or other manufactured
tobacco have been manufactured the
licensee shall transfer them to a
separate room or enclosure legibly
and conspicuously marked with the
words "Products Store."
(2) The licensee shall at the same
time record particulars of all
goods so transferred in a
Cigarettes and Other Manufactured
Tobacco Stock Book.
(3) All such cigarettes and other
manufactured tobacco shall
thereafter remain in the Products
Store until delivered from the
factory in accordance with
regulation 5 or otherwise in
accordance with the permission of
the Comptroller.
Regulation 5—Recording of
Manufactured Tobacco Delivered
from Factory.
Not later than 4 p.m. on any day
during which any cigarettes or
other manufactured tobacco are
delivered from the factory the
licensee shall record particulars
of such deliveries in the
Cigarettes and Other Manufactured
Tobacco Stock Book.
Regulation 6—Warehouse Keeper to
Record Receipts.
Within two hours after the receipt
of any cigarettes or other
manufactured tobacco in a
warehouse, the warehouse keeper
shall record such receipts in a
Warehouse Stock Book.
Regulation 7—Warehouse Keeper to
Record Deliveries.
Not later than 4.30 p.m. on any
day during which any cigarettes or
other manufactured tobacco are
delivered from a warehouse, the
warehouse keeper shall record such
deliveries in the Warehouse Stock
Book.
Regulation 8—Particulars to be
Recorded.
(1) Entries in the Tobacco Leaf
Stock Book, the Other Materials
Stock Book, the Cigarettes and
Other Manufactured Tobacco Stock
Book and the Warehouse Stock Book
shall be made in accordance with,
and shall give the particulars
called for by, the headings of
such books set out in Forms 1, 2,
3 and 4 respectively in the
Schedule hereto, together with
such other particulars as the
Comptroller may from time to time
require.
(2) In particular, but without
derogating from the generality of
paragraph (1) of this regulation,
the respective percentages of
locally grown and imported leaf
tobacco used in the manufacture of
cigarettes or other manufactured
tobacco shall be set out in the
"Remarks" columns of the
Cigarettes and Other Manufactured
Tobacco Stock Book and the
Warehouse Stock Book and where
more than one brand of cigarette
or other manufactured tobacco is
manufactured separate particulars
shall be kept in such books in
respect of each brand.
Regulation 9—"Nil" Entries.
Except on Sundays and public
holidays throughout which a
factory remains closed in
accordance with the prior
permission of the Comptroller,
"nil" entries shall be made in the
books referred to in regulations 2
and 4 wherever such an entry is
applicable by reason of no leaf
tobacco or other materials having
been received or used or no
cigarettes or other manufactured
tobacco having been made or
transferred to the Products Store
or delivered from the factory for
any purpose.
Regulation 10—Balancing of Stock
Books.
The books referred to in
regulation 8 (1) shall be balanced
in a manner approved by the
Comptroller on the last day of
each month during which the
factory or warehouse is at any
time open and as soon as possible
thereafter, and in any case not
later than the fifteenth day of
the month next following or such
further time as the Comptroller
may allow, copies of all entries
made in the books during that
month, certified as correct by the
licensee or warehouse keeper
responsible for keeping such
books, shall be sent to the
Comptroller together with all due
but unpaid excise duty.
Regulation 11—Removal Bond.
Before any cigarettes or other
manufactured tobacco may be
removed from a factory to a
warehouse the licensee shall enter
into such bond as the Comptroller
may require.
Regulation 12—Current Books.
Where any book is required to be
kept under these Regulations in
respect of occurrences at a
factory or warehouse only one such
book of the type required shall be
kept in current use in any one
factory or warehouse.
Regulation 13—Comptroller's
Discretion.
(1) Notwithstanding anything
contained in these Regulations the
Comptroller may by writing under
his hand allow any person to
manufacture cigarettes and to pay
the excise duty due thereon in
such form and manner as he may
direct to meet the exigencies of
any case to which these
Regulations may not be
conveniently applicable.
(2) Any person who contravenes a
direction given under this
regulation shall be deemed to have
committed a breach of these
Regulations and shall incur a
penalty of ¢200.00 for every such
contravention, and in addition any
articles by means of which, or in
relation to which, the
contravention has been committed
shall be forfeited.
Regulation 14—Interpretation.
In these Regulations—
"Comptroller" means the
Comptroller of Customs and Excise;
"factory" means premises licensed
under section 226 of the Customs
and Excise Decree, 1972 (N.R.C.D.
114) for the manufacture of
cigarettes;
"licensee" means a person holding
a valid licence to manufacture
cigarettes issued under the
Customs and Excise Decree, 1972;
"materials" includes all goods
capable of being used in the
manufacture of cigarettes or other
manufactured tobacco;
"other manufactured tobacco" means
leaf tobacco prepared for smoking
or use in any way other than as
cigarettes and includes cigars and
snuff;
"warehouse" means a warehouse used
for the storage of cigarettes
manufactured in Ghana.
Regulation 15—Revocation.
The Excise (Cigarettes)
Regulations, 1953 (LN 431) are
hereby revoked.
SCHEDULE
Form 1
TOBACCO LEAF STOCK BOOK
RECEIPTS INTO MATERIALS
STORES DELIVERIES FROM
MATERIALS STORE MANUFACTURED
PRODUCTS REMOVED TO PRODUCTS
STORE
Folio No. of Cigarettes and O/M
Tobacco Stock Book
Remarks
Date Ghana
leaf kg. Imported leaf
kg. Total
kg. From whom
received
Date Ghana leaf
kg. Imported leaf kg.
Total Cigarettes
Other Manu- factured
tobacco
Total kg.
Wastage kg.
No. Kg.
Form 2
OTHER MATERIALS STOCK BOOK
RECEIPTS INTO MATERIALS
STORE DELIVERIES FROM
MATERIALS STORE
Date Description of
Goods Quantity
kg. From whom
received Date
kg.
Remarks
Form 3
CIGARETTES AND OTHER MANUFACTURED
TOBACCO STOCK BOOK
Date RECEIPTS
DELIVERIES
Remarks
Cigarettes O/M
Tobacco FOR CONSUMPTION IN
GHANA FOR REMOVAL TO A
WAREHOUSE OR FOR EXPORT OR USE AS
SHIPS' STORES
Certificate No. and Date
Cigarettes O/M Tobacco
kg. Certificate No. and Date
Cigarettes O/M Tobacco
kg. Export entry No. and
date in the case of export or use
as ships' stores
No. kg.
No. kg.
Form 4
WAREHOUSE STOCK BOOK
Certificate No. and Date
RECEIPTS
DELIVERIES
Remarks
Cigarettes O/M Tobacco
FOR CONSUMPTION IN
GHANA FOR REMOVAL TO A
WAREHOUSE OR FOR EXPORT OR USE AS
SHIPS' STORES
No. kg. kg.
Certificate No. and Date
Cigarettes O/M Tobacco
kg. Certificate No. and
Date Cigarettes O/M
Tobacco kg. Export entry
No. and date in the case of export
or use as ships' stores
No. kg. No.
kg.
GENERAL I. K. ACHEAMPONG
Commissioner Responsible for
Finance
Date of Gazette Notification: 28th
May, 1976.
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