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IN exercise of the powers
conferred on the Secretary
responsible for Finance by section
2 and section 270 of the Customs
and Excise Decree, 1972 (N.R.C.D.
114), these Regulations are made
this 21st day of June, 1983.
Regulation 1—Licence for
Importation of Industrial
Methylated Spirits, etc.
(1) No person shall without a
licence issued by the Comptroller
of Customs and Excise, import into
Ghana any of the following
spirits:—
(a) industrial methylated spirits;
(b) mineralised methylated
spirits; and
(c) rectified spirits of a
strength exceeding 65 per cent of
absolute alcohol.
(2) There shall be charged a fee
of one hundred cedis for the issue
of any licence under these
Regulation.
Regulation 2—Formula for Spirits.
All methylated spirits imported
into the country must be denatured
in accordance with the formula set
out in the Schedule to these
Regulations.
Regulation 3—Other Spirits.
Any other denatured spirits
imported under licence issued by
the Comptroller of Customs and
Excise shall conform to the terms
of such licence.
Regulation 4—Application for
Licence.
(1) Application to import
rectified spirits and industrial
methylated spirits, as well as
claims that mineralised methylated
spirits are to be imported solely
for industrial or medical purposes
should state—
(a) the full name and address of
the applicant;
(b) the precise quantities, and
where applicable, the denaturing
formula of the spirits it is
desired to import;
(c) the purpose for which the
spirits are required; and
(d) the port and anticipated date
of importation.
(2) Licences to import rectified
spirits for industrial use may be
granted where it is satisfactorily
shown that a denatured spirit
could not be used for the purpose
required.
(3) Licences for industrial
methylated spirits may be issued
in respect of spirits to be used
for industrial, medical or
scientific purposes and not for
sale.
Regulation 5—Conditions of Sale of
Spirits.
(1) Rectified spirits imported
into Ghana may, with the prior
consent of the Comptroller, be
sold for use in laboratories or in
the compounding of medicines and
drugs.
(2) Rectified spirits sold for any
purpose other than in
sub-regulation (1) of this
regulation attracts the normal
duty.
(3) Methylated spirits imported at
reduced rates shall not be sold
unless with the written consent of
the Comptroller and the concession
allowed on duty thereon has been
paid.
Regulation 6—Offences.
Any person who contravenes any of
the provisions of these
Regulations shall be guilty of an
offence and liable on summary
conviction to a fine not exceeding
˘1,000 or to imprisonment not
exceeding one year or to both.
Regulation 7—Revocation
The Customs (Restricted Imports)
Order, 1956 (LN 210) is hereby
revoked.
Regulation 8—Gazette Notice
No.1886 of 1957 Cancelled.
Gazette Notice No. 1886 of 1957
(Importation of Rectified Spirit,
Mineralised or Industrialised
Methylated Spirits) is hereby
cancelled.
Regulation 9—Commencement
These Regulations shall be deemed
to have come into force on the
21st day of April, 1983.
SCHEDULE
FORMULA
1. Industrialised Methylated
Spirits must be mixed as to every
ninety-five parts by volume of
spirits five parts by volume of
wood naphtha and also-one half of
one part by volume of crude
pyridine to every one hundred
parts by volume of the mixture.
2. Mineralised Methylated Spirits
must be mixed as to every ninety
parts by volume of spirits nine
and one-half parts by volume of
wood naphtha and one-half of one
part by volume of crude pyridine
and to every one hundred gallons
of the mixture three-eighths of
one gallon of mineral naptha or
petroleum oil and not less than
one-fortieth of an ounce by weight
of powdered aniline dye (methyl
violet) and so in proportion for
any quantity less than one hundred
gallons.
DR. KWESI BOTCHWEY
Secretary responsible for Finance
and Economic Planning
Date of Gazette Notification: 15th
July, 1983.
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