FOURTH REPUBLIC
Customs and Excise (Duties and Other Taxes)
(Amendment) Act, 2013 ACT 863
ARRANGEMENT OF SECTIONS
Section
1.
Fifth Schedule to Act 512 amended
2.
Repeals
Act 863
REPUBLIC OF GHANA
THE EIGHT HUNDRED AND SIXTY-THlRD
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED
CUSTOMS AND EXCISE (DUTIES AND OTHER TAXES)
(AMENDMENT)
ACT, 2013
A ACT to amend the Customs and Excise (Duties and
Other Taxes) Act, 1996 (Act 512) to impose import
duty on telephone sets including mobile, cellular
and satellite phones, to review the environmental
excise tax on plastic and plastic products and to
provide
for related matters.
DATE OF ASSENT: 12th July, 2013.
PASSED by Parliament and assented to by the
President:
First Schedule to Act 512 amended
1. The Customs and Excise (Duties and Other Taxes)
Act, 1996
(Act 512) is amended in the First Schedule by
(a)
the substitution for the ad-valorem rate of import
duty indicated in the third column in relation to
the goods listed in the second column in relation to
the HS Code specified in the first column of
|
"HS CODE |
Commodity Description |
Rate of Import Duty |
|
85.17 |
Telephone sets, induding |
20%" |
|
|
telephones for cellular |
|
|
|
networks or for other |
|
|
|
wireless networks |
|
(b)
by the substitution for the excise duty indicated in
the third column in relation to the goods listed in
the second column and in relation to tariff number 6
of
|
"Tariff |
Tariff Description |
Excise Duty |
|
6 |
Plastic and Plastic Products
|
10% of the |
|
|
listed under Chapters |
ex-factory |
|
|
39 and 63 of the Harmonized |
price" |
|
|
System and Customs Tariff |
|
|
|
Schedules 2012 |
|
(c)
by the insertion after tariff number 6 of
"1. The excise duty indicated in the third column in
relation to the goods listed in the second column
shall be
(a)
computed on the Cost, Insurance and Freight (CIF)
value of the goods listed in
the second column, and
(b)
paid at the point of entry.
2. Not less than fifty percent of the revenue
accruing under tariff number 6 shall be paid into a
Fund designated as "Plastic Waste Recycling Fund"
3. The revenue accruing under paragraph 2 shall be
dedicated to recycling of plastic waste and
production of plastic waste bins and bags and the
production and use of
biodegradable plastics.
4. The Minister responsible for Local Government and
Rural Development shall in consultation with the
Minister responsible for Finance specify the use and
modalities for the use of the moneys accruing under
paragraph 2.
5. The Minister responsible for Local Government and
Rural Development shall, at the end of each year
submit to Parliament a report on the use of the
moneys as specified in paragraph 4."
Repeals
2.
Tariff No.6 of the Customs and Excise (Duties and
other Taxes) Act, 2012 (Act 840) is repealed.
Date of Gazette notification: 15th July,
2013.
GPCL. ASSEMBLY PRESS. ACCRA. GPCL/A354Il.l 00/071201
3
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|
