ACT 894
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
EXCISE DUTY (AMENDMENT) ACT,
2015 (ACT
894)
AN ACT to amend the Excise Duty
Act, 2014 (Act 878) to increase
the excise duty rate on
cigarettes and cigars.
DATE OF ASSENT:
PASSED by Parliament and
assented to by the President:
First Schedule to Act 878
amended
The Excise Duty Act, 2014 (Act
878) is amended ill the First
Schedule by the substitution for
the ad-valorem rate of duty
indicated in the third column m
relation to Items "(a) and "(b)"
of the tobacco products listed
in the second column III respect
of Tariff number 6 of
Tariff No. |
Commodity Description |
Rate of Duty |
6 |
Tobacco products:
(a)
Cigarette
(b)
Cigar |
175 per centum of the
ex-factory price
175 per centum of the
ex-factory price |
Date of Gazette
notification:
|