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             ACTS OF GHANA

                                                                    

                     FOURTH   REPUBLIC

                                                                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:

 

 

 

 

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