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ACT 894
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
EXCISE DUTY (AMENDMENT) (NO.2)
ACT, 2015
AN ACT to amend the Excise Duty
Act, 2014 (Act 878) to reduce
the sliding scale excise duty in
respect of malt and beer from
four bands to three bands and to
impose excise duty on cider
beer.
DATE OF ASSENT:
PASSED by Parliament and
assented to by the President:
First Schedule to Act 878
amended
1.
The Excise Duty Act, 2014 (Act
878) is amended in the First
Schedule
(a) by the substitution
for the goods listed under
Commodity
Description and Rate of Duty for
Tariff No.2 of
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'2 |
Malt drink: Percentage
use of |
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|
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local raw material:
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less than 50 per
centum of local
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17.5 per centum of the
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raw material
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ex-factory price
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50 per centum to 70 per
centum |
10 per centum of the
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of local raw material
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ex-factory price"
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Above 70 per centum of
local |
7.5 per centum of the
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raw material
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ex-factory price.
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(b)
by
the substitution
for the goods listed under
Commodity Description
and Rate of Duty for Tariff NO.3
of
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"3.
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Beer
stout
other than indigenous
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beer:
Percentage
use of local
|
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raw
material
|
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less
than 50
per
centum
oflocal |
47.5
per centum
of
the |
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raw
material
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ex-factory
price
|
|
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50
per
centum
to
70
per
centum
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32.5
per
centum of
the |
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of
local raw
material
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ex-factory
price
|
|
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Above
70
per
centum of local
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10 per centum
of
the |
|
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raw
material
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ex-factory price".
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(c)
by
the insertion
after Tariff No.8
of
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"9.
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Cider
beer
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17.5
per
centum
of
the
|
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ex-factory
price"
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Date
of Gazette
notification:
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