FOURTH REPUBLIC
Special Import Levy (Amendment) Act, 2013 Act 869
ARRANGEMENT OF SECTIONS
Section
1. Section
1 of Act 861 amended
2. Section
1A of Act 861 inserted
3. Section
2 of Act 861 amended
4. Schedule
to Act 861 amended
SCHEDULE
Act 869
THE EIGHT HUNDRED AND SIXTY-NINETH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
SPECIAL IMPORT LEVY (AMENDMENT) ACT, 2013 (869)
AN ACT to amend the Special Import Levy Act, 2013
(Act 861) to review the date on which the Special
Import Levy ceases to have effect; to provide for
exemption from the payment of Special Import Levy on
specific goods and for related matters.
DATE OF ASSENT: 30th December, 2013.
PASSED by Parliament and assented to by the
President:
Section 1 of Act 861 amended
1. The Special Import Levy Act, 2013 (Act 861)
referred to in this Act as the principal enactment
is amended by the substitution for section 1 of
"Imposition of Special Import Levy
1. There is imposed by this Act for the years 2013
and 2014, a Special Import Levy on imported goods to
be paid at the point of entry and to be computed on
the Cost, Insurance and Freight value of the goods".
Section. A of Act 861 inserted
2. Tile principal enactment is amended by the
insertion after section 1 of a new section 1A as
follows:
"Exemption of specific goods from Special Import
Levy
A. Despite section 1, the goods specified in the
First Schedule are exempted from the payment of
Special Import Levy.".
Section 2 of Act 861 amended
3. The principal enactment is amended by the
substitution for section 2 of
"Computation of Levy
2.
The Levy imposed under section 1 shall be computed
at the rates specified in the table set out in the
Second Schedule." .
Schedule to Act 861 amended
4.
The principal enactment is amended by the
substitution for the Schedule of:
"FIRST SCHEDULE
(section A)
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HEADING |
TARIFF NO.1 |
DESCRIPTION OF GOODS |
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SIN |
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H.S. CODE |
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1. |
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3BF.54 |
Educational, cultural or scientific
materials |
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2. |
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3BF.57 |
Fishing gear |
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3. |
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3BF.59 |
Machinery, plant, apparatus and spare
parts |
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for agricultural purposes |
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4. |
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3BF.60 |
Agro chemical, drugs and feed
ingredients: |
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(a) |
chemicals imported solely for
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agricultural purposes |
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(b) |
veterinary drugs |
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(c) |
ingredients for the manufac-
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ture of poultry feed certified
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by the Ministry of Food and |
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Agriculture |
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5. |
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3BF.61 |
Jute Bags and seals: Jute bags imported
by |
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COCOBOD or any of its approved agents
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6. |
40.14 |
4014100000 |
Condoms |
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7. |
84.07 |
8407210000 |
Outboard motors |
|
8. |
85.39 |
8539311000 |
Energy saving lamps |
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9. |
85.43 |
8543700011 |
Energy saving bulbs |
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10. |
93.07 |
9307000000 |
Cutlasses |
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11. |
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Raw materia s for local manufacture of
HIV I |
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AIDS drugs under the supervision of the
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Ministry of Health |
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12. |
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Raw materials for local printing of
textbooks |
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and exercise books through tenders
administered |
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by the Ministry of Education
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3
SECOND SCHEDULE
(section 2)
Rate of Special Import Levy
|
SINo. |
Description of Goods |
Rate of Levy |
|
1. |
Machinery and Equipment listed under
Chapters 84 |
1 % of ClF value |
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and 85 ofthe Harmonised System and
Customs |
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Tariff Schedules 2012. |
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2. |
All other goods except Petroleum
Products listed under |
2% of ClF value" |
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Headings 27.09 and 27.10 of Chapter 27
and fertilizer |
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listed under Chapter 31 of the
Harmonised System and |
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Customs Tariff Schedules 2012.
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Date of Gazette notification: 31st December,
2013.
GHANA PUBLISHING COMPANY LTD., ASSEMBLY PRESS,
ACCRA. GPCLlA629/1,200/1212013
Website:
www.ghanapublishingcompany.com E-mail:
info@ghanapublishingcompany.com
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