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IN exercise of the powers
conferred on the Secretary
responsible for Finance by section
4 (1) of the Customs and Excise
Decree, 1972 (N.R.C.D. 114) as
amended by the Customs and Excise
(Amendment) Law, 1986 (P.N.D.C.L.
134) this Instrument is made this
30th day of December, 1986.
Section 1—Imposition of Special
Tax.
There is hereby levied on each
class of goods specified in the
first column of the Schedule to
this Instrument which are imported
under special unnumbered licence
the rate of special tax specified
in relation thereto in the second
column of the Schedule.
Section 2—Commencement.
This Instrument shall be deemed to
have come into force on the 8th
day of April, 1986.
SCHEDULE
Goods Rate of Special
tax
Cigarettes . . .
. . . . . .
. ˘50.00 the packet of 20
sticks.
Beer, Stout, Cider, . . .
. . . .
.
Perry, ale . . .
. . . . . .
. the litre ˘70.00
Alcoholic beverages such as
whisky, gin, .
.
schnapps, brandy, rum, genver,
liquor . . the
litre ˘300.00
Non-alcoholic beverages such as
Coca cola, Fanta, Sprite, Pepsi
cola . . . . .
.
the litre ˘35.00
All textile fabrics . .
. . . . . . 50%
or ˘75.00 the square
meter, whichever is higher.
DR. KWESI BOTCHWEY
Secretary responsible for Finance
and Economic Planning
Date of Gazette Notification: 24th
December, 1986. |
