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Excise Duty Act, 2014 (as amended) 🇬🇭

Ghana

Amendments

2015-01-01Excise Duty (Amendment) (No. 2) Act, 2015
2015-07-31Excise Duty (Amendment) Act, 2015
2023-04-03Excise Duty (Amendment) Act, 2023
2023-12-29Excise Duty (Amendment) (No. 2) Act, 2023
Coat of Arms
Republic of Ghana


The eight hundred and seventy-eighth

Act

of the parliament of the republic of ghana
entitled

Excise Duty Act, 2014 (as amended)

  • Published by Government Gazette on 12 November 2014
  • Assented to on 7 November 2014
  • Commenced on 12 November 2014
  1. [Amended by Excise Duty (Amendment) (No. 2) Act, 2015 (Act 903 of 2015) on 1 January 2015]
  2. [Amended by Excise Duty (Amendment) Act, 2015 (Act 894 of 2015) on 31 July 2015]
  3. [Amended by Excise Duty (Amendment) Act, 2023 (Act 1093 of 2023) on 3 April 2023]
  4. [Amended by Excise Duty (Amendment) (No. 2) Act, 2023 (Act 1108 of 2023) on 29 December 2023]
AN ACT to provide for the imposition and collection of excise duty on selected imported and locally manufactured goods and for related matters.PASSED by Parliament and assented to by the President:

Imposition of excise duty

1. Payment of excise duty

Excise duty is payable on the goods specified in the First Schedule where the goods are
(a)manufactured in the country; or
(b)imported into the country
at the r…

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