Excise Duty (Amendment) Act, 2023 🇬🇭

Ghana

Republic of Ghana

The one thousand and ninety-third

Act

of the parliament of the republic of ghana

entitled

Excise Duty (Amendment) Act, 2023

Published by Government Gazette on 3 April 2023
Assented to on 3 April 2023
Commenced on 3 April 2023

AN ACT to amend the Excise Duty Act, 2014 (Act 878) to increase the excise duty in respect of cigarettes and tobacco products, wine, malt drinks and spirits and to impose excise duty on sweetened beverages, including fruit juices and on electronic cigarette liquids, electronic cigarettes and electronic smoking devices.DATE OF ASSENT:3rd April, 2023.PASSED by Parliament and assented to by the President

1. First Schedule to Act 878 ammended

The Excise Duty Act, 2014 (Act 878) is amended by the substitution for the First Schedule, of"FIRST SCHEDULE(sections 1, 5 and 37)GOODS LIABLE TO EXCISE DUTY

Tariff No.	Commodity Description	Rate of Duty
1.	(a) Waters, including mineral waters of all description whether or not containing added sugar, or other sweetening matte…

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