Excise Duty (Amendment) (No. 2) Act, 2023 🇬🇭

Ghana

Republic of Ghana

The one thousand, one hundred and eighth

Act

of the parliament of the republic of ghana

entitled

Excise Duty (Amendment) (No. 2) Act, 2023

Published by Government Gazette on 29 December 2023
Assented to on 29 December 2023
Commenced on 29 December 2023

AN ACT to amend the Excise Duty Act, 2014 (Act 878) to increase the excise duty rate on cider beer to align with the excise duty rate on beer, reduce the excise duty on plastics and expand the coverage of the excise duty on plastics to imported plastic packaging and for related matters.

1. First Schedule to Act 878 amended

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 matter or flavoured, and other non-alcoholic beverages falling under heading 22.01 and 22.02 of t…

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