EXCISE
DUTY (AMENDMENT) (No2) ACT
THE
NINE HUNDRED AND THIRD
ACT
OF THE
PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
EXCISE
DUTY (AMENDMENT) (NO. 2) ACT, 2015
AN ACT to amend the Excise Duty Act, 2014 (Act 878) to reduce the sliding scale excise duty in respect
of malt and beer from
four bands to three bands and
to impose excise duty on cider beer.
DATE
OF ASSENT: 30th December, 2015.
PASSED by Parliament and assented to by the President:
1. The Excise
Duty Act, 2014
(Act 878) is amended in the First
Schedule
(a)
by the substitution
for the goods listed under Commodity Description and Rate of Duty for Tariff No. 2 of
|
'2 |
Malt
drink: Percentage use of local raw material: less than 50
per centum of local raw material 50 per centum to 70 per
centum of local raw material Above 70 per centum of local raw material |
17.5 per centum of the ex-factory price 10 per cent um of the ex-factory price" 7.5 per centum of the ex-factory price. |
|
'3. |
Beer shout other than indigenous
beer: Percentage use of local raw material less
than 50 per centum of local raw material 50 per
centum to 70 per
centum of local raw material Above
70 per centum of local raw material |
47.5 per centum of
the ex-factory price 32.5
per centum of the ex-factory price 10
per centum of the ex-factory price". |
(b)by the substitution
for the goods listed under Commodity Description and Rate of Duty for Tariff No. 3 of
|
"9. |
Cider
beer |
17.5
per centum of the ex-factory price" |
(c)by the insertion after Tariff No. 8 of
Date
of Gazette notification: 30th
December, 2015.
