Excise Duty (Amendment) (No. 2) Act, 2023 - Act 1108
ARRANGEMENT OF SECTION
- First Schedule to Act 878 amended
PURPOSE
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.
DATE OF ASSENT
29th December, 2023.
ACT
First Schedule to Act 878 amended
The Excise Duty Act, 2014 (Act 878) is amended by the substitution for the First Schedule, of
| 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 the Harmonised System and Custom Tariff Schedules, 2017: | |
| (i) mineral water | 20 per centum of the ex-factory price | |
| (ii) aerated water | 20 per centum of the ex-factory price | |
| (iii) non-alcoholic beer | 20 per centum of the ex-factory price | |
| (iv) energy drinks | 20 per centum of the ex-factory price | |
| (v) other non-alcoholic drinks | 20 per centum of the ex-factory price | |
| (b) Distilled, bottled water | 17.5 per centum of the ex-factory price | |
| (c) Sachet water | 0 per centum | |
| (d) Fruit juices, including grape and vegetable juices, unfermented and not containing added spirits whether or not containing added sugar or other sweetening matter falling under heading 20.09 of the Harmonised System and Custom Tariff Schedules, 2017: | 20 per centum of the ex-factory price | |
| 2. | Malt drink: Percentage use of local raw material | |
| (a) Less than 50 per centum of local raw material | 20 per centum of the ex-factory price | |
| (b) 50 per centum to 70 per centum of local raw material | 12.5 per centum of the ex-factory price | |
| (c) Above 70 per centum of local raw material | 10 per centum of the ex-factory price | |
| 3. | Beer, stout other than indigenous beer: Percentage use of local raw material: | |
| (a) Less than 50 per centum of local raw material | 47.5 per centum of the ex-factory price | |
| (b) 50 per centum to 70 per centum of local raw material | 32.5 per centum of the ex-factory price | |
| (c) Above 70 per centum of local raw material | 10 per centum of the ex-factory price | |
| 4. | Cider beer | 47.5 per centum of the ex-factorv orice |
| 5. | Wines, including sparkling wine | 45 per centum of the ex-factory price |
| 6. | Spirits, including "Akpeteshie": | |
| (a) Distilled or rectified | 50 per centum of the ex-factory price | |
| (b) Blended or compounded | 50 per centum of the ex-factory price | |
| (c) Other: | ||
| (i) For use solely in laboratories or in the compounding of drugs | 0 per centum | |
| (ii) Denatured to the satisfaction of the Commissioner-General | 10 per centum of the ex-factory price | |
| (iii) "Akpeteshie" | 20 per centum of the ex-factory price | |
| 7. | Tobacco Products: | |
| (a) Cigarette | 50 per centum of the ex-factory price and a specific duty of 28 pesewas per stick | |
| (b) Cigars | 50 per centum of the ex-factory price and a specific duty of 28 pesewas per stick | |
| (c) Negrohead | GH¢280 per kilogramme | |
| (d) Snuff and other tobacco | GH¢280 per kilogramme | |
| (e) Electronic cigarette liquids falling under heading 24.03 of the Harmonised System and Custom Tariff Schedules, 2022 | 50 per centum of the ex-factory price and a specific duty of 50 pesewas per millilitre | |
| (f) Electronic cigarettes and similar personal electric vaporising devices falling under heading 85.43 of the Harmonised System and Custom Tariff Schedules, 2017: | ||
| (i) Electronic cigarettes | 50 per centum of the ex-factory price | |
| (ii) Electronic smoking devices | 50 per centum of the ex-factory price | |
| 8. | Plastic and plastic products listed under Chapters 39 and 63 of the Harmonised System and Custom Tariff Schedules, 2012 | 5 per centum of the ex-factory price |
| 9. | Other products: | |
| (a) Textiles | 0 per centum | |
| (b) Pharmaceuticals | 0 per centum |
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