Excise Duty (Amendment) (No 2) Act, 2023 Act 1108

EXCISE DUTY (AMENDMENT) (NO. 2) ACT, 2023 Act 1108
ARRANGEMENT OF SECTION
Section
First Schedule to Act 878 amended

Act 1108
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
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.
Passed by Parliament and assented to by the President
First Schedule to Act 878 amended
The Excise Duty Act, 2014 (Act 878) is amended by the substitution for
the First Schedule, of
2

to by the President
First Schedule to Act 878 amended
The Excise Duty Act, 2014 (Act 878) is amended by the substitution for
the First Schedule, of
2

Excise Duty (Amendment) (No. 2) Act, 2023 Act 1108
“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 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
3

ther sweetening matter
falling under heading 20.09 of
the Harmonised System and
Custom Tariff Schedules, 2017:
20 per centum of the
ex-factory price
3

Act 1108 Excise Duty (Amendment) (No. 2) Act, 2023
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-factory price
5. Wines, including sparkling wine 45 per centum of the
ex-factory price
6.

the
ex-factory price
4. Cider beer 47.5 per centum of the
ex-factory price
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 per centum
(ii) Denatured to the satisfaction
of the Commissioner-General 0 per centum of the
ex-factory price
(iii) “Akpeteshie” 20 per centum of the
ex-factory price
4

atured to the satisfaction
of the Commissioner-General 0 per centum of the
ex-factory price
(iii) “Akpeteshie” 20 per centum of the
ex-factory price
4

Excise Duty (Amendment) (No. 2) Act, 2023 Act 1108
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 GH4280 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. 3lastic 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
5

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
5

Act 1108 Excise Duty (Amendment) (No. 2) Act, 2023
Date of Gazette notification: 29th December, 2023.
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