Exemptions (Amendment) Act, 2023 Act 1110

EXEMPTIONS (AMENDMENT) ACT, 2023 Act 1110
ARRANGEMENT OF SECTIONS
Section
1. Headnote before section 17 amended
2. Section 19A inserted
3. Section 34 of Act 1083 amended

Actino
REPUBLIC OF GHANA
The One Thousand one hundred and tenth
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
EXEMPTIONS (AMENDMENT) ACT, 2023
AN ACT to amend the Exemptions Act, 2022 (Act 1083) to provide a
waiver of customs duties and customs taxes in respect of the
importation of fishing gear for agricultural purposes and for related
matters.
Date of Assent: 29thDecember, 2023.
Passed by Parliament and assented to by the President
Headnote before section 17 amended
1. The Exemptions Act, 2022 (Act 1083), referred to in this Act as
the “principal enactment”, is amended by the substitution for the headnote
before section 17, of
"Personal Effects, Foodstuff, Equipment for Trial and Fishing Gear"
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nactment”, is amended by the substitution for the headnote
before section 17, of
"Personal Effects, Foodstuff, Equipment for Trial and Fishing Gear"
2

Exemptions (Amendment) Act, 2023 Actino
Section 19A inserted
2. The principal enactment is amended by the insertion after section
19, of
"Fishing gear
19A. Fishing gear imported for agricultural purposes and
(a) certified by the Minister responsible for
Fisheries and Aquaculture Development, and
(b) approved by the Minister
are exempt from customs duties and customs taxes.”.
Section 34 of Act 1083 amended
3. The principal enactment is amended in section 34 by the insertion
after the definition for “fee or charge”, of
““fishing gear” includes fishing float;”.
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ActlUO Exemptions (Amendment) Act, 2023
Date of Gazette notification: 29th December, 2023.
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