(AMENDMENT) (NO. 2) ACT, 2023 Act 1108 ARRANGEMENT OF SECTION Seaton First Schedule to Act 878 amended‘Act 1108 G \) ‘THE ONE THOUSAND ONEHUNDRED 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 ‘eer, reduce the excise duty on plastics and expand the coverage of the excise duty on plastics to imported plastic packaging and for related matters, DATEOF ASSENT: 23th Decomber 2023 Passe 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ace Dey (Amendment) (No 2) Ae 2003 NEB RST SCHEDULE (ection: 1, Sand 37) GOODS LIABLE TO EXCISE DUTY SNe] Commodi Deon RicorDoy_| [|e Waters intaing mineral waters Sr seseription whether or not Shaaining added suse, or ther Shectening matter or flavoured, Sha other non-alcoholic Beverages falling under heading, Seton and. 22.02 of she Hsrmonised System and Coston aft Schedles, 2017: So per conto of the exsaciony pice (i raed water 0 pert Fe Gd wowalebolic beet per een: of Gey eneray inks 0 per eaten oF () ether nonalcoholic drinks Eye of the mineral water 775 per centum ofthe (©) Distilled, bowled water ie (© Sachet water fo per centu Gay Froirjios,ntoing ape and |20 per centum of He Feet eeices,unfermened. [exfactory rice "eit containing adéed spins Mhetner or not containing adde Tiger o other sweetening matt ‘Bling onder heading 20.09 of the Harmonised System and (GSstom Tarif Schedules, 2017 3‘Act 1108, Excise Duty (Armendinent)(No, 2) et, 2023, “Malt drink: Percentage we of local (@) Less than 50 per centum of local raw material 20 per ceatom of the extactory price (©) 50 per centum to 70 per centum of local raw material 12.5 per centum of the| Jexfactory pce (©) Abowe 70 per centum of local raw material 10 per centum of the lextacory price Beer, stout other than indigenous beer! Percentage use of Toeal ra ‘material (@) Lass than 50 per centum of local raw materi [a7 per centum ofthe jexfactory price (©) 50 per centum 0 70 per centum of local raw material 32.5 per centum ofthe exctactory price (© Above 70 per centom of local aw material 10 per centum of the lextacrory price Cider beer Ja7.5 per centum oF the lexfactory price ‘Wines, Incnding sparkling wine 145 per centum of the lextacrory price Spirits, including “Akpeteshie”: (® Disilled or rectified 150-per centum of the lexfactory price © Blended or compounded 50 per centam of the ex-factory puee © Other (© Forusesolelyinlabortories in the compounding of drugs 0 per centumn (@ Denatured to the satisfaction 10 per centum of the ofthe Commissioner-General lex Retry price (i) “Akpeteahie” 20 per centum of the| lextactory priceExcise Duty (Armendoent) (Yo 2) Ac, 2028 Ack 1108 Tobacco Products: (@) Cigarere 50 per centom of the| Jexfactory price and 3} Specific duty of 23 pesewas pe sick © Cas 50 per centum of the ex factory price and 3] pecifie duty of | 28} pesewas per stick (@) Negrohead | OH8280 perklogrammne| (@) Snuff and ether tobacco (GHe280pertlogramme! (@) Hlestronic cigarette igus falling under heading 24.03 of the Hrmoaised System and Custom Teri Schedules, 2022 50 per centum of the fexfactory price and a| specific. duty of 50 pesewas per mliitre @ Blecroniecgareves nd similar personal elect. vaporisin ‘eying onder heading 85.48 of tie Harmonie System and Gostom Tariff Sehedates, 217 (Electron cgaretes 50 per contum of the| excfactory price GH Becronie smoking devices 50 per centum of the| ex-factory pice Pihatie and plastic products listed under Chapters 39 and 63 of the Harmonised System and Custom ‘Tan Schedules, 2012 5 per ceatum of the Jecfactory price (Other products (@) Textiles per cau (b) Pharmacevtieals Oper ceatumAct 1108 Excise Dury Amendment) (No, 2) Ae, 2023 Date of Gzzete notification: 29 December, 2023. ‘ices Enalnpnpmason TH 23) RSEIED