Changes to Importation Process for Excisable Products

  • DATE17 Jan 2018

Introduction of Tax Stamps

The Ghana Revenue Authority (GRA) has announced that from 1st January 2018 all manufacturers and importers of excisable products are expected to fix holographic tax stamps to their products before they may be sold to consumers.

The introduction of the tax stamp is expected to improve tax compliance and increase government revenue. To reduce the financial burden upon industry the Government has agreed to subsidise the implementation by covering the full cost of the stamps for the first six months (to 30th June 2018) and subsequently 50 percent of the costs

Importers of the following good are impacted by the new regime:

Cigarette and Tobacco Products:
2402100000 Cigars, cheroots and cigarillos containing tobacco
2402200000 Cigarettes containing tobacco
2402900000 Cigars, cigarillos, cigarettes, etc, not containing tobacco
2403110000 Water pipe tobacco
2403190000 Smoking tobacco, whether or not containing tobacco substitutes in any proportion
2403910000 Homogenized or reconstituted tobacco
2403991000 Expanded tobacco
2403999000 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: Other: Other: Other

Soda, Beer and Water:
2201101000 Mineral waters
2201102000 Aerated waters
2201900000 Other unsweetened waters, ice and snow
2202100000 Waters (incl. mineral and aerated), with added sugar, sweetener, etc
2202901000 Energy Drink
2202909010 Malt drink
2202909090 Other: not malted drink
2203001000 Beer made from malt: in containers of 50 centilitres or less
2203009000 Beer made from malt: in containers of more than 50 centilitres
2206001010 Cider beer
2206001090 Other beer not made from malt, other
2206009100 Palm Wine
2206009900 Other fermented beverages (other)

Spirits and Wine:
2204100000 Champagne and sparkling wine.
2204210000 Wine (not sparkling); grape must with by alcohol in; <=2L containers
2204299000 Other
2204300000 Other grape must
2205100000 Vermouth and other wine of fresh grapes, flavoured: <=2L containers
2205900000 Vermouth and other wine of fresh grapes, flavoured: >2L containers
2208201000 Brandy
2208209000 Spirits obtained by distilling grape wine or grape marc: Other
2208300000 Whiskeys
2208400000 Rum and Taffia
2208500000 Gin and Geneva
2208600000 Vodka
2208700000 Liqueurs and cordials
2208900000 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume, spirits, liqueurs and other spirituous beverages

Further information on changes to the importation process may be found in the below guide.