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Special Import Levy, 2013

Act 861 of 2013

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Special Import Levy, 2013
Citation
Act 861 of 2013
Date
15 July 2013
Language
English
Publication
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Ghana

Special Import Levy, 2013

Act 861 of 2013

AN ACT to impose a special levy payable on imported goods at the point of entry and to provide for related matters.

1. Imposition of Special Import Levy

There is imposed by this Act for the years 2013, 2014, and 2015, a Special Import Levy on imported goods to be paid at the point of entry and to be computed on the Cost, Insurance and Freight (CIF) value of the goods.

2. Computation of Levy

The Levy imposed under section 1 shall be computed at the rates specified in the table set out in the Schedule.

3. Administration of Levy

The Ghana Revenue Authority established under the Ghana Revenue Authority Act, 2009 (Act 791) shall administer the Levy imposed under section 1.

4. Assessment, collection and recovery of Levy

The Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.L. 330) applies for the assessment, collection and recovery of the Levy imposed and for related matters with the necessary modifi­cations.

5. Payment into the Consolidated Fund

The Commissioner-General of the Ghana Revenue Authority shall pay all amounts collected under this Act into the Consolidated Fund.

6. Interpretation

In this Act, unless the context otherwise requires;“Commissioner-General” means the Commissioner-General appointed under section 13 of the Ghana Revenue Authority Act, 2009 (Act 791); and“Levy” means the Special Import Levy imposed under section 1.

Schedule (Regulation 2)

Rate of Special Import Levy

S/No.Description of goodsRate of Levy
1.Machinery and Equipment listed under Chapters 84 and 85 of the Harmonized System and Customs Tariff Schedules 20121% of CIF value
2.All other goods except Petroleum Products listed under Headings 27.09 and 27.10 of Chapter 27 and fertilizers listed under Chapter 31 of the Harmonized System and Customs Tariff Schedules 2012.2% of CIF value

History of this document

29 December 2017 amendment not yet applied
15 March 2017 amendment not yet applied
31 December 2014 amendment not yet applied
15 July 2013 this version
Commenced
12 July 2013
Assented to
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