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Excise Tax Stamp

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Excise Tax Stamp

The Excise Tax Stamp is a specially designed stamp with digital and other security features which is affixed on excisable goods to show that taxes and duties have been paid or would be paid. The stamp is affixed on specified excisable goods in Ghana whether locally manufactured or imported.

The specified excisable goods whether locally manufactured or imported shall be affixed with a stamp. Point of sale enforcement started from 1st March, 2018.

The Excise tax stamp is not a new tax. It is a means of identifying goods on which excise has been paid or will be paid.

Three (3) months after the coming into force of the law, any specified excisable product found displayed without the tax stamp will be liable to seizure and the person selling/distributing or displaying the product shall be liable to a fine not exceeding 300% of the duty involved or a term of imprisonment for not more than five years or both.

The Purpose of Excise Tax Stamp

  • To control the importation and local production of excisable goods (products) for revenue purposes.
  • Check illicit trading, smuggling and counterfeiting of excisable products.
  • Check under-declaration of goods.
  • Protect and increase tax revenue.

Products that Attract Excise Tax Stamp

  • Cigarettes and other tobacco products;
  • Alcoholic beverages whether bottled, canned, contained in kegs for sale or packaged in any other form;
  • Non-alcoholic carbonated beverages whether bottled canned or packaged in any other form.
  • Bottled Water etc.
  • Any other excisable product prescribed by the Finance Minister.

Taxpayer Registration for Excise Tax Stamp

Anyone who intends to manufacture or import excisable products is required to apply for registration. An importer or manufacturer qualifies to be registered if the applicant has a valid Taxpayer Identification Number (TIN). The importer or manufacturer can apply in writing to GRA to be registered. The registration could also be done online through the Excise Tax Stamp portal www.ghanataxstamp.com

Obligations under the Excise Tax Stamp

The following are the obligations under the Excise Tax Stamp regime:

  1. Manufacturers and importers of excisable goods are required to affix each product unit with the Excise tax stamps before those goods are put on sale or released into the channels of trade in the country
  2. Excise tax stamps are required to be affixed in the form and have the features determined by the GRA and issued by the Authority

Excise Tax Stamps On Textiles

The Excise Tax Stamp Act, 2013 (Act 873) has been amended to include textiles as part of goods requiring excise tax stamps. The excise tax stamp is to be affixed on every six (6) yards of locally manufactured textiles.

Objective of Excise Tax stamp on Textiles

To curtail the counterfeiting and smuggling of cheap textile to the detriment of the local textile industry. Local manufacturers and importers of textiles are required to register with the Ghana Revenue Authority to enable them obtain the stamp.

Location

The Excise unit is located on the 3rd floor of the Revenue Towers  behind Frankies Restaurant 200 metres uphill from the Oxford street.