Customs and Excise Tariff (Amendment) (No. 2) Regulations, 1983 (L.I. 1291)
Regulation 5
(1) Every brewer who requires to use any description of sugar in the brewing of beer shall, before he begins to store or use it, allocate and mark a room on his premises (hereafter referred as the "sugar store") for the purpose of storing such sugar.
(2) No brewer shall receive on the premises in which a sugar store has been allocated any sugar unless it is accompanied by an invoice from the supplier thereof showing the marks on each package and the particulars of the description and the weight or quantity of the contents.
(3) All sugar received on such premises shall be immediately deposited in the sugar store and shall not be removed from it except for the purpose of being used in brewing in accordance with an entry in the brewing book.
(4) Accounts may be taken, as the Comptroller may direct, of every description of sugar received by a brewer as aforesaid, and any brewer to whom the Comptroller gives notice in writing that such accounts will be taken shall deliver to the proper officer the particulars of all sugar of each and every description on such premises and every invoice relating thereto; and such brewer shall thereafter and until further notice deliver to the proper officer all invoices relating to sugar of every description subsequently received on such premises.
(5) An officer, when required to do so by the Comptroller, shall keep an account of sugar of each and every description received by the brewer as aforesaid, and shall debit the brewer with the quantities specified in the invoices delivered to him, and credit the brewer with the quantities recorded in the brewing book as having been used in brewing.
(6) If, on taking account of the stock at any time, the quantity of any description of sugar on such premises of the brewer exceeds the quantity of that description which ought according to the account kept by the officer, to be on such premises, the excess shall be forfeited; and if the quantity be less than two per centum than the quantity which ought, according to the account kept by the officer, to be on the entered premises, the deficiency above such two per centum shall be deemed to have been used in the brewing of beer without due entry in the brewing book, and duty shall be charged in respect thereof as if the deficiency had been so used.
Procedure to Follow
- The company must be registered with a minimum capital of US$2,500,000.00 and must agree to maintain an amount of cash or cash equivalent determined by the Gaming Commission of Ghana.
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
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