Customs and Excise Tariff (Amendment) (No. 2) Regulations, 1983 (L.I. 1291)
Regulation 9:
(1) If any person for the purpose of selling any substance, describes the substance (whether in any notice or advertisement, or on any label, or in any other manner whatsoever) by any name or words which is, or are calculated to indicate that the substance is, or is a substitute for, or bears any resemblance to beer, or sells, offers for sale or has in his possession for the purpose of sale, any substance so described, that person shall be guilty of an offence unless he proves that either the customs duty or the excise duty chargeable on beer has been paid in respect of the whole of the substance.
(2) For the purposes of this regulation the name "ginger beer" or a reference to pito or any other similar locally brewed liquor by the name by which such beer has been generally known shall not in itself be taken to be calculated to give any such indication as is mentioned in paragraph (1) of this regulation.
(3) Any person who contravenes any of the provisions of this regulation shall for each contravention incur a penalty of ¢200.00 and any articles by means of, or in relation to which the contravention has been committed shall be forfeited.
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
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