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Customs and Excise (Tobacco) Regulations, 1976 (L.I. 1074)

Regulation 3: (1) Not later than 4.30 p.m. on any day during which any materials are taken out of the Materials Store for use in the manufacture of cigarettes or other manufactured tobacco, the licensee shall record in the Tobacco Leaf Stock Book or Other Materials Stock Book, particulars of the quantities so taken out and the cigarettes or other manufactured tobacco into which they have been converted during that day. (2) The licensee shall state in the "Remarks" column the weight of materials withdrawn from the Materials Store but not converted into finished products on that particular day.

Subject : Tobacco  

Procedure to Follow


Not Avaiable

Responsible Institution


Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium

Relevant Forms to Download

Not Available

Online System
Fees/ charges

Not Avaiable