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

Regulation 2: (1) Within two hours after leaf tobacco or any other materials are received at a factory the licensee shall record the particulars of them in a Tobacco Leaf Stock book or another Materials Stock Book. (2) All such tobacco and other materials shall immediately on receipt at the factory be taken to and placed in a separate room or enclosure legibly and conspicuously marked with the words "Materials Store," and shall remain there until taken out for use as hereinafter prescribed or otherwise disposed of in a manner previously approved in writing by the Comptroller. (3) No other goods shall be put into or kept in the Materials Store at any time except in accordance with the written permission of the Comptroller.

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