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Special Import Levy Act, 2013 (Act 861)
The time-limited Special Import Levy, its exempt goods, current two percent schedule and amendment history through Act 1125.
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Read Act 861 provision by provision
The reader follows each extension of the charging period and preserves the two schedules created and later amended by Acts 869, 944 and 1004.
Long title: An Act to impose a special levy payable on imported goods at the point of entry and to provide for related matters.
Charge and scope
Sections 1–2MSL Business School · Legal Research Resource
Section 1Imposition of Special Import LevyAs amendedCurrent
There is imposed by this Act for the years 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025, 2026, 2027 and 2028, a Special Import Levy on imported goods to be paid at the point of entry and to be computed on the Cost, Insurance and Freight value of the goods.
Amendment history · 6 records
Special Import Levy Act, 2013 (Act 861)Original duration
Section 1 as enacted
There is imposed by this Act for the years 2013, 2014, and 2015, a Special Import Levy on imported goods to be paid at the point of entry and to be computed on the Cost, Insurance and Freight (CIF) value of the goods.
Special Import Levy (Amendment) Act, 2013 (Act 869)Substitution
Section 1
The charging years were restated as 2013 and 2014.
Special Import Levy (Amendment) Act, 2014 (Act 884)Extension
Section 1
The levy period was extended through 2017.
Special Import Levy (Amendment) Act, 2017 (Act 953)Extension
Section 1
The levy period was extended through 2019.
Special Import Levy (Amendment) Act, 2019 (Act 1004)Extension
Section 1
The levy period was extended through 2024.
Special Import Levy (Amendment) Act, 2025 (Act 1125)Extension
Section 1
The levy period was extended to include 2025, 2026, 2027 and 2028.
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Section 1AExempt goodsAs amendedCurrent
Goods specified in the First Schedule are exempt from the Levy.
Amendment history · 1 record
Special Import Levy (Amendment) Act, 2013 (Act 869)Insertion
Section 2
Goods specified in the First Schedule are exempt from the Levy.
Section 1A created a statutory exemption for the First Schedule goods.
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Section 2Computation of LevyAs amendedCurrent
The Levy imposed under section 1 shall be computed at the rates specified in the table set out in the Second Schedule.
Amendment history · 1 record
Special Import Levy (Amendment) Act, 2013 (Act 869)Cross-reference change
Section 3
The reference to the Schedule was changed to the Second Schedule.
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Administration and payment
Sections 3–5MSL Business School · Legal Research Resource
Section 3Administration of LevyCurrent
The Ghana Revenue Authority established under the Ghana Revenue Authority Act, 2009 (Act 791) shall administer the Levy imposed under section 1.
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Section 4Assessment, collection and recovery of LevyCurrent
The Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.C.L. 330) applies for the assessment, collection and recovery of the Levy imposed and for related matters with the necessary modifications.
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Section 5Payment into the Consolidated FundCurrent
The Commissioner-General of the Ghana Revenue Authority shall pay all amounts collected under this Act into the Consolidated Fund.
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Interpretation
Sections 6–6MSL Business School · Legal Research Resource
Section 6InterpretationAs amendedCurrent
In this Act, unless the context otherwise requires,
“Commissioner-General” means the Commissioner-General appointed under section 13 of the Ghana Revenue Authority Act, 2009 (Act 791);
“kit” means a completely knocked down motor vehicle or semi-knocked down motor vehicle; and
“Levy” means the Special Import Levy imposed under section 1.
Amendment history · 1 record
Special Import Levy (Amendment) Act, 2019 (Act 1004)Insertion
Section 3
A definition of “kit” was inserted for the automotive exemption added to the First Schedule.
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Schedules
Sections First–SecondMSL Business School · Legal Research Resource
First ScheduleGoods exempt from the Special Import LevyAs amendedCurrent
The goods in this Schedule are exempt under section 1A.
| Item | Tariff reference | Description |
|---|---|---|
| 1 | 3BF.54 | Educational, cultural or scientific materials |
| 2 | 3BF.57 | Fishing gear |
| 3 | 3BF.59 | Machinery, plant, apparatus and spare parts for agricultural purposes |
| 4 | 3BF.60 | Agro chemicals, veterinary drugs and specified poultry-feed ingredients |
| 5 | 3BF.61 | Jute bags imported by COCOBOD or approved agents |
| 6 | 4014100000 | Condoms |
| 7 | 8407210000 | Outboard motors |
| 8 | 8539311000 | Energy-saving lamps |
| 9 | 8543700011 | Energy-saving bulbs |
| 10 | 9307000000 | Cutlasses |
| 11 | — | Raw materials for local manufacture of HIV/AIDS drugs under Ministry of Health supervision |
| 12 | — | Raw materials for local printing of textbooks and exercise books through Ministry of Education tenders |
| 13 | — | Kits imported by registered automotive manufacturers or assemblers |
Amendment history · 2 records
Special Import Levy (Amendment) Act, 2013 (Act 869)Insertion
Section 4
The First Schedule was inserted with twelve exempt classes of goods.
Special Import Levy (Amendment) Act, 2019 (Act 1004)Addition
Section 2
Kits imported by registered automotive manufacturers or assemblers were added as item 13.
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Second ScheduleRate of Special Import LevyAs amendedCurrent
The current Schedule applies a two percent rate to all goods except the stated product groups.
| Description of goods | Rate |
|---|---|
| All goods except petroleum products under headings 27.09 and 27.10, fertilisers under Chapter 31, and machinery and equipment under Chapters 84 and 85 of the Harmonized System and Customs Tariff Schedules | 2% of CIF value |
Amendment history · 1 record
Special Import Levy (Amendment) Act, 2017 (Act 944)Substitution
Section 1
The earlier Schedule had a one percent machinery and equipment row and a two percent residual-goods row.
The Second Schedule was replaced with a single two percent rate row and the stated exclusions.
The current Second Schedule contains the two percent residual-goods rate and excludes the listed petroleum, fertiliser, machinery and equipment groups.
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Questions about the legislation
Act 861: legal status and application
How long does the Special Import Levy continue?
Act 1125 extends the charging years through 2028. The consolidated section 1 lists every year from 2013 through 2028.
What is the current statutory rate?
The Second Schedule applies a rate of two percent of CIF value to all goods except the specified petroleum, fertiliser, machinery and equipment groups.
Which goods are exempt?
Section 1A exempts the goods in the First Schedule. The Schedule contains thirteen categories, including specified educational, agricultural, health, printing and automotive inputs.
Why does section 4 cite P.N.D.C.L. 330?
That is the enacted wording of Act 861. P.N.D.C.L. 330 was repealed, so current collection and procedure must be applied with the present customs and revenue-administration framework.