The Ghana Revenue Authority (GRA) has clarified that excise duty is levied on excisable products rather than on individuals involved in their sale or purchase.
According to the Authority, the tax applies directly to specific goods classified as excisable under Ghana’s tax regime, and not to the buyer or seller in a transaction.
The GRA explained that the purpose of excise duty is to generate revenue for the state through the taxation of selected products, in line with established fiscal policy.
It added that the charge is embedded in the product itself, meaning it is imposed at the point of production or importation, depending on the item concerned.
The clarification is intended to improve public understanding of how excise duty works within Ghana’s tax system and to dispel common misconceptions about who bears the tax burden.
