GRA impounds goods sold without valid excise stamps

The Ghana Revenue Authority (GRA) has seized assorted goods found to be on sale without valid excise tax stamps as part of intensified enforcement of the country’s excise duty laws. Items bearing counterfeit, inappropriate or unidentified stamps were also confiscated, with affected owners required to pay a penalty equivalent to 300 percent of the tax due on the value of the goods before they can be reclaimed.

According to Chief Revenue Officer Kwabena Apau Awua Anto, the enforcement action forms part of broader efforts by the Authority to ensure compliance with excise tax regulations while educating the public on their obligations.

He explained that the seizures coincide with the rollout of the Sustained National Tax Education Programme under the Modified Taxation Framework, which was launched on November 5, 2025. The initiative is designed to promote voluntary tax compliance through continuous public engagement and awareness.

Excise duties apply to a wide range of commonly consumed products. Bottled water attracts a tax rate of 17.5 percent, beer 47.5 percent, and spirits 50 percent. Cigarettes and other tobacco products are taxed at 28 pesewas per stick in addition to a 50 percent ad valorem charge, while soft drinks, sweetened beverages and fruit or vegetable juices attract a 20 percent excise duty.

Under the law, all excisable goods must carry official GRA excise tax stamps as proof that the required duties have been paid and that quantities have been properly declared.

Inspections conducted by the Authority uncovered several violations, including the absence of tax stamps, the use of counterfeit stamps, and the application of local stamps on imported products. The GRA uses separate stamps for locally manufactured and imported goods, as well as distinct stamps for product categories such as water, soft drinks, spirits, wines and tobacco.

To help curb the sale of non-compliant goods, consumers have been encouraged to verify excise stamps using the GRA Tax Stamp Authenticator application. The app allows users to scan stamps to confirm details such as the manufacturer, product type and declared quantity.

The GRA also works closely with the Food and Drugs Authority to ensure that products meet regulatory certification requirements before excise stamps are issued, reinforcing consumer protection measures.

The Sustained National Tax Education Programme, which will run for three years, seeks to strengthen voluntary tax compliance and enhance domestic revenue mobilisation to support national development.