On the 10th of June 2026, in Accra, the Ghana Revenue Authority (GRA) in collaboration with the Institute of Leadership and Development (INSLA) conducted a monitoring exercise at the Marina and Accra Malls respectively to check whether these outlets complied with the Excise Duty Amendment Acts 1108. The Excise Duty (Amendment) Act 1108 of 2023, imposes a 20 percent tax on sugar-sweetened beverages (SSBs) sold in Ghana, aiming to reduce unhealthy beverage intake, promote healthier lifestyles, and enhance health financing for the treatment of Non-Communicable Diseases (NCDs).
The Institute of Leadership and Development is a civil society organization for the strengthening of leadership capacity and the promotion of development. INSLA in collaboration with GRA is implementing a project themed/ titled Strengthening Capacity on the Implementation and Enforcement of the Excise Duty Amendment Act 2023/SSB Tax in Ghana, also known as the Sugar-Sweetened Beverages (SSB) Tax Project. The project aims to reduce the impact of Sugar-Sweetened Beverage (SSB) consumption so that it is no longer a matter of public health concern and to support the effective enforcement of the Excise Duty (Amendment) Act 1108 of 2023.
During this monitoring exercise, it was observed that majority of the sugar sweetened beverages in the malls visited has the tax stamps affixed on them though it was surprising to note that some tax stamps were wrongly fixed on the products. The wrongly affixed stamps were situations whereby tax stamps for specific products were affixed on different products. Another thing noted was that some alcoholic products had wrong affixed stamps. In the course of the exercise, products that did not have any stamps both sugar sweetened beverages and alcoholic beverages were seized by the Ghana Revenue Authority. The seized products comprise of foreign can juices and alcoholic beverages. Notices of seizures were served to the managers of the outlets were products that were not in compliance with the Excise Duty Acts were seized and asked to report to the Excise department for further processes.
The team used this exercise as a medium to also advise attendants on the importance of the tax stamps affixed on the beverages. They explained that the monies accumulated as a result of compliance to the excise duty amendment act serves as a source of revenue for government. The excise duty amendment act also serves as a deterrent for people to desist from consuming these sugar sweetened beverages which are key factors contributing to Non communicable Diseases.
The team also educated the people (customers) and managers on ensuring that products they purchase or sell should have the required tax stamps affixed on them before buying them for consumption or sale. They also advised people to download the GRA stamp authenticator App to determine whether the tax stamp affixed on products were the required stamps so as to ensure that they were in compliance with the Excise Duty Amendment Acts 1108 of 2023 to avoid confiscation of their products by the GRA excise unit.
