GRA seizes unstamped drinks in 20% sugar tax enforcement exercise

GRA seizes unstamped drinks in 20% sugar tax enforcement exercise

The Ghana Revenue Authority (GRA) has seized products without the required tax stamps and issued notices to traders as part of efforts to enforce the 20 per cent tax on sugar-sweetened beverages in Ghana.

The exercise was conducted last Thursday in partnership with the Institute of Leadership and Development (INSLA) to assess compliance with the Excise Duty (Amendment) Act, 2023 (Act 1108).

A report on the exercise indicated that most of the sugar-sweetened beverages inspected had tax stamps affixed to them. Alcoholic beverages and tobacco products in the shops visited also bore tax stamps.

Products found without the required stamps were confiscated by the GRA’s Excise Units, while notices were served on the owners or attendants of the affected shops. They were directed to report to the relevant Excise Units for further action.

The report did not state the quantity or value of the products seized, the number of shops inspected or whether any arrests had been made.

During the exercise, officials from the GRA and INSLA educated shop owners and attendants on the purpose of tax stamps. They explained that revenue generated through compliance with excise duty laws contributes to government revenue.


The officials also explained that the sugar-sweetened beverage tax is intended to discourage excessive consumption of sugary drinks, which are associated with non-communicable diseases (NCDs).

Traders and consumers were urged to check that products intended for sale or consumption carried the required tax stamps.

The public was also advised to download the GRA Stamp Authenticator application to verify the authenticity of stamps affixed to products and identify goods that may not comply with the law.

The exercise forms part of a project being implemented by INSLA and the GRA under the title Strengthening Capacity on the Implementation and Enforcement of the Excise Duty Amendment Act 2023/SSB Tax in Ghana.

The project seeks to improve enforcement of the legislation and reduce the public health risks associated with the consumption of sugar-sweetened beverages.

INSLA is a civil society organisation that works to strengthen leadership capacity and promote development.