 <p class="MsoNormal">  <span style="font-family: Arial">
                                              ARRANGEMENT OF REGULATIONS</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Regulation</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              1. Marking of factories and 
                                              warehouses</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              2. Recording and storage of 
                                              materials received</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              3. Recording materials taken out</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              4. Transfer of manufactured 
                                              tobacco to Products Store</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              5. Recording of manufactured 
                                              tobacco delivered from factory</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              6. Warehouse keeper to record 
                                              receipts</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              7. Warehouse keeper to record 
                                              deliveries</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              8. Particulars to be recorded</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              9. &quot;Nil&quot; entries</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              10. Balancing of stock books</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              11. Removal bond</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              12. Current books</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              13. Comptroller's discretion</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              14. Interpretation</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              15. Revocation.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              SCHEDULE</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              IN exercise of the powers 
                                              conferred on the Commissioner 
                                              responsible for Finance by section 
                                              270 of the Customs and Excise 
                                              Decree, 1972 (N.R.C.D. 114), these 
                                              Regulations are made this 11th day 
                                              of May, 1976.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 1&#8212;Marking of Factories 
                                              and Warehouses.</span></b></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Every factory and warehouse to 
                                              which these Regulations apply 
                                              shall be marked conspicuously on 
                                              the outside to the satisfaction of 
                                              the Comptroller with the words 
                                              &quot;Excise Factory&quot; or &quot;Excise 
                                              Warehouse&quot; followed by the 
                                              official number of the factory or 
                                              warehouse allotted by the 
                                              Comptroller.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">

                                              Regulation 2&#8212;Recording and Storage 
                                              of Materials Received.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) Within two hours after leaf 
                                              tobacco or any other materials are 
                                              received at a factory the licensee 
                                              shall record the particulars of 
                                              them in a Tobacco Leaf Stock book 
                                              or an Other Materials Stock Book.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) All such tobacco and other 
                                              materials shall immediately on 
                                              receipt at the factory be taken to 
                                              and placed in a separate room or 
                                              enclosure legibly and 
                                              conspicuously marked with the 
                                              words &quot;Materials Store,&quot; and shall 
                                              remain there until taken out for 
                                              use as hereinafter prescribed or 
                                              otherwise disposed of in a manner 
                                              previously approved in writing by 
                                              the Comptroller.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3) No other goods shall be put 
                                              into or kept in the Materials 
                                              Store at any time except in 
                                              accordance with the written 
                                              permission of the Comptroller.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 3&#8212;Recording Materials 
                                              Taken Out.</span></b></p>
                                              <p class="MsoNormal">

                                              <span style="font-family: Arial">
                                              (1) Not later than 4.30 p.m. on 
                                              any day during which any materials 
                                              are taken out of the Materials 
                                              Store for use in the manufacture 
                                              of cigarettes or other 
                                              manufactured tobacco, the licensee 
                                              shall record in the Tobacco Leaf 
                                              Stock Book or Other Materials 
                                              Stock Book, particulars of the 
                                              quantities so taken out and the 
                                              cigarettes or other manufactured 
                                              tobacco into which they have been 
                                              converted during that day.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) The licensee shall state in 
                                              the &quot;Remarks&quot; column the weight of 
                                              materials withdrawn from the 
                                              Materials Store but not converted 
                                              into finished products on that 
                                              particular day.</span></p>
                                              <p class="MsoNormal"><b>

                                              <span style="font-family: Arial">
                                              Regulation 4&#8212;Transfer of 
                                              Manufactured Tobacco to Products 
                                              Store.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) Not later than 4.30 p.m. on 
                                              any day during which any 
                                              cigarettes or other manufactured 
                                              tobacco have been manufactured the 
                                              licensee shall transfer them to a 
                                              separate room or enclosure legibly 
                                              and conspicuously marked with the 
                                              words &quot;Products Store.&quot;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              (2) The licensee shall at the same 
                                              time record particulars of all 
                                              goods so transferred in a 
                                              Cigarettes and Other Manufactured 
                                              Tobacco Stock Book.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3) All such cigarettes and other 
                                              manufactured tobacco shall 
                                              thereafter remain in the Products 
                                              Store until delivered from the 
                                              factory in accordance with 
                                              regulation 5 or otherwise in 
                                              accordance with the permission of 
                                              the Comptroller.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Regulation 5&#8212;Recording of 
                                              Manufactured Tobacco Delivered 
                                              from Factory.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Not later than 4 p.m. on any day 
                                              during which any cigarettes or 
                                              other manufactured tobacco are 
                                              delivered from the factory the 
                                              licensee shall record particulars 
                                              of such deliveries in the 
                                              Cigarettes and Other Manufactured 
                                              Tobacco Stock Book.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 6&#8212;Warehouse Keeper to 
                                              Record Receipts.</span></b></p>
                                              <p class="MsoNormal">

                                              <span style="font-family: Arial">
                                              Within two hours after the receipt 
                                              of any cigarettes or other 
                                              manufactured tobacco in a 
                                              warehouse, the warehouse keeper 
                                              shall record such receipts in a 
                                              Warehouse Stock Book.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 7&#8212;Warehouse Keeper to 
                                              Record Deliveries.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              Not later than 4.30 p.m. on any 
                                              day during which any cigarettes or 
                                              other manufactured tobacco are 
                                              delivered from a warehouse, the 
                                              warehouse keeper shall record such 
                                              deliveries in the Warehouse Stock 
                                              Book.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 8&#8212;Particulars to be 
                                              Recorded.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) Entries in the Tobacco Leaf 
                                              Stock Book, the Other Materials 
                                              Stock Book, the Cigarettes and 
                                              Other Manufactured Tobacco Stock 
                                              Book and the Warehouse Stock Book 
                                              shall be made in accordance with, 
                                              and shall give the particulars 
                                              called for by, the headings of 
                                              such books set out in Forms 1, 2, 
                                              3 and 4 respectively in the 
                                              Schedule hereto, together with 
                                              such other particulars as the 
                                              Comptroller may from time to time 
                                              require.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) In particular, but without 
                                              derogating from the generality of 
                                              paragraph (1) of this regulation, 
                                              the respective percentages of 
                                              locally grown and imported leaf 
                                              tobacco used in the manufacture of 
                                              cigarettes or other manufactured 
                                              tobacco shall be set out in the 
                                              &quot;Remarks&quot; columns of the 
                                              Cigarettes and Other Manufactured 
                                              Tobacco Stock Book and the 
                                              Warehouse Stock Book and where 
                                              more than one brand of cigarette 
                                              or other manufactured tobacco is 
                                              manufactured separate particulars 
                                              shall be kept in such books in 
                                              respect of each brand.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 9&#8212;&quot;Nil&quot; Entries.</span></b></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Except on Sundays and public 
                                              holidays throughout which a 
                                              factory remains closed in 
                                              accordance with the prior 
                                              permission of the Comptroller, 
                                              &quot;nil&quot; entries shall be made in the 
                                              books referred to in regulations 2 
                                              and 4 wherever such an entry is 
                                              applicable by reason of no leaf 
                                              tobacco or other materials having 
                                              been received or used or no 
                                              cigarettes or other manufactured 
                                              tobacco having been made or 
                                              transferred to the Products Store 
                                              or delivered from the factory for 
                                              any purpose.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 10&#8212;Balancing of Stock 
                                              Books.</span></b></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              The books referred to in 
                                              regulation 8 (1) shall be balanced 
                                              in a manner approved by the 
                                              Comptroller on the last day of 
                                              each month during which the 
                                              factory or warehouse is at any 
                                              time open and as soon as possible 
                                              thereafter, and in any case not 
                                              later than the fifteenth day of 
                                              the month next following or such 
                                              further time as the Comptroller 
                                              may allow, copies of all entries 
                                              made in the books during that 
                                              month, certified as correct by the 
                                              licensee or warehouse keeper 
                                              responsible for keeping such 
                                              books, shall be sent to the 
                                              Comptroller together with all due 
                                              but unpaid excise duty.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 11&#8212;Removal Bond.</span></b></p>
                                              <p class="MsoNormal">

                                              <span style="font-family: Arial">
                                              Before any cigarettes or other 
                                              manufactured tobacco may be 
                                              removed from a factory to a 
                                              warehouse the licensee shall enter 
                                              into such bond as the Comptroller 
                                              may require.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 12&#8212;Current Books.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              Where any book is required to be 
                                              kept under these Regulations in 
                                              respect of occurrences at a 
                                              factory or warehouse only one such 
                                              book of the type required shall be 
                                              kept in current use in any one 
                                              factory or warehouse.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 13&#8212;Comptroller's 
                                              Discretion.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) Notwithstanding anything 
                                              contained in these Regulations the 
                                              Comptroller may by writing under 
                                              his hand allow any person to 
                                              manufacture cigarettes and to pay 
                                              the excise duty due thereon in 
                                              such form and manner as he may 
                                              direct to meet the exigencies of 
                                              any case to which these 
                                              Regulations may not be 
                                              conveniently applicable.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) Any person who contravenes a 
                                              direction given under this 
                                              regulation shall be deemed to have 
                                              committed a breach of these 
                                              Regulations and shall incur a 
                                              penalty of ¢200.00 for every such 
                                              contravention, and in addition any 
                                              articles by means of which, or in 
                                              relation to which, the 
                                              contravention has been committed 
                                              shall be forfeited.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 14&#8212;Interpretation.</span></b></p>
                                              <p class="MsoNormal">

                                              <span style="font-family: Arial">
                                              In these Regulations&#8212;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;Comptroller&quot; means the 
                                              Comptroller of Customs and Excise;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              &quot;factory&quot; means premises licensed 
                                              under section 226 of the Customs 
                                              and Excise Decree, 1972 (N.R.C.D. 
                                              114) for the manufacture of 
                                              cigarettes;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;licensee&quot; means a person holding 
                                              a valid licence to manufacture 
                                              cigarettes issued under the 
                                              Customs and Excise Decree, 1972;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              &quot;materials&quot; includes all goods 
                                              capable of being used in the 
                                              manufacture of cigarettes or other 
                                              manufactured tobacco;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;other manufactured tobacco&quot; means 
                                              leaf tobacco prepared for smoking 
                                              or use in any way other than as 
                                              cigarettes and includes cigars and 
                                              snuff;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              &quot;warehouse&quot; means a warehouse used 
                                              for the storage of cigarettes 
                                              manufactured in Ghana.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 15&#8212;Revocation.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              The Excise (Cigarettes) 
                                              Regulations, 1953 (LN 431) are 
                                              hereby revoked.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">
                                              <span style="font-family: Arial">
                                              SCHEDULE</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">
                                              <span style="font-family: Arial">

                                              Form 1</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">
                                              <span style="font-family: Arial">
                                              TOBACCO LEAF STOCK BOOK</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">

                                              RECEIPTS INTO MATERIALS 
                                              STORES&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DELIVERIES FROM 
                                              MATERIALS STORE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MANUFACTURED 
                                              PRODUCTS REMOVED TO PRODUCTS 
                                              STORE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Folio No. of Cigarettes and O/M 
                                              Tobacco Stock Book </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">

                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Remarks&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ghana 
                                              leaf kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Imported leaf&nbsp;&nbsp; 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; Total 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; From whom 
                                              received&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Date&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ghana leaf&nbsp; 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Imported leaf kg.&nbsp;

                                              </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Total&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cigarettes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Other Manu- factured 
                                              tobacco&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">

                                              Total kg. </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Wastage kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>

                                              </p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Form 2</span></p>
                                              <p class="MsoNormal">

                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              OTHER MATERIALS STOCK BOOK</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              RECEIPTS INTO MATERIALS 
                                              STORE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DELIVERIES FROM 
                                              MATERIALS STORE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>

                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Date&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description of 
                                              Goods&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quantity 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; From whom 
                                              received&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Remarks&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>

                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">

                                              Form 3</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              CIGARETTES AND OTHER MANUFACTURED 
                                              TOBACCO STOCK BOOK</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">

                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Date&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RECEIPTS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              DELIVERIES&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">

                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Remarks&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Cigarettes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; O/M 
                                              Tobacco&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FOR CONSUMPTION IN 
                                              GHANA&nbsp;&nbsp;&nbsp;&nbsp; FOR REMOVAL TO A 
                                              WAREHOUSE OR FOR EXPORT OR USE AS 
                                              SHIPS' STORES&nbsp; </span></p>

                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Certificate No. and Date&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Cigarettes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; O/M Tobacco 
                                              kg.&nbsp; Certificate No. and Date&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Cigarettes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; O/M Tobacco 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Export entry No. and 
                                              date in the case of export or use 
                                              as ships' stores&nbsp; </span></p>

                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal">

                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Form 4</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              WAREHOUSE STOCK BOOK</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              &nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 9.0pt; font-family: Arial">
                                              Certificate No. and Date&nbsp;&nbsp;&nbsp;&nbsp; 
                                              RECEIPTS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              DELIVERIES&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Remarks&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
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                                              <span style="font-size: 10.0pt; font-family: Arial">
                                              Cigarettes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; O/M Tobacco&nbsp;&nbsp;&nbsp;&nbsp; 
                                              FOR CONSUMPTION IN 
                                              GHANA&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FOR REMOVAL TO A 
                                              WAREHOUSE OR FOR EXPORT OR USE AS 
                                              SHIPS' STORES&nbsp;&nbsp; </span></p>

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                                              <span style="font-size: 10.0pt; font-family: Arial">
                                              No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              Certificate No. and Date&nbsp; 
                                              Cigarettes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; O/M Tobacco 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Certificate No. and 
                                              Date&nbsp; Cigarettes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; O/M 
                                              Tobacco kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Export entry 
                                              No. and date in the case of export 
                                              or use as ships' stores&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

                                              </span></p>
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                                              <span style="font-size: 10.0pt; font-family: Arial">
                                              No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              kg.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal">

                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center; margin-left: 216.0pt">
                                              <span style="font-family: Arial">
                                              GENERAL I. K. ACHEAMPONG</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center; margin-left: 216.0pt">
                                              <span style="font-family: Arial">
                                              Commissioner Responsible for 
                                              Finance</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">

                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">
                                              <span style="font-family: Arial">
                                              Date of Gazette Notification: 28th 
                                              May, 1976.</span></p>