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Customs (Amendment) Regulations, 1986 (L.1. 1333)

Regulation 1—L.I. 1060 Amended.
The Customs Regulations 1976 (L.I. 1060) as amended by the Customs (Amendment) Regulations, 1983 (L.I. 1278) are hereby further amended as follows—
(a) by the substitution for sub-regulation (1) of regulation 9 thereof of the following—
"9. Overtime Fees.
(1) Persons who require the services of officers for any of the purposes of the Decree at times or on days other than or in excess of those hereinafter appointed for general attendance shall pay overtime at the rate of fifty cedis an hour or part thereof per every officer”;
(b) by the substitution for “¢20.00” wherever it appears in the second column of sub-regulation (2) of regulation 13 thereof of the figure “¢100.00”;
(c) by the substitution for sub-regulation (2) of regulation 102 thereof of the following new sub-regulation—
“(2) There shall be paid in respect of all such goods, not being goods the property of the Government of the territory to which they are consigned—
(a) in the case of vehicles, a fee of US $5 in respect of each vehicle; or
(b) in the case of any other goods a fee of US $1 the package or US $10 the tonne, whichever is the higher; 
to cover administrative expenses incurred in connection therewith”;
(d) by the substitution for the words “twelve cedis” appearing in regulation 136 (a) thereof of the words “thirty cedis”;
(e) by the substitution for the words “six cedis” appearing in regulation 136 (c) thereof of the words “fifteen cedis”;
(f) by the substitution for the words “one cedi” appearing in regulation 136 (d) thereof of the words “five cedis”;
(g) by the substitution of sub-regulation (2) (a) of regulation 142 thereof of the following—
“The owner of the small craft (non-fishing) shall pay a licence fee of one thousand cedis, and shall, if so required, enter into a bond in the Form C.B. 13 or C.B. 16 in such amount as the Comptroller may determine”; and
(h) by the insertion immediately after sub-regulation (3) of regulation 157 thereof of the following new sub-regulation—
“(4) There shall be charged in respect of each motor vehicle imported for temporary use a fee of US $5 to cover administrative expenses incurred in connection therewith.”

Subject : Export and Import Trade  

Procedure to Follow


Not Avaiable

Responsible Institution


Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium

Relevant Forms to Download

Not Available

Online System
Fees/ charges

Not Avaiable