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Free Zone Regulations, 1996 (L.I. 1618)

Regulation 27 -(1)  A licensed enterprise shall keep in respect of any trade, business or manufacture carried on by it in the free zone, records and accounts in such form as the Board shall approve, and within such period as the Board shall specify, in respect of goods—
(a) brought into or removed from the free zone by it;
(b) received by it from another licensed enterprise; and
(c) disposed of by it to another licensed enterprise.
(2)  Records and accounts required to be kept under sub-regulation (1) of this regulation shall be kept at the business premises of the licensed enterprise.
(3)  The records together with all other books and documents containing particulars on which the records and accounts are based, shall be preserved by the licensed enterprise for as long as any of the goods to which they relate remain within the free zone and in any event for at least 3 years from the making of the record.

Subject : Free Zones  

Procedure to Follow


Not Avaiable

Responsible Institution


Ghana Free Zones Authority

5th Link Rd, East Cantonments[Near US Embassy] Accra,

Relevant Forms to Download

Not Available

Online System
Fees/ charges

Not Avaiable