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

Regulation 31(1)  -Thirty percent of the annual production of goods and services of a free zone enterprise may be sold in the national customs territory and shall be subject to the applicable taxes and duties.
(2) Goods given free of charge to any person in a free zone and intended to be used or consumed in the national customs territory outside the free zone shall be subject to the applicable taxes and duties and shall be regarded as part of the 30% of the total annual production to be sold in the national customs territory.



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

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