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Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)

Section 4(3): Where goods remain in a customs-controlled area for more than fourteen days after being 
(a) entered under another customs procedure, 
(b) entered for export, or 
(c) sold by public auction under this Act, the goods are liable to forfeiture to the State unless the failure to move the goods is explained to the satisfaction of the Commissioner-General.


Subject : Customs duty and tax  

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