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

Section 12:
(10) A customs ruling shall not be issued where the request
(a) concerns a current or completed customs transaction;
(b) presents questions or transactions that are hypothetical in nature; or
(c) presents a question that is pending before a court.

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