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

Section 104(3)
The Commissioner-General shill refund a duty within ninety days where the Commissioner-General ascertains that the duty that was assessed or paid in relation to the goods imported was in excess of the duty which should have been paid under the law.

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