Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 104(5)
The Commissioner-General shall refund money that has been paid as a penalty, where the Commissioner-General determines that the penalty
(a) did not accrue;
(b) accrued in an amount less than the amount paid; or
(c) is mitigated to an amount less than the amount paid.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
Not Avaiable
Loading. Please wait....