Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 107(4)
The Commissioner-General shall exempt a person from the payment of duty in respect of a removal article where the person proves to the satisfaction of the Commissioner-General that
(a) the removal article is intended for the personal use of that person or a member of the household of that person and are not imported in commercial quantities; and
(b) the person has lived outside the country for a continuous period of at least twelve months immediately prior to the return of the person to the country.
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....