Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 76
(3) A person who carries on an activity that involves the storage, working or processing of goods placed under the inward processing procedure or the processed products, shall keep records in a form approved by the Commissioner-General.
(4) A person discharges the inward processing procedure where one of the following occurs:
(a) the goods placed under the inward processing procedure or the processed products, are placed under another customs procedure;
(b) the goods placed under the inward processing procedure have been exported from Ghana in the same condition as imported;
(c) the processed goods have been exported;
(d) the goods placed under the inward processing procedure or the processed products have been destroyed with no waste remaining to the satisfaction of the Commissioner-
General; or
(e) the goods placed under the inward processing procedure or the processed products have been abandoned.
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
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