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

Section 84
(1) A person who destroys or steals goods that are warehoused commits an offence and is liable on summary conviction to a fine equal to the value of the goods and duty due on the goods in addition to a term of imprisonment of not more than ten years.
(2) The Authority is not liable to any legal action in respect of the goods that are destroyed or stolen.

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