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

Section 91
A person shall pay duty on warehoused goods that are entered for use within the country based on
(a) the Cost, Insurance and Freight value in convertible currency,
(b) the rate of duty, and
(c) the rate of exchange at the time of ex-warehousing.

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