Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 71(1)
A person incurs a customs liability for duty when
(a) imported goods that are subject to duties are entered for consumption by that person and the declaration is accepted;
(b) imported goods are unlawfully introduced into the country by that person;
(c) imported goods are unlawfully removed from a customs- controlled area or a free zone to another part of the country;
(d) that person fails to comply with conditions that govern the use of a customs procedure under which the goods have been placed; or
(e) goods imported in a free zone or customs-controlled area are used, consumed or lost other than as permitted under this Act.
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
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