Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 71(2)
The following persons are responsible for the payment of duty incurred in subsection (1): (a) an importer or an agent of the importer who imports goods specified in paragraph (6/ of subsection (1);
(b) a person who imports or who aids in the introduction of goods specified in paragraph (b) of subsection (1);
(c) a person who acquired or unlawfully held goods specified in paragraph (b) of subsection (1);
(d) a person who unlawfully removes or who aids in the removal of goods specified in paragraph (c) of subsection (1);
(e) a person who is required to fulfil the obligatioris arising from the use of the procedure under which the goods speciied in paragraph (d) of subsection (1) are placed; or
(f) a person who consumes, loses or uses goods specified in paragraph (e) of subsection (1).
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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