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

Section 71(4)
The Commissioner-General shall not impose a duty on any person responsible for the payment of duty under this Act after the expiration of a period of six years from the date on which the liability was incurred except as provided in any law governing revenue administration in the country.

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