Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 71(5)
The Commissioner-General shall consider a customs liability on importation or exportation extinguished where
(a) the amount due under this Act is paid;
(b) the declaration that gave rise to the liability is invalidated;
(c) the good: liable to duty are abandoned to the Government or destroyed under the supervision of the Authority;
(d) the goods liable to duty are destroyed or lost through no fault of the person liable to pay the duty;
(e) the Commissioner-General is satisfied that the goods have not been used or consumed in Ghana and that the goods have been exported from the country; or
(f) the goods are released for home use free of duty, or at a reduced rate of duty by virtue of their end-use and have been properly used or have been exported with the permission of the Commissioner-General.Sect
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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