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

Section 49(6)
The declaration shall include the following:
(a) a genuine commercial invoice indicating
(i) the name and address of the buyer and seller;
 (ii) the date and terms of sale;
(iii) the quantity, weight or volume of shipment;
(iv) type of packaging;
(v) a complete description of goods;
(vi) the unit value and total value;
(vii) terms of trade, Cost Insurance Freight, Free On Board; and
(viii) shipping and insurance charges;
(b) a bill of lading;
(c) a classification and valuation report issued by the appropriate authority;
(d) a certificate of origin, where applicable; and
(e) an import permit, where applicable and
"(f) Letters of Credit, where applicable ; and
(g) bank guarantee or insurance cover".


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