The Commissioner-General of the Ghana Revenue Authority (GRA) has noted with concern the rising incidence of fuel smuggling through the abuse of the export and re-export regime.

The following guidelines are issued to stem the abuses and to prevent further loss of revenue.

Petroleum Service Providers (PSPs) engaged in the export and re-export of petroleum products are required to follow these guidelines for the documentation and removal of their respective consignments.

2.1     Obtain an export licence from the National Petroleum Authority (NPA) in order to qualify to lift petroleum products for export / re-export from any storage depot in the country mainly Tema and Bolgatanga.

2.2    Apply to the Customs Division of the Ghana Revenue Authority (GRA) to be registered as a self-declarant for purposes of Customs documentation.

2.3    Obtain a removal bond from an insurance company.  The procedure for obtaining the bond shall be as follows:
a)  An application shall be made to the Commissioner-General of the GRA
     for an estimate of the bond sum
    b)  An application under 2.3.a. shall include the following information:
         i.  The type of product and corresponding quantity intended for export/re-
         export over a ninety-day period.
        ii.  Country of destination.
    c) Upon the approval of the bond sum, the applicant proceeds to an
         insurance company for the issuance of the bond.
    d) Submit the bond to the Commissioner-General for authentication and
        approval through the Assistant Commissioner, Petroleum, Customs

2.4    Report to the Sector Commander, Tema Oil Refinery (TOR) or Bolgatanga with a copy of the signed bond and the export licence to commence loading.

    3.1    All BRVs shall be registered by the Petroleum Regulator in their respective
3.2    Such registration documents shall be submitted to the Ghana National
    Petroleum Authority for inspection and authentication;
3.3    The Chamber of Commerce of the receiving countries located in Ghana
    shall provide a list of all registered BRVs authorised to transport petroleum
products form Ghana  to the Assistant Commissioner, Petroleum, Customs
3.4    All approved BRVs as per 3.1 & 3.2 above shall be covered by Temporary
    Vehicle Importation (TVI) declarations;
3.5    All TVIs are to be submitted to the identified loading depots of the Customs
    Division together with the collection orders for approval before loading;
3.6    Customs shall seal the loaded BRV after loading.  Where an external
    agency has been contracted to seal the loaded trucks, their seal shall be an
    addition to the Custom seal.

4.1    Exporting company shall prepare export documents to cover BRVs and quantity loaded as follows:
        a)  Certificate of Origin (If it’s for direct export)
        b)  Customs Declaration forms
        c)  Customs Appendix Forms (Giving details of each BRV)
        d)  Invoice form Petroleum Service Provider (PSP) for export
        e)  Sales Purchase Agreement (SPA) or evidence of payment.

    4.2    The exporter shall submit the Customs Declaration with all the attachments
        to the Customs Officer-in-charge of the depot for processing.
4.3    The exporter shall obtain from Customs a hard copy of the details of all the
trucks conveying the consignment before final dispatch.  These details shall include the particulars of the truck as well as their respective loaded capacities, and the numbers of all the attached Customs seals.

5.1    At the intermediate checkpoints, officers shall conduct external examination to ensure that all seals are intact.
5.2    The checking officer shall record his findings on the Ghana Customs Management System (GCMS) workstation, and in a Customs register designed for the purpose.

6.1    At the exit point officers shall apply controls and ensure that the BRV’s exit with the product intact and report their observations as internal remarks in the GCMS and subsequently close the transaction.

These guidelines are for strict enforcement.  Any deviation from these guidelines may be penalized under existing legislation.

These guidelines take effect from 20th October, 2017.


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Tel: +233- (0) 302 675701-9/684363-686106/684363

Fax: +233- (0) 302 681163/664938








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