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Customs News

SPECIAL OPERATIONS TO IMPOUND UNCUSTOMED VEHICLES Effective Monday 23rd April, 2018

SPECIAL OPERATIONS TO IMPOUND UNCUSTOMED VEHICLES

The Ghana Revenue Authority (GRA) wishes to inform the general public that effective Monday 23rd April, 2018 the Customs Division will undertake special operations to check the import duties and all requisite taxes payment status of all vehicles.  Uncustomed vehicles would be impounded.  Vehicle owners are therefore requested to take immediate steps to ensure that the requisite duties and taxes have been paid on their vehicles.  

COMMISSIONER-GENERAL

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Introduction of Customs House Agent Management System (CHAMS)

1.    Registration of users of National Single Window System (NSW)
The Ghana Revenue Authority (GRA) in line with Regulation 9 and 10 of Customs Regulation 2016, (L.I. 2248), has introduced the Customs House Agent Management System (CHAMS).  This is an automation of the process leading to licencing and renewal of licence of Customs House Agents (CHA).  

Accordingly, all existing Customs House Agents (CHA) and Self Declarants must register for right of use of any NSW system.

2.    Registration Procedure
A.    The following are required from all existing users:
•    For CHA, make sure your membership with a Freight Forwarder Association is valid and the association has your record fed into CHAMS.
•    Log on to https://chams.ghanastradinghub.com, using your company TIN and password as in the case of PAARS.
•    Select the option “Apply Using Existing Licence No” and provide your CHA Licence No. Prefix the number with a zero (0).  Example 0998.
•    Follow through and provide the necessary information and upload all required supporting documents and submit the form to GRA for approval

B.    The following are required of a new applicant:
•    Register with any Freight Forwarder Association and ensure the association has your record fed into CHAMS.
•    Log on to https://chams.ghanastradinghub.com, using your company TIN and password as in the case of PAARS.
•    Select the option “New Applicant”.
•    Follow through and provide the necessary information and upload all required supporting documents and submit the form to GRA for approval.

Note that effective 1st April 2018, access to the use of the NSW system will be tired to the validity of this electronic issued licence.

For further enquiries or assistance, contact the Policy and Programmes Department of the Customs Division of GRA.  In addition, a process manual is available after you log in using your company details.

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Basis for Determining Customs Value for Duty Purposes

The Customs Division of Ghana Revenue Authority, wishes to clarify to the trading public the methods, procedures and processes it follows when valuing goods for purposes of taxation; as is currently done at the Customs Technical Services Bureau (CTSB).  These methods and procedures are as approved by, and in consonance with, World Trade Organisation (WTO) Agreement on Customs Valuation (ACV), and Customs Act, 2015 (Act 891)


The primary basis for determining customs value is the transaction value. The transaction value is the actual price paid or payable for goods imported into the country. This shall be adjusted to include the following: freight (cost of transport of the goods), charges for loading, unloading and handling associated with the transport for importing the goods into the country; and insurance (Please refer to Section 67 of the Customs Act 2015, Act 891.
Additionally, any adjustments and/or additions (Article 8) made to the price paid or payable (i.e transaction value) shall also be factored in where applicable.

The following conditions have to be fulfilled for transaction value to be accepted:
(a)    that there are no restrictions as to the disposition or use of the goods by the buyer;
(b)    that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
(c)    that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller;  and
(d)    that the buyer and seller are not related, or where the buyer and seller are related,  the relationship has not affected the value.
Where the Customs value cannot be ascertained on the basis of the transaction value, the other methods of valuation shall be applied, in hierarchical order, namely:
•    The transaction value of identical goods
•    The transaction value of similar goods
•    The deductive value method
•    The computed value method
•    The fall-back method.
Where there is reason to doubt the accuracy of the declared values, ACV permitsGhana Customs Administration the right and duty to request for additional information from the importer or reject such values and provide written explanation or justification for so doing.In order to provide an objective and scientific basis for doubting the accuracy of declared values, Customs may use Valuation Data base or benchmark values for risk management purposes.
The general trading public is therefore advised that in valuation practice, the cardinal principle underpinning the acceptance of a declared value as transaction value i.e. the price paid or payable is to provide TRUE, AUTHENTIC AND GENUINE trade documents viz:
I.    Commercial Invoice evidencing the sale/purchase;
II.    Bill of Lading covering the goods as described in the Manifest;
III.    Detailed and Comprehensive Packing List;
IV.    Any other applicable trade related document(s)
If all the above conditions are met by the importer or his /her agent, the transaction value would be accepted and a Customs Classification and Valuation Report (CCVR) issued within forty-eight hours.

COMMISSIONER-GENERAL

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Guidelines on The Export and Re-Export of Petroleum Products from Ghana

1.      INTRODUCTION
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.      AN EXPORTER SHALL
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
               Division.

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.  REGISTRATION OF BULK ROAD VEHICLES (BRVs)
    3.1    All BRVs shall be registered by the Petroleum Regulator in their respective
        countries;
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
Division;
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.  CUSTOMS DOCUMENTATION
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. ACTION AT CUSTOMS INTERMEDIATE CHECKPOINTS
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. ACTION AT THE EXIT POINT
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.
   
COMMISSIONER-GENERAL



 

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