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WITHHOLDING VAT

THE VALUE ADDED TAX ACT, 2013 (ACT 870)

AND WITHHOLDING VAT INTRODUCTION 

The VAT Act, 2013 (Act 870) was recently amended (VAT Amendment-No.2 Act 2017 (Act 954) to provide for the introduction of a VAT withholding scheme as a compliance tool and not a new tax among other things. The Amendment empowers the Commissioner-General to appoint a person as an agent to withhold VAT on payments made to suppliers who are VAT registered

This comes against the backdrop of the difficulty associated with the unfairness that is created by VAT registered taxpayers who charge VAT on their sales but do not comply with their filing and payment obligations This scheme enables the Commissioner General recoup the tax from VAT registered suppliers who supply inputs to VAT registered entities whose end products are zero-rated for example, and for which reason VAT refunds arising from the purchase of such inputs are paid to them.

WHAT IS WITHHOLDING VAT (WHVAT)?

WHVAT is a mechanism to account for and pay Value Added Tax on the supply of goods and services by the person making the payment. Commissioner General appoints Withholding VAT agents to withhold a portion of VAT on payments made to a VAT registered supplier and then the Agent remit to GRA

The scheme involves the declaration of VAT by the supplier and the withholding VAT agent.

HOW THE SCHEME WORKS

The scheme begins with the appointment of withholding VAT agent by the Commissioner-General.At the time of payment, an appointed VAT withholding agent must withhold 7% of the taxable value of all local taxable supplies made by a Standard Rated taxable person/supplier and the difference of 10.5% of the taxable value, along with the taxable value is paid to the taxable person/supplier.

By implication the withholding VAT scheme operate like a two cheque system where a supplier’s payment is split into two.  When the appointed agent makes payment to suppliers, they deduct 7% VAT on the taxable value and remit directly to the Ghana Revenue Authority.  

The balance of the payment that is the taxable value of the supply  and the 10.5% VAT of the taxable value is paid to the supplier to enable him recover his taxes paid on purchases or inputs.  

The withholding VAT agent immediately issues to the supplier withholding VAT certificate showing the amount of VAT withheld.  The certificate is used as input tax to reduce the total tax liability payable by the supplier on the VAT return.

It must be indicated that Under the scheme a VAT registered supplier who makes taxable supplies in respect of which VAT is to be withheld shall issue an invoice showing separately the total amount of VAT chargeable, that is using the VAT rate of 17.5% and declaring same on the VAT return

It must be also noted that exempt supplies do not qualify for withholding VAT provisions.

The scheme dose not interfere with the agreed payment arrangements and credit terms between the supplier and their customers

THE APPOINTMENT OF WITHHOLDING AGENTS 

 The Commissioner General shall in writing appoint withholding agents and they would include   VAT registered entities whose supplies are zero rated and then selected Government and other VAT registered entities

The names of these agents will be published in the media.

A withholding VAT agent continues to be an agent until the appointment is revoked by the Commissioner General

FILING OF RETURNS BY SUPPLIERS TO WITHHOLDING VAT AGENTS

The introduction of the scheme does not change the procedures for submitting VAT returns and accounting for VAT charged by VAT registered suppliers of VAT withholding agents.

The VAT registered taxpayer who is making supplies and has suffered withholding VAT would continue to file their VAT returns and account for VAT in accordance with the provisions of the VAT Act ,2013 (Act 870) to the Ghana Revenue Authority which is by the last working day of the month immediately following the month to which the return relates. These supplies would continue to account for VAT on its sales at 17.5% 

FILING OF RETURNS BY WITHHOLDING VAT AGENTS

The appointed withholding VAT Agent is also required to file a Withholding VAT returns by the 15th of the month immediately following the month to which the return relates 

Where no tax is withheld with respect to a period for which the withholding agent would otherwise remit tax to the Commissioner General under the provisions of the VAT Act ,2013 (Act 870), the tax withholding agent shall furnish the Commissioner General with a return showing that no tax was withheld in that period. That is would file a NIL Return

RESPONSIBILITIES OF AGENTS

i. Withhold from payment to a VAT registered supplier, 7%  of the taxable output value of standard rated supplies;

ii. Issue a withholding VAT credit-certificate at the time of making payment for the standard rated supplies

iii. Not later than the 15th day of the month immediately following the month to which the returns relates:

a. Submit to the Commissioner General a Withholding VAT returns relating to the VAT & NHIL withheld for each period

b. Pay the amount withheld for each period to the Commissioner General.

Discharge all other duties and obligations applicable to them under the VAT law

RESPONSIBILITIES-SUPPLIER

i. Account for the full output tax (at 17.5%) charged to withholding VAT agents on standard rated supplies on their monthly VAT & NHIL returns

ii. Retain the withholding VAT credit-certificates issued to them by withholding VAT agents as proof for qualification for input tax deduction

Discharge all other duties and obligations applicable to them under the VAT law

It must be noted that failure to register for VAT, failure to charge the tax, failure to issue the VAT invoice for taxable supplies made, failure to submit returns, failure to provide information requested by the Commissioner-General and evasion of tax payment all constitute offences under the VAT Act 2013 (Act 870). Offenders are liable for various sanctions including seal off or closure of business premises, imposition of penalties and legal prosecution.

 

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TAX AMNESTY

GUIDELINES ON THE TAX AMNESTY ACT, 2017 (ACT 955)

 

Tax amnesty is a limited-time opportunity for taxpayers and potential taxpayers who have defaulted in any of their FOUR (4) BASIC TAX OBLIGATIONS, namely; Registration with GRA, filing of tax returns by due dates, paying taxes on due dates and making full disclosure (complete and accurate) of Financial Reporting, to discharge their obligations voluntarily in exchange for forgiveness of and /or in some cases the tax, interests and penalties without fear of prosecution.

 

2.0    OBJECTIVES

The tax amnesty programme is aimed at:

·       facilitating the regularization of the tax affairs of persons who have defaulted in meeting their tax obligations;

·       updating the GRA data base

·       improving the tax compliance culture; and

·       broaden  the tax net

The Tax Amnesty Act, 2017 (Act 955) is specifically designed to afford:

      (a ) taxpayers registered with the Ghana Revenue Authority (GRA) the opportunity to voluntarily submit their outstanding tax returns and pay the relevant taxes on all previously undeclared taxes without being made to pay the penalties and interest that otherwise will have been imposed for such default under the provisions of the Revenue Administration  Act, 2016 (Act 915) and other tax laws administered by the Commissioner - General.

And

(b) Potential taxpayers who are not registered with the GRA but who earned profits or other incomes in previous years will also have the opportunity to register with the Authority and submit all outstanding tax returns for the relevant period without payment of the relevant tax, penalties and interest that will otherwise have been due on those incomes.

 

3.0 When can a person apply for the tax amnesty?

The tax amnesty is designed to operate for a limited time period ending on 30th September, 2018. In effect an application for the amnesty must therefore be submitted to the GRA on or before 31st August, 2018.

 

4.0 Who qualifies for tax amnesty?

Under the provisions of the Tax Amnesty Act, 2017 (Act 955), tax amnesty is available to the following categories of persons:

i.       A person who:

 (a) is registered with the Ghana Revenue Authority but has not submitted all returns or amended returns, containing a full disclosure of all previously undisclosed liabilities up to 2017 year of assessment

and

(b) Pays up all assessed and outstanding taxes

 

ii.      A previously unregistered person who registers with the Ghana Revenue Authority before 30th September,2018 and files income tax return for 2014,2015,2016 years of Assessment

5.0   Requirements for tax amnesty

To benefit from the tax amnesty;

(a)        A person who has registered with the Ghana Revenue Authority previously but has not submitted all previous returns or made full disclosure of all liabilities in previous years of assessment is required to;

 

i.            submit all outstanding returns or amended returns (Copy Attached-Appendix 1, What constitutes a tax return?) with full details of all undisclosed liabilities within the qualifying period”;

and

ii.           pay all taxes assessed and any taxes due or outstanding under the provisions of the various tax laws

It must be noted that no penalties or interest shall be imposed on such person for the failure to file the tax returns or make full disclosure of liabilities, once the requirements indicated above are met.

(b)        A person who is liable to pay tax on incomes earned for the 2014, 2015 and 2016 years of assessment but who has not registered with the Ghana Revenue Authority is required to;

i.            Register with the Ghana Revenue Authority on or before 30TH September 2018

ii.           Submit all outstanding tax returns with full disclosure of previously undisclosed incomes was earned within the 2014, 2015 and 2016 years of Assessment

Such person will not be made to pay the taxes, the penalties and interest that will otherwise be due under the provisions of the laws once the above requirements are met.

6.0    Who does not qualify for tax amnesty?

The tax amnesty does not apply in respect of a tax if the person who should have filed tax return(s) and/or paid the tax(s) in the qualifying period but;  

                 (i)        has been notified by or on behalf of the Commissioner-General or by of an assessment or additional assessment in respect of the tax or any matter relating to the tax;

                (ii)        is under audit or investigation by or on behalf of the Commissioner- General in respect of an undisclosed income or a matter relating to that undisclosed income unless the person makes full disclosure and declares and pays  the accrued liabilities before the conclusion of the audit or investigation;

              (iii)        has been notified by or on behalf of the Commissioner-General of an enforcement action relating to failure to submit returns or pay any tax assessed or due; or unless that person submits the returns or make immediate payments of any taxes assessed or due.

              (iv)        has failed to comply with the provisions of any of the tax laws administered by the Commissioner General relating to submission of returns or the payment of taxes that would be due from 1st January ,2018

 

7.0 Application for tax amnesty

A person who qualifies for tax amnesty is required to submit an application for amnesty to the Commissioner-General on a Tax Amnesty Application form (Copy attached-Appendix 2) which can be obtained from any office of the GRA in the country. Or visit the website, www.gra.gov.gh

The application form must be properly completed and submitted:

i.            at any time during the period commencing from 1st January 2018 and ending on 31ST August 2018 together with disclosure forms (Copy attached –Appendix 3a&3b) ;

ii.           the returns of income for the relevant years of assessment as indicated in item 4.0 above with a statement of all assets (at cost) and liabilities as at the end of the 2017 year of assessment where applicable; and

iii.         in the case of a person registered with the Ghana Revenue Authority, returns or amended returns ,containing  a full disclosure of all previously undisclosed liabilities up to the 2017 year of assessment ,with full payment of all taxes assessed or due.

Where an applicant is unable to provide the full particulars of actual amounts on the application form or in any return or statement relating to the application, the applicant may provide a reasonable estimate of those amounts. Where an estimate is made under such circumstances it must be clearly indicated on the remarks column in Disclosure Form.

An applicant who is not previously registered with the GRA will be required to complete and submit a Registration Forms in addition to the Application form, Disclosure forms and the returns

8.0    Processing of applications

The Commissioner-General shall within thirty days after receipt of an application notify the applicant of the decision to grant or refuse the application. Where there is a refusal of an application the Commissioner-General shall specify the reasons for the refusal.

An applicant who is dissatisfied with a decision of the Commissioner-General to refuse that applicant the tax amnesty may, within thirty days of receipt of the decision, lodge a written complaint with the Commissioner-General for a review of the decision.

 

The Commissioner-General shall make a determination within thirty days of receipt of the complaint and notify the applicant accordingly.

9.0    Remission of Tax

It must be noted that the Tax Amnesty Act, 2017 (Act 955) does not derogate from the powers of the Commissioner-General to remit tax under section 65 of the Revenue Administration Act, 2016 (Act 915)  

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Excise Tax Stamp.

In accordance with the Provisions of the Excise Tax Stamp Act, 2013 (Act 873) specified Excisable products which are imported or locally produced are required to be affixed with Tax Stamps with specific features designed and supplied by the Ghana Revenue Authority before they are delivered ex-factory, cleared from any port of entry or presented for sale at any commercial level in Ghana.

The affected products are

i. All cigarettes and other tobacco products

ii. Alcoholic beverages whether bottled, canned, contained in kegs for sale or packaged in any form

iii. Non- alcoholic carbonated beverages whether bottled, canned or packaged in any form

iv. Bottled water

v. Any other excisable product prescribed by the Minister of Finance

As part of measures to ensure the smooth and effective implementation of the Tax Stamp programme, all importers and manufacturers of the affected products are required to register with the Ghana Revenue Authority (GRA)

The registration is mandatory under section 4 of the Act and it shall among others, enable GRA grant user access to the Tax Stamp Portal to the registered taxpayers for the administration of the programme

An applicant qualifies to be registered if the applicant is a manufacturer or trader with a valid Taxpayer Identification Number (TIN).

A foreign manufacturer who supplies goods to an importer shall also be required to be registered as set out in Registration form ‘A’ if the importer wishes the manufacturer to affix the Excise Tax Stamps on the goods before importation

Accordingly all affected taxpayers are required to visit the Tax Stamp Web portal at www.ghanataxstamp.com and complete the Registration Form A.

For offline registration taxpayers may collect, complete and submit the prescribed registration Form A to their local GRA office for onward transmission to the office of the Commissioner General

COMMISSIONER GENERAL

GRA – INTEGRITY FAIRNESS SERVICE

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Excise Tax Stamp

The Ghana Revenue Authority (GRA) which is under the Ministry of Finance is responsible for the collection, protection and accounting for tax revenue on goods and services.

 Over the years, considerable revenue has been lost through illicit trade. Illegal operators within Ghana smuggle tobacco, spirits and other alcoholic beverages into the country as well as indulge in the sale of counterfeited products. What is more, the under declaration of quantities of these goods, both imported and locally produced, has led to significant loss of revenue. Goods in transit, particularly cigarettes which are often diverted or smuggled back into the country and sold on the market are difficult to detect.

 These illegal activities cause significant revenue loss to Government and also put legitimate brand owners and businesses at a competitive disadvantage. 

 Further, the counterfeited products are extremely dangerous to consumers as these goods are typically of much lower quality and may contain poisonous constituents which adversely affect the health of consumers. 

 These developments have necessitated various measures for improving current inspection, verification and monitoring procedures towards increasing revenue as well as address the other issues raised.

 The use of digital tax stamps on selected excisable products (i.e. cigarettes and alcoholic beverages), has been identified as an effective means of addressing these challenges.

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TAXPAYER IDENTIFICATION NUMBER (TIN)

TAXPAYER IDENTIFICATION NUMBER (TIN)

The Commissioner-General of the Ghana Revenue Authority (GRA) reminds the general public that Registration Forms for the Taxpayer Identification Number (TIN), can be obtained from all GRA offices nationwide.  The registration process for TIN for both individuals and organisations is absolutely free of charge. 

The TIN is an-11-digit unique number given to identify you and enable GRA credit you whenever you pay your tax. 
Effective 1st April, 2018 please be reminded that without TIN you cannot carry out the following transactions:
•    Clear goods from the ports
•    Register your land documents with the Lands Commission
•    Obtain a Tax Clearance Certificate from GRA
•    Open a bank account
•    Register your company at the Registrar-Generals’ Department
•    Obtain payments for jobs/contracts done for government
•    File a case at the courts
•    Obtain a passport from the Passport Office
•    Obtain a drivers’ licence  and register your vehicle at the DVLA
•    Bid for contracts from government agencies
•    Conduct business with Ministries, Departments and Agencies
•    Conduct business with Metropolitan, Municipal and District Assemblies

 

For more information, please contact the nearest GRA office or e-mail Information to This email address is being protected from spambots. You need JavaScript enabled to view it.
Facebook: www.facebook.com/GRA-HQ
Twitter: www.twitter.com/GRA_HQ

COMMISSIONER-GENERAL
Visit our website: www.gra.gov.gh

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National Tax Campaign on Voluntary Compliance

On 1st November, 2017, Ghana Revenue Authority (GRA) launched a nationwide tax campaign on voluntary tax compliance.  The tagline for the campaign is #OurTaxesOurFuture.  The campaign is about developing and sustaining a national conversation on taxes; increasing awareness of Ghanaians on the importance of this important civic obligation and the disservice we do to our country if we do not pay our taxes.

The campaign is for all levels of taxpayers and potential taxpayers.  It is being carried out through the print, electronic, social media, stakeholder engagements, personal interactions and contacts, community outreach including engagements in churches, mosques, markets and compliance activities by GRA.  It is aimed at expanding the tax net, increasing revenue and increasing the level of voluntary compliance.

      What should the Public Do?
•    GRA expects businesses already registered to visit the tax offices nearest them to update their tax records and settle all outstanding liabilities or make arrangements to settle.
•    Businesses to inform GRA of any change in their business operations, (i.e. location, nature, directors etc.)
•    New businesses not yet registered with GRA to visit the tax offices and register their businesses
•    The doors of GRA are open for information on any tax issue.  GRA expects the public to provide information on unregistered businesses in their communities to GRA.
Additionally, a Complainant Award Scheme is in place for informants who are assured of strict confidentiality.
I Pay My Tax, do you?
# OurTaxesOurFuture

For more information, please contact:
GRA Head Office, Off Starlets ’91 Road
(Opposite Accra Sports Stadium)
P.O. Box 2202, Accra
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.gra.gov.gh
Facebook: www.facebook.com/GRA-HQ
Twitter: www.twitter.com/GRA_HQ
Youtube: www.youtube.com/GRA-HQ

COMMISSIONER-GENERAL

 

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GRA NATIONAL TAX CAMPAIGN 2017 - Taxpayers-Nation Builders

GRA LAUNCHES NATIONAL TAX CAMPAIGN
The Ghana Revenue Authority has launched a campaign to deepen tax collection in Ghana.
The Campaign, themed “#OurtaxesOurFuture” seeks to open a national conversation on taxes and how they can be used to impact on the development of Ghana. 
Chairman for the launch of the campaign, Hon Paa Kofi Ansong, Member of the Council of State was very happy that GRA chose the theme “OurTaxesOurFuture” since the words convey a picture of hope and despair- hope because if we all get on board, paying the little taxes that we are supposed to pay our beloved country Ghana will have a better future; on the other hand, if we are not able to harness the taxes then the future looks bleak for us.

He said the campaign which was to create awareness and encourage more Ghanaians to pay taxes voluntarily for more development and a better Ghana must be handled effectively and efficiently. Hon Ansong said the campaign could not have taken place at a better time than this when the President, Nana Addo Dankwa Akuffo-Addo is calling on all Ghanaians to contribute their quota to national development.

The Commissioner-General of GRA, Mr. Emmanuel Kofi Nti said the campaign will undertake activities which will reawaken Ghanaians to their civic responsibilities is mostly targeted towards the informal sector. Mr Nti lamented that out of the 1.2 million registered taxpayers, about 1 million is from the formal sector with only 200,000 coming from the informal sector. There is therefore the need to bridge the gap between the two sectors by calling on all Ghanaians to contribute to national development. He said the campaign will be extensive and will involve activities such as stakeholder engagement programmes, radio/TV announcements and discussions, print media announcements, town hall meetings and dawn broadcasts.

The Minister of Finance, Mr. Ken Ofori-Atta also urged taxpayers to file tax returns, honour their tax obligations for better and free education, good health and other social infrastructure. He hinted that very soon government will sanction individuals, bodies and organisations who evade tax. He appealed to the public to help GRA to achieve its mandate of maximum revenue collection for national development.


Solidarity messages came from DFID, Ghana Union of Traders Association (GUTA), Catholic Bishops Conference, Institute of Public Relations Ghana, National Commission on Civic Education (NCCE) and Chartered Institute of Taxation (CITG). They all pledged to join the crusade to widen the tax net.

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GRA NATIONAL TAX CAMPAIGN 2017

GRA LAUNCHES NATIONAL TAX CAMPAIGN
The Ghana Revenue Authority has launched a campaign to deepen tax collection in Ghana.
The Campaign, themed “#OurtaxesOurFuture” seeks to open a national conversation on taxes and how they can be used to impact on the development of Ghana. 
Chairman for the launch of the campaign, Hon Paa Kofi Ansong, Member of the Council of State was very happy that GRA chose the theme “OurTaxesOurFuture” since the words convey a picture of hope and despair- hope because if we all get on board, paying the little taxes that we are supposed to pay our beloved country Ghana will have a better future; on the other hand, if we are not able to harness the taxes then the future looks bleak for us.

He said the campaign which was to create awareness and encourage more Ghanaians to pay taxes voluntarily for more development and a better Ghana must be handled effectively and efficiently. Hon Ansong said the campaign could not have taken place at a better time than this when the President, Nana Addo Dankwa Akuffo-Addo is calling on all Ghanaians to contribute their quota to national development.

The Commissioner-General of GRA, Mr. Emmanuel Kofi Nti said the campaign will undertake activities which will reawaken Ghanaians to their civic responsibilities is mostly targeted towards the informal sector. Mr Nti lamented that out of the 1.2 million registered taxpayers, about 1 million is from the formal sector with only 200,000 coming from the informal sector. There is therefore the need to bridge the gap between the two sectors by calling on all Ghanaians to contribute to national development. He said the campaign will be extensive and will involve activities such as stakeholder engagement programmes, radio/TV announcements and discussions, print media announcements, town hall meetings and dawn broadcasts.

The Minister of Finance, Mr. Ken Ofori-Atta also urged taxpayers to file tax returns, honour their tax obligations for better and free education, good health and other social infrastructure. He hinted that very soon government will sanction individuals, bodies and organisations who evade tax. He appealed to the public to help GRA to achieve its mandate of maximum revenue collection for national development.


Solidarity messages came from DFID, Ghana Union of Traders Association (GUTA), Catholic Bishops Conference, Institute of Public Relations Ghana, National Commission on Civic Education (NCCE) and Chartered Institute of Taxation (CITG). They all pledged to join the crusade to widen the tax net.

 

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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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Contact Us

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Tel: +233- (0) 302 904545

or

Tel 2: +233- (0) 302 904546

 

 

 

 

 

 

 

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