Advance Ruling FAQ’s

Importer,
Exporter,
A person, or authorized agent of a person, who has a demonstrable interest in the questions presented

Tariff classification
Rules of origin

Decision binding on Customs for future importation
Decision provides greater predictability and consistency for the trade
It reduces disputes as decision is made prior to importation
Decision allows for the quicker release of the goods

You can apply online using the url ‘external.unipassghana.com’
You will be required to register if not already registered on ICUMS using your Ghana Card or TIN

Five (5) products or five (5) issues.
More than five (5) products or issues require separate applications

No

Accept the proposals/request of the applicant
Modify the proposal/request of the applicant
Issue entirely different decision but based on applicant information
Decline application

Yes, within thirty (30) days of the issuance of the decision

Within ninety (90) days when all documentations are up

Largely effective from the date they are issued

Binding until overturned by the Commissioner

If the decision was based on false and incorrect information
If there are changes in fact and law
If a new judicial decision come into effect
If there is a change in interpretation of fact and/or law by Customs

Yes
Customs will give prior written notice to the applicant/recipient
Applicant or recipient will have the opportunity to defend him/herself

Yes; taking cognisance of all confidentiality requirements