Customs

Generally, the following goods are exempted from duty – Diplomatic goods, free zones, transit goods and goods imported by privileged persons and institutions

No. It is mandatory to submit original and genuine documents for Customs clearance

Yes. Import declaration is not meant only for duty purposes. It aids in gathering statistics and other Customs controls.

 No

When you fall within the categories of privileged persons and institutions granted by law and when the exemption has been appropriately approved by the relevant Authorities.

Goods that are prohibited by law. See more on prohibited goods here.

Restricted goods are only permitted upon satisfying certain conditions such as acquisition of licenses, permits, certificates, etc. Prohibited goods are not permitted under any conditions. They are liable to outright seizure upon importation. Read more.

Yes. Personal drugs/medicines being used by a passenger can be brought into Ghana. They should be in a labelled box/package.

Yes. This is possible under the Temporary Import Regime (Temporary Admission) under the following conditions;

• For Trade Fair/Exhibition
• For further processing
• For repairs and return
• For construction
• For personal use and other purposes

Requirements

• The importer must be a citizen who was previously resident outside the country
• The importer has lived outside the country for a continuous period of at least twelve months prior to his /her return.
• The importer must be above eighteen years

Personal Effects that are Exempted

• Removal articles intended for personal use
• Two liters of potable spirits, perfumed spirits, mineral water, soft drinks or wine
• Cigars, cheroots, cigarettes, snuff or tobacco not more than five kilograms in weight or one cartoon of twenty packets

Items Not Exempted

• Motor vehicle
• Spare parts
• Building materials
• Goods in commercial quantities

An application and plan need to be filled out, the warehouse must be inspected and a number of requirements met. See full procedure and requirements here.

To operate a bonded warehouse, one must obtain a valid license from Customs after the Commissioner General is satisfied that all the necessary conditions have been met and the warehouse is covered with the appropriate bonds.

within a certain period.

All passengers pay Customs duties on dutiable goods except those specifically exempted by law.

Customs duties on general goods are assessed based on the Cost (FOB), Insurance and Freight (CIF) with the appropriate duty rates imposed according to the Harmonized Commodity Description and Coding System (HS Code).

All goods are subject to Customs duties except specifically exempted by law

Customs duties are paid by approved and designated means specified by the Customs Administration when the duties have been fully assessed. Read more here.

Yes, postal articles attract Customs duties in the country of importation. For more information on importing through the Post Office, see here.

Yes

Personal belongings including personal vehicles are admitted free of duty

All kinds of prohibited goods cannot be exported. See more on prohibited goods here.

Yes. Customs officers are mandated to arrest and prosecute offenders of the Customs laws.

Yes. It is an obligation for travelers arriving in Ghana to make either written or oral obligation to the proper Customs officers. Please see Passengers’ Obligations At Customs for more information.

It is a declaration made manually or electronically to the Commissioner – General, whether personally or on behalf of any person as agent of the particulars of a consignment of goods exported in connection with the export of goods under the Customs laws and regulations.

There are two (2) main types of Export; the Traditional Export (CPC is 10X01) and Non – Traditional Export (CPC is 10X02).

The Traditional Exports include Cocoa, Mineral Resources (e.g. Gold), Timber/Lumber and Electricity.

The Non – Traditional Exports includes Yams, Pineapples, Handicrafts, Cashew Nuts, Coffee, Canned Fish, Shea Butter, Kente Cloth, Cocoa Butter, Cocoa Liquor, Aluminum products, Textiles etc.

NB: CPC is Customs Procedure Code.

Yes you can because they constitute Non – Traditional Exports.

All exports are required by Customs laws and regulations to be covered by a declaration.

The declarations are also essential for statistical purposes and formulation purposes.

Where; at the air/sea port or the borders in case of overland exportation and through post.

When; Goods destined to leave the country are considered to be put on board an aircraft, vessel or a vehicle relative to the mode of transportation.