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Customs

Frequently Asked Questions
GRACustomsCustoms

Clearing

 

What documents do you need when clearing goods from the airport?

 

What is the procedure for clearing goods at the Airport?

  1. Submit declaration in ICUMS front end by the clearing agent which must include all the requirements above before or after the goods arrive.
  2.   The ICUMS will process the declaration through Classification, Valuation and Approval.
  3.   Pay duties and taxes at the participating banks if declaration successfully processed through the ICUMS using the tax bill generated.
  4.   The Tax Bill Receipt from the bank is presented to the examination officer.
  5.   Goods which have already been scanned, will be physically examined upon discharge from the plane.
  6. Convey released goods to the exit gate for a security check accompanied by a way bill.
 

How can one become a Clearing Agent?

To become a Customs House/ Clearing Agent, you must prepare and submit the following documents:

  1. Letter of Application
  2. Letter of Recommendation from Association {Ghana Institute of Freight Forwarders (GIFF), Freight Forwarders Association of Ghana (FFAG), Customs Brokers Association of Ghana (CUBAG)}
  3. Tax Clearance Certificate
  4. Social Security and National Insurance Trust (SSNIT) Clearance
  5. Certificate of Incorporation
  6. Certificate to Commence Business
  7. Business Plan
  8. Company Staff List
  9. Personal Data Form (completed)
  10. Most recent Education Certificate
  11. Customs Proficiency/ Exemption Certificate (2 Certificates)
 

Can I clear my goods without any clearing agent?

Currently, clearance at the ports requires the use of clearing agents by law.

Declaration

 

How can I lodge export declarations?

 

What kind of goods are required to be declared in the Export Entry?

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.

 

If my export shipment does not carry any dutiable commodities, do I need to submit a declaration?

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.

 

If my import shipment does not carry any dutiable commodities, do I need to submit any import declaration?

Yes. All imports regardless of their status are required under Customs laws and regulations to be entered for statistical purposes i.e. to enable the Authority gather data on the volume of trade within a certain period.

Imports

 

Does the origin of the products that are imported play a part in the duties that need to be paid?

Yes. The origin of the goods plays very important part in determining the value of the goods which will eventually affect the Customs duties

 

What items are exempt from duty upon importation?

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

 

What if I cannot submit my original trade documents at the time of importation, Will I be able to clear my goods?

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

 

If my import shipment does not carry any dutiable commodities, do I need to submit any import declaration?

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

 

Can I import live animals (fish, birds, and other pets) and plants for commercial purposes?

 No

 

When are exemptions applicable on the goods I’m importing?

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.

 

Which goods can under no condition be imported?

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

 

What are the restricted and prohibited goods?

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.

 

Can a passenger bring his medicines into Ghana?

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

 

Can I import goods temporarily without payment of Customs Duties and VAT?

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
 

What are the personal effects a returning resident can bring along when settling in Ghana? Are they taxable?

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
 

What are the requirements for setting up a bonded warehouse?

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.

 

What do I have to know about operating a bonded warehouse?

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.

 

Do all passengers pay for Customs Duty?

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

 

How are Customs Duties assessed?

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).

 

Are all goods subject to Customs Duty?

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

 

Where, when and how are Customs Duty paid?

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

 

Do I have to pay Customs Duty if I receive my goods through the Post Office?

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

 

Are charitable donations liable to Customs duty charges?

Yes

 

What are the personal effects which tourists are allowed at Customs in Ghana?

Personal belongings including personal vehicles are admitted free of duty

Exports

Which goods cannot be exported under any conditions?

Can I be arrested when I commit a Customs offence?

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

Am I under any obligation to make a declaration to Customs upon arriving in Ghana?

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.

What is an Export Entry?

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.

 What kind of goods are required to be declared in the Export Entry?

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.

Can I export foodstuffs, fruits and vegetables to other countries?

Yes you can because they constitute Non – Traditional Exports.

If my export shipment does not carry any dutiable commodities, do I need to submit a declaration?

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 and when should I submit the Export Entry?

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.

Need Help ?

Please feel free to contact us for your Customs classifications and validation