The Customs Technical Services Bureau (CTSB) is a unit which is mandated to provide the fundamental elements of Classification, Valuation and determination of Origin in assessing duty payable on goods in international trade. That is imports, exports, transit, etc. It is a specialised unit of the Division in the sense that it serves all Customs Stations within Ghana with the appropriate values for goods, determines the classification applicable according to the tariff (ECOWAS Common External Tariff and other Schedules, Ghana) and makes a determination of the origins of products.
The function of valuation, classification and determination of origin is centralised to ensure uniformity in the assessment of duty consistent with the theory of taxation which seeks to avoid discrimination (conforms to basic tenets of taxation viz, equity, certainty, fairness, economy)
It also has a risk unit which profiles applications based on various parameters which include Importers, Declarants, Mode of Transport, Goods Description among others and determines the process of clearance to be applied. The Unit uses statistical methodologies designed to provide objective compliance with Customs laws and regulations.