In certain circumstances, the Ghana Revenue Authority can repay an amount of a customs import duty paid on the importation of goods into the country. Section 104 of the Customs Act 2015, Act 891 provides for such customs import duty refund.
The Authority can either:
You import goods in pursuance of a contract of sale and had paid the duty but the description, quality, state or condition of the goods at the time of release from customs custody was not in accordance with the contract, and you have either:
The goods are shipped without the consent of the consignee and duty has been paid, provided that:
You have over-paid the amount of duty due
You have paid other charges other than a duty and the Authority ascertains that the charges were erroneously or excessively assessed or collected
You have paid money as a penalty, and the Authority determines that the penalty:
The duty was paid prior to the forfeiture of goods, and the goods are indeed forfeited under the Customs Act 2015, Act 891
The Authority may remit or refund the duty due or paid on goods that are lost by accident where the goods were:
The Commissioner-General shall direct goods that are abandoned by the owner as not worth the duty while in the charge of a proper officer to be destroyed or disposed of at the expense of the owner. Customs Act, 2015 72 Act 891
The duty payable or paid by a person on goods pre-entered under the Customs Act, 2015, Act 891, where:
The Authority shall withdraw, reverse or demand for the repayment of import duty refunded where:
(a) It is established that the authority short-levies or refunds a duty in error; or
(b) It establishes that a person owes duty or tax arrears that person shall within thirty (30) days of a written request by the Commissioner – General refund the money or pay the duty or tax arrears owed.
Any person who is dissatisfied with a request above may appeal against the request within fifteen (15) days.
Where Commissioner-General does not receive an appeal within the relevant period and the period expires, the Commissioner-General shall take adequate measures to ensure that the person does not transact any business with the Authority and that person pays the duty in arrears.