Import Duty Refund

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GRA⋅Customs⋅Import Duty Refund

Import Duty Refund

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:

Repay i.e. refund an amount of import duty that has been paid or
Remit i.e. waive the payment of import duty that has not yet been paid

When GRA can Refund or Remit Import Duty

The Authority may allow a refund where

1. Contract of Sale

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:

Returned the goods to the supplier, with the approval of the Commissioner-General, or
Abandoned the goods in accordance with laid down procedure or destroyed the goods under customs control. (NB. This condition is applicable when the goods have not been subjected to use after release from Customs custody)

2. Goods Shipped without the consent of the Consignee

The goods are shipped without the consent of the consignee and duty has been paid, provided that:

The goods are not shipped or
The goods are returned to the consignor or
The goods are abandoned to the Authority or destroyed under the supervision of the Authority

3. Overpayment of Duty

You have over-paid the amount of duty due

4. Erroneous Charges

You have paid other charges other than a duty and the Authority ascertains that the charges were erroneously or excessively assessed or collected

5. Unaccrued penalty

You have paid money as a penalty, and the Authority determines that the penalty:

Did not accrue
Accrued in an amount less than the amount paid or
Is mitigated to an amount less than the amount paid

6. Duty paid prior to the forfeiture of goods

The duty was paid prior to the forfeiture of goods, and the goods are indeed forfeited under the Customs Act 2015, Act 891

7. Duty paid on goods that are lost by accident

The Authority may remit or refund the duty due or paid on goods that are lost by accident where the goods were:

- where the goods were on board a conveyance in a Customs-controlled area or warehouse or
- in the process of removing the goods into or delivering the goods from a Customs-controlled area or warehouse

(NB This condition is applicable where the Commissioner-General is satisfied that the goods have not been and will not be consumed by any person in the country)

8. Commissioner- General’s directive

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

9. Duty payable or paid by a person on goods pre-entered

The duty payable or paid by a person on goods pre-entered under the Customs Act, 2015, Act 891, where:

The Authority is satisfied that the goods will not be imported into the country because the goods are lost, destroyed or for any other reason or
The goods are not imported into the country within twelve months after the goods have been pre-entered

Claims for Import Duty Refund

You can make a claim for refund of import duty within Ninety (90) days of the date of release of the goods from customs’ custody.

Revocation of Import Duty Refund

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.