Import Procedures

When importing goods into Ghana, the right procedures with respect to clearance of goods, must be adhered to after the goods have been shipped.

Goods will be successfully imported with the assistance of Customs Agents, following the procedure below:

Requirements

This section covers the documents required for clearing imported goods in Ghana. One must be in possession of the under-listed documents before or at the time the imported goods arrive at the ports of Ghana to facilitate the clearing process.

Original waybill or Bill of Lading
Attested invoice
Packing list
Import Declaration Form (IDF) from Ministry of Trade
Taxpayer Identification Number (TIN) from GRA or GhanaCard PIN
Required permit(s) from any of the regulatory agencies, dependent on the type of goods. i.e. Food and Drugs Authority (FDA), Ghana Standards Authority (GSA), etc.

Procedure

The procedures to be followed to successfully clear imported goods are described in this section

Submit declaration in Integrated Customs Management System (ICUMS) front end by the clearing agent which must include all the above requirements before or after the arrival of the goods.
The ICUMS will process the declaration in the following stages:
- Classification
- Valuation
- Approval
Pay duties and taxes at the participating banks if the declaration is successfully processed through the ICUMS using the tax bill generated. This is done by the Clearing Agent and the duty to be paid is dependent on the cost of the goods, type of goods and rates specified for the goods.
Verify declaration then select the examination officer through ICUMS.
Tax bill received from the bank is presented to the examination officer or scanning officer or releasing officer at exit gate depending on the risk levels with different color indications:
- Red – Mandatory physical examination.
- Yellow – Digital scan.
- Green – Released at the gate but scanned automatically on the way out of MPS port.
Goods positioned for physical examination which were already scanned, are examined upon discharge.
Convey released goods to the exit gate for a security check accompanied by the waybill.

Pay Customs Declarations