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Passengers’ Obligations at Customs

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GRA⋅Customs⋅Passengers’ Obligations at Customs

Obligations of Passengers

The following obligations apply to all passengers using Ghana’s air and sea ports as well as land borders:

Passengers should not enter or disembark from a ship, aircraft or vehicle without permission from Customs.
All passengers must go by the most direct route to the Customs examination area and produce all baggage.
Passengers should make written or oral declarations of goods and baggage imported by them to Customs.
During examination, documents called for are to be produced for scrutiny and all questions relating to goods must be answered.
The passenger’s Unaccompanied Baggage Declaration (PUBD) must be completed to account for part of one’s baggage, which has arrived in advance or left behind to arrive in another aircraft, ship, vehicle, or by post.
All Arms and Ammunition must be declared to Customs.
Foreign currency may be declared on BOG Foreign Exchange Declaration Form (FXD Form 4A) which can be downloaded from the Bank of Ghana website bog.gov.gh

Passenger Baggage Concessions

Baggage and personal effects include:

Clothing and personal effects on the body, such as glasses, earpiece, etc.
Binoculars, Sports requisites, toys, and articles for household use (such as perambulators, pictures, glassware, linen, cutlery, crockery, and plates) which are shown to have been in the passenger’s personal or household use for a reasonable period.
Photographic films, plates, and sound recording tape but not including such materials if imported for the purpose of commercial photography or sound recording.
Instruments and tools for personal use of the passenger in his profession or trade but NOT INCLUDING arms and ammunition, motor vehicles, fabrics, in pieces, provisions, stationery, portable or perfumed spirits, tobacco goods, wine saddlery or any goods imported for the purposes of trade.
The items involved must be for the use of the passenger concerned and NOT for sale or intended for other persons.
In the case of electrical goods, these should have been in the bona fide use of the passenger for at least six (6) months to qualify for the concession.

The Green & Red Channels

On arrival at the airport, the following channels are available for travelers:

The Green Channel: The passenger may use the channel if he/she is sure to be carrying goods which are free of duty and are allowable under the passenger baggage concessions.

The Red Channel: Passengers who carry the under-listed goods are obliged to use the Red Channel:

Commercial goods.
Restricted goods/ drinks in excess of allowed quantities.
Goods imported temporarily.

Items That May Be Imported Free of Duty

Portable and perfumed spirits not exceeding 37.5 centilitres (375ml).
Wine not exceeding 75 centilitres (750ml).
Cigarettes, cheroots, cigars, tobacco and snuff, not exceeding in all, one pound i.e. 0.5kg in weight.

Items in excess of the above will be subject to duties and taxes. Failure to produce such articles for examination will render them liable to forfeiture or penalty.

Passengers Unaccompanied Baggage Declaration (PUBD)

Passengers who have sent their personal effects in advance or are expecting personal effects after arrival must declare these on the appropriate form known as the “Passengers Unaccompanied Baggage Declaration” Form.

This declaration must be made immediately on arrival or within forty-eight (48) hours of arrival. If a passenger fails to declare so, he/she may forfeit the concession.

Removal Articles

Ghanaians who have stayed outside Ghana for more than twelve (12) continuous months and are moving residence may import their removal articles free of taxes.
Removal articles include movable personal belongings or effects, domestic appliances, household provisions normally kept in stock, collectors’ pieces, pet animals, and any equipment (other than agriculture, commercial or industrial plant) necessary for the exercise of the calling, trade or professions of the passenger.
Removal articles do not include arms, ammunition and motor vehicles. Arms and ammunition are restricted items and can only be imported on a special permit.

Personal Effects of Ghanaians Who Die Outside the Country

These may be imported without payment of duties and taxes. Evidence of death must be produced to support application for concession.

Responsibilities of Passengers, Importers and Exporters

Customs is obliged to encourage the spirit of joint responsibility among all partners in international trade and investment, and movement of persons across borders.

Customs strives to deliver professional service to such clients as passengers, traders, business/commercial interests and the public which are considered as critical stakeholders to Customs operations in international trade. On the other hand, customs expects its stakeholders to display a high level of tax compliance and conduct honest transactions.

Hence, clients must strictly adhere to the following:

Be compliant!
Pay all taxes when due
Satisfy all registration requirements
Demand receipts for all payments made
Do not induce an officer with cash or material gifts
Chart your foods along approved and designated routes
Report any officer who displays acts of indiscipline towards you
Give accurate and complete information to enable us serve you better
Do not break any seals on transit goods until Customs authorises you to do so
Report to a supervisor any officer who makes undue demands of cash or material things from you
Always quote your Taxpayers Identification Number (TIN)/GhanaCard PIN and unique Consignment reference Number on all correspondence!