PASSENGERS’ OBLIGATIONS AT PORT
OBLIGATIONS OF PASSENGERS
The following obligations apply to all passengers using Ghana’s air and seas 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 www.bog.gov.gh
PASSENGER BAGGAGE CONCESSIONS
Baggage and potential effects shall include:
- Wearing apparel and personal effects
- 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 FOLLOWING MAY BE IMPORTED FREE OF DUTY :
- 37.5 centilitres (375ml) of portable and perfumed spirits.
- 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 so declare, he/she may forfeit the concession.
THE RED & GREEN CHANNEL
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
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 ammunitions 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 expect 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) and unique Consignment reference Number on all correspondence!