Head OfficeHead OfficeCustoms Head QuartersView More GP-GPS GA-144-3422 (+233)80 090 0110 GP-GPS GA-144-3422 +233 322029600 See TSC offices and Area offices
File & Pay taxes

Temporary Admission/Importation

Team Work| Integrity| Innovation
GRACustomsTemporary Admission/Importation

Temporary Admission/Importation

Temporary Admission/ Importation refers to the Customs regime under which certain goods can be brought into a Customs territory/ country without total or partial payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to usage.

Conditions/Requirements under Temporary Admission

A person who imports goods into the country with the intention of re-exporting the goods may use the goods in the country, with total relief from duty where
  • the goods are not intended to undergo any change, except normal depreciation due to usage;
  • it is possible to ensure that the goods can be identified, and
  • the person deposits a guarantee with the Commissioner-General to ensure the duty is paid, unless otherwise provided for.

Transfer of Temporary Admission

The Commissioner-General may on an application, transfer the obligations under this procedure to another person, if the required conditions above are met.

The Temporary Admission procedure is fulfilled/completed when you re-export the goods or place the goods under another customs procedure.

Period for Temporary Admission and Re-Exportation

You must fulfill/complete the temporary admission procedure within ninety (90) days from the date of entry.

Extension of Temporary Admission

In cases where the authorised use cannot be achieved within the 90 days, the Commissioner-General may, at the request of a person or an authorised transferee and before the period expires, extend the period for a reasonable duration.

The Commissioner-General shall not grant an extension of time specified for a period of not more than six months.

Conditions for Extension of Temporary Admission

Unless exempted from this requirement under any other law, the person to whom the extension is granted shall deposit

(a) the amount of duty due; or

(b) security for the duty.

Suspension of Duty of Temporary Importation Goods

The Commissioner-General may suspend the duty on the goods where the goods imported are intended to be used in the country in manufacturing, processing or repair and subsequently exported.

Items Under Temporary Importation

  • Goods for display or use at exhibitions, fairs, meetings or similar events
  • Professional equipment
  • Containers, pallets, packaging, samples and other goods imported in connection with a commercial operation
  • Goods imported for educational, scientific or cultural purposes
  • Travelers’ personal effects and goods imported for sports purposes
  • Tourist publicity material
  • Goods imported as frontier traffic
  • Goods imported for humanitarian purposes
  • Means of transport
  • Animals

Termination of Temporary Admission

  • Temporary admission is normally terminated by re-exportation of the goods in one or more consignments.
  • Temporary admission may be terminated with the agreement of the competent authorities, by placing the goods in a free port or free zone, in a Customs warehouse or under a Customs transit procedure with a view to their subsequent exportation or other authorized disposal.
  • Temporary admission may be terminated by clearance of goods for home use, when circumstances justify and national legislation so permits, subject to compliance with the conditions and formalities applicable in such a case.
  • Temporary admission may be terminated where goods have been seriously damaged by accident or force majeure.
  • Temporary admission may also be terminated where, at the request of the person concerned, the goods are disposed of in ways, as the Customs authorities may decide.


Click on the representative below to chat on WhatsApp or send us an email to info@gra.gov.gh

× How can we help you?