Upfront Payment

The following are excluded from the upfront payment: 

1. Exempt Imports such as:

• • Agricultural inputs
  • Crude oil and hydrocarbon products
  • Salt for human consumption
  • Imports under the following categories; 
    • Temporary Import,
    • Transhipments, Transit & Coasting trade,
    • In-bond manufacturing,
    • Warehoused, and 
    • Any cargo under bond/suspense.

2.  Privileged or exempt persons/institutions/companies. (The President, Diplomats and diplomatic missions, persons with disability, religious organisations, donor and charity organisations, free zone enterprises, etc)

• • Government institutions and agencies,

3.  Imported taxable goods valued below the threshold of GHS200,000.00.

Note: An importer who claims they are not liable to make the upfront payment may apply to the Commissioner-General stating the reason(s) in the ICUMS for exclusion from the charge.

A taxpayer can apply for recovery within six (6) months after the payment date upon satisfying the conditions for recovery.

The taxpayer who wishes to recover must have:

1. Made the upfront payment
2. Registered for VAT (where applicable)
3. Submitted all previous returns,
4. Paid all taxes, penalties and interest,
5. No outstanding obligations under any tax law, 
6. Satisfied any other conditions that the Commissioner-General may determine

Upfront payment may be recovered by applying electronically on the ‘RECOVERY OF UPFRONT PAYMENT’ form, which is available on the Taxpayers’ Portal (www.taxpayersportal.com). You will receive a response on your application within thirty (30) days of receipt.