Guidance on Advance Rulings

An advance ruling is a written decision provided by the Government (typically the Customs administration) to the applicant prior to the importation of a good covered by the application that sets forth the treatment that the country shall provide to the good at the time of the importation.

Ghana Revenue Authority (GRA)-Customs Division is responsible for issuing advance rulings.

There are many benefits to an importer in having an advance ruling.  Customs will follow the decision of an advance ruling for future importations made by the recipient of the ruling until the ruling is no longer in effect.  This will provide greater predictability and consistency for the trade.  It will reduce disputes with Customs because decisions on classification and origin will already have been made prior to importation.  Also, it will allow for the quicker release of the goods.  These are some of the benefits of having an advance ruling.    

An importer, exporter, or a person, or authorized agent of a person, who has a demonstrable interest in the questions presented in the request can apply for an advance ruling.

GRA-Customs Division currently issues advance rulings on tariff classification and origin matters. In the future, it will issue advance rulings on other matters.   

GRA-Customs Division has an application form for both classification and origin rulings, with completion instructions.  The application can be filled out and submitted by email to the following: advanceruling.customs@gra.gov.gh.  

There is also the Policy and Programs (P&P) Department which is responsible for the preparation of all procedures, practice notes, forms, manuals etc. for operations.

The division is led by the Commissioner, DTRD with support from the LTO, MTO and the STO Deputy Commissioners.