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Implementation of Government’s Policy Directive on Removal of Reduction of Values of Imports on Selected Items

GRACustomsImplementation of Government’s Policy Directive on Removal of Reduction of Values of Imports on Selected Items

Implementation of Government’s Policy Directive on Removal of Reduction of Values of Imports on Selected Items

Effective Tuesday, 4th January, 2022, the Customs Division of the Ghana Revenue Authority (GRA) will begin the implementation of Government’s policy directive on the reversal of the reduction of values of imports on selected items, otherwise known as the ‘benchmark values’. 

The reversal will affect selected items from all the three categories on which the reversal was applied.

These are:

  • The home delivery value of vehicles
  • Goods on which benchmark values are applied
  • All other goods

Government in 2019 introduced the benchmark policy in accordance with the World Customs Organisation’s policy of regular review of valuation database. Under this policy, certain commodities are benchmarked to the prevailing world prices as a risk management tool, to reflect the true market dynamics of these commodities. It also takes into consideration factors such as protection of health, the environment, and security as well as protection of local industries.

In line with the reversal, series of engagements have been had with relevant stakeholders with the aim of reaching a consensus on the implementation of the policy. In all forty-three (43) items on the list have been affected by the review. 

Note

The full list of items is available on the Ghana Revenue Authority website www.gra.gov.gh. GRA entreats the trading community especially importers to take note of this directive and comply accordingly.

Discount Reversal

S/N

COMMODITY

1

POULTRY

2

RICE

3

SUGAR

4

PASTA, SPAGEHETTI, NOODLES, MACRONI

5

PALM OIL-CRUDE AND REFINED

6

ALUMINIUM FINISHED PRODUCT (ROOFING SHEETS)

7

TOILET PAPER, FACIAL TISSUE AND TOWEL

8

CHOCOLATE

9

PORTLAND CEMENT

10

MOSQUITO COIL

11

VEHICLES

12

CERAMIC TILES

13

ALUMINIUM PRODUCTS

14

CARTONS, BOXES OF PAPERBOARD CASES OF CORRUGATED PAPER

15

MATCHET

16

WATER, SOFT (INCL., MINERAL & AERATED WITH SUGAR (INCL., SWEETENED)

17

PLASTIC – CHAPTER 39

18

19

TILE CEMENT

TEXTILES

20

IRON STEEL BARS & ROLLS FORGED

21

FRUIT JUICES

22

TOMATO PASTE & KETCHUP

23

CEMENT PAPER BAGS

24

FURNITURE & PARTS

25

TOILET SOAP, LAUNDRY BAR SOAP

26

DETERGENT WASHING POWDER

27

LUBRICATING OIL

28

ALCHOLIC BEVERAGES

29

SOFT DRINKS AND CARBONATED DRINKS

30

FLEXIBLE PACKAGING MATERIAL

31

BISCUITS

32

CIGARETTES

33

PHARMACEUTICALS

34

35

MACHINERY AND EQUIPMENT, PLANTS

ALL MINING ITEMS

36

TOFFEES & CHEWING GUM

37

DIARY PRODUCTS

38

ANIMAL PRODUCTS

39

LEATHER AND ARTICLES OF LEATHER

40

HEADGEAR

41

ARMS AND AMUNITIONS

42

EXPLOSIVES

43

ELECTRICAL MACHINERY & EQUIPMENT, PARTS

 

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