Payment of Duty on Exempted Goods 

CUSTOMS DIVISION 
PUBLIC NOTICE 
APPLICATION OF SECTION 122 OF THE CUSTOMS ACT, 2015 (ACT 891)
PAYMENT OF DUTY ON EXEMPTED GOODS

 The Ghana Revenue Authority (GRA) wishes to draw the attention of the general public to Section 122 of the Customs Act, 2015 (Act 891).  The section provides that where Goods are imported under concessionary duty rates or exempted from payment of duty, when such goods are offered for sale to another person, that person is required to pay the exempted or full amount of duty upon purchase.

Examples of such goods include vehicles exempted from the payment of duties (ordinarily liable to duty) by government organisations including Ministries, Departments and Agencies (MDAS); Metropolitan, Municipal and District Assemblies (MMDAS) and other international organisations.  However, before such goods are offered for sale by the exempted organisations to third parties who are not entitled to any exemption, the third parties are required to pay the duties on such goods before use.

Members of the public interested in purchasing such goods are advised to contact the Customs Division of GRA for the assessment and settlement of any duty liability before purchase.

COMMISSIONER-GENERAL

www.gra.gov.gh

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