ARRANGEMENT OF SECTIONS
Section
Imposition of rate of duty and
tax
1. Imposition of rate of duty
and tax on goods
Exemptions
2. Exempt duties and taxes
Customs controls
3.Risk
management
4.Designation
of customs-controlled area
5.Activities
in customs-controlled area
6.Release
of goods
1. Post-clearance audit
8.Authorised
Economic Operators
9.Record
keeping
10.Customs
Laboratory
Customs information
11.Provision
of information
12.Customs
advance ruling
13.Objection
14.Documents
to be submitted
Arrival and departure of
conveyance
15.Meaning
of master
16.Arrival
of conveyance
17.Report
to be made on arrival of
conveyance
18.Failure
to make: report or account for
package reported
19.Duties
of a master
20.Breaking
of bulk
21.Mooring
and unloading
22.Liability
of goods other than cargo
subject to forfeiture
23.Penalties
and, charges
24.Aircraft
and ship stores
25.Departure
of conveyance
26.Goods
on board a conveyance
27.Goods
for export or use as stores
28.Loading
of goods' other than cargo or
stores
29.Loading
and exportation of bonded goods
30.Entry
outward and clearance
Coasting trade
31.Coasting
aircraft or ship
32.Permission
required for coasting
33.Ships
engaged in coasting trade to
display name
34.Deviation
from flight or voyage
35.Publication
in the Gazette
36.Restrictions
on dealing with coastwise cargo
37.Prohibited
and restricted goods
38.Carriage
of passengers
39.Master
to deliver account on cargo
before departure
40.Master
to deliver transire on arrival
41.Forfeiture
of goods unlawfully loaded or
unloaded
42.Commissioner-General
may vary procedure
Licensing
43.Customs
house agent
44.Agent
to produce authority
45.Bonded
carrier
46.Licensing
and operation of
customs-controlled area
47.Warehouse
Entry of goods
48.Time
of entry
49.Declaration
50.Pre-entry
51.Missing
or incomplete documents
52.Uncleared
goods
53.Deposit
of goods in State warehouse
54.Entry
of goods by owner of ship or
aircraft
. Importation of motor vehicle
55.Motor
vehicle tax
56.Duties
of motor vehicle licensing
authority
57.Importation
of motor vehicle
58.Prohibited
motor vehicle
59.Forfeiture
of overstayed motor vehicle
60.Valuation
of used motor vehicle
61.Local
dealer to furnish details of the
manufacturer
Express and postal shipment
.62. Application of Act 649
63.Procedure
for express shipment
64.Procedure
for postal shipment
65.Detention
and examination of express and
postal shipment
Classification, valuation and
country of origin
66.Classification
of customs tariffs
67.Customs
valuation
68.Where
customs value cannot be
determined
69.Rate
of exchange
70.Country
of origin
Assessment of duties
71.Liability
for duty
72.Calculation
of duty
73.Payment
of duty
General customs procedures
74.Home
use
75.Temporary
admission
76.Inward
processing
77.Re-importation
in same state
78.Re-importation
after outward processing
79.Private
bonded warehouse
80.Records
to be kept in bonded warehouse
81.Goods
not duly removed
82.Unlawful
access
83.Unauthorised
removal of goods
84.Destruction
and stealing of goods
85.Removal
from transit shed or from one
warehouse to another
86.Delivery
in special circumstances
87.Stowing
of goods
88.Entry
of warehoused goods
89.Re-exportation
of commercial goods'
90.Delivery
of stores
91.Duty
to be paid
92.Re-warehousing
93.Auctioned
goods
94.Free
zone
95.Transit
96,Transhipment
97. Exports
Folded woven goods
98.Prohibited
sale
99.Prohibited
imports
100.Penalty
for breach of sections 98 and 99
101.Power
to demand invoices and inspect
packages
102.Warranty
by vendor
103.Application
Refund, abatement, drawback and
removal article
104.Refund
and remission
105.Abatement
of duty
106.Drawback
107.Removal
articles
Security
108.Forms
of security
109.Surety
110.Release
and cancellation of guarantee
111.Validity
of bond
144.Service
of summons
145.Civil
proceedings to have priority
146.Construction
of provisions and procedures
147.Prosecution
by an officer
148.Burden
of proof
149.Certificate
of forfeiture
Miscellaneous provisions
150.Regulations
151.· Interpretation
152.Repeal
and savings
153.Transitional
provisions
SCHEDULE
Act 891
THE EIGHT HUNDRED AND
NINETY-FIRST
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
CUSTOMS ACT, 2015 (ACT 891)
AN ACT
to provide for the imposition,
collection and accounting of
customs duty, tax and for
related matters.
DATE OF ASSENT: 18th May,
2015.
PASSED by Parliament and
assented to by the President:
Imposition of rate of duty and
tax
Imposition of rate of duty and
tax on goods
1. (1) There is hereby imposed
duties and taxes on prescribed
goods
(a)
imported into the country, or
(b)
exported from the country,
.
at the rate of duty and tax
specified in the Harmonised
Commodity Description and Coding
System referred to in this Act
as the Harmonised System.
(2) The duties and taxes imposed
in subsection (1)
(a)
may include any other tax, duty
or levy on goods prescribed
under any other enactment; and
(b)
are payable in accordance with
the provisions of this Act.
Exemptions
Exempt duties and taxes
2.
(1) Duties and taxes are not
chargeable on exempt goods
specified in the Harmonized
System.
(2) The persons, organizations
and institutions specified in
the respective Schedules
attached to the Harmonised
System are exempt from the
payment of duties and taxes.
(3) A removal article is exempt
from duty.
Customs controls
Risk management
3.
(1) The Authority shall conduct
customs controls including
random checks.
(2) A customs control conducted
under subsection (1) shall
primarily be based on risk
management with the objective of
(a)
identifying and evaluating
risks, and
(b)
developing counter-measures on
the basis of a risk management
criteria developed and updated
regularly from international,
national and local level data.
(3) The Authority, in
conjunction with co-operating
foreign customs administrations,
may carry out joint control and
targeting activities based on
risk management to increase
effectiveness to ensure security
in shipment and in combating
transnational crime.
(4) Specific information
regarding risk management
including risk regis.ter, risk
profile and other risk
assessment data is confidential.
(5) The Authority may employ a
consultant to assist in the
development and implementation
of risk management programmes as
long as confidential information
is protected from disclosure.
Designation of
customs-controlled area
4.
(1) The Commissioner-General may
(a)
designate an area within the
country as a customs-controlled
area for the purposes of
administering or enforcing the
pro- visions of this Act; and
(b)
by directive, prescribe measures
that are necessary
(i) for the establishment of a
customs-controlled area;
(ii) to protect the interests of
the Government in the conduct,
management, and operation of a
customs- controlled area; and
(iii) to provide for the
withdrawal of and accounting for
goods deposited in a
customs-controlled area.
(2) An importer, owner or
depositor of goods shall pay the
expenses incurred in respect of
goods under this section, as
prescribed in Regulations.
(3) Where goods remain in a
customs-controlled area for more
than
fourteen days after being
.
(a)
entered under another customs
procedure,
(b)
entered for export, or
(c)
sold by public auction under
this Act,
the goods are liable to
forfeiture to the State unless
the failure to move the goods is
explained to the satisfaction of
the Commissioner-General.
(4) The Commissioner-General may
permit goods to be taken out of
a customs-controlled area
without payment of duty on
conditions that the
Commissioner-General may
determine.
(5) The Commissioner-General
may, in relation to a customs-
controlled area, issue
directives as to the type of
processing that will be allowed.
(6) .A person shall not bring an
action against the Authority or
an officer of the Authority
(a)
for loss of goods or damage to
goods or any of the content of
the goods while in a
customs-controlled area or in
the course of being received
into or delivered from the
customs- controlled area; or
(b)
for a wrong or improper delivery
or disposal of goods from a
customs-controlled area.
(7) Subsection (6) does not
apply where the loss, damage,
wrong, or improper delivery or
disposal occurs as a result of
the willful act or negligence of
an officer of the Authority.
~.
(8) A licensee of a
customs-controlled area shall
provide facilities including
office facilities to enable the
Authority perform its functions
under this Act.
Activities in customs-controlled
area
.
5.
(1) The following activities may
be conducted in a customs-
controlled area:
(a)
the loading, unloading,
inspection, assessment and
clearing of imported or exported
goods;
(b)
the temporary storage of goods
imported at a port of entry and
not yet released by customs,
including goods that are not yet
declared in accordance with this
Act, and goods that are seized
and liable to forfeiture;
(c)
the embarkation, disembarkation
or control of persons arriving
in or departing from the
country; and
(d)
storage and processing of
imported goods under bond.
(2) Goods that are stored in a
customs-controlled area with the
permission of the proper officer
prior to shipment are stored at
the risk and expense of the
exporter and are subject to rent
and other charges that may be
prescribed.
Release of goods
6.
(1) The Commissioner-General may
release goods that are declared
as soon as the goods have been
examined or exempted from
examination where
(a)
an offence has not been found to
have been committed under this
Act;
(b)
required documents have been
acquired;
(c)
permits in relation to the
procedure concerned have been
acquired; or
(d)
duty has been paid or a
guarantee for the payment of the
duty has been provided.
(2) Where the declarant submits
a provisional or incomplete
declaration, the
Commissioner-General may release
the goods, if the
Commissioner-General is
satisfied that
(a)
the declarant will subsequently
accomplish all clearance
formalities; and
(b)
a guarantee to ensure payment of
the duty has been provided.
(3) Where the
Commissioner-General is
satisfied that the goods are not
subject to prohibitions or
restrictions and the required
security has been provided, the
Commissioner-General may release
the goods before the
(a)
results oflaboratory examination
requested for the purpose of
classification or valuation are
known; or
(b)
receipt of all technical
documents or expert advice.
Post-clearance audit
7. (1) The Authority may conduct
a post-clearance audit after the
release of goods.
(2) The Commissioner-General may
(a)
select a person for
post-clearance audit based on
the risk profile of the person;
and
(b)
authorise a post-clearance audit
to be conducted
(i) for compliance measurement
purposes in an area that the
Commissioner-General considers
appropriate; or
(ii) on any other persons
directly or indirectly involved
in the transactions in question.
(3) The Authority may check the
goods or the means of conveyance
of the goods identified at the
time of the post-clearance
audit.
(4) The Authority shall provide
advance written notice 'of the
post clearance audit, in the
prescribed form,
(5)
A person who is audited may meet
with the auditors formally
before the preparation of the
final report and is entitled to
receive a copy of the final
report of the post-clearance
audit in the prescribed form.
(6) Where the audit concludes
that the person owes additional
duty, the Commissioner-General
shall issue that person with a
notice of underpayment.
(7) Where the audit concludes
that the person has paid duty in
excess of the amount required,
the Commissioner-General shall
refund the excess amount paid.
Authorised Economic Operators
8.
(1) The Commissioner-General
shall register persons as
Authorised Economic Operators.
'
(2) The procedure for the
registration of persons under
subsection (1) shall be in
accordance with Regulations made
under this Act.
Record keeping
9.
(1) An owner, importer,
consignee, exporter, entry filer
or any other person required to
keep records under this Act,
shall maintain the records in
their original form, which
includes the electronic form,
unless the Commissioner-General
approves an alternative method
of storage.
(2) A person specified in
subsection (1) shall produce the
records for examination,
inspection, and audit by the
Authority where that person
(a)
imports goods into the country,
files a drawback claim, files a
refund claim, or transports or
stores merchandise carried by a
bonded carrier or held under
bond in a bonded ware- house;
(b)
causes the importation or
transportation or storage of
merchandise carried or held
under bond into or from the
customs territory of the
country;
(c)
is an agent of a person
described in paragraph (a)
or (b), including a
customs house agent; or .
(d)
is a person whose activity
requires the filing of a
declaration.
(3) Records to be maintained
include
(a)
records required in connection
with the importation or
exportation of goods;
(b)
records required in connection
with the transportation under
bond or storage of goods
imported into or exported from
the country;
(c)
records required in connection
with the collection or payment
of duty;
(d)
records required in connection
with the filing of a draw- back
claim;
(e)
records required in connection
with the filing of a refund
claim;
(f)
a certificate of origin required
for a claim for preferential
tariff treatment; and
(g)
any other records required in
connection with the conduct of
customs business.
(4) A person to whom this
section applies shall comply
with the requirements with
respect to making the records
available and answering
questions.
(5) A person who is required to
keep and render a record for
examination, inspection or audit
by the Authority shall keep the
record for six years from the
date of the activity that
required creation of that
record.
(6) Where a signature or record
is to be notarized,
acknowledged, . verified,
sealed, or made under oath, the
requirement is satisfied if the
electronic signature of that
person is appended.,'·
Customs Laboratory
10.
(1) The Authority shall
establish a Customs Laboratory
in accordance with the
requirements of the World
Customs Organisation.
(2) The functions of the Customs
Laboratory shall be prescribed
by Regulations.
(3) A proper officer may, on the
entry of goods, or at any time
afterwards, draw samples of the
goods for any purpose the
Commissioner-General considers
necessary.
(4) The proper officer
(a)
shall take an inventory of the
goods, and
(b)
may retain the samples taken for
the period that the proper
officer requires the samples.
(5) The goods may be disposed of
in accordance with directives of
the Commissioner-General.
Customs information
Provision of information
11.
(1) A person who is directly or
indirectly involved in the
accomplishment of customs
formality or in customs
controls, shall at the request
of the Commissioner-General and
within the time limit specified
provide
(a)
the requisite documents and
information in an appropriate
form, and
(b)
any other assistance necessary
for the completion of
formalities or controls.
(2) A person who provides any
information to the Authority is
responsible for
(a)
the accuracy and completeness of
the information,
(b)
the authenticity of the
documents provided, and
(c)
compliance with the requirements
of the customs procedure
concerned.
(3) Where information is
provided by an agent of the
person concerned, the agent is
bound by the obligations set out
in this section.
(4) The Authority shall treat
information received by the
Authority in the course of
performing its duties as
confidential and the information
is protected by the obligation
of official secrecy.
(5)
Except as otherwise provided by
law, the Authority shall not
disclose any information
received by the Authority
without the written permission
of the person who provided the
information.
(6) The Authority may
communicate confidential
information to a customs
authority or other government
authority of another country
pursuant to an international
agreement ensuring an adequate
level of data protection.
(7) The Authority shall
(a)
maintain regular dialogue with
persons whose activities are
covered by the customs laws and
other authorities involved in
international trade; and
(b)
make the customs laws, general
administrative rulings and
application forms easily
available, wherever practical
without charging a fee, and on
the website of. the Authority.
Customs advance ruling
12.
(1) The Commissioner-General may
issue a written ruling applying
the customs law to a particular
set of facts submitted by an
interested party.
(2) An interested party in this
section includes
(a)
a person, or authorized agent of
a person, who has a demonstrable
interest in the questions
presented in the request, and
(b)
an importer or exporter.
(3) The ruling may relate to the
tariff classification, customs
value, country of origin of the
goods or to any other activity
to which the customs law
applies.
(4) An interested party may
request for a customs ruling
from the Commissioner-General.
(5)
The request for a customs ruling
shall be in writing and include
(a)
a statement of all relevant
facts,
(b)
the names and addresses of
interested parties,
(c)
the name of the port where the
goods are expected to arrive or
depart, and
(d)
a description of the transaction
in sufficient detail to allow
the application of the customs
laws.
(6) A request for a customs
ruling in relation to tariff
classification of goods shall
include, in addition to the
requirement in subsection (5),
(a)
a complete description of the
merchandise including
(i) the packing weight,
(ii) the chemical analysis,
(iii) the description of the
goods,
(iv) the production and
expiration date,
(v) the name and brand of the
goods,
(vi) the physical description,
(vii) function of the goods,
(ix) composition of the goods,
and
(x) characteristics of
components;
(b)
the commercial or technical
designation of the goods; and
(c)
where the goods consist of more
than one material, the
composition of the goods by
weight, volume and value of each
component.
(7) A request for a customs
ruling in relation to valuation
of goods for customs purposes
shall include in addition to the
requirement in subsection (5),
(a)
the information required on an
invoice;
(b)
the terms of trade including
Free On Board, Cost Insurance
Freight; and
(c)
a description of any
relationship between the
parties.
(8) A customs ruling is binding
on
(a)
the Commissioner-General, only
in respect of goods for which
customs formalities are
completed after the date on
which the ruling takes effect;
or
(b)
the recipient of the ruling only
with effect from the date on
which the recipient receives, or
is considered to have received,
notification of the customs
advance ruling.
(9) A customs advance ruling is
binding until the ruling is
overturned by the
Commissioner-General.
(10) A customs ruling shall not
be issued where the request
(a)
concerns a current or completed
customs transaction;
(b)
presents questions or
transactions that are
hypothetical in nature; or
(c)
presents a question that is
pending before a court.
(11) The customs ruling made by'
the Commissioner-General
(a)
shall be published; or
(b)
in respect of a request of an
interested party, the party
shall be notified not later than
thirty days after the ruling is
made
(12) An interested party may
request for
(a)
a review of the customs advance
ruling by the Commissioner-
General within thirty days of
the publication or notification
of the ruling; or
(b)
a judicial review of the customs
advance ruling made by the
Commissioner- General within
thirty days.
(13) The Commissioner-General
shall treat information
submitted under this section as
confidential, unless the parties
agree otherwise.
. Objection
13.
(1) A person may object to the
following decisions by the
Commissioner-General:
(a)
the assessment 'of duty,
including underlying findings
and determinations as to
(i) the customs value of the
goods;
(ii) the tariff classification
of the goods;
(iii) the country of origin of
the goods;
(iv) the rate and amount of duty
assessed;' and
(v) the person liable to pay the
amount charged or the amount of
that person's liability;
(b)
the exclusion of goods from the
country as prohibited goods;
(c)
the refusal to pay a claim for
drawback;
(d)
the refusal to refund or remit
duty; or
(e)
a customs advance ruling which
is binding.
(2) The following persons may
submit an objection under
subsection (1):
(a)
the importer or exporter of the
goods in question;
(b)
a person whose liability to
payor right to receive a refund
will be affected by the
decision;
(c)
a person filing a claim for
drawback or other refund; or
(d)
an authorised agent of a person
specified in subparagraphs
(a), (b) or (c).
(3) An objection shall include
the following:
(a)
the name and address of the
person filing the objection;
(b)
the number and date of the entry
of the goods involved;
(c)
the date and nature of the
decision being objected; and
(d)
a description of the
merchandise.
(4) The procedure for filing an
objection shall be in accordance
with the law governing revenue
administration in the country.
Documents to be submitted
14.
(1) Subject to this Act and
Regulations made under this Act,
the Commissioner-General may
prescribe forms required for the
purposes of this Act.
(2) Where a person is required
to submit a report, entry,
declaration or other forms for
the purposes of this Act, the
Commissioner-General may require
the person to submit as many
copies as the Commissioner-
General may consider necessary.
(3) The Commissioner-General may
require documents to be
submitted in duplicate, and may
retain the duplicates.
(4) Where the documents are not
submitted in duplicates, the
Commissioner-General may retain
the originals.
Arrival and departure of
conveyance
Meaning of master
15.
For the purpose of this Part,
"master" means a person who is
in charge of a conveyance.
Arrival of conveyance
16.
(1) A conveyance arriving in the
country shall
(a)
come to a port, or any other
place allowed by the
Commissioner-General in special
circumstances, without touching
at any other place in the
country;
(b)
on arriving at that port or
place, proceed quickly to the
proper place of mooring or
unloading as the nature of the
port or place will admit,
without touching at any other
place; and
(c)
in proceeding to the proper
place bring to at the station
appointed for the boarding of
conveyances.
(2) A conveyance after arriving
'at a proper place of mooring or
unloading shall depart from the
place of mooring or unloading,
unless
(a) directed to another
place of mooring or unloading by
the proper officer;
(b)
directed to another port by the
proper officer or to a place
allowed by the
Commissioner-General in special
circum- stances; or
(c)
directed on a flight or voyage
to a place outside the country
in accordance with the
provisions of this Act.
(3) A person shall not bring to
within the country a conveyance
which has departed on a flight
or voyage to a place outside the
country except in accordance
with the provisions of this Act.
(4) The time when goods are
imported is the time at which
the goods are brought within the
boundaries of the country.
(5) Where a question arises on
the arrival of a conveyance at a
port or place in the country in
respect of a charge or allowance
for the conveyance, the time of
arrival is the time at which the
conveyance was first boarded at
that port or place by any person
in the employment of the
Government.
(6) The master of a conveyance
that contravenes a provision of
this section shall incur a
penalty of not less than one
thousand penalty units and not
more than three thousand penalty
units and the conveyance shall
be detained.
(7) A person, whether a
passenger or not, shall not
disembark or go ashore from or
go on board a conveyance that
has arrived within the country,
except
(a)
at times and by means and ways
prescribed in Regulations made
under this Act; or
(b)
as the Commissioner-General may
allow.
Report to be made on arrival of
conveyance
17.
(1) The master or agent of a
conveyance, whether laden or in
ballast, shall within
twenty-four hours after arrival
from outside the country, make a
report of the conveyance and the
stores and cargo in the
conveyance to the
Commissioner-General in the
prescribed manner.
(2) The report shall state
separately
(a)
goods that are in transit,
(b)
goods intended for an inland
port,
(c)
goods that are to be transferred
to another conveyance for
re-exportation, and
(d)
whether any goods are to remain
on board for re-exportation in
the same conveyance.
(3) The report shall give a
particular account of goods
remaining on board for
exportation before the bulk is
broken unless otherwise allowed
by the Commissioner-General.
(4) Where under this Act, the
master is required to respond to
questions from the
Commissioner-General or a proper
officer, and the conveyance is
within the country and has not
left its final position,
anchorage or berth preparatory
to leaving the country, the
Commissioner- General or the
proper officer may require the
master to report to the
customs office to respond to the
questions.
(5) Despite subsection (4), the
master, with the consent of the
Commissioner-General or the
proper officer, may delegate a
senior officer of the conveyance
to report to the customs office
for the purpose of responding to
the questions, and in that case
the reply of the senior officer
shall be considered to be the
reply of the person required to
respond to the questions.
(6) Despite any provision of
this Act, where a conveyance
carrying cargo for delivery at
more than one port or place in
the country arrives from outside
the country, the master shall
report
(a)
on the content of the whole
cargo at the first port or
place, and
(b)
separately on the part of the
cargo intended for the first
port or place, and unloading the
part of the cargo at the first
port or place.
(7) The master may, after
unloading the cargo, and on
being uthorised by the proper
officer, proceed to subsequent
ports or other laces allowed by
the Commissioner -General, and
at each port or place he master
shall make a report on the part
of the cargo intended for that
particular port or place.
(8) The master and all persons.
concerned in unloading the cargo
re subject to the provisions of
this Act.
(9) Where the
Commissioner-General requires,
the master of a conveyance shall
deliver to the
Commissioner-General at the time
of making a report of arrival,
the clearance of the conveyance,
if any, from re port or ports
from which the conveyance has
arrived.
Failure to make report or
account for package reported
18.
(1) Where the master of a
conveyance
(a)
fails to make a report required
under section 17,
(b)
makes a report that contains
false particulars, or
(c)
omits any particulars required
in the report,
the master shall incur a penalty
of not less than one thousand
penalty units and not more than
three thousand penalty units and
all goods not duly reported are
liable to forfeiture, unless the
failure to report or the
omission is explained to the
satisfaction of the
Commissioner-General.
(2) If a package reported is not
(a)
duly unloaded, removed or
deposited in a custom controlled
area or any other place approved
by the Commissioner-General, and
entered and cleared from i in
accordance with this Act; or
(b)
produced to the proper officer
for deposit or deposited in a
State warehouse in accordance
with this Act, the master or the
agent shall pay the duty on the
package, in addition to a
penalty of three hundred percent
of the duty involved, unless the
master or the agent explains to
the satisfaction of the
Commissioner-Genera the failure
to deal with the package.
(3) Subsection (2) does not
apply to goods kept on board as
store or for re-exportation or
with the permission of the
Commissioner-General kept on
board for direct transfer to
another conveyance for use as
storage or for re-exportation.
Duties of a master
19.
(1) The master shall, in
relation to the conveyance, its
cargo, store
baggage, crew, passengers, and
flight or voyage
(a)
respond immediately to all
questions asked by a proper
officer, and
(b)
produce all books and documents
in the custody or controller
of the master that the proper
officer may require.
(2) Before a person, unless
permitted by the proper officer
disembarks, the master shall
give to the officer who boards
the conveyance on arrival at any
port or place a list containing
(a)
the names of each passenger on
board, and
(b)
the names of the master and each
officer and member of the crew.
(3) Where the list of names is
not correct or complete, the
master shall incur a penalty of
not less than two hundred
penalty units and more than six
hundred penalty units, unless
the inaccuracy or omissionis
explained to the satisfaction of
the Commissioner-General.
Penalties and charges
23.
(1) Where goods remain on board
an importing conveyance beyond
seven days after the arrival of
the conveyance, or beyond a
further time that the proper
officer may allow, the proper
officer shall detain the
conveyance until the following
expenses are paid:
(a)
expenses for guarding the goods
beyond the seven days or further
time, if any, allowed, and
(b)
expenses for removing the goods
to a State warehouse, where the
proper officer removes the
goods.
(2) Where it is necessary for
the protection of revenue to
assign an officer to a derelict
or other conveyance coming into
the country under legal process,
by stress of weather or for
safety reasons, a charge of not
more than twenty penalty units
per day shall be made, so long
as the officer is assigned.
(3) Where an officer boards a
conveyance and finds goods on
the conveyance, and after
leaving the conveyance the
officer or any other officer
boards the conveyance and finds
the goods have been unlawfully
unloaded, the master shall incur
a penalty of not less than four
hundred penalty units and not
more than one thousand two
hundred penalty units.
(4) Where a master does not
bring a conveyance that is
liable to seizure or examination
under this Act or fails to allow
the conveyance to remain for the
period that the boarding officer
requires, the master shall incur
a penalty of not less than four
hundred penalty units and not
morethan one thousand two
hundred penalty units.
Aircraft and ship stores
24.
(1) A proper officer may, on
request, permit the master of a
aircraft or ship departing from
a port in the country on a
flight or voyage to a place
outside the country, to take on
board stores for the use of
(a)
the aircraft or ship, and
(b)
the master, crew and passengers,
on the terms and conditions that
the Commissioner-General may
determine.
(2) Subsection (1) does not
apply to goods that are
prohibited for export.
(3) Stores shall not be put on
board for the use of an aircraft
ship nor shall articles taken on
board an aircraft or ship be
considered t be stores except
the stores or articles which are
put on board in accordance with
this Act.
(4) Where an officer boards an
aircraft or ship within the
country after clearance and
discovers that the stores
remaining on board from the
inward voyage is less than the
quantity which should be on
board, the master shall incur a
penalty equal to the value of
the deficiency in the stores
after making allowance for what
might have been consumed, having
regard to the time during which
the aircraft or ship has been
within the country.
(5) Where an aircraft or ship,
departs from the country on a
flight or voyage to a place
outside the country and returns
to the country and an officer
boards the aircraft or ship and
discovers a deficiency in the
store of the aircraft or ship
which in the opinion of the
officer, is in excess of the
quantity which might have been
consumed, having regard to
(a)
the time which has elapsed
between the departure of the
aircraft or ship; or
(b)
the discovery of the deficiency,
the master shall incur a penalty
equal to the value of the
deficiency in the stores.
(6) Goods carried as stores on
an aircraft or a vessel arriving
from a place outside the country
and reported on arrival are
exempt from duty, provided that
the store
(a)
is not used before the departure
of the ship or aircraft from its
last port of departure in Ghana
except the stores for the use of
the passengers or crew, or for
the service of the Ship or
aircraft; and
(b)
is not unshipped or unloaded.
(7) The Commissioner-General may
require the master of the ship
or aircraft to take appropriate
measures to prevent any
unauthorised use of the stores
including sealing of the stores,
where necessary.
Departure of conveyance
25.
(1) The master or agent of a
conveyance in which goods are to
be exported shall before the
goods are taken on board,
deliver to the proper officer at
the port at which the conveyance
has first arrived, an entry
outwards of the conveyance,
verified by the signature of the
master or the agent, in the
appropriate form.
(2) The entry shall contain
(a)
the particulars indicated in the
entry or required by the proper
officer; and
(b)
a declaration that imported
goods have not been left on
board the conveyance other than
the goods and stores specified
in the entry outwards.
(3) The master of the conveyance
to which subsection (1) or (2)
applies shall, if required,
obtain from the proper officer a
certificate of rummage in the
form determined by the
Commissioner-General.
(4) A person who, contrary to
this section
(a)
exports or attempts to export
warehoused goods, or goods
liable to duties transferred
from an importing conveyance, or
goods entitled to drawback on
exportation;
(b)
enters or attempts to enter any
of the goods for exportation in
a ship of less than one hundred
tons burden; or
(c)
places any of the goods for
exportation on board a ship of
less than one hundred tons
burden,
shall incur a penalty equal to
the total value of the goods,
and the goods are liable to
forfeiture to the State.
(5) The time when goods are
exported is the time when the
goods are put on board the
exporting aircraft or ship.
(6) Where the goods are
prohibited to be exported, the
time when the goods are exported
is the actual time at which the
aircraft or ship departed from
its final position, anchorage or
berth within the country.
(7) Where the goods are exported
overland or by inland waters the
time of exportation is the time
at which the goods pass across
the boundaries of the country
Goods on board a conveyance
26.
(1) A person shall not put goods
on board a conveyance for
exportation or use as stores, or
into a vessel to be water-borne
(a)
except on the days and at the
times prescribed;
(b)
except from an approved place of
loading;
(c)
except with the authority of the
proper officer;
(d)
before the goods are entered; or
(e)
before entry outwards of the
exporting conveyance, if it is
required by law to be entered
outwards.
(2) Despite subsection (1), the
Commissioner-General may
(a)
permit goods to be put on board
an aircraft or ship on days, at
times, from or at places, and
under the conditions that the
Commissioner-General may either
generally or in a particular
case direct; or
(b)
direct what goods need not be
entered by the exporter until
after the departure of the ship,
but the exporter shall enter the
goods within twenty-four hours
of the departure or further time
as the Commissioner-General may
allow.
(3) Where goods are permitted to
be entered after being put on
board, the Commissioner-General
may require the exporter or the
agent of the exporter to give
security for the payment of
export duty on the goods if any.
(4) An exporter who contravenes
subsection 2 (b) shall forfeit
the security paid to the
Commissioner-General.
(5) Despite subsection (3), the
Commissioner-General may, refuse
entry or delivery or prevent
shipment of any further
importation or exportation of
goods where the exporter refuses
to make the entry specified
under subsection (2).
Goods for export or use as
stores
27. (l) A person shall not put
on board an exporting ship goods
that have been put into a vessel
to be water-borne to a ship for
exportation or use as stores,
outside the limits of a port.
(2) A proper officer may, on
reasonable suspicion, open and
examine goods put on board a
conveyance or brought to any
place in the country to be put
on board a conveyance for
exportation or for use as
stores.
(3) Goods that have been put
into a vessel to be water-borne
to a ship for exportation or use
as stores shall be taken
directly and without delay to
the ship in which the goods are
to be exported or used as
stores, and put on board
immediately.
(4) Every vessel in which goods
are water-borne to a ship shall
be a licensed ship unless the
Commissioner-General otherwise
allows.
(5) A person shall not unload
goods put on board a conveyance
for exportation, or for use as
stores, in any part of the
country without the written
permission of the proper officer
and in accordance with the
conditions that the
Commissioner-General may impose.
(6) Where a person puts or
attempts to put goods on board a
conveyance or unloads or
attempts to unload, or deals
with goods, in any way contrary
to subsection (5), the goods are
liable to forfeiture to the
State.
(7) The proper officer may
permit a person
(a)
to load baggage for delivery to
passengers, officers or crew; or
(b)
to take on board a conveyance
goods for sale on conditions
that the proper officer may
direct.
Loading of goods other than
cargo or stores
28.
(1) Despite anything to the
contrary contained in this Act
and subject to Regulations made
under this Act, the proper
officer may permit
(a)
the loading of passenger
baggage; or
(b)
a person to take on board an
aircraft or ship goods for sale
or delivery to the passengers,
officers or crew, or for any
other purpose as the officer may
allow, under such conditions as
the officer may direct.
(2) Goods shall be forfeited
(0)
where the goods not being part
of the cargo or authorised
stores of an aircraft or ship
an:' found on an aircraft or
ship which is about to proceed
too a place outside the country;
(h)
where the goods remain on hoard
an aircraft Of ship from a
voyage from a place outside the
country: or
(e)
if an attempt is made (0 pl,wt'
rhe gnoris on board an aircraft
or ship without the permission
of or contrary to any conditions
directed by the proper officer
OJ' otherwise
contrary to this Act.
Loading and exportation of
bonded goods
29. (1) An exporter shall not
enter bonded goons for II'W as
stores, ft)l export or transfer
unless the exporter gives the
appropriate security that the
Commissioner-General may require
to ensure t'h:ll
(a)
the goons will he rut on board
the conveyance and used as
stores or exported to and
unloaded at the place tC)T
which they are entered
within the time that the
Commissioner- General considers
reasonable; or
(h)
the goods are accounted for to
the satisfaction of the
Commissioner-General.
(2) Where goods for which a bond
is required
(a)
are put on board a conveyance,
or
(b)
are brought to a
customs-controlled area to be
put on board a conveyance, and
on examination by the proper
officer, the goods are found not
to tally with the entered
particulars, the exporter shall
incur a penalty equal to one
hundred percent of the value of
the goods and the goods shall be
forfeited to the State.
(3) Where bonded goods entered
as stores or for transit, after
being entered and put on board a
conveyance, are not used as
stores or are not duly exported
to and unloaded at the declared
destination, the goods are
liable to forfeiture to the
State ,if the goods are
(a)
unloaded in the country without
the permission of the Com-
missioner-General, or
(b)
not accounted for to the
satisfaction of the
Commissioner- General, and the
master of the conveyance shall
incur a penalty equal to one
hundred percent of the value of
the goods.
(4) Where bonded goods are not
duly put on board a conveyance
for which they have been entered
for export or use as stores, the
person who entered the goods
shall attend to the proper
officer within twenty- four
hours of the time of clearance
of the conveyance or at any time
that the Commissioner-General
may allow and notify the officer
of the short-loading of the
goods; .
(5) A person who fails to comply
with subsection (4) is liable to
have the goods forfeited to the
State.
(6) Where goods that have been
removed from a bonded ware-
house for export or use as
stores are not duly put on board
the conveyance for which they
have been entered and are not
re-warehoused or re-entered for
exportation or use as stores in
some other conveyance within the
period of twenty-four hours, the
goods are liable to forfeiture
to the State.
(7) Where goods for which a bond
requirement has been waived are
entered for export and the goods
are not put on board the
.conveyance for which they are
entered, the exporter shall
notify the proper officer within
twenty-four hours after the
departure of the conveyance, or
such further time as the
Commissioner-General may allow.
(8) An exporter who contravenes
subsection (7) shall incur a
penalty of not less than two
hundred penalty units and not
more than six hundred penalty
units.
Entry outward and clearance
30.
(1) The master of a conveyance
or an authorised agent shall,
immediately before the departure
of the conveyance from a port or
place in the country, deliver to
the proper officer the content
of the conveyance in the
appropriate form.
(2) The master of a conveyance
shall
(a)
make and sign the declaration in
the presence of the proper
officer, and
(b)
respond to all questions that
the proper officer may ask
concerning the conveyance, the
cargo, stores, baggage,
officers, crew, passengers, and
the flight or voyage.
(3) Where
(a)
the master fails to deliver the
content of the conveyance; or
(b)
any of the particulars contained
in the declaration are false; or
(c)
any required particulars are
omitted from the declaration;
and
the failure or omission is not
explained to the satisfaction of
the Commissioner-General, the
master or authorised agent shall
incur a penalty of not less than
one thousand penalty units and
not more than three thousand
penalty units.
(4) A conveyance shall not leave
a port or place in the country
for a place outside the country
until the master or an
authorised agent has satisfied
the proper officer that the
provisions of this Act have been
compiled with, and unless the
officer decides to withhold
clearance in accordance with any
other provision or law, the
officer shall deliver to the
master or authorised agent a
clearance in the appropriate
form, which
shall authorise the departure of
the conveyance.
(5) Where a conveyance departs
from a port or place in the
country to a place outside the
country without a clearance
given under this section, the
master or authorised agent shall
incur a penalty of not less than
one hundred penalty units and
not more than three hundred
penalty units and the Authority
shall blacklist the conveyance.
(6) A proper officer may go on
board a conveyance within the
country and demand from the
master, the clearance in
relation to the conveyance, and
where the master does not
produce the clearance, the
master shall incur a penalty of
not less than two thousand
penalty units and not more than
six thousand penalty units and
the Authority shall detain the
conveyance until clearance is
obtained.
(7) Where there are goods or
stores on board a conveyance
that are not contained in the
declaration, the goods shall be
forfeited to the State and the
master shall incur a penalty of
three hundred percent of the
duties payable.
(8) Where a proper officer,
boards a conveyance within the
country after clearance and
discovers that goods
(a)
that were loaded on board in the
country as stores or for
exportation, or
(b)
that at the time of clearance
remained on board from the
inward voyage are no longer on
board,
the master shall pay the duty on
the goods and, in addition, pay
a penalty of one hundred percent
of the duty, unless the goods
have been unloaded in the
country with the permission of
the proper officer.
(9) Where a conveyance departing
from the country
(a)
does not stop at the proper
boarding station for setting
down officers, or for any other
purpose required by this Act, or
(b)
departs with an officer on board
without the consent of the
officer,
the master shall incur a penalty
of not less than one thousand
penalty units and not more than
six thousand penalty units and
in addition is subject to
prosecution and punishment under
any other relevant enactment.
Coasting trade
Coasting aircraft or ship
31.
(1) For the purpose of this
section, trade by air or by sea,
from one part of the country to
another part of the country is
coasting trade, and an aircraft
or ship used in that manner is
considered to be a coasting
aucraft or coasting ship.
(2) The. loading, unloading and
movement of goods under this
section is subject to
Regulations made under this Act
and to conditions that the
Commissioner-General may impose.
(3) Where goods are loaded,
unloaded, conveyed or dealt with
contrary to the Regulations or
conditions that the
Commissioner-General may impose.
the goods are liable to
forfeiture and the master of the
aircraft or ship shall incur a
penalty equal to one hundred
percent of the value of the
goods.
Permission required for coasting
32.
(1) An aircraft or a ship shall
not engage in coasting trade
without the written permission
of the Commissioner-General.
(2) An aircraft or ship that
contravenes subsection (1) shall
incur a penalty of eight hundred
and fifty penalty units and the
Commissioner- General may detain
the aircraft or ship.
Ships engaged in coasting trade
to display name
33.
(1) A ship that is used for
coasting trade shall have the
name of the ship painted on each
bow in letters of not less than
six inches high and of
proportionate width in
.
(a)
white on a dark background; or
(b)
black on a light background.
(2) A master, owner or agent of
a ship who contravenes
subsection (1) shall incur a
penalty of eight hundred and
fifty penalty units and the
Commissioner-General may detain
the ship.
(3) A person in 'charge of a
coasting aircraft or ship shall
not carry goods in the coasting
aircraft or ship except goods
that are loaded on the coasting
aircraft or ship to be carried
coastwise at a port or place in
the country.
Deviation from flight or voyage
34.
(1) A master of a coasting ship
or aircraft who
(a)
deviates from a flight or voyage
unless the master is forced to
deviate due to unavoidable
circumstances, or
(b)
takes on board wreck or other
goods or unloaded goods in the
course of a flight or voyage
from one part of the country to
another.
shall incur a penalty of eight
hundred and fifty penalty units,
if the master does not proceed
directly to the nearest port in
the country and make a report in
writing of the incident to the
proper officer, and deliver the
goods taken on board into the
care of the proper officer.
(2) The Commissioner-General may
detain a conveyance where the
master of the ship or aircraft
contravenes subsection (1).
Publication in the Gazette
35. The Commissioner-General may
by notice in the Gazette
or a national daily newspaper
specify the times for loading
and unloading of goods in
coasting trade.
Restrictions on dealing with
coastwise cargo
36. (1) The master of the
aircraft, ship or vessel who
without the written permission
of the Commissioner-General,
(a)
unloads goods from an aircraft
or ship arriving coastwise,
(c) unloads goods from a
vessel into which the goods have
been put to be landed; or
(b)
puts goods on board a vessel to
be water-borne outside the
specified days and times shall
incur a penalty of not less than
one thousand penalty units and
not more than three thousand
penalty units and the goods
shall be liable to forfeiture to
the State.
(2) The Commissioner-General may
detain an aircraft, ship or
vessel used in the contravention
of subsection (1).
Prohibited and restricted goods
37. (1) A person who attempts to
or knowingly
(a)
puts on board a coasting
aircraft or ship goods that are
prohibited to be carried
coastwise or goods whose
carriage coastwise is
restricted;
(b)
puts off or puts into a
conveyance to be put on board a
coasting aircraft or ship, goods
that are prohibited to be
carried coastwise or goods whose
carriage coastwise is
restricted;
(c)
brings to a place in the country
for carriage coastwise goods
that are prohibited to be
carried coastwise or goods whose
carriage coastwise is
restricted; or
(d)
carries coastwise goods which
are prohibited to be carried
coastwise or goods whose
carriage coastwise is
restricted; shall incur a
penalty of not less than one
thousand penalty units and not
more than three thousand penalty
units and where the goods are
prohibited the goods shall be
forfeited to the State; but
where the goods are restricted
the goods shall be liable to
forfeiture to the State.
(2) The Commissioner-General may
detain the aircraft or ship used
in contravention of subsection
(1).
Carriage of passengers
38. A person who carries
passengers, officers and crew of
a ship or aircraft coastwise
shall comply with the provisions
of this Act and any Regulations
made under this Act.
Master to deliver account on
cargo before departure
39. (1) A master of a coasting
aircraft or ship shall deliver
to the proper officer in the
appropriate form an account of
cargo and stores taken on board
the ship or aircraft before
departing from a port or place
in the country.
(2) The original accounts dated
and signed by the proper
officer, shall be the clearance
for the aircraft or ship for the
voyage and the transire for the
goods, if any, specified on it.
(3) Where the master, agent or
owner
(a)
fails to deliver the account, or
(b)
falsifies the accounts,
the master, agent or owner shall
incur a penalty equal to two
hundred percent of the value of
the goods and the
Commissioner-General may detain
the aircraft or ship.
Master to deliver transire on
arrival
-40. (1) A master shall,
immediately after the arrival of
a coasting aircraft or ship at
the port or place of unloading
and before the goods are
unloaded, produce the transire
to the proper officer.
(2) A master who unloads goods
on board the coasting aircraft
or ship contrary :to subsection
(1) incurs a penalty equal to
one hundred. percent of the
'value of the goods and the
Commissioner-Genera} may detain
the aircraft or ship.
Forfeiture of goods unlawfully
loaded or unloaded
41. Where goods are loaded on
board an aircraft or ship in a
port or place within the country
and carried coastwise contrary
to this Act or, having been
carried coastwise, are unloaded
in a port or place contrary to
this Act, the goods shall be
forfeited to the State.
Commissioner-General may vary
procedure
42. (1) Despite anything to the
contrary, the
Commissioner-General may permit
the loading, unloading, entry or
clearance of a coasting aircraft
or ship and goods under
conditions that the
Commissioner- General may
determine.
(2) The Commissioner-General may
permit the master or owner of an
aircraft or ship that is
bringing goods coastwise to an
approved port to enter the goods
outwards for exportation without
first unloading them.
(3) The Commissioner-General may
when necessary and subject to
any Regulations made under this
Act or terms and conditions
determined by the
Commissioner-General allow
(a)
the entry outwards of a ship,
and
(b)
permit the loading of goods for
export in the ship or aircraft
for carriage coastwise before
the goods imported in the ship
or aircraft are unloaded
if there is a complete
separation of the goods being
loaded for export or carriage
coastwise from the goods being
imported and from any cargo
remaining on board.
(4) A person shall post a bond
on goods that are carried by
ship or aircraft in coastwise
trade.
Licensing
Customs house agent
43.
(1) A company or partnership
shall not engage in the business
of customs house agent unless
that company or partnership is
wholly owned by an indigenous
Ghanaian and has been granted a
licence by the
Commissioner-General.
(2) The Commissioner-General
shall not grant a licence to a
company or partnership to
operate as a customs house agent
unless
(a)
in the case of a company, .
(i) the company is authorised by
the regulations of the company
to carryon the business of a
customs house agent, and
(ii) at least one director or an
employee of the company holds a
certificate of proficiency in
customs business; or
(b)
in the case of a partnership
(i) the partnership is by virtue
of its partnership agreement
authorised to transact business
as a customs house agent, and
(ii) at least one partner or an
employee of the partnership
holds a certificate of
proficiency in the customs
business.
(3) The Commissioner-General
may grant a licence under this
section to a statutory body,
State institution, or other
institution to transact business
as a customs house agent where
an employee of that body or
institution holds a certificate
of proficiency in customs
business.
(4) A person who is granted a
licence to carryon business as a
customs house agent shall pay
the prescribed fees.
(5) A customs house agent
licence is valid for one year
and may be renewed 'on payment
of the prescribed fees.
(6) The Commissioner-General may
suspend or revoke the licence of
a customs house agent where the
licensee breaches
(a)
the conditions specified in the
licence; or
(b)
the provisions of this Act.
Agent to produce authority
44.
(1) Where a person applies, on
behalf of another person, to the
Commissioner-General to transact
business in relation to customs
or any other matter under this
Act, the Commissioner-General
may require the applicant to
produce a written authority from
the person on whose behalf the
application is made.
(2) The Commissioner-General
may refuse an application where
a person fails to produce the
document required under
subsection (1).
(3) A document required to be
signed by any person under this
section is deemed to be signed
if the document is signed by a
person authorised on behalf of
the person required to sign it
unless the Commissioner-General
refuses to accept the document.
(4) Where a document or
declaration is required, under
this section, to be signed ill
the presence of the
Commissioner-General or
particular officer, the document
is valid as if the document has
been signed in the presence of
(a)
the Commissioner-General; or
(b)
the officer in whose presence
the document is required to be
signed
where the document is signed in
the presence ofa witness whose
signature is known to and is
approved by the
Commissioner-General or the
office who receives the
document.
Bonded
carrier
.
45. (1) A person shall not
engage in the business of
carrying bonded goods unless
that person has
(a)
applied to the
Commissioner-General for a
licence; and
(b)
been issued with a licence by
the Commissioner-General in
accordance with this Act and the
Regulations made under this Act.
(2) A person who applies for a
bonded carrier licence shall
post a bond and pay the
prescribed fees.
(3) The Commissioner-General may
license the following persons as
bonded carriers in the country:
(a)
a common carrier of goods owning
or operating a railroad,
conveyance, or other
transportation line for the
transport of goods in the
country;
(b)
a contract carrier authorised by
the Government of Ghana to carry
goods; or
(c)
a freight forwarder authorized
by the Government of Ghana to
carry goods.
(4) A bonded carrier licence is
valid for one year and may be
renewed on the payment of the
prescribed fees.
(5) The holder of a bonded
carrier licence shall keep all
records required to be kept.
Licensing and operation of
customs-controlled area
46. (1) Despite section 4, a
person in charge of the
following areas may apply to the
Commissioner-General for a
licence to operate the area as a
customs-controlled area:
(a)
an area for the processing of a
conveyance arriving in or
departing from Ghana or the
loading or unloading of goods
onto or from a conveyance;
(b)
an area for the temporary
storage of goods imported at a
port of entry and not yet
released by the Authority,
including goods not yet declared
and any goods seized as liable
to forfeiture;
(c)
an area used for the
embarkation, disembarkation, or
processing of persons arriving
in or departing from the
country; or
(d)
an area used as a customs bonded
warehouse.
(2) The Commissioner-General
shall determine the process
application for licensing a
customs-controlled area.
(3) A person who applies for a
licence for a customs-controller
area shall post a bond and pay
the prescribed fee.
(4) The Commissioner-General
shall not issue a licence to a
person in charge of an area
under this section where the
Commissioner - General finds
that
(a)
it is not in the public
interest, or
(b)
it is impracticable or
unnecessary that the area in
question should be licensed as a
customs-controlled area.
(5) The Commissioner-General may
suspend or revoke a licence in
respect of a customs controlled
area where the licensee I
(a)
breaches a condition specified
in the licence; or
(b)
contravenes a provision of this
Act.
(6) The holder of a licence for
a customs-controlled area ma
surrender the licence at any
time by giving thirty days
notice in writing to the
Commissioner-General.
(7) Where a licence is revoked
or surrendered, any applicable
du shall become due and payable
unless the Commissioner-General
permit the goods
(a)
to be removed to another
customs-controlled area; or
(b)
to be placed under a customs
procedure.
(8) The licensee of a
customs-controlled area shall
store good subject to the
control of the Authority.
(9) Where goods are placed in a
customs-controlled area by the
Commissioner-General, a person
in charge of the
customs-controller area shall
charge fees for the reception or
storage of the goods.
(l0) An officer of the Authority
shall not
(a)
own, in whole or in part, a
place used as a
customs-controller area; or
(b)
enter into a contract or
agreement for the lease or use
of place with a view to its
subsequent use as a customs-
controller area.
(11) The licensee of a
customs-controlled area shall
keep record and submit reports
that will enable the Authority
supervise the customs controlled
area and in particular records
with regard to the
identification of goods placed
in. the area, the customs status
and movement the goods.
(12) The provisions of this Act
in relation to the importation
and exportation of warehoused
goods, so far as they are
applicable, apply to goods
(a)
liable to customs duty that are
transferred from an importing
aircraft or ship to an exporting
aircraft or ship, or
(b)
exported on drawback.
(13) Goods remaining in a
customs-controlled area are
liable to rent and other
charges.
Warehouse
47.
(1) A person shall not use a
building or place as a private
bonded warehouse unless
(a)
the building or place has been
duly licensed by the
Commissioner -General,
(b)
the keeper of the warehouse
deposits the required bond, and
(c)
the keeper of the warehouse pays
the prescribed fees.
(2) The licence shall be in an
approved form and issued by the
Commissioner -General.
(3) The Commissioner-General may
at any time revoke a licence
issued under this Act and a
licensee shall not recover part
of the licence fee paid unless
the Commissioner-General
considers that it is
unreasonable or may impose
hardship.
(4) Where the licence of a
bonded warehouse is revoked,
that person shall
(a)
pay the duty on all the goods
warehoused;
(b)
export the goods warehoused; or
(c)
remove the goods to another
bonded warehouse within three
months or any other time as the
Commissioner- General may
direct.
(5) A proper officer shall take
goods not duly exported or
removed in accordance with this
section to a State warehouse and
the goods may be sold or
otherwise dealt with.
(6) A written notice of
revocation addressed to the
keeper of the warehouse or the
private bonded warehouse and
posted at the warehouse is
deemed to be notice to all
persons interested in the goods.
Entry of goods
Time of entry
48.
(1) The time of entry in
relation to goods
(a)
imported,
(b)
warehoused,
(c)
put on board an aircraft or ship
as stores, or
(d)
exported,
is the date when the prescribed
declaration is filed and
accepted by the proper officer
and any duty due has been paid
or security for any duty due has
been deposited.
(2) Where the entry is filed
electronically, the time of
entry in relation to goods
imported, warehoused, put on
board an aircraft or ship as
stores, or exported, is the date
on which the electronic filing
is validated.
(3) The time of entry for goods
(a)
imported into the country by
post is the time of delivery to
the addressee; and
(b)
exported from the country by
post is the time of posting of
the goods.
(4) The time of entry for goods
imported overland or by inland
waters is the time of actual
payment of duty on the goods.
Declaration
49.
(1) A person who intends to
declare goods to be placed under
a customs procedure in
accordance with this Act shall
file a declaration
(a)
in the prescribed form; and
(b)
within seven working days from
the date of final discharge of
the goods.
(2) The Commissioner-General may
extend the period referred to in
subsection (1).
(3) Except as otherwise
provided, the declarant shall
choose the customs procedure
under which the declarant wishes
to place the goods.
(4) Where a customs house agent
acts on behalf of a person, the
agent shall indicate in the
declaration, the person on whose
behalf the declaration is made
and the agent shall be taken as
the declarant.
(5) A person shall make
available to the Authority all
supporting documents required at
the time a declaration is
lodged, unless at the request of
the declarant, the
Commissioner-General allows the
documents to be submitted at a
later time.
(6) The declaration shall
include the following:
(a)
a genuine commercial invoice
indicating
(i) the name and address of the
buyer and seller;
(ii) the date and terms of
sale;
(iii) the quantity, weight or
volume of shipment;
(iv) type of packaging;
(v) a complete description of
goods;
(vi) the unit value and total
value;
(vii) terms of trade, Cost
Insurance Freight, Free On
Board; and
(viii) shipping and insurance
charges;
(b)
a bill of lading;
(c)
a classification and valuation
report issued by the appropriate
authority;
(d)
a certificate of origin, where
applicable; and
(e)
an import permit, where
applicable.
(7) A commercial or transport
document setting out all of the
particulars required under this
section may serve as the
declaration for transit.
Pre-entry
50.
(1) For the purpose of this
section, pre-entry refers to the
filing of a declaration and the
payment of the duties prior to
the arrival of goods.
(2) The provisions of this Act
in relation to the entry of
goods apply to pre-entry of
goods with the necessary
modification.
(3) With the approval of the
Commissioner-General, and
subject to conditions and
restrictions that the
Commissioner-General may impose,
goods may be entered under this
section prior to importation.
Missing or incomplete documents
51.
(1) The Commissioner-General may
allow provisional declaration,
delivery or shipment of goods
subject to
(a)
the payment of a deposit
specified by the Commissioner-
General, and
(b)
terms and conditions that the
Commissioner-General may
determine pending the production
of proper documents and
declarations.
(2) In the case of a provisional
declaration, the declarant shall
furnish the Commissioner-General
with a supplementary declaration
to perfect the entry within four
working days.
(3) A person shall forfeit a
deposit made in accordance with
subsection (1), where that
person does not produce the
documents or declarations
required by the Commissioner-
General within fourteen days of
the time of deposit, or a
further period as the
Commissioner-General may allow.
(4) Despite subsection (3), the
Commissioner-General may refuse
entry or delivery or prevent
shipment of any further
importation or exportation of
goods, where a person neglects
or refuses to produce the
relevant documents and
declarations.
Uncleared goods
52.
Where goods imported by a
conveyance or inland water way
or railroad are not entered
within seven days after being
unloaded or within a further
period as the proper officer may
in special circumstances allow,
the proper officer may deposit
the goods in a State warehouse
or may direct the importer or
the agent to deposit the goods
immediately in a specified State
warehouse.
Deposit of goods in State
warehouse
53.
(1) Where goods imported are not
delivered from a customs-
controlled area
(a)
within seven days after final
discharge, or
(b)
within a further period as the
Commissioner-General may in
special circumstances allow,
a proper officer may deposit the
goods in a State warehouse for a
period of not more than fourteen
days.
(2) Goods deposited in a State
warehouse shall attract rent and
other charges as prescribed.
(3) Where goods deposited or
required to be deposited in a
State warehouse are
(a)
of a perishable nature, the
proper officer may, immediately,
sell the goods by public
auction; or
(b)
not of a perishable nature, the
proper officer may sell the
goods by public auction in
accordance with prescribed
directives.
(4) A proper officer may cause
goods that are required to be
removed under this A(', to a
State warehouse to be opened and
the owner of the goods shall
offer the goods for examination
at the expense of the owner.
(5) Where under this Act, goods
are required to be deposited in
a State warehouse and for any
reason, the proper officer
decides that it is undesirable
or inconvenient to deposit the
goods in a State warehouse the
goods shall
(a)
be deemed to be deposited in a
State warehouse, and
(b)
attract the appropriate charges.
Entry of goods by owner of ship
or aircraft
54.
(1) Where the owner of goods
imported into the country fails
to declare the goods, or having
declared the goods, fails to
enter them or take delivery of
the goods within the time
provided for in this Act, the
owner of the aircraft or ship or
master of the ship or aircraft
may make entry of the goods
(a)
if a time for delivery of the
goods is expressed in the bill
of lading, at any time after the
time expressed; and
(b)
if a time for delivery of the
goods is not expressed in the
bill of lading, at any time
after the expiration of twenty-
one days.
(2) Despite subsection (1), if
at any time before the goods are
landed the owner is ready and
offers to land or take delivery
of the goods, the
Commissioner-General shall allow
the owner to land or take
delivery' of the goods and the
entry of the owner shall in this
case be preferred to an entry
which may have been made by the
owner of the aircraft or ship or
the master or the agent of the
aircraft or ship.
(3) The period oftime specified
in this section shall be
computed from the time at which
the aircraft or ship and goods
have been released from any
quarantine to which they may
have been subjected.
Importation of motor vehicle
Motor vehicle
tax
55.
(1) A person who imports a motor
vehicle into the country under
this Act or any other enactment
shall pay
(a)
import duty; and
(b)
any other imposts prescribed by
law.
(2) Subsection (1) does not
apply where the motor vehicle is
ex- empted under this Act.
Duties of motor vehicle
licensing authority
56.
(1) A vehicle licensing
authority established under an
enactment shall not register a
motor vehicle unless the
applicant produces to the
vehicle licensing authority the
customs entry and other related
customs documents.
(2) The Commissioner-General
shall issue a Certificate of
Payment of Duties and any other
document as specified by the
Commissioner-General to a person
who purchases a motor vehicle at
an auction sale under this Act,
for the purpose of registration
of that motor vehicle.
(3) The vehicle licensing
authority shall, within ten days
after the end of each month,
submit a statement to the
Commissioner-General setting out
(a)
the number of motor vehicles
that the licensing authority
registered during that month,
(b)
the registration number of each
motor vehicle,
(c)
engine and chassis number,
(d)
the name and address of the
owner of the motor vehicle,
and
(e)
the customs entry number and
date.
(4) The Commissioner-General
shall station a customs officer
at the premises of the vehicle
licensing authority to
authenticate customs documents
for vehicle registration.
Importation of motor vehicle
57.
The importation of a motor
vehicle is as prescribed in the
Schedule.
Prohibited motor vehicle
58.
(1) A person shall not import a
right-hand steering motor
vehicle into the country unless
approved by the Minister.
(2) Subject to the provisions of
this Act, the Commissioner
General shall seize a prohibited
motor vehicle imported into the
country and the motor vehicle
shall be forfeited to the State.
Forfeiture of overstayed motor
vehicle
59.
(1) A person who imports a motor
vehicle into the country and
does not enter and clear the
motor vehicle within sixty days
after final discharge of the
ship or aircraft or in the case
of a motor vehicle imported over
land the date on which it
crossed the national borders
into the country shall forfeit
the motor vehicle to the State.
(2) The Commissioner-General
shall dispose of a motor vehicle
which is forfeited to the State
or sell the motor vehicle on an
"as is" basis.
(3) The price at which a
forfeited motor vehicle is
disposed of, whether by auction
sale, allocation or any other
method shall include the duty
and taxes eligible on the motor
vehicle.
Valuation of used motor vehicle
60.
(1) Despite the provisions of
any other enactment, this
section applies in determining
for customs purposes the value
of a used motor
vehicle imported under this Act.
.
(2) The value of a used motor
vehicle is the price of the
motor vehicle as assessed in
accordance with this section
together with freight, insurance
commission and any other costs,
charges and expenses incidental
to the delivery of the motor
vehicle at the port or place at
which the vehicle first entered
the country.
(3) Where the age of a used
motor vehicle
(a)
does not exceed six months, the
price is deemed to be the first
purchase price;
(b)
exceeds six months but does not
exceed one and half years, the
price is deemed to be
eighty-five per cent of the
first purchase price;
(c)
exceeds one and half years but
does not exceed two and half
years, the price is deemed to be
seventy per cent of the first
purchase price;
(d)
exceeds two and half years but
does not exceed five years, the
price is deemed to be sixty per
cent of the first purchase
price; or
(e)
exceeds five years, the price is
deemed to be fifty per cent of
the first purchase price.
(4) Where a person disputes the
age of a used motor vehicle
assessed by the
Commissioner-General in
accordance with the provisions
of this section
, (a) the onus of proof
is on that person to prove the
age of the vehicle assessed, and
(b)
unless the contrary is proved to
the satisfaction of the
Commissioner-General, the
assessment of the Commissioner-
General shall prevail.
(5) For the purpose of
converting the first purchase
price of a motor vehicle in
Ghana currency, the prevailing
rate of exchange as quoted by
the Bank of Ghana at the time
the vehicle is entered for
delivery into the country shall
be used.
(6) In this section, unless the
context otherwise requires,
"first purchase price" means the
price at which the type of motor
vehicle in question is usually
sold for use when new, by a
dealer of that motor vehicle in
the country of manufacture of
the vehicle concerned, excluding
any tax, or impost charged in
relation to the vehicle in
accordance with the laws of that
country.
Local dealer to furnish details
of the manufacturer
61.
(1) A local dealer in motor
vehicle the importation of which
is permitted under this Act
shall furnish the
Commissioner-General with the
following information:
(a)
year of manufacture of the motor
vehicle;
(b)
the make or model of the motor
vehicle;
(c)
the name and address of the
manufacturer of the motor
vehicle; and
(d)
the home 'delivery value of the
motor vehicle.
(2) A local dealer who fails or
refuses to furnish the
Commissioner- General with the
information required under
subsection (1) commits an
offence and is liable on summary
conviction to a fine of not more
than two hundred penalty units
or to a term of imprisonment of
not more than twelve months or
to both, and to an additional
fine of ten penalty units for
every week during which the
offence continues.
Express and postal shipment
Application of Act 649
62.
(1) The provisions of the Postal
and Courier Services Regulatory
Commission Act, 2003 (Act 649)
apply to postal and express
shipment under this Act with the
necessary modification.
(2) A contravention of
Regulations. made in respect of
postal and express shipment is
deemed to be a contravention of
this Act.
Procedure for express shipment
63.
(1) The Commissioner-General
shall
(a)
provide for a separate and
expedited procedure for express
shipment; .
(b)
provide adequate facilities for
the processing of express
shipment;
(c)
permit an express shipment to be
processed at the facility of the
shipping service under
appropriate customs controls;
(d)
maintain a high degree of
control over express shipments
by use of risk management,
internal security, tracking
technology, and other
appropriate control measures;
and
(e)
allow submission through
electronic means of a single
manifest covering all goods
contained in a shipment
transported by an express
shipment service.
(2) A person transporting an
express shipment shall submit
every information necessary for
the re1eas~ of the express
shipment electronically to the
Authority prior to the arrival
of the express shipment.
(3) The Commissioner-General
shall put in place systems and
measures to ensure expedited
clearance of an express
shipment.
(4) Where a person provides a
satisfactory guarantee to cover
the potential liability for duty
of an express shipment, the
Commissioner- General shall
release the express shipment for
home use or to another customs
procedure on submission of
provisional declaration or
pending the submission of the
relevant. documents.
(5) The penalty applicable in
respect of provisional
declaration under section 51
applies to this section with the
necessary modification.
Procedure for postal shipment
64.
(1) The Authority and a Postal
Service shall sign a Memorandum
of Understanding to specify the
respective responsibilities
regarding the customs treatment
of postal items.
(2) Where imported postal items
are not delivered or are refused
by the addressee, the
Commissioner-General shall repay
or remit the duty paid in
respect of the goods on request.
(3) Subsection (2) applies where
the goods are re-exported,
destroyed or abandoned without
any expense to the Customs
Division of the Authority.
Detention and examination of
express and postal shipment
65.
(1) A proper officer may detain
an incoming or outgoing express
or postal shipment that the
proper officer reasonably
suspects to contain a printed
matter, document, or any other
thing or matter, the importation
or exportation of which is
prohibited or restricted by law.
(2) The proper officer may open
and examine the express or
postal shipment
(a)
in the presence of the person to
whom the express or postal
shipment is addressed or the
agent of that person; or
(b]
in the absence of the person to
whom the express or postal
shipment is addressed where that
person fails to respond to a
written notice from the proper
officer requiring the attendance
of that person after twenty-one
days of the proper officer
forwarding the notice to the
person.
Classification, valuation and
country of origin
Classification of customs
tariffs
66.
(1) Except as otherwise
expressly specified in this Act
or in any other enactment, the
customs tariff, taxes and rates
to be imposed under this Act and
statistical nomenclatures shall
be in conformity with the
"Harmonized Commodity
Description and Coding System"
also known as the Harmonised
System.
(2) For the purpose of this
section, "Harmonized Commodity
Description and Coding System"
is the "Harmonized System",
approved by the Customs
Co-operation Council on i 4th
June, 1983, and duly revised by
the World Customs Organisation.
Customs valuation
67.
(1) For customs purposes,
"customs value" is the
transaction value or the price
actually paid or payable for
goods imported into this
country, except in cases where
provision is specifically made
for another method of
determining customs value.
(2) The price actually paid or
payable is the total payment
made or to be made by
(a)
the buyer to the seller, or
(b)
the buyer to a third party for
the benefit of the seller for
the imported goods
and includes all payments made
or to be made as a condition of
sale of the imported goods.
(3) The customs value shall be
adjusted to include the
following:
(a)
the cost of transport for
importing the goods into the
country;
(b)
charges for loading, unloading
and handling associated with the
transport for importing the
goods into the country; and
(c)
the rate of insurance calculated
as provided by the relevant
enactment, where the importer
fails to declare the insurance
paid. "
(4) In determining the customs
value, any additions made to the
price paid or payable shall be
added for the following, where
they are incurred by the buyer
but are not already included in
the price actually paid or
payable in respect of the goods:
(a)
the cost of packing whether for
labour or materials;
(b)
commissions and brokerage except
the buying commission;
(c)
the cost of containers which are
treated as being one for
customs purposes with the goods
in question;
(d)
the value, apportioned as
appropriate, of the following'
goods and services where they
are supplied directly or in- .
directly by the buyer free of
charge or at a reduced cost for
use in connection with the
production or sale for export to
this country of the goods
imported:
(i) materials, components and
parts incorporated in the goods
that are imported;
(ii) tools, dies, and moulds;
(iii) materials consumed in the
production of the goods that are
imported; and
(iv) engineering, development,
artwork, design work,::" and
plans and sketches undertaken
outside the country -" that are
necessary for the production of
the goods
that are imported;
(e)
royalties and licence fees that
the buyer shall pay as a
condition of sale of the goods;
and
(f)
proceeds of a subsequent resale,
disposal, or use of the goods
that are imported goods and
accrue directly or indirectly to
the seller.
(5) The following are excluded
from the price, where the person
shows that the goods are
separate from the price paid or
payable:
(a)
charges for the transport of
goods after the arrival of the
goods in the country;
(b)
charges for construction,
erection, assembly, maintenance
or technical assistance,
undertaken after importation;
and
(c) duty payable in the
country in connection with the
good that are imported.
(6) The price shall be used as
the transaction value only if
then are no restrictions placed
on the use of the goods other
than the following
(a)
restrictions imposed or required
by law or by the public
authorities in the country;
(b)
limitations in respect of the
geographical area in which the
goods may be resold; or
(c)
restrictions that do not
substantially affect the customs
value of the goods.
(7) The price shall not be
subject to conditions or
considerations for which a value
cannot be determined.
(8) Where -there is a subsequent
resale, disposal or use of goods
part of the proceeds of the
subsequent resale, disposal, or
use of the goods shall not
accrue directly or indirectly to
the seller, unless an
appropriate adjustment can be
made.
(9) Where the buyer and seller
are related, the importer shall
prove that the relationship did
not influence the price, or that
the price closely approximates
one of the following:
(a)
the transaction value in sales
between unrelated buyers and
sellers of identical or similar
goods for export from the
country of origin; or
(b)
the deductive or computed value
of identical or similar goods,
and the values used for
comparison relate to goods
imported into the country at or
about the same time as the goods
being appraised.
(10) In applying the comparison
values to related party sales,
the following shall be taken
into consideration:
(a)
whether the sale occurred at or
about the same time; and
(b)
differences between the cost
incurred in sales in which the
seller and the buyer" are not
related and sales in which the
seller and the buyer are
related.
(11) For the purposes of this
section persons are deemed to be
related only if
(a)
they are officers or directors
of one another's business;
(b)
they are legally recognised
partners in business..
(c)
they are employer and employee;
(d)
any person who directly or
indirectly owns, controls or
holds five percent or more of
the outstanding voting stock or
shares or both of them;
(e)
one of them directly or
indirectly controls the other;
(f)
both of them are directly or
indirectly controlled by a third
person;
(g)
together they directly or
indirectly control a third
person; or
(h)
they are members of the same
family.
Where customs value cannot be
determined
68. (1) Where the customs value
of imported goods cannot be
deter- mined on the basis of
transaction value, the customs
value shall be determined by
proceeding sequentially through
the following secondary methods
of valuation:
(a)
the transaction value of
identical goods sold for export
to this country and exported
within three months of the date
of export of the goods being
valued;
(b)
the transaction value of similar
goods sold for export to this
country and exported within
three months of the date of
export of the goods being
valued;
(c)
the deductive value which is the
value based on the unit price at
which the imported goods, or
identical or similar imported
goods, are sold within the
country in the greatest
aggregate quantity to persons
not related to the seller at or
about the date of importation
and reduced by the following
deductions:
(i) commissions;
(ii) additions for profit and
general expenses;
(iii) costs of international
transportation and insurance;
(iv) costs of transportation and
insurance from the port
of arrival in the country to the
place of delivery; and
(v) duties payable on
importation; or
(d)
the computed value, or the sum
of
(i) the cost or value of
materials and manufacture or
other processing employed in the
production of the goods for
import;
(ii) an amount for profit and
general expenses equal to the
amount that is usually reflected
in sales of goods of the same
class or kind made by a producer
in the country of exportation
for export to this country;
(iii) assists and cost of
packing; or
(e)
by reversing the order of
application of paragraphs (c)
and
(d)
on the request of the declarant.
(2) Where the customs value
cannot be determined on the
basis of transaction value or
any of the secondary methods of
valuation, the customs value
shall be determined on the basis
of a value derived from the
transaction value or one of the
secondary values specified in
subsection (1) and, adjust the
customs value using reasonable
means consistent with the
principles and general
provisions of Article VII of the
General Agreement on Tariffs and
Trade.
(3) The customs value shall not
be determined on the basis of
any of the following:
(a)
the selling price of goods
produced in this country;
(b)
a system that provides for the
appraisement at the higher of
two alternative values;
(c)
the price of goods on the
domestic market of the country
of exportation;
(d)
the cost of production, other
than a computed value for
identical or similar goods;
(e)
the price for export to a
country other than this country;
(f)
minimum customs value; or
(g)
arbitrary or fictitious values.
Rate of exchange
69.
Where the conversion of currency
is necessary for the
determination of the customs
value, the Commissioner-General
shall use the current rate of
exchange determined by the Bank
of Ghana.
Country of origin.
70.
(1) Preferential rules of origin
are the rules used to determine
the origin of goods for purposes
of applying preferential tariff
or preferential non-tariff
measures.
(2) Non-preferential rules of
origin are the rules used to
determine the origin of goods
for all other purposes including
the country-of-origin marking
and for statistical purposes.
(3) Goods wholly obtained in a
single country or territory or
wholly produced from domestic
materials in the country or
territory shall be regarded as
having their origin in that
country or territory.
(4) Goods that are produced in
more than one country or
territory shall be deemed to
originate in the country or
territory where the goods
underwent their last substantial
transformation.
(5) Where a person indicates an
origin of goods in a
declaration, the
Commissioner-General may require
that person to prove the origin
of the goods.
(6) A person shall provide an
invoice declaration of origin or
where applicable, a Certificate
of Origin to the proper officer
on request by the proper
officer.
(7) In the case of goods
benefiting from preferential
measures contained in Agreements
that the Republic has concluded
with another country, the
Commissioner-General shall apply
the preferential rules of origin
applicable to those goods that
are specified in the
preferential Agreement.
(8) For goods that are subject
to the Economic Community of
West African States Preferential
Agreement
(a)
the goods shall be considered as
originating from Member States
where
(i) the goods have been wholly
produced in Member States; or
(ii) the goods contain raw
materials that were not wholly
obtained from Member States, if
the materials have undergone
operations and processes that
confer community origin; and
(b)
where the goods consists of
materials wholly produced or
sufficiently transformed in one
or several Member States the
goods shall be considered as
goods originating from
the Member States in which the
last processing or
transformation took place as
specified in the Economic
Community of West African States
Protocol.
Assessment of duties
Liability for duty
71. (1) A person incurs a
customs liability for duty when
(a)
imported goods that are subject
to duties are entered for
consumption by that person and
the declaration is accepted;
(b)
imported goods are unlawfully
introduced into the country by
that person;
(c)
imported goods are unlawfully
removed from a customs-
controlled area or a free zone
to another part of the country;
(d)
that person fails to comply with
conditions that govern the use
of a customs procedure under
which the goods have been
placed; or
(e)
goods imported in a free zone or
customs-controlled area are
used, consumed or lost other
than as permitted under this
Act.
(2) The following persons are
responsible for the payment of
duty incurred in subsection (1):
.
(a)
an importer or an agent of the
importer who imports goods
specified in paragraph (6/ of
subsection (1);
(b)
a person who imports or who aids
in the introduction of goods
specified in paragraph (b)
of subsection (1);
(c)
a person who acquired or
unlawfully held goods specified
in paragraph (b) of
subsection (1);
(d)
a person who unlawfully removes
or who aids in the removal of
goods specified in paragraph
(c) of subsection (1);
(e)
a person who is required to
fulfil the obligatioris arising
from the use of the procedure
under which the goods speciied
in paragraph (d) of
subsection (1) are placed; or
(f)
a person who consumes, loses or
uses goods specified in
paragraph (e) of
subsection (1).
Calculation of
duty
72. (1) The Commissioner-General
may accept the amount of duty
payable as determined by the
declarant.
(2) A person shall determine the
amount of duty on the basis of
the rules for calculation of
duty applicable at the time the
customs liability was incurred.
(3) Where costs for storage or
usual forms of handling have
been incurred within the country
in respect of goods placed under
a customs. procedure, a person
shall not take into account the
costs or the increase in value
for the calculation of the
amount of duty.
(4) Unless otherwise
specifically provided, a package
or covering is considered to be
a separate article where the
package or covering in which the
goods are imported or exported,
is in the opinion of the Com-
missioner-General,
(a0)
not the usual or proper package
or covering for the goods; or
(b)
is designed for a separate use.
(5) A person shall take into
account the customs value,
quantity, nature, and origin of
goods imported in the
calculation of duty.
(6) Where a person incurs a
customs liability for goods that
are removed from a free zone,
the person shall determine the
amount of duty on the basis of
the duty in force for goods of
that class or description at the
time the liability is incurred.
Payment of duty
73. (1) A person shall pay duty
in cash or by any other means
permitted under the laws of
Ghana.
(2) A person responsible for the
payment of duty under this Act
may designate a third party to
make payment on behalf of that
person.
(3) The Commissioner-General may
defer the payment of duty
payable, where a person provides
a bank guarantee and that person
is not liable to any accrued
penalty.
(4) The Commissioner-General
shall not impose a duty on any
person responsible for the
payment of duty under this Act
after the expiration of a period
of six years from the date on
which the liability was incurred
except as provided in any law
governing revenue administration
in the country.
(5) The Commissioner-General
shall consider a customs
liability on importation or
exportation extinguished where
(a)
the amount due under this Act is
paid;
(b)
the declaration that gave rise
to the liability is invalidated;
(c)
the good: liable to duty are
abandoned to the Government or
destroyed under the supervision
of the Authority;
(d)
the goods liable to duty are
destroyed or lost through no
fault of the person liable to
pay the duty;
(e)
the Commissioner-General is
satisfied that the goods have
not been used or consumed in
Ghana and that the goods have
been exported from the country;
or
(f)
the goods are released for home
use free of duty, or at a
reduced rate of duty by virtue
of their end-use and have been
properly used or have been
exported with the permission of
the Commissioner-General.
(6) The following constitute
evidence of payment of duties
with the appropriate bill of
entry number endorsed on the
receipt:
(a)
a customs computer generated
receipt;
(b)
a bank generated receipt; or
(c)
an import official receipt.
General customs procedures
Home use
74.
(1) Imported goods intended to
be put on the market or intended
for private use or consumption
within the country shall be
placed under the customs
procedure for home use.
(2) Goods placed under customs
procedure for home use shall be
released subject to the
following:
(a)
payment of the duty due, where
applicable;
(b)
payment of other appropriate
charges or fees;
(c)
compliance with any prohibitions
or restrictions; and
(d)
completion of any other
formalities required.
(3) A person may dispose of
goods released for home use
without any restriction by the
Commissioner-General.
(4) Where goods are processed
for home use, the Commissioner-
General may allow the importer
to place the goods under another
customs procedure if the
importer satisfies all the
requirements of that other
procedure.
(2) A person may identify the
goods placed under the in-ward
processing procedure .
(a)
through the submission of the
details of the inputs and
manufacturing process used; or
(b)
by establishment of the identity
of the goods during the
processing operation by
processing the goods under
customs control,
(3) A person who carries on an
activity that involves the
storage, working or processing
of goods placed under the inward
processing procedure or the
processed products, shall keep
records in a form approved by
the Commissioner-General.
(4) A person discharges the
inward processing procedure
where one of the following
occurs:
(a)
the goods placed under the
inward processing procedure or
the processed products, are
placed under another customs
procedure;
(b)
the goods placed under the
inward processing procedure have
been exported from Ghana in the
same condition as imported;
(c)
the processed goods have been
exported;
(d)
the goods placed under the
inward processing procedure or
the processed products have been
destroyed with no waste
remaining to the satisfaction of
the Commissioner-
General; or
(e) the goods placed under the
inward processing procedure or
the processed products have been
abandoned.
(5) A person shall discharge the
inward-processing procedure
within a period of twelve months
from the date of entry.
(6) Despite subsection (5), the
Commissioner-General may extend
the period for the discharge of
the inward processing procedure
on re- quest of the holder of
the authorisation for a period
of not more than twelve months.
Re-importation in same state
77.
(1) Whenever goods are exported
and re-imported into the country
in the same state as the goods
were when exported, and are
declared for home use, the goods
shall be exempted from duty on
re-importation if the
Commissioner-General is
satisfied that the goods
exported were domestic goods or,
if the imported goods were,
prior to exportation
(a)
not subject to duties; or
(b)
duties due were paid; and
(c)
either no drawback of duties
were paid on exportation or all
drawback paid on the exportation
has been refunded.
(2) The period within which the
goods are to be re-imported is
twelve months from the date of
exportation.
(3) The time specified under
subsection (2) for
re-importation may be extended
by the Commissioner-General on
application by the importer for
a period of not more than twelve
months.
(4) Re-importation in the same
state shall be allowed even if
only a part of the goods are
re-imported.
(5) Where justifiable,
re-importation of goods in the
same state shall be allowed even
if the goods are re-imported by
a person other than the person
who exported them.
(6) Re-importation in the same
state may be allowed where the
goods have been used or damaged
or have deteriorated whilst the
goods were outside the country.
(7) Re-importation in the same
state shall not be refused on
the grounds that, while the
goods were abroad, the goods had
undergone operations necessary
for the preservation or
maintenance of the goods
provided, however, that the
value of the goods at the time
of exportation has not been
enhanced by the operations.
Re-importation
after outward processing
78.
(1) Where goods entered for home
use in the country are
temporarily exported for the
purposes of manufacturing,
processing or repair outside the
country and in the opinion of
the Commissioner-General
(a)
the form or character of the
goods has been substantially
changed by the processing. duty
will be charged on the full
value of the goods on
re-importation:
(b)
the form or character of the
goods has not been substantially
changed by the processing, duty
will be charged only on the
amount by which the value of the
goods was increased by the
processing; or
(c)
the goods are repaired abroad
free of charge under warranty,
no duty will be charged.
(2) The outward processing
procedure may be used only where
the goods exported under the
procedure can be identified in
the re-imported goods.
(3) A person shall declare at
the time of export whether the
outward processing procedure
shall be used.
(4) The outward processing
procedure may be discharged by
declaring the goods outright for
export.
(5) The period within which the
outward processing procedure is
to be discharged is twelve
months and may be extended by
request of the holder of the
authorisation for a period of
not more than twelve months.
Private bonded warehouse
79.
(1) The Minister may by notice
in the Gazette or
national news- papers of wide
circulation declare the kind of
goods that may be ware- housed
upon first importation without
payment of duty:
(2) Where goods are to be
warehoused, the goods shall be
deposited in the packages in
which the goods were imported.
(3) A person shall not alter
(a).
the goods or the packages;
(b)
the packaging of the goods; or
(c)
the marks or numbers of the
goods
after the goods have been
deposited except with the
authorisation of the proper
officer.
(4) An importer, owner or a
person who deposits goods under
this section shall pay any
expenses incurred in respect of
the goods.
(5) A person who deposits goods
in a private bonded warehouse or
a customs-controlled area is
subject to Regulations made
under this Act.
(6) A person in charge ofa
private bonded warehouse shall
provide office accommodation and
other facilities that the proper
officer may require
(a)
to examine and take stock of the
goods, and
(b)
to audit the goods.
(7) The Commissioner-General may
give directives on the kind of
processing allowed in a private
bonded warehouse.
(8) A person shall not
manufacture goods in a private
bonded warehouse except in
accordance with conditions
prescribed by Regulations.
Records to be kept in bonded
warehouse
80. (1) A warehouse keeper shall
keep at the warehouse, books,
records, and documents in
relation to the goods in bonded
warehouse in the form and manner
approved by the
Commissioner-General.
(2) The warehouse keeper shall
make available the books,
records, and documents for
inspection at all times by a
proper officer and allow the
proper officer to take an
abstract from the books, records
or documents.
(3) The Commissioner-General may
revoke a licence granted in
respect of a private bonded
warehouse where the warehouse
keeper fails to
(a)
keep the books, records, and
documents in the manner approved
by the Commissioner-General; or
(b)
produce the books, records and
documents when required by a
proper officer.
Goods not duly removed
81. (1) Where goods are not duly
exported or removed in
accordance with this Act, the
proper officer shall take the
goods to a State warehouse and
the goods may either be sold or
dealt with in accordance with
the directives of the
Commissioner-General.
(2) A person in charge of a
private bonded warehouse who
fails to produce to the proper
officer, at the request of the
proper officer, the goods
deposited in the private bonded
warehouse, or that have not been
duly entered and delivered from
the warehouse incurs a penalty
of three hundred percent of the
duty payable on the goods not so
produced, in addition to the
duty due.
(3) Where the goods remain in a
private bonded warehouse for
more than fourteen days after
being
(a)
entered under another customs
procedure,
(b)
entered for export, or
(c)
sold by public auction under
this Act,
the goods are liable to
forfeiture to the State unless
the failure to move the goods is
explained to the satisfaction of
the Commissioner-General.
Unlawful access
82. (1) A person who, without
proper authority, opens a
private bonded warehouse to gain
access to the goods in the
warehouse shall incur a penalty
of not less than five hundred
penalty units and not more than
one thousand five hundred
penalty units.
(2) Subsection (1) does not
apply where the private bonded
ware- house is opened in the
presence of the proper officer
acting in the performance of
duties of the proper officer.
(3) A person who
(a)
enters a private bonded
warehouse without the permission
of a proper officer; or
(b)
refuses to leave a private
bonded warehouse when requested
to do so by a proper officer,
incurs a penalty of not less
than two hundred and not more
than six hundred penalty units.
Unauthorised removal of goods
83.
(1) Where goods entered to be
warehoused are
(a) not duly warehoused;
(b)
concealed or removed from the
private bonded warehouse for the
purpose of illegal mixing; or
(c)
dealt with in any unauthorised
manner the goods are liable to
forfeiture.
(2) Where the goods in
subsection (1) are not available
to be forfeited, the
Commissioner-General shall
impose a penalty of not more
than three hundred percent of
the duty payable on the person
who contravened subsection (1).
(3) Where goods required to be
previously entered are taken out
of a private bonded warehouse
without being duly entered,
except as permitted under this
Act,
(a)
the warehouse keeper, or
(b)
the person who deposited the
goods
shall immediately pay the duty
on the goods and in addition a
penalty of not more than three
hundred percent of the duty
payable on the goods.
(4) A person who aids, assists
or is concerned with the taking
out of goods from a private
bonded warehouse before the
goods are duly entered, commits
an offence and is liable on
summary conviction to a fine of
not more than three hundred
percent of the duties on the
goods in addition to a term of
imprisonment of not more than
five years.
(5) Goods are liable for
forfeiture if
(a)
the goods are removed from a
part of a warehouse where the
goods were deposited in the
absence of the proper officer or
without the consent of the
proper officer;
(b)
the goods are taken from a
warehouse for exportation, for
use as stores for an aircraft or
ship, or are removed or put on
board an aircraft or ship,
without the authority or under
the care of a proper officer or
as directed by the proper
officer; or
(c)
the goods are not removed in a
manner by a person within a time
by road or other ways as the
proper officer shall permit or
direct.
(6) If the goods are illegally
removed or carried away prior to
being put on board the exporting
or removing aircraft, ship or
carriage, or from any other
exporting or removing aircraft,
ship or carriage, in or on which
the goods have been put, the
bond given in respect of the
goods shall be
(a)
forfeited, and
(b)
the appropriate penalty imposed,
although the time prescribed in
the bond for putting the goods
on board the exporting aircraft
or ship or re-warehousing the
goods at the place of
destination has not expired and
all the goods shall be liable to
forfeiture.
Destruction
and stealing of goods
84. (1) A person who destroys or
steals goods that are warehoused
commits an offence and is liable
on summary conviction to a fine
equal to the value of the goods
and duty due on the goods in
addition to a term of
imprisonment of not more than
ten years.
(2) The Authority is not liable
to any legal action in respect
of the goods that are destroyed
or stolen.
Removal from transit shed or
from one warehouse to another
85. (1) The removal of goods in
a warehouse to another warehouse
is subject to Regulations made
under this Act and conditions
that the Commissioner-General
may direct.
(2) Goods shall not be removed
from a transit shed or other
place of deposit to a warehouse
or from one warehouse to another
unless the goods can be received
in the warehouse to which they
are to be sent any time on any
day, unless the proper officer
may in any special circumstance
otherwise direct
Delivery in special
circumstances .
86.
The Commissioner-General may
permit a person to take goods
out of a private bonded
warehouse without the payment of
duty subject to such conditions
and restrictions that the
Commissioner-General may
determine and with security by
bond for the return or payment
of duties due on the goods.
Stowing of goods
87.
(1) A proper officer may direct
in what different parts or
divisions of a warehouse or
customs-controlled area and in
what manner goods are to be
deposited.
(2) A person in charge of a
warehouse or a person who
deposits goods contrary to the
direction given in subsection
(1) incurs a penalty of not less
than five penalty units and not
more than fifteen penalty units
in respect of each package
deposited and to a further
penalty of one penalty unit for
each day during which a package
remains deposited contrary to
the directions.
(3) Where the occupier of a
private warehouse neglects to
stow the goods deposited to make
way for easy access to every
package, that person incurs a
penalty of not less than five
penalty units and not more than
fifteen penalty units and a
further penalty of one penalty
unit for each day during which
the neglect continues.
Entry of warehoused goods
.. 88. (1) A person shall enter
goods that are warehoused and
deliver the goods for use within
the country or as stores for an
aircraft or ship or for
exportation,
(a)
in the case of perishable goods,
within three months after the
day on which the goods were
warehoused;
(b)
in the case of general goods,
within twelve months after the
day on which the goods were
warehoused; and
(c)
in the case of raw materials,
within two years after the day
on which the goods were
warehoused.
(2) Despite subsection (1), the
Commissioner-General may approve
a longer period for a person to
enter goods that are warehoused
and to deliver the goods for use
within the country or as stores
for an aircraft or ship or for
exportation.
Re-exportation of commercial
goods
89.
A person shall pay to the
Commissioner-General a
processing fee of one percent of
the Cost Insurance Freight value
of the goods in respect of
commercial goods that are
re-exported from a bonded,
warehouse.
Delivery of stores
90.
(1) The Commissioner-General may
permit warehoused goods: to be
delivered as stores for a ship
of not less than one hundred
tonnes burden or an aircraft, in
accordance with section 24.
(2) Where the goods taken from a
warehouse for use as stores are
(a)
not put on board the aircraft or
ship for which the goods are
entered,
(b)
not accounted for to the
satisfaction of the
Commissioner- General, or
(c)
dealt with contrary to the
provisions of this Act,
the goods are liable to
forfeiture to the State and in
addition the master or agent of
the aircraft or ship shall pay a
penalty of not more than three
hundred percent of the duties
evaded.
Duty to be paid
91.
A person shall pay duty on
warehoused goods that are
entered for use within the
country based on
(a)
the Cost, Insurance and Freight
value in convertible currency,
(b)
the rate of duty, and
(c)
the rate of exchange at the time
of ex-warehousing.
Re- warehousing
92.
(1) A person who owns goods that
are warehoused goods may apply
to the Commissioner-General to
re-warehouse the goods.
(2) The Commissioner-General may
grant permission for the goods
to be re-warehoused for a period
of not more than twelve months.
(3) Where the
Commissioner-General approves an
application for goods to be
re-warehoused the proper officer
shall,
(a)
examine the goods and the duties
due on any deficiency or
difference between the quantity
ascertained on importation and
the quantity found to exist on
examination, together with the
necessary expenses attendant on
it, and any charges incurred in
respect of the goods shall,
subject to such allowances as
are by law permitted in respect
of them be paid to the
Commissioner-General at the
rates for the time being
in force; and
(b)
the quantity of goods found
shall be re-warehoused in the
name of the owner of the goods
in the same manner as when the
goods were first imported.
(4) Where the owner of the goods
with the concurrence of the
warehouse keeper, wishes to
re-warehouse the goods according
to the account taken at the time
of importation, without
re-examination. the examination
may be dispensed with if the
proper officer is satisfied that
the goods are still in the
warehouse, and that there is no
reason to suspect any undue
deficiency but the warehouse
keeper shall be liable to
pay the duty on any deficiency
not allowed by law which may be
discovered in the goods at the
time of the delivery of the
goods, or any earlier time.
Auctioned goods
93.
(1) Goods may be auctioned under
the direction of the
Commissioner-General.
(2) The price at which goods are
sold at an auction sale includes
the customs duty.
(3) The value of duty for the
goods auctioned is not less than
the value estimated by the
proper officer,
(4) The Auction Sales Act, 1989
(PNDCL 230) does not apply to
sales under this Act where the
sale is conducted by a proper
officer.
Free zone
94.
The provisions of the Free Zones
Act, 1995 (Act 504) apply to a
free zone in this Act.
Transit
95.
(1) A person may, under the
transit procedure, move goods
imported into the country from
one port of entry to another
port within the country
(a)
under a bond or by a bonded
carrier or by both without the
payment of duty;
(b)
in accordance with the Customs
Convention on the Inter-
national Transport of Goods
under Cover of TIR Carnets
provided that the movement began
or is to end outside Ghana or is
between two points in Ghana
through the territory of a
country or territory outside
Ghana;
(c)
in accordance with the Customs
Convention on the ATA Camet for
the Temporary Admission of Goods
and the Convention on Temporary
Admission;
(d)
under the postal system, in
accordance with the acts of the
Universal Postal Union, where
the goods are carried by or for
holder of the rights and
obligations under the acts; or
(e)
under the Economic Community of
West African States agreed
procedures including the
Economic Community of West
African States Inter-State Road
Transit Scheme.
(2) A person who declares goods
and places the goods under the
transit procedure is responsible
for
(a)
the presentation of the goods
intact at the customs office of
destination within the
prescribed time period;
(b)
the observance of customs laws
in relation to the procedure;
and
(c)
the provision of a guarantee to
ensure payment of any duty that
is owed in relation to the
goods.
(3) A carrier or recipient of
goods who accepts goods knowing
that the goods are moving under
the transit procedure is
responsible for presentation of
the goods intact at the customs
office of destination within the
time period prescribed by the
Commissioner-General.
(4) A person who transports
goods in transit shall ensure
that the goods are transported
in a sealed vehicle or container
and the sealed vehicle and
container shall be monitored
electronically by the
Commissioner-General.
(5)
A person who unlawfully removes
or tampers with the electronic
device installed for monitoring
goods incurs a penalty of not
more than eight hundred penalty
units.
(6) A person shall not transport
goods under customs escort,
unless the Commissioner-General
considers it necessary to do so.
(7) A proper officer may inspect
goods in transit and where
necessary, impose the prescribed
penalty.
(8) A transit procedure is
discharged where the goods are
delivered to the destination
within the prescribed time
without having under- gone any
change or use and with all seals
intact.
(9) A person shall transfer
goods to a State warehouse,
where the goods are not exported
or otherwise declared for a
customs procedure within the
prescribed time.
(10) A person shall not carry
goods in transit, where the
goods are prohibited under the
Economic Community of West
African States Protocol or by an
International Convention.
(11) The Commissioner-General
may prescribe the appropriate
route which may be used for
particular goods in transit.
Transhipment
96.
(1) A person may transfer goods
that are imported from an
importing conveyance to an
exporting conveyance within the
same port of entry without the
payment of duty.
(2) A person who declares goods
and who places the goods under
the transhipment procedure is
responsible for
(a)
the unloading of the goods and
securing the goods in a
customs-controlled area approved
for that purpose;
(b)
compliance with any measures
required to ensure the
identification of the goods;
(c)
the loading of the goods on the
exporting conveyance within the
prescribed time; and
(d)
the observance of any other
provisions in this Act in
relation to the transhipment
procedure.
(3) Where the circumstances
require, the
Commissioner-General may accept
an advance cargo declaration
submitted in respect of goods
that are transhipped as a
declaration for transhipment.
(4) A person may lodge, with the
Commissioner-General, a
declaration to place goods under
the transhipment procedure prior
to the arrival of the goods in
the country where the goods have
been pre-entered.
(5) A person may move goods that
are transhipped from one
customs-controlled area to
another customs-controlled area
at the same port of entry where
the goods were offloaded with
the prior authorisation of the
Commissioner-General.
(6) A person shal1 submit a
transhipment entry to the proper
officer for the transhipment of
goods.
(7) A person shall deposit the
security required under this Act
before the goods are
transhipped.
(8) A proper officer may inspect
goods destined for transhipment
and impose the appropriate
penalty where necessary.
(9) Where a person loads goods
on board the conveyance that
will . export the goods from the
country, that person discharges
the duty of transhipment and the
transhipment procedure ends.
Exports
97.
(1) For purposes of this section
exports occur where goods are
placed on board an aircraft or
ship for consignment to a place
outside the country.
(2) In the case of overland
exportation, exports occur where
the declaration is passed for
that purpose and the goods cross
the boundaries of the country.
(3) Goods to be exported are
subject to customs supervision
and may be subject to customs
controls, as prescribed by
Regulations.
(4) The prohibitions and
restrictions on export are as
provided in the relevant
Schedules attached to the
Harmonised System.
(5) The value of goods that are
exported are
(a)
the cost to the purchaser abroad
excluding freight,
(b)
the charges incurred for
transport up to the port or
place of exportation,
(c)
harbour dues and loading
charges, and
(d)
all other costs, profits,
charges and expenses and duties,
accruing up to the point where
the goods are deposited on board
the exporting conveyance at the
place of departure from the
country.
(6) Export duty on goods
exported from the country is as
provided in the relevant
Schedule attached to the
Harmonised System.
(7) A person who stores goods in
a customs-controlled area with
the permission of the proper
officer prior to shipment stores
the goods at the risk and
expense of the exporter and is
subject to the payment of rent
and other charges that are
prescribed.
Folded woven goods
Prohibited sale
98.
A person shall not
(a)
sell folded woven goods, or
(b)
make folded woven goods the
subject of a contract of sale
unless the folded woven goods
are folded and marked in
accordance with section 99.
Prohibited imports
99.
(1) A person shall not import
folded woven goods into the
country unless
(a)
the goods are folded in folds of
not less than one metre or
thirty nine inches in length;
(b)
each piece is marked with the
number of metres and inches; and
(c)
each piece of fabric is stamped
with a mark.
(2) Words, figures. marks, or
abbreviation of the words metres
and centimetres which according
to common usage or the custom of
the trade are commonly taken to
indicate the measure offloaded
woven goods may be used in
marking the folded woven goods.
(3) No piece shall be made upon
a folded woven goods so as to
show more folds than the full
number of metres it actually
contains and any portion of a
metre over the number of metres
is not to be shown as a fold.
(4) Subsection (1) does not
apply
(a)
where the goods are meant for
transhipment to another country;
or
(b)
where the goods are in transit;
or
(c)
to the following goods:
(i) indian baft;
(ii) cashmere;
(iii) serges;
(iv) alpaca;
(v) silesia;
(vi) fents;
(vii) abourettes;
(viii) gold and silver cloths;
(ix) tinsel woven cloths;
(x) damask;
(xi) flannels;
(xii) silk and silk velvet;
(xiii) tweed;
(xiv) handkerchief cloth, broad
cloth; and
(xv) worsted cloth.
Penalty for breach of sections
98 and 99
100. (1) A person who
contravenes a provision of
section 98 or 99 commits an
offence and is liable on summary
conviction to a penalty of not
more than three hundred percent
of the duty payable on the
goods.
(2) In addition to subsection
(1), the goods in respect of
which the offence is committed
is liable to forfeiture to the
State.
(3) A penalty provided in
subsection (1) and (2) does not
apply to a person who imports or
holds folded woven goods,
(a)
where the folded woven goods are
shorter than indicated by the
mark upon them by not more than
(i) 10.26 centimetres in a piece
marked 9.144 metres or under;
(ii) 12.70 centimetres in a
piece marked above 9.144 metres
and up to 21.03 metres;
(iii) 17.78 centimetres in a
piece marked above 21. 03 metres
and up to 32.92 metres;
(iv) 22.86 centimetres in a
piece marked above 32.92 metres
and up to 42.98 metres; or
(v) 47.72 centimetres in a piece
marked above 42.98 metres;
(b)
where the content of a piece is
properly marked as total length
but the final fold only is less
than one metre or thirty- nine
inches.
Power to demand invoices and
inspect packages
101. (1) A proper officer may
request an importer of a package
supposed to contain folded woven
goods
(a)
to produce the original
invoices, bills of lading, or
other documents showing the
nature of the goods contained in
the package, and the place and
date of shipment of the goods;
and .
(b)
to open the package and produce
the goods for inspection.
(2) Subsection (1) does not
apply to goods specified in
section 99(4).
(3) The proper officer may
detain the package until the
importer complies with this
section.
Warranty by vendor
102.
On the sale or contract for the
sale of any goods to which the
provisions of section 98 to 101
apply, the vendor is considered
to warrant, within the limits
provided by section 100 that the
material bears on its face the
true and correct number of
metres or centimetres actually
contained in the folded woven
goods on which the number
appears
.
Application
103.
This part does not
(a)
exempt a person from a suit or
other proceedings which may be
brought against that person; or
(b)
affect any provision of the
Trade Marks Act, 2004 (Act 664),
except in so far as that Act
relates to trade descriptions,
as to the measure only offolded
woven goods within the scope and
meaning of this Part.
Refund, abatement, drawback and
removal article
Refund and remission
104.
(1) The Commissioner-General may
allow a refund where goods were
imported in pursuance of a
contract of sale and duty was
paid but the description,
quality, state or condition of
the goods at the time of release
from customs custody was not in
accordance with the contract,
and the person who imported the
goods
(a)
returns the goods to the
supplier, with the approval of
the Commissioner-General, or
(b)
abandons the goods in accordance
with laid down procedure or
destroys the goods under customs
control,
and the goods have not been
subjected to use after release
from customs custody other than
to an extent necessary to
discover that the goods were not
in accordance with the contract.
(2) The Commissioner-General
shall allow a refund where the
goods are shipped without the
consent of the consignee and
duty has been paid, provided
that the goods are not shipped,
and are returned to the
consignor, abandoned to the
Authority or destroyed under the
super- vision of the Authority.
(3) The Commissioner-General
shill refund a duty within
ninety days where the
Commissioner-General ascertains
that the duty that was assessed
or paid in relation to the goods
imported was in excess of the
duty which should have been paid
under the law.
(4) The Commissioner-General
shall refund a charge other than
a duty where the
Commissioner-General determines
that the charge were erroneously
or excessively assessed or
collected.
(5) The Commissioner-General
shall refund money that has been
paid as a penalty, where the
Commissioner-General determines
that the penalty
(a)
did not accrue;
(b)
accrued in an amount less than
the amount paid; or
(c)
is mitigated to an amount less
than the amount paid.
(6) The Commissioner-General
shall refund money that has been
paid for duties prior to the
forfeiture of goods that are
forfeited under this Act.
(7) The Commissioner-General may
remit or refund the duty due or
paid on goods, where
(a)
the goods are lost by accident
(i) on board a conveyance in a
Customs-controlled area or
warehouse;
(ii) in the process of removing
the goods into or delivering the
goods from a Customs-controlled
area or warehouse; or
(b)
the Commissioner-General is
satisfied that the goods have
not been and will not be
consumed by any- person in the
country.
(8) The Commissioner-General
shall direct goods that are
abandoned by the owner as not
worth the duty while in the
charge of a proper officer to be
destroyed or disposed of at the
expense of the owner.
(9) The Commissioner-General
shall refund the duty payable or
paid by a person on goods
pre-entered under this Act,
where
(a)
the Commissioner-General is
satisfied that the goods will
not be imported into the country
because the goods are lost,
destroyed or for any other
reason; or
(b)
the goods are not imported into
the country within twelve months
after the goods have been
pre-entered.
(10) A person shall make a claim
for refund within ninety days of
the date of release of the goods
from customs custody.
(11) Where the
Commissioner-General
(a)
short-levies or refunds a duty
in error; or
(b)
establishes that a person owes
duty or tax arrears
that person shall within thirty
days .of a written request by
the Commissioner-General refund
the money or pay the duty or tax
arrears owed.
(12) A person who is
dissatisfied with a request in
subsection (11) may appeal
against the request within
fifteen days.
(13) Where the
Commissioner-General does not
receive an appeal within the
relevant period and the period
expires, the
Commissioner-General shall take
adequate measures to ensure that
the person does not transact any
business with the Authority and
that person pays the duty in
arrears.
Abatement of duty
105.
(1) The Commissioner-General
shall not allow a claim for
abatement of duty on goods that
are imported into the country on
account of damage, unless
(a)
the claim is made on the first
examination of the goods; or
(b)
the person proves to the
satisfaction of the
Commissioner- General that the
damage was sustained before the
goods were delivered out of
customs control.
(2) The Commissioner-General
shall assess the damage
sustained by goods and may allow
abatement of the duty in
proportion to the damage.
(3) The Commissioner-General
shall not allow a claim for
abatement of duty on account of
damage in respect of tobacco,
cigar, cigarette, beer, wine or
spirit.
(4) A person shall pay the same
duty on goods that are derelict,
jetsam, flotsam, lagan or wreck
brought or coming into the
country as similar goods that
are imported into the country,
unless the person shows to the
satisfaction of the
Commissioner-General that the
goods are damaged.
(5) The Commissioner-General
shall not allow a claim for
abatement of duty on account of
damage of any other imported
goods unless the person proves
to the satisfaction of the
Commissioner-General that the
carrier or insurer of the goods
has made an allowance to the
importer in respect of the
damage.
(6) An abatement that is allowed
under subsection (5) shall not
exceed the proportion of the
duty as the amount of the
allowance made bears to the
value of the goods undamaged,
calculated in accordance with
the Regulations.
Drawback
106.
(1) For purposes of this
section, drawback is a refund of
all or part of duties in
relation to goods that are
exported or used in a manner or
for a prescribed purpose.
·(2) The Commissioner-General
may pay a drawback of duty
with respect to
(a)
goods that are imported and
subsequently exported in the
same condition when the goods
were imported; or
(b)
imported goods that are used for
the manufacture of goods in the
country and are subsequently
exported.
(3) Goods are deemed to be
exported for drawback purposes
where the goods are
(a)
placed in an area that is a free
zone or a duty free shop;
(b)
exported;
(c)
designated as stores in
accordance with this Act and
supplied for use on board a ship
or aircraft outside the customs
territory;
(d)
used for equipment, repair or
construction of a ship or an
aircraft: prescribed by
Regulations; or
(e)
used or designated for use in
any other manner that the
Commissioner-General may
determine:
(4) A person shall apply for
drawback within twelve months of
the date of exportation of the
imported goods in question and
in the prescribed form.
(5)
The Commissioner-General shall
grant a drawback where the
person who applies for drawback
provides the documentary
evidence in support of the
application as prescribed by
Regulations.
(6) Where a person proves to the
satisfaction of the
Commissioner- General that goods
after having been placed on
board a conveyance for
exportation have been destroyed
by accident on board, the
Commissioner- General shall pay
the drawback payable on the
goods in the same manner as if
the goods had been actually
exported.
(7) The Commissioner-General
shall pay a. Claim for a
drawback within twelve months
after the Commissioner-General
verifies the claim.
Removal articles
107.
(l) Removal articles other than
a motor vehicle, a spare part or
building material that are
brought into the country by a
citizen who was previously
resident outside the country or
a member of the household of
that person are exempt from
duty.
(2) A person who claims
exemption in respect of a
removal article shall submit an
application in writing to the
Commissioner-General or an
officer authorised by the
Commission-General, before or
after that person arrives in the
country.
(3) The application shall be
accompanied with a list of all
removal articles in respect of
which the person claims
exemption.
(4) The Commissioner-General
shall exempt a person from the
payment of duty in respect of a
removal article where the person
proves to the satisfaction of
the Commissioner-General that
(a)
the removal article is intended
for the personal use of that
person or a member of the
household of that person and are
not imported in commercial
quantities; and
(b)
the person has lived outside the
country for a continuous period
of at least twelve months
immediately prior to the return
of the person to the country.
(5) A person who is above the
age of eighteen years and
entitled to exemption from duty
under subsection (4) is entitled
to import into the country
(a)
an amount of not more than two
litres of potable spirits,
perfumed spirits, mineral water,
soft drink or wine; and
(b)
tobacco goods including cigars,
cheroots, cigarettes, snuff or
tobacco of not more than five
kilogramme in weight or one
carton of twenty packets.
Security
Forms of security
108.
A person may provide security,
in one of the following forms,
to ensure the payment of duty
and the discharge of any' other
obligations arising under the
customs laws:
(a)
a cash deposit or its
equivalent;
(b)
a bond given by a reputable
bank, financial institution or
insurance guarantor; or
(c)
an undertaking by an authorised
economic operator.
Surety
109.
(1) A surety under a bond or
other security taken for the
purposes of this Act is jointly
and severally liable with the
principal on the bond.
(2) The Commissioner-General may
require a person to execute a
new bond or any other form of
security required by this Act,
where the person who is under
the bond or security or a surety
(a)
dies;
(b)
becomes bankrupt or enters into
an arrangement or composition
with or for the benefit of the
creditors of that person;
(c)
departs from the country without
leaving sufficient property to
satisfy the whole amount for
which that person is bound; or,
(d)
for any other reason is, in the
opinion of the Commissioner-
General, unable or likely to be
able to satisfy the bond or
other security if called upon.
Release and cancellation of
guarantee
110.
(1) The Commissioner-General
shall release a guarantee where
the customs liability or
liability for the other charges
is extinguished or can no longer
arise.
(2) Where the customs liability
or liability for other charges
is extinguished in part, or may
arise only in respect of part of
the amount which has been
secured, the
Commissioner-General shall
release the corresponding part
of the guarantee on the request
of the person concerned.
(3) Where the amount involved
does not justify the action
specified in subsection (2), the
Commissioner-General shall not
release the security.
(4) Where a person breaches a
condition of a bond, the
Commissioner-General may
authorise the cancellation of
the bond or ofa charge that is
made against the bond where the
person
(a)
pays a lesser amount or penalty;
or
(b)
fulfils other conditions that
the Commissioner-General may
consider to be sufficient.
Validity of bond
111.
A bond or other security taken
for the purposes of this Act
(a)
shall be taken on behalf of the
Authority;
(b)
is valid even if the bond or
security is given by a person
under twenty-one years of age;
or
(c)
may be cancelled by order of the
Commissioner-General.
Powers, privileges and
immunities of an officer
Officer to have powers of police
112.
For the purpose of
administration of this Act, an
officer of the Authority has the
same powers, authorities and
privileges as given by law to a
police officer.
Power to search persons
113.
(1) An officer may search a
person, where that officer
reason- ably suspects that that
person is in possession of or
has uncustomed, restricted or
prohibited goods on his or her
person.
(2) Where a person is asked by
an officer whether that person
is in possession of or has on
his or her person goods
specified under sub- section (1)
and the person refuses to answer
or denies having the goods, and
the officer subsequently
discovers the goods in the
possession of that person, the
goods are liable to forfeiture
to the State.
(3) Where an officer on
searching a person discovers
goods which the officer suspects
to be un-customed, restricted or
prohibited, the officer may
.
(a)
seize the goods, and
(b)
arrest that person.
(4) A person arrested under
subsection (3) may be
prosecuted.
(5) A person who fails to
satisfy the court that the goods
in the possession of that person
are customed, not restricted or
prohibited or that the duty on
the goods has been paid or the
goods are secured as required by
law, shall incur a penalty of
not more than three hundred
percent of the amount of duty
payable on the goods.
Restriction on search of persons
114.
(1) Before a search is conducted
on a person, that person may
request to be taken as soon as
possible to the
Commissioner-General or any
other senior officer who shall
(a)
direct that the person be
searched, or
(b)
discharge the person,
where the Commissioner-General
or the senior officer believes
that there is no reasonable
cause for the search.
(2) A female shall not be
searched unless the search is
done by a female officer.
(3) A qualified medical
practitioner shall carry out an
intrusive search.
(4) An officer is not liable to
prosecution or to any legal
action on account of a search
conducted in good faith and in
accordance with the provisions
of this Act.
Power of arrest of a person and
detention of goods
115.
(1) Where an officer reasonably
believes that a provision of
this Act has been contravened,
the officer may detain goods and
conveyance involved pending the
completion of investigations.
(2) Where an officer considers
it necessary in the
circumstances, the officer may
arrest and detain a person whom
the officer reasonably suspects
to be committing, or to have
committed, or to have aided in
the commission of an offence
under this Act.
(3) Where a person who is liable
to arrest under this Act escapes
from an officer who attempts to
arrest that person, any officer
may afterwards arrest and detain
that person at any place and
time in the country.
(4) An officer shall not detain
a person under this Act for more
than forty-eight hours.
Power to patrol freely
116.
(1) An officer, on duty, may
patrol and pass freely along and
over any part of the country.
(2) An officer in charge of a
conveyance that is used to
prevent smuggling or to protect
revenue may take the conveyance
to a place that the officer
thinks most convenient for that
purpose and keep the conveyance
there for the time that the
officer considers necessary.
(3) An officer is not liable to
prosecution or legal action for
doing so.
Power to search premises
117.
(1) The Commissioner-General may
issue a warrant authorising an
officer to enter and search
premises, by day or by night,
and to seize and take away any
of the goods, where the
Commissioner-General is
satisfied that there is
reasonable cause to suspect that
un-customed, prohibited or
restricted goods or goods on
which duties have not been paid
or secured by certificates or
otherwise as required by law are
harboured, kept or concealed in
the premises.
(2) An officer who is authorised
may arrest and detain any person
in whose possession and under
whose control the goods are
found and prosecute that person
in a court of competent
jurisdiction.
(3) Where there is resistance,
the officer may break open any
door with force and remove any
impediment or obstruction to the
entry. search or seizure in
execution of the order.
Power to stop conveyance
118.
(1) An officer may on reasonable
suspicion stop and examine a
conveyance to ascertain whether
any un-customed, prohibited or
restricted goods or goods on
which the duties have not been
paid or secured by certificate
or otherwise as required by law
are contained in the conveyance.
(2) Where an officer does not
find any goods, the officer is
not on account of the stoppage
and examination liable to
prosecution, action or suit.
(3) Where a person in charge of
a conveyance refuses to stop or
allow the examination when
required by an officer, that
person shall incur a penalty of
not less than two hundred and
not more than six hundred
penalty units or on conviction
to a term of imprisonment not
exceeding one year or both.
(4) Where an officer finds goods
which the officer reasonably
considers ought to be
accompanied by a required
document, and the person in
charge of the conveyance does
not produce the certificate on
demand, the officer may seize
the conveyance and its contents
and may arrest and detain any
person found in or accompanying
the conveyance at the time of
the stoppage and prosecute that
person.
(5) Where the person fails to
satisfy the court that the goods
were lawfully in the custody or
possession of that person for
removal that person shall incur
a penalty of not more than three
hundred percent of the duty
payable on the goods and the
goods shall be forfeited to the
State.
Power to board conveyance
119.
(1) An officer on duty may board
a conveyance within the country
and stay on board for a period
that the officer considers
necessary ..
(2) The officer shall have
access to every part of the
conveyance and the officer may
(a)
search the conveyance;
(b)
demand for books or other
documents which ought to be on
board or require that all or any
of the books or other documents
be brought for inspection;
(c)
examine all goods on board as
well as goods that are being
loaded or unloaded;
(d)
secure a part of the conveyance
by means that the officer
considers necessary;
(e)
require any goods to be unloaded
and removed for examination or
for the security of the goods,
or to unload and remove them at
the expense of the master; or
(f)
lock up, seal, mark or secure
any goods on board by any means
that the officer considers
necessary.
(3) Where an officer acting in
the course of duty, finds that
access to a place or to a box or
chest is obstructed, or the key
of a place, box or chest which
is locked is withheld, the
officer may open the place, box
or chest in any manner.
(4) Where an officer finds goods
concealed on board the
conveyance, the person in charge
of the conveyance shall forfeit
the goods.
(5) The master of a conveyance
shall incur a penalty of not
less than one thousand and not
more than three thousand penalty
units, where
(a)
a lock, mark or seal is placed
on goods or stores on board a
conveyance, or on a place or
package in which the goods or
stores are opened, altered or
broken before due delivery of
the goods or stores within the
country without authorisation of
the proper officer;
(b)
any of the goods or stores are
secretly conveyed away;
(c)
the goods, stores, pieces or
packages which have been secured
by the officer are opened within
the country without the
authority of the proper officer;
or
(d)
the goods are not unloaded and
removed for examination or for
the security of the goods as
required by the officer.
(6) The master of a conveyance
shall respond to a question that
the officer may ask in relation
to the conveyance and the cargo,
stores, baggage, officers, crew,
passengers and the flight or
voyage of the conveyance.
(7) A master of a conveyance
shall incur a penalty of not
less than one hundred and not
more than three hundred penalty
units and may have the
conveyance detained, where that
person
(a)
refuses or without reasonable
cause fails to produce books or
other documents in relation to
the conveyance on demand;
(b)
fails to bring the book or
document to the officer when
required;
(c)
fails to respond to a question
put to that person by the
officer.
(8) The master of a ship on
which an officer is required to
be stationed shall provide
suitable accommodation and
sufficient meals under the deck
for the period that the officer
remains on board.
(9) The master of a ship may,
with the approval of the
Commissioner-General and subject
to conditions that the
Commissioner General may impose,
pay an amount equivalent to
twenty penalty units for each
day that the officer remains
stationed on the ship instead of
providing sufficient meals in
accordance with subsection (8).
(l0) Where the master of a ship
on which an officer is stationed
neglects or refuses to provide
the officer with suitable
accommodation and sufficient
meals under the deck or pay the
relevant amount specified under
subsection (9), the master shall
incur a penalty of a sum of not
less than one thousand penalty
units and not more than three
thousand
penalty units.
Power to seize abandoned
conveyance
120. An officer may seize a
conveyance which is abandoned
within the country and the
content forfeited to the State
unless the person who owns the
conveyance claims the conveyance
within thirty days of the date
of seizure and satisfies the
Commissioner General that the
requirements of this Act have
been complied with.
Offences and penalties
Penalties
121. (1) A person who
contravenes a provision of this
Act for which a specific
punishment or penalty is not
provided, commits an offence and
is liable on summary conviction
to a fine of not more than two
thousand five hundred penalty
units or to a term of
imprisonment of not more than
five years, or to both.
(2) Where a person
(a)
imports or is involved in
importing any prohibited or
restricted goods contrary to the
prohibition or restriction,
whether the goods are unloaded
or not;
(b)
unloads or is involved in
unloading any prohibited goods
or any restricted goods imported
contrary to the prohibition or
restriction;
(c)
exports or is involved in
exporting any prohibited or
restricted goods contrary to the
prohibition or restriction;
(d)
with the intent to defraud the
Republic of duty, harbours,
keeps or conceals or permits,
suffers, causes or procures to
be harboured, kept or concealed
any prohibited, restricted, or
un-customed goods;
(e)
with intent to defraud the
Republic of any duty, acquires
possession of or is in any way
concerned in the carrying,
removing, depositing or
concealing of prohibited,
restricted, or un-customed
goods; or
(f)
is in any way involved in
fraudulent evasion or attempted
evasion of customs duties or
taxes under the provisions of
this Act, or any other
enactment,
that person cominits an offence
and is liable on summary
conviction to a fine of not more
than three hundred percent of
the duty or tax evaded or to a
term of imprisonment of not less
than five years and not more
than ten years and in addition
all goods in respect of which
the offence was committed is
liable to forfeiture to the
State.
(3) A person who commits any of
the acts referred to in
subsection (2) shall, whether or
not that person is prosecuted,
incur a penalty of not more than
three hundred percent the duty
or tax evaded and all goods in
respect of which the offence was
committed is liable to
forfeiture to the State.
(4) The Commissioner-General
shall not demand a penalty under
subsection (2), where a fine
imposed under subsection (3) is
equal to or exceeds three
hundred percent of the duty on
the goods in respect of which
the offence was committed.
(5) Where a contravention of
this Act has occurred in respect
of which the conveyance is
liable to forfeiture, the
Commissioner-General may, impose
an administrative penalty of not
more than three thousand five
hundred penalty units and if the
person does not pay the penalty
imposed immediately, the
Commissioner-General shall
resort to court
proceedings to retrieve the
penalty.
(6) Despite a provision in this
Act for the recovery of
specified penalties or goods,
the Commissioner-General may
(a)
sue for a lesser penalty or
forfeiture, or both;
(b)
consent to judgment for a
penalty or forfeiture, or both,
less than that actually sued
for; or
(c)
mitigate or remit a penalty or
restore goods seized under this
Act at any time before the
commencement of proceedings in a
court against a person for a
contravention of this Act or for
the forfeiture of goods.
(7) Where under this Act a civil
penalty, forfeiture, fees or
charges are jointly and
severally incurred by a number
of persons, the
Commissioner-General may proceed
against those persons jointly by
one writ of summons or severally
by separate writs of summons.
(8) A person who releases
confidential risk management
information without the
authority of the
Commissioner-General commits an
offence and is liable on summary
conviction to a fine of not less
than two thousand five hundred
penalty units or to a term of
imprisonment of five years or to
both.
(9) Despite subsection (8) an
officer who releases a risk
register, risk profile, and
other risk assessment data to a
person without the authority of
the Commissioner-General is
subject to disciplinary action.
(10) A penalty equivalent to
fifty penalty units per day
shall be imposed for refusal to
cooperate with a customs audit
and after thirty days, continued
refusal to cooperate may result
in the suspension of the right
to import and export goods and
conduct any other business with
the Authority.
(11) If goods required to be
previously entered are taken out
of a customs-controlled area
without being duly entered
except as permitted by this Act,
the person who deposited the
goods shall immediately pay the
duties on the goods and shall
pay a penalty of not more than
three hundred percent of the
duty payable.
(12) If the depositor of goods
in a customs-controlled area
fails to produce to an officer
on request goods that have not
been duly entered and delivered
from the customs-controlled
area, that person shall incur a
penalty of three hundred percent
of the duty payable on the goods
not so produced and in addition
pay the duties due.
(13) A person who, without
proper authority, opens a
transit shed or, except in the
presence of the proper officer
acting in the execution of duty,
gains access to the goods in the
transit shed, shall incur a
penalty of not less than two
thousand penalty units and not
more than six thousand penalty
units.
(14) A person who enters a part
of a customs-controlled area
when forbidden by an officer, or
refuses to leave a part of a
customs-controlled area when
requested to do so by an
officer, shall incur a penalty
of not less than two hundred
penalty units and not more than
six hundred penalty units.
(15) A person who aids or
assists in taking goods from :1
customs-controlled area before
they have been duly entered
commits all offence and is
liable on conviction to a term
of imprisonment of no! more than
five years, in addition to
paying a penalty of not more
than three hundred percent of
the duties due on the goods.
(16) A person who destroys or
steals goods deposited in a
customs-controlled area commits
an offence and is liable on
summary conviction to a term of
imprisonment of not more than
ten years, and shall pay a fine
equal to the value of the goods
in addition to the duty due on
the goods.
(17) The Authority is not liable
to any legal action in respect
of the goods described in this
section.
(18) A person who files a
fraudulent drawback or refund
claim shall incur a penalty of
fifty percent of the amount
claimed and shall be prosecuted.
Goods used contrary to
authorised purpose
122.
(1) Where goods ordinarily
liable to duty at a given rate
are allowed by law to be entered
or delivered at a lower rate of
duty or free of duty for use for
some special purpose or because
the goods are the property of or
intended for use by a particular
person or functionary, the goods
are liable to forfeiture to the
State if .
(a)
the required conditions are not
observed; or
(b)
being goods entered or delivered
because they are the property of
or intended for use by some
particular person or
functionary, the goods are sold
or transferred to another
person.
(2) Where goods are forfeited,
the importer or person obtaining
delivery of the goods and any
person who is involved in the
use of the goods contrary to the
conditions of the entry at a
lower or zero rate shall incur a
penalty equal to one hundred
percent of the duty payable on
the goods.
(3) An importer or person to
whom the goods have been
delivered shall produce the
goods on demand to an officer or
account for the goods to the
satisfaction of the
Commissioner-General, and if the
importer fails to produce or
account for the goods, the
importer or that person shall
incur a penalty equal to the
value of the goods in addition
to the duty payable.
Falsification, alteration and
forgery
123. (1) A person who
(a)
counterfeits, falsifies or
wilfully uses a counterfeited or
falsified certificate or
document required by this Act or
under the directions of the
Commissioner-General in the
transaction of any business or
matter relating to customs;
(b)
alters a document or instrument
relating to customs after it has
been officially issued, or
counterfeits the seal,
signature, initials or other
mark of or used by any officer
for the
verification of any document or
instrument or for the security
of goods or any other purpose in
the conduct of business relating
to custom, or any tax payable
under this Act;
(c)
on any document or instrument
required for the purposes of
this Act counterfeits or
imitates the seal, signature,
initials or other mark of or
made use of by any other person
whatsoever, whether with or
without the consent of that
person;
(d)
makes or signs any declaration,
certificate or instrument which
is false in any material
particular in relation to any
motor vehicle imported under
this Act;
(e)
forges or causes to be forged
any document relating to customs
or any motor vehicle imported
under this Act; or
(f)
furnishes or causes to be
furnished any information
relating to any matter under
this Act which the person knows
to be false,
commits an offence and is liable
on summary conviction to a fine
of nor less than two thousand
five hundred penalty units and
not more than seven thousand
five hundred penalty units and
any goods in respect of which
the act was committed is liable
to forfeiture to the State.
(2) Where the full amount of
duties payable under subsection
(1) is not paid
(a)
the person in contravention
shall incur a penalty of not
more than three hundred percent
of the amount not paid in
addition to forfeiture of the
goods where applicable; and
(b)
the person is liable on summary
conviction to a fine of not more
than two hundred percent of the
value of goods in question or to
a term of imprisonment of not
more than
five years or to both.
Seizure and forfeiture
124.
(1) A conveyance used in the
importation, attempted
importation, landing, removal,
movement, exportation or
attempted exportation of
un-customed, forfeited,
prohibited or restricted goods
is liable to forfeiture to the
State.
(2) Where goods liable to
forfeiture is seized, the
officer who seized the goods
shall give written notice of
seizure to the owner,
(a)
by delivering the notice to the
owner personally; or
(b)
by a letter addressed to the
owner and sent by registered
post to or delivered at the
usual or last known address of
the owner; or
(c)
in the case of a body corporate,
at its registered or principal
office; or
(d)
by publication in the Gazette
or a daily newspaper of
national circulation where the
person to whom the notice is to
be sent has no address in the
country, or the address is
unknown.
(3) Where goods are seized in
accordance with this Act or any
other enactment, the
Commissioner-General may direct
the goods to be immediately
marked in a manner that the
Commissioner-General considers
appropriate. _I,
(4) The mark shall in every case
be readily identifiable, and
where circumstances permit, it
shall be indelible.
(5) A person who, without lawful
excuse proof of which shall lie
on the person, is in possession
of seized goods is liable to
prosecution and the goods are
liable to forfeiture to the
State.
(6) Unless a person claiming
that goods seized are not liable
to forfeiture gives written
notice of the claim to the
Commissioner -General within
thirty days, the goods in
question shall be considered
forfeited.
(7) Where a person gives notice
of a claim within the thirty
days, the Commissioner-General
shall determine the merits of
the claim and decide
accordingly.
(8) Where the claimant is
dissatisfied with the decision
of the Commissioner-General, the
claimant may appeal for a review
within thirty days of the notice
of the decision.
(9) Where the claimant is
further dissatisfied with the
decision of the
Commissioner-General, the
claimant may appeal to a court
of competent jurisdiction for a
determination of the matter.
(10) Where the court finds that
the goods were at the time of
seizure liable to forfeiture,the
court shall order the goods to
be forfeited.
(11) Despite subsection (1)
where animals, perishable or
unwhole- some goods have been
seized, the Commissioner-General
may direct that they be sold
immediately by public auction or
disposed of in a manner that the
Commissioner-General may direct
and the proceeds retained to
abide by the result of any claim
in respect of the goods.
(12) Where goods are forfeited
or becomes liable to forfeiture
under this Act, a person who is
involved in the act or omission
that renders the goods forfeited
or liable to forfeiture shall
incur the penalty provided by
law in respect of the act or
omission or, where no penalty is
provided, shall incur a penalty
in a sum equal to two hundred
percent the duty payable on the
goods seized or forfeited.
Claims for seized goods
125.
0) An owner or the authorised
agent of an owner may make a
claim for the restoration of
goods seized under this Act.
(2) The owner or authorised
agent shall state the place of
residence and occupation.
(3) A claimant of goods seized
under this Act, shall produce
the original copy of the notice
of seizure to the
Commissioner-General at the time
of making the claim.
(4) Where the claimant cannot
produce the original copy of the
notice of seizure issued to the
claimant at the time of seizure,
the claimant shall make a
statutory declaration that the
goods seized belonged to the
claimant at the time of seizure.
.
(5) If the claimant resides
outside the country. the agent
by whom the claim or appearance
is entered shall state on oath
that the agent has full
authority from the claimant to
make or enter the claim, and
that to the best of knowledge
and belief of the agent, the
goods seized were at the time of
seizure the bona fide property
of the claimant.
(6) Where the claimant fails to
prove ownership of the goods
seized, the goods are liable to
forfeiture as if a claim or
appearance had not been made.
(7) Where the goods seized are
owned by more than five owners,
not more than two of the owners
may make a claim or enter
appearance on behalf of
themselves and their co-owners,
or to make the oath.
(8) Where the goods seized are
at the time of seizure the
property of a limited company
registered under the Companies
Act, 1963 (Act 179), a director
or the secretary of the company
may make the claim and enter
appearance.
Disposal of goods
126. (1) Where goods suspected
to be un-customed are seized,
the person authorised by law to
effect the seizure shall deliver
the goods immediately into the
custody of the
Commissioner-General, unless the
Commissioner-General directs
otherwise.
(2) Goods, other than goods of a
perishable nature that are
delivered into the custody of
the Commissioner-General shall
be deposited in a State
warehouse.
(3) Where the goods are of a
perishable nature, the proper
officer may immediately sell the
goods by public auction.
(4) Where the goods are not of a
perishable nature, the
Commissioner-General may sell
the goods by public auction
after fourteen days' notice
published in the Gazette
or at least two daily newspapers
of national circulation and the
proceeds of the sale shall be
disposed of in accordance with
any law governing revenue
administration in the country.
(5) Where the importer or owner
of the goods is charged with an
offence in respect of the goods,
(a)
the proceeds of the sale of the
goods shall be retained to await
the outcome of the case; and
(b)
if the importer or owner is
convicted of an offence in
respect of those goods, any part
of the proceeds of the sale of
the goods which would otherwise
have been payable to
the importer or owner is
considered to be forfeited to
the State and shall be paid into
the Consolidated Fund.
Prohibitions
127. (1) The
Commissioner-General may provide
that the conveyance of specified
goods on a specified road or
across a specified river or
in a specified direction on or
across the specified road and
rivers shall be
deemed to be an attempt at
importation or exportation of
un-customed goods and an
attempted evasion of the duty
payable on those goods.
(2) The inclusion of a place
under the designation of a road
is conclusive evidence that the
place is a road.
(3) The Minister may in
consultation with the Ministry
for Roads and Highways by
Legislative Instrument, make
Regulations to prohibit the
construction of any road and the
making of any metro track which
leads to any point within a
specified distance of any
specified part of the boundary
of the country.
(4) A person who contravenes an
instrument made under this
section commits an offence and
is liable on summary conviction
to a fine of not more than five
thousand penalty units or to a
term of imprisonment of not more
than ten years or to both.
Shooting at a conveyance
128.
A person who shoots at a
conveyance in the service of the
Authority commits an offence and
is liable on conviction to a
term of imprisonment of not less
than ten years.
Shooting at an officer
129.
A person who shoots at, maims,
wounds or causes harm by any
means to an officer acting in
the execution of the duty of the
officer commits an offence and
is liable on conviction to a
term of imprisonment of not more
than twenty years.
Offender going armed
130.
(1) A person who is or has been
engaged in the commission of an
offence under this Act and who
is armed with a firearm or other
offensive weapon commits an
offence and is liable on summary
conviction to a fine of not more
than five thousand penalty units
or to a term of imprisonment of
not more than ten years or to
both.
(2) A person who is armed with a
firearm or other offensive
weapon and who is found with
goods liable to forfeiture under
this Act commits an offence and
is liable on summary conviction
to a fine of not more than five
thousand penalty units or to a
term of imprisonment of not more
than ten years or to both.
Obstruction of an officer
131.
(1) A person who staves, breaks
or destroys goods to prevent
their seizure by an officer or
other person authorised to seize
the goods or tries to prevent
the goods from being secured
after the goods have been seized
commits an offence and is liable
on summary conviction to a fine
of not more than five thousand
penalty units or to a term of
imprisonment of not more than
ten years or to both,
(2) A person who improperly
receives goods seized by an
officer or other person
authorised to seize the goods
commits an offence and is liable
on summary conviction to a fine
of not more than two thousand
five hundred penalty units or to
a term of imprisonment not more
than five years or to both,
(3) A person who rescues a
person arrested for an offence
committed under this Act commits
an offence and is liable on
summary conviction to a fine of
not more than five thousand
penalty units or to a term of
imprisonment of not more than
ten years or to both.
(4) A person who prevents the
arrest of another person sought
for an offence committed under
this Act commits an offence and
is liable on summary conviction
to a fine of not more than five
thousand penalty units or to a
term of imprisonment of not more
than ten years or to both.
(5)
A person who obstructs an
officer in the execution of duty
under this Act commits an
offence and is liable on summary
conviction to a fine of not more
than two hundred and fifty
penalty units or to a term of
imprisonment of not more than
two years or to both.
(6) A person who, with intent to
frustrate an officer in the
execution of the duty of the
officer,
(a)
warns, or attempts to warn, or
(b)
causes to be warned
a person engaged in a
contravention or attempted
contravention of a provision of
this Act, whether that person is
within distance to take
advantage of the warning or not,
commits an offence and is liable
on summary conviction to a fine
of not more than two hundred and
fifty penalty units or to a term
of imprisonment of not more than
two years
or to both.
(7) In pursuance of subsection
(6), a person may prevent a
warning being given and may go
on land for that purpose without
being liable to prosecution,
action or suit for so doing.
Interfering with customs gear or
goods found at sea
132.
(1) A person who cuts away,
casts adrift, removes, alters,
defaces, sinks or destroys or in
any other way damages or
conceals an aircraft, ship,
vehicle, buoy, anchor, chain,
rope, entry gates into the
country or a customs-controlled
area, or exit gates from the
country or any customs-
contolled area or mark in the
charge of or used by any person
for the prevention of smuggling,
or in or for the use of customs,
commits an offence and is liable
on summary conviction to a fine
of not less than two thousand
five hundred penalty units as
well as the full costs of the
repairs.
(2) A person who, other than an
officer, interferes with or
takes up un-customed goods or
any goods whose importation or
exportation is prohibited or
restricted, being in packages
found floating upon or sunk into
the sea commits an offence and
is liable on summary conviction
to a fine of fifty per cent of
the value of the goods and the
goods are liable to forfeiture
to the State.
(3) Where by reason of the
offence specified in subsection
(1) or (2), the full amount of a
fine payable is not paid, that
person is liable on conviction
to a term of imprisonment of not
more than two years.
Impersonation of an officer
133.
(1) A person who impersonates an
officer commits an offence and
is liable on summary conviction
to a fine of two thousand five
hundred penalty units or to a
term of imprisonment of not more
than five years or to both.
(2) A person who without lawful
authority possesses or uses a
uniform, accessory or gear of a
customs officer or an equipment,
flags or gear of the Authority
commits an offence and is liable
on summary conviction to a fine
of not more than two hundred and
fifty penalty units or to a term
of imprisonment of not more than
two years or to both.
Assembling to
run
goods
134.
Where two or more persons
assemble for the purpose of
running goods contrary to a
provision of this Act, or who
having so assembled, evade a
provision of this Act, each
person commits an offence and is
liable on summary conviction to
a fine of not more than two
hundred and fifty penalty units
or to a term of imprisonment of
not more than
two years or to both.
Ship forfeited for offence
during chase
135.
Where a ship within the country
does not bring to on the proper
signal made by any vessel or
boat in the service of the
Republic and it is chased, and
any person on board the ship,
whether during the chase or
before the ship brings to or is
brought to, throws overboard any
part of the ship's content or
staves or destroys any part of
the goods to prevent seizure,
the ship is liable to forfeiture
to the State.
Vehicle forfeited for offence
during chase
136.
Where a vehicle within the
country does not respond to the
proper signal made by an officer
and the vehicle is chased by an
officer and any person on board
whether during the chase or
before the vehicle stops, throws
out any part of the content of
the vehicle or staves or
destroys any part of the goods
to prevent seizure, the vehicle
is liable to forfeiture to the
State.
Un-customed
or prohibited goods offered
for sale
137.
(1) Where a person offers for
sale un-customed goods, the
goods shall be forfeited to the
State.
(2) Where a person offers
prohibited goods for sale, the
goods shall be forfeited to the
State and in addition the person
is liable on summary conviction
to a fine of not more than five
hundred penalty units or to a
term of imprisonment of not more
than two years or to both.
Concealment of goods
138.
(1) Where a person,
((1) imports or exports,
(b)
attempts to import or export, or
(c)
causes to be imported or
exported
goods concealed in any way, or
packed in a package, whether
there are other goods in the
package or not, in a manner
calcularett.to deceive an
officer or any package
containing goods not
corresponding with its entry,
the package and the goods in the
package are liable to forfeiture
to the State and that person
shall incur a penalty of not
more than three hundred percent
of the duty payable on the goods
contained in the package.
(2) Where a person conceals
un-customed, prohibited or
restricted goods intended for
importation or attempted
importation, landing, removal,
transportation, exportation or
attempted exportation in a
conveyance, on which is
constructed a false compartment
or structure or which has a
secret or disguised place, the
goods are liable to forfeiture
to
the State and the person who
owns the goods shall incur a
penalty of not more than three
hundred percent of the duty
payable on the goods and the
conveyance shall be forfeited to
the State.
(3) Despite subsection (2), the
master or owner of the
conveyance may be prosecuted.
(4) Where a conveyance is found
or discovered to have been
within or over the country
(a)
with a secret or disguised place
adapted for concealing goods or
any device adapted for smuggling
goods,
(b)
with goods imported or intended
for export contrary to this Act
on board or in a manner attached
to it, or which is conveying or
has conveyed the goods in any
manner,
(c)
with any part of the contents of
which has been thrown overboard
to prevent seizure, or
(d)
goods on board which have been
staved or destroyed to prevent
seizure,
any person who is knowingly
concerned in or privy to the
illegal act or thing proved to
have been committed, shall incur
a penalty equal to two hundred
per cent of the value of the
goods and the goods are liable
to forfeiture to the State or
where the goods are not
available, the master shall pay
a penalty of not less than two
hundred penalty units and not
more than six hundred penalty
units.
Bribes
139.
(1) A person who
(a)
gives, offers, or agrees to give
or procure to be given, a bribe,
gratuity, recompense or reward
to an officer,
(b)
gives, offers, or agrees to give
an unauthorised fee or reward to
an officer, or
(c)
induces or attempts to induce an
officer to connive
to evade a provision of this Act
or otherwise to neglect the duty
of that officer, commits an
offence and is liable on summary
conviction to a fine of not more
than two hundred per cent of the
total loss that would have been
occasioned by the offence or to
a fine of not more than two
thousand five hundred penalty
units whichever is higher or to
a term of imprisonment of not
more than five years or to both.
(2) An officer who
(a)
demands· or takes a bribe,
gratuity, recompense or reward
for the neglect or
non-performance of the duty of
the officer;
(b)
demands or takes an unauthorised
fee or reward, whether pecuniary
or otherwise, directly or
indirectly, on account of
anything in relation to the
office or employment of the
officer;
(c)
delivers up or agrees to deliver
up or not to seize anything
liable to forfeiture; or
(d)
commits an offence under this
Act or conspires or connives
with any person for the purpose
of committing an offence under
this Act,
shall, on proof to the
satisfaction of the
Commissioner-General, be
dismissed from office.
(3) An officer who does any of
the acts specified in subsection
(2) commits an offence and is
liable on summary conviction to
a penalty of not more than two
thousand five hundred penalty
units or to a term of
imprisonment of not more than
five years or to both.
Civil proceedings
140.
(1) The Commissioner-General may
sue for, determine, enforce or
recover by civil proceedings in
a court of competent
jurisdiction a duty, tax,
penalty, levy, fee, charge,
interest, rent, expense,
seizure, forfeiture and any
other sums of money payable
under this Act or under any
other enactment.
(2) A person shall not plead the
fact that a duty has been
secured by bond or otherwise in
response to or in stay of
proceedings under this Act.
(3) Proceedings to recover any
amount incurred under this Act
does not relieve a person from
liability to criminal
proceedings where a
contravention of this Act is
also a criminal offence under
any other law.
Liability of officer
141.
(1) Where the court determines
that there was no probable cause
for a seizure or act of an
officer, the officer who made
the seizure or performed the act
is not liable to any action,
suit or prosecution on account
of the seizure or act.
(2) Where a verdict is given
that there was no probable cause
for a seizure or act of an
officer, the plaintiff may
recover the things seized or the
value of the things seized.
Procedure ill small value cases
142.
Where a person is brought before
a lower court for an offence
under this Act in respect of
which the customs value of goods
liable to forfeiture does not
exceed the equivalent of two
hundred penalty units, the
court, at the request of the
Commissioner-General, may hear
and determine the matter
summarily and without a writ of
summons or other formal process.
Criminal proceedings
143.
Where a provision of this Act is
enforceable by the criminal
laws, the provision is
enforceable by the criminal
procedure of Ghana.
Service of summons
144.
A summons issued by a court
under this Act to bring a person
before a court as a defendant or
witness shall be considered to
be served where an officer of
the court, proper officer or
other duly authorised person
delivers the summons to
(a)
the party summoned personally;
(b)
the solicitor of the party; or
(c)
the last known place of abode or
business in the country of the
party.
Civil proceedings to have
priority
145.
(1) A court shall give
precedence to civil proceedings
instituted under this Act
including appeal proceedings in
respect of the right to priority
of hearing by the court.
(2) Subsection (1) does not
apply to civil proceedings which
is part-heard.
Construction of provisions and
procedures
146.
(1) Except as otherwise
provided, the provisions or
procedures under this Act shall
be independent of and additional
to and not in substitution for
any provision or procedure in
any other enactment.
(2) The provisions of this Act
in respect of civil procedure
are additional to and not to
derogate from the ordinary civil
procedure of Ghana.
(3) A person shall not be
punished more than once for the
same: act or omission.
Prosecution by an officer
147.
Subject to article 88 of the
Constitution a lawyer in the
employment of the Authority may
prosecute and conduct a
prosecution or other
proceedings, in respect of an
offence committed under this
Act.
Burden of proof
148.
(1) In proceedings under this
Act, the following proofs shall
lie on the person who asserts
the fact:
(0)
in relation to the place from
which goods have been brought;
(b)
that the proper duty has been
paid on the goods;
(c)
that the goods have been
lawfully made, imported,
removed, delivered or exported,
or lawfully put into or out of a
conveyance or lawfully
transferred from one conveyance
to another; or
(d)
that goods have been illegally
seized or detained.
(2) The following averments by
the Commissioner-General shall
be deemed sufficient unless the
party on the other side proves
to the contrary:
(a)
that the Commissioner-General
has directed or requested that
proceedings under this Act shall
be instituted or that any
particular penalty should be
sued for or recovered;
(b)
that goods thrown overboard,
staved or destroyed were dealt
with in that manner to prevent
seizure;
(c)
that a person is an officer;
(d)
that a person was employed for
the prevention of smuggling; or
(e)
that the offence was committed
within the limits of any
particular port or in or over
the country.
(3) Where in proceedings under
this Act, a person alleges that
the Commissioner-General dealt
with prohibited or restricted
goods for the purpose of
importation or exportation
contrary to the prohibition or
restriction, the burden of proof
that the goods were not dealt
with for that purpose shall be
on that person.
(4) In proceedings under this
Act, it is not necessary to
prove guilty knowledge unless
otherwise expressly required
and, where required, the burden
of disproving the guilty
knowledge shall be on the
opposing party.
Miscellaneous provisions
Certificate of forfeiture
149.
A person may prove forfeiture of
goods by a court under this Act
in a court by the production of
a Certificate of Forfeiture
signed by the Registrar of the
court.
Regulations
150.
The Minister may, on the
recommendations of the Board, by
legislative instrument make
Regulations to
(a)
prescribe the conduct of audit
of systems of a trader;
(b)
prescribe the documents and
records to be produced for a
post-clearance audit;
(c)
conduct a post-clearance audit
of systems of a trader;
(d)
prescribe a system for the
registration of authorised
economic operators;
(e)
prescribe the general
requirements to obtain a license
to conduct customs business;
(f)
prescribe the responsibilities
of the Authority in relation to
postal and express shipment;
(g)
prescribe the customs procedures
in a free zone;
(h)
implement the drawback
provision;
(i)
provide for the exemption of
goods or classes of goods not
specified under this Act;
(j)
prescribe fees to be paid under
this Act;
(k)
prescribe goods that may be
warehoused;
(I)
amend the Schedule;
(m)
prescribe for the increase or
reduction in the. allowance for
shrinkages; and
(n)
give full effect to the
provisions of this Act.
Interpretation
151.
In this Act, unless the context
otherwise requires,
"agent" means a person
performing customs business on
behalf of another person;
"aircraft" means an apparatus,
whether or not mechanically
propelled, which is used for the
transport by air of human beings
or goods;
"approved" means approved by the
Commissioner-General or the
proper officer;
"approved place of unloading"
and "approved place of loading"
includes a quay, jetty, wharf or
a part of an airport, designated
by the Minister by notice in the
Gazette and at least two
daily newspapers of national
circulation to be a place where
coastwise or imported goods or
goods about to be carried
coastwise or exported may be
unloaded or loaded;
"arrival" means the point in
time when a conveyance crosses
the borders into the country;
"Authorised Economic Operator"
means an internationally
certified person whose role in
the international supply chain
is secure and is in compliance
with customs controls and
other procedures;
"Authority" means the Ghana
Revenue Authority established
under the Ghana Revenue
Authority Act, 2009 (Act 791);
"Board" means the governing body
of the Ghana Revenue Authority;
"boarding station" means a
station or place appointed by
the Minister by notice in the
Gazette and at least two
daily news- papers of national
circulation to be a station or
place for conveyances arriving
at or departing from a port or
place to bring to for the
boarding or setting down of
officers;
"bonded carrier" means a carrier
licensed in accordance with this
Act to transport bonded goods
within the country;
"burden" means net registered
tonnage or tonnage calculated in
the manner prescribed by law for
ascertaining net registered
tonnage;
"buying commission" means a fee
paid by an importer to the agent
of the importer for the service
of representing the importer in
the purchase of the goods being
valued;
"cargo" means goods other than
stores or passenger or crew
baggage;
"Commissioner-General" means the
person appointed under section
13 of the Ghana Revenue
Authority Act, 2009 (Act 791);
"container" means an article of
transport equipment
(a)
of a permanent character and
strong enough to be suitable for
repeated use;
(b)
specially designed to facilitate
the carriage of goods by one or
more modes of transport without
inter- mediate reloading;
(c)
fitted with a device that
permits ready handling,
particularly its transfer from
one mode of transport to
another; and
(d)
designed as to be easy to fill
and empty;
"conveyance" includes a ship,
aircraft or vehicle;
"customs advance ruling" means a
binding written statement issued
by customs that interprets and
applies customs laws and
regulations to a specific set of
facts upon application by a
trade about a prospective
transaction.
"customs house agent" means a
person who is granted a licence
to carry out customs businesss;
"customs business" means an
activity that has to do with the
importation or exportation of
goods;
"customs-controlled area" means
a place in the country,
designated by the
Commissioner-General, where the
Authority has control over
goods, persons and conveyances;
"customs value of imported
goods" means the value of goods,
determined in accordance with
this Act;
"declarant" means a person who
makes a declaration for customs
purposes, and who is the owner
of the goods, the importer,
exporter, or the agent;
"declaration" means a statutory
form filed or to be filed with
respect to imported or exported
goods at the time of entry or
export;
"duty" means customs duty,
excise duty, tax or other
charges \collectible on imported
or exported goods;
"electronic declaration" means a
declaration made electronically
to the Commissioner-General.
whether personally or on behalf
of any person as agent of the
particulars of a consignment of
goods imported or exported or
any other declaration authorised
by the Commissioner-General in
connection with the import or
export of goods under this Act;
"electronic record" means a
record created, generated, sent,
communicated, received, or
stored by electronic means;
"electronic signature" means the
electronic method of
authentication prescribed by the
Commissioner-General;
"entered," in relation to goods
imported, warehoused, put on
board an aircraft or ship as
stores, or exported, means that
the prescribed declaration has
been filed and accepted by the
proper officer and for
electronic filing, the filing
has been electronically
validated and any duties due
have been paid or security for
any duties due has been
deposited;
"export" means the act of taking
out or causing to be taken out
any goods from the country;
"exporter" includes a person
(a)
who exports goods from the
country;
(b)
who transfers goods from an
importing conveyance to an
exporting conveyance;
(c)
who supplies goods for use as
stores for aircraft or ship
(d)
acting on behalf of a person
specified in paragraph (a)
(b) or (c); or
(e)
who for customs purposes signs a
document relating to goods
exported or intended for
exportation, or supplied or
intended for supply as aircraft
or ship stores;
"export value" means the cost to
the purchaser abroad including
freight, charges incurred for
transport up to the port or
place of exportation, harbour
dues and loading charges, and
all other costs, profits,
charges and expenses and duties,
accruing
up to the point where the goods
are deposited on board the
exporting vessel, aircraft or
vehicle at the place of
departure from Ghana
"express shipment" means the
international shipment of small
packages of goods or
correspondence by air or a
combination of air and surface
transport on an expedited basis;
"false statement" means a
statement made with respect to
goods subject to customs control
that is false or misleading in a
material respect or a material
omission from a required
statement or document with
respect to goods subject to
customs control;
"final discharge" means the
unloading of all goods destined
for the country;
"Free Zone" means a place
designated as a free zone under
the Free Zones Act, 1995(Act
504);
"goods" includes an article,
currency, merchandise, livestock
and produce of the soil;
"goods of the same class or
kind" include goods, which fall
within a group or range of goods
produced by a particular
industry or industry sector,
and identical or similar goods;
"Harmonised Commodity
Description and Coding System"
means the nomenclature
comprising the headings,
sub-headings and their related
numerical codes, the section,
chapter and sub- heading notes
and the general rules for the
interpretation of the Harmonised
System contained in the text of
the International Convention on
the Harmonised Commodity
Description and Coding System
approved by the Customs
Co-operation Council on 14th
June, 1983 and the relevant
Schedules attached to it;
"identical goods" means goods,
which are the same in all
respects, including physical
characteristics, quality, and
reputation, but disregarding
minor differences in appearance;
"import" means to bring or cause
goods to be brought into the
country;
"importer" includes the owner or
the person for the time being
possessed of or beneficially
interested in goods at and from
the time of their importation
until they are duly delivered
out of the charge of the proper
officer, and also any person who
signs any document relating to
imported goods required by this
Act to be signed by an importer;
"information" includes data,
text, images, sounds, codes,
computer programs, software and
databases;
"manufacture" means to make,
produce, or cause to be made or
produced, goods;
"members of the same family
means
(a)
husband and wife
(b)
parent and child
(c)
brother or sister (whether by
whole or half-blooded)
(d)
grandparent and grandchild
(e)
uncle and nephew
(f)
uncle and niece
(g)
aunt and nephew
(h)
aunt and niece
(t)
cousin
"Minister" means the Minister
responsible for Finance;
"motor vehicle" means a
mechanically propelled vehicle
for use on a road other than a
cycle, motor cycle, side-car or
other similar vehicle;
"name" includes the registered
mark of an aircraft or ship;
"officer" means a person
employed by the Ghana Revenue
Authority and assigned to
perform custom duties;
"over-aged" in relation to
imported motor vehicles means
the
age determined by law;
"over Ghana" means above the
area contained within the
imaginary lines bounding Ghana
and if any person, goods or
things descend or fall, or are
dropped or thrown, from any
aircraft within such area, such
person, goods or things shall be
deemed to have descended or
fallen, or to have been dropped
or thrown from an aircraft over
Ghana;
"owner of goods" includes a
person who is for the time being
entitled either as owner or
agent for the owner to the
possession of the goods and, in
relation to a means of
conveyance, includes the
charterer, operator or hirer;
"package" means a parcel,
container, bundle, box, cask or
other receptacle;
"port" means a place, whether on
the coast or elsewhere,
designated by the Minister by
notice published in the
Gazette, and at least two
daily newspaper of national
circulation
subject to any conditions or
limitations specified in such
notice, to be a port for the
purposes of this Act; and a
customs aerodrome, whether
within a port or not, shall be
deemed to be a port for
aircraft;
"postal shipment" means shipment
of a postal article as defined
in the Postal and Courier
Services Regulatory Commission
Act, 2003 (Act 649);
"pre-entry" means the entry of
goods prior to their importa-
tion into Ghana;
"private bonded warehouse" means
a building or place appointed by
the Commissioner-General and
licensed to be a place where
goods to be warehoused are
secured;
"produced" means grown,
manufactured or mined;
"prohibited goods" means goods
whose importation or exportation
is prohibited by law;
"proper officer" means an
officer whose right or duty it
is to exact the performance of
or to perform the act referred
to;
"raw material" means goods from
which other goods are capable of
being manufactured and any
residue from any process of
manufacture;
"record" means any information
kept in the ordinary course of
business that pertains to any
customs activity, in the nature
of a statement, declaration,
document, data, book,
paper, correspondence, accounts,
and financial accounting data;
"Regulations" means the
Regulations made under this Act
by legislative Instrument;
"removal article" means movable
personal belongings or effects,
domestic appliances, household
provisions normally kept in
stock, collectors' pieces, pet
animals and any tools of trade
other than agricultural,
commercial or industrial plant
necessary for the exercise of
the calling, trade or profession
of any person referred to in
this Act, but does not include
arms, ammunition, motor
vehicles, spare parts and
building materials;
"restricted goods" means goods
whose importation or exportation
is restricted by law;
"selling commission" means fees
paid to the agent of seller for
services performed in connection
with selling imported goods;
"ship" means floating craft of
every description, but does not
include aircraft;
"similar goods" means goods
which, although not alike in all
respects, have like
characteristics and like
component materials which enable
them to perform the same
functions and to be commercially
interchangeable;
"State warehouse" means a place
approved by the
Commissioner-General for the
deposit of un-customed,
un-entered, un-examined,
abandoned, detained or seized
goods for the security of the
goods or the payment of duties
that may be due;
"sufferance wharf" means a place
other than an approved place of
loading or unloading at which
the Commissioner-General may and
under such conditions and in
such manner direct, either
generally, or in a particular
case, allows goods to be loaded
or unloaded;
"tariff" means the Tariff
Schedule of Ghana;
"time of entry," in relation to
goods imported, warehoused, put
on board an aircraft or ship as
stores, or exported, means the
date when the prescribed
declaration has been filed and
accepted by the proper officer
and for electronic filing, the
time of electronic validation of
the filing and any duties due
have been paid or security for
any duties due has been
deposited;
"time of export" means the time
when goods within Ghana are
placed on board a conveyance for
consignment to a place outside
Ghana and the international
voyage to that place commences;
except that, for goods
prohibited to be exported, the
time of export shall be the
actual time at which the
conveyance departed from its
final position within Ghana or
the time at which goods exported
overland or by inland waterway
pass across the boundaries of
Ghana;
"time of import" means the time
of arrival of a conveyance
within the limits of Ghana from
outside the country with the
intent to unlade merchandise;
"transit shed" means a building
in a customs-controlled area,
designated by the Commissioner-
General by notice in writing,
for the deposit of un-entered
un-declared goods;
"uncustomed goods" means goods
liable to duty on which the full
duties due have not been paid
and goods, whether liable to
duty or not, that are imported
or exported or in any way dealt
with contrary to the provisions
of this Act in relation to
customs;
"vehicle" means a conveyance for
the transport by land of goods
or persons;
"warehouse keeper" means the
person licensed to operate a
private bonded warehouse; and
"wine and beer" for purpose of
customs duties means
(a)
liquor not containing more than
24.5 per cent of pure alcohol by
volume shall be considered as
wine; and no liquor containing
more than ten per cent of pure
alcohol by volume is considered
as ale, beer, cider, perry or
stout;
'b)
liquor containing more than 24.5
per cent of pure alcohol by
volume, all liquor, other than
wine, containing more than ten
per cent of pure alcohol by
volume, and liquor other than
wine, ale, beer, cider, perry or
stout containing more than one
per cent of pure alcohol by
volume is considered as spirits.
Repeal and savings
152.
(1) The following enactments are
repealed:
(a)
Customs Excise and Preventive
Service (Management) Act, 1993
(P.N.D.C.L. 330);
(b)
Customs, Excise and Preventive
Service (Management) (Amendment)
Act, 1996 (Act 511);
(c)
Customs and Excise (Duties and
other Taxes) Act, 1996 (Act 512)
(d)
Customs, Excise and Preventive
Service (Management) (Amendment)
Act, 1998 (Act 552);
(e)
Customs, Excise and Preventive
Service (Management) (Amendment)
Act, 2002 (Act 614);
(f)
Customs, Excise and Preventive
Service (Management) (Amendment)
Act, 2002 (Act 634);
(g)
Customs, Excise and Preventive
Service (Management) (Amendment)
Act, 2003 (Act 636);
(h)
Customs, Excise and Preventive
Service (Management) (Amendment)
Act, 2008 (Act 758); and
(i)
Customs House Agents (Licensing)
Act, 1978 (S.M.C.D. 188)
(2) Despite the repeal under
subsection (1).
(a)
the Regulations, bye-laws,
notices, order, rules,
directions, appointments or any
other act lawfully made or done
under the repealed enactments
and in force immediately before
the commencement of this Act
shall be considered to have been
made or done under this Act and
shall continue to have effect
until reviewed, cancelled or
terminated; and
(b)
all procedures dealing with tax
administration shall continue to
have effect until a new
enactment dealing with tax
administration procedures come
into force.
Transitional provisions
153.
A port, warehouse, transit shed,
sufferance wharves or boarding
station or any other place
designated by the
Commissioner-General for the
loading, unloading and storage
of goods approved immediately
before the commencement of this
Act shall continue to be
approved, and all duly appointed
wharves shall be deemed to be
approved places of loading and
unloading until their
appointment is revoked or varied
under this Act.
SCHEDULE
Importation of motor vehicles
(Section 57)
NO. |
TYPES OF MOTOR VEHICLE
|
PENALTY |
1. |
Motorcars |
|
(a) |
Where the age does not
exceed ten (I 0) years.
|
NIL |
(b) |
Where the age exceeds
ten (I 0) years but does
not |
|
|
exceed twelve (12)
years. |
5% ofCIF value
|
(c) |
Where the age exceeds
twelve (12) years.
|
20% of CIF value
|
|
but does not exceed
fifteen (I5) years.
|
|
(d) |
Where the age exceeds
fifteen (15) years.
|
50% ofCIF |
|
but does not exceed
twenty-five (25) years.
|
value |
(e) |
Where the age exceeds
twenty-five (25)
|
70% ofCIF |
|
years but does not
exceed thirty-five (35)
years. |
|
(/) |
Where the age exceeds
thirty-five (35) years.
|
100% ofCIF |
2. |
Commercial vehicle
namely bus, coach
|
|
|
orvan |
|
(a) |
Where the age does not
exceed ten (10) years.
|
NIL |
(b) |
Where the age exceeds
ten (10) years but does
not |
2.5%value of CIF
|
|
exceed twelve (12)
years. |
|
(c) |
Where the age exceeds
twelve (12) years but
does |
|
|
not exceed fifteen (15)
years. |
10%value ofCIF
|
(d) |
Where the age exceeds
fifteen (15) years but
does |
20% value of err
|
|
not exceed twenty (20)
years. |
|
(e) |
Where the age exceeds
twenty (20) years but
does |
50%value of CIF
|
|
not exceed twenty-five
(25) years. |
|
NO. |
TYPES OF MOTOR VEHICLE
|
PENALTY |
3. |
Commercial vehicle
namely truck, lorry
|
|
|
or tipper truck
|
|
(a) |
Where the age does not
exceed ten (10) years.
|
NIL |
(b) |
Where the age exceeds
ten (10) years bu t
|
5% of CIF value
|
|
docs not exceed twelve
(1,2) years.
|
|
(c) |
Where the age exceeds
twelve (12) years
|
10% of CIF value
|
|
but does not exceed
twenty-two (22)
|
|
|
years. |
|
(d) |
Where the age exceeds
twenty-two (22) years.
|
30% ofCIF |
Date
of Gazette notification:
18th May, 2015.
|