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EXPORT AND IMPORT ACT, 1995 (ACT
503).
As amended by
EXPORT AND IMPORT (AMENDMENT) ACT,
2000, (ACT 585).1
ARRANGEMENT OF SECTIONS
Section
PART I—COMMERCIAL EXPORT
1. Conditions for Export.
2. Exchange Control Form A2 for
Traditional Export.
3. Ghana Export Form for
Non-Traditional Export.
4. Traditional and Non-Traditional
Export.
5. Exemption from Exchange Control
Form A2 Ghana Export Form.
6. Compliance with other
Enactments.
PART II—COMMERCIAL IMPORT
7. Conditions for Import.
8. Exemption from Import
Declaration Form.
9. Destination Inspection.
9A. Gateway Pass and Final
Valuation Report.
9B. Destination Inspection Fee.
9C. Exemption.
10. Appointment of Destination
Inspectors.
11. Compliance with other
Enactments.
PART III—GENERAL PROVISIONS
12. Restriction of Export and
Import.
13. Regulations.
14. Offences and Penalties.
15. Interpretation.
15A. Transitional Provisions.
16. Repeals, Revocation and
Savings.
SCHEDULE
Schedule
THE FIVE HUNDRED AND THIRD
ACT OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
THE EXPORT AND IMPORT ACT, 1995
AN ACT to revise the law relating
to external trade and to provide
conditions for the optimum
development and efficient conduct
of Ghana’s export and import
trade.
DATE OF ASSENT: 3RD AUGUST, 1995
BE IT ENACTED by Parliament as
follows:
PART I—COMMERCIAL EXPORT
Section 1—Conditions for Export.
Any person may export goods from
Ghana for commercial purposes if
that person
(a) completes an Exchange Control
Form A2 endorsed by a bank in
Ghana in the case of traditional
export goods; or
(b) completes a Ghana Export Form
in the case of non-traditional
export goods.
Section 2—Exchange Control Form A2
for Traditional Export.
(1) An exporter of traditional
export goods shall submit the
completed Exchange Control Form A2
to the Commissioner of Customs,
Excise and Preventive Service at
the time of exportation.
(2) An Exchange Control Form A2
shall be used for only one export
transaction.
(3) An Exchange Control Form A2
shall be valid for three months
from the date of endorsement by a
bank and may be renewed by the
approving bank for a further
period of three months, after
which it shall expire.
(4) An Exchange Control Form A2 in
respect of overland export of logs
and unprocessed lumber shall be
valid for one month only from the
date of endorsement by the bank
and is not renewable.
(5) Each consignment of
traditional export goods shall
have in respect of it a sales
contract or export order
specifying the quantity, value,
terms of payment and a complete
description of the goods to be
exported.
Section 3—Ghana Export Form for
Non-Traditional Export.
An exporter of non-traditional
export goods shall submit the
completed Ghana Export Form to the
Commissioner at the time of
exportation of the goods.
Section 4—Traditional and
Non-Traditional Export.
(1) For the purpose of this Act,
traditional and non-traditional
export goods shall constitute the
goods specified in the Schedule to
this Act.
(2) The Minister may by
legislative instrument revise the
categories of goods which
constitute traditional and
non-traditional exports, and may
for the purpose amend the Schedule
to this Act.
Section 5—Exemption from Exchange
Control Form A2 Ghana Export Form.
Notwithstanding any provision of
this Act, the Minister may by
legislative instrument exempt such
categories of goods as may be
specified in the instrument from
the requirements of Exchange
Control Form A2 or Ghana Export
Form.
Section 6—Compliance with other
Enactments.
Where an exporter is required
under any other enactment to
obtain a permit, licence or
certificate for the exportation of
any category of goods, that person
shall produce to the Commissioner
at the time of exportation a
certified copy of the permit,
licence or certificate in addition
to any other documentation
required to be furnished or
produced under this Act.
PART II—COMMERCIAL IMPORT
Section 7—Conditions for Import.
(1) Any person may import goods
into Ghana for commercial purposes
if that person completes an Import
Declaration Form.
(2) An importer shall submit one
copy of the completed Import
Declaration Form
(a) to the inspector appointed
under this Act to conduct
destination inspection of the
imports". [As substituted by
Export and Import (Amendment) Act,
2000 (Act 585) s. 1]
(b) to the Commissioner and any
other agency which may be
specified on the Form after
shipment.
(3) No importer shall be permitted
to take delivery of any commercial
import unless he has complied with
subsection (2) of this section.
Section 8—Exemption from Import
Declaration Form.
Notwithstanding section 7 of this
Act, the Minister may by
legislative instrument exempt such
categories of goods as may be
specified in the instrument from
the requirement of Import
Declaration Form.
Section 9—Destination Inspection.
For the purpose of ensuring that
the quality, quantity, price and
other specifications of import
goods are in conformity with the
particulars on the Import
Declaration Form, invoice and any
other document relevant to goods,
all commercial imports shall be
subject to destination inspection
of the goods at the port or point
of clearance in the country.[As
substituted by Export and Import (Amendment)Act,
2000 (Act 585) s.2]
Section 9A—Gateway Pass and Final
Valuation Report.
(1) After the inspection under
Section 9 the inspector shall
issue a Final Classification and
Valuation Report containing the
particulars for the assessment of
the customs value and tariff
classification of the goods to the
importer.
(2) The Final Classification and
Valuation Report shall be
transmitted to the Customs,
Exercise and Preventive Service by
the inspector.
(3) The inspector shall where
satisfied that the goods are goods
permitted to be imported into the
country under this Act or any
other enactment, issue a gateway
pass to the importer.
(4) An inspector shall issue a
gateway lock,
(a) if the goods are not in
conformity with the particulars of
the Import Declaration Form; or
(b) where the goods are not
permitted to be imported into the
country under this Act or any
other enactment.
(5) Goods with a gateway lock
shall not be cleared unless
specifically authorised by an
inspector.
(6) Subject to subsection (5),
(a) uncleared goods under a
gateway lock shall be re-exported
by the importer; and
(b) any importer who fails to
re-export uncleared gateway locked
goods within 60 days from the date
of the issuance of the gateway
lock commits an offence.
Section 9B—Destination Inspection
Fee.
(1) The importer shall pay an
inspection fee in respect of the
destination inspection.
(2) The inspection fee shall not
exceed one percent of the total
dutiable CIF value as the Minister
may by legislative instrument
prescribe.
Section 9C—Exemption.
Notwithstanding any provision of
this Part, the Minister may by
legislative instrument, exempt
such category or value of
commercial import as may be
specified in the instrument from
the requirement of destination
inspection. [As inserted by Export
and Import (Amendment) Act, 2000
(Act 585) s. 2]
Section 10—Appointment of
Destination Inspectors.
The Minister may in writing
appoint inspectors to conduct the
destination inspection of
commercial imports at the port or
point of clearance of the
goods.[As substituted by Export
and Import (Amendment) Act, 2000
(Act 585) s. 3].
Section 11—Compliance with other
Enactments.
Where an importer is required
under any other enactment to
obtain a permit, licence or
certificate for the importation of
any category of goods, that person
shall produce to the Commissioner
a certified copy of the permit,
licence or certificate in addition
to any other documentation
required to be furnished or
produced under this Act before
taking delivery of the goods.
PART III—GENERAL PROVISIONS
Section 12—Restriction of Export
and Import.
The Minister may, by legislative
instrument, prohibit or restrict
the exportation or importation of
such goods as may be specified in
the instrument.
Section 13—Regulations.
The Minister may, by legislative
instrument, make regulations
(a) restricting or prohibiting the
export or import of any goods;
(b) prescribing the categories of
goods for which an Exchange
Control Form A2, a Ghana Export
Form or an Import Declaration Form
shall not be required;
(c) for the destination inspection
of goods for import into Ghana;
[As substituted by Export and
Import (Amendment) Act, 2000 (Act
585) s. 4].
(d) prescribing the categories or
value of goods which are exempted
from destination inspection; [As
substituted by Export and Import
(Amendment) Act, 2000 (Act 585) s.
4].
(e) prescribing, altering or
revoking any fees or charges
payable in respect of destination
inspection. [As substituted by
Export and Import (Amendment) Act,
2000 (Act 585) s. 4].
(f) to amend the Schedule to this
Act; and
(g) necessary to give effect to
the provisions of this Act.
Section 14—Offences and Penalties.
[As renumbered by Export and
Import (Amendment) Act 2000 (Act
585) s.5]
Any person who—
(a) exports or imports any goods
in contravention of the provisions
of any regulation made under
section 13;
(b) knowingly makes any false
representation in an Exchange
Control Form A2;
(c) fails to honour an undertaking
given in an Exchange Control Form
A2; or
(d) otherwise contravenes or fails
to comply with any provision of
this Act, commits an offence and
is liable on summary conviction to
a fine not exceeding five million
cedis or to imprisonment for a
term not exceeding two years or to
both, and upon conviction any
goods in respect of which the
offence was committed may be
seized and forfeited to the state.
(2) [Repealed by Export and Import
(Amendment) Act, 2000 (Act 585) s.
5].
Section 15—Interpretation.
In this Act unless the context
otherwise requires
“commercial purposes" includes
commercial quantities in relation
to goods for export or import;
“Commissioner” means the
Commissioner of Customs, Excise
and Preventive Service;
"Final Classification and
Valuation Report" means a report
issued by an inspector which
contains all the elements
necessary for the assessment of
the tariff classification by the
Customs, Excise and Preventive
Service; [As inserted by Export
and Import (Amendment) Act, 2000
(Act 585) s. 6(b)]
"Gateway lock" means a document or
security label issued by an
inspector in respect of imported
goods which prevents the goods
from being released by the
Customs, Excise and Preventive
Service;[As inserted by Export and
Import (Amendment) Act, 2000 (Act
585) s. 6(b)]
"Gateway pass" means a document or
security label issued by an
inspector in respect of imported
goods for customs clearance.[As
inserted by Export and Import
(Amendment) Act, 2000 (Act 585) s.
6(b)]
“inspector” means a destination
inspector appointed for the
purpose of inspecting commercial
imports prior to their clearance
in Ghana; [As amended by Export
and Import (Amendment) Act, 2000
(Act 585) s. 6(c)]
“Minister” means the Minister
responsible for Trade.
Section 15A—Transitional
Provisions.
(1) Any commercial import covered
by an Import Declaration Form
submitted to a pre-shipment
inspector on or before 31st March
2000 shall be subject to
pre-shipment inspection by the
pre-shipment inspector if the
goods arrive on or before the 31st
August 2000.
(2) Import Declaration Forms
submitted to a destination to a
destination inspector on or after
1st September 2000 shall be
processed through the destination
inspection provided for under this
Act.
(3) Clean Reports of Findings
issued under the pre-shipment
inspection scheme shall remain
valid until 31st August 2000.
(4) Any goods that arrive with a
valid Clean Report of Finding on
or after 1st September 2000 shall
be subject to the destination
inspection scheme and a new Import
Declaration Form shall be filed in
respect of the goods.[Inserted and
to be cited as Export and Import
(Amendment) Act, 2000 (Act 585),
s.7]
Section 16—Repeals, Revocation and
Savings.
(1) The following enactments are
repealed or revoked as the case
may be
Imports and Exports Act, 1980 (Act
418);
Export Bonus Decree, 1973 (N.R.C.D.
148);
Export Bonus (Amendment) Decree,
1977 (S. M.C.D. 134);
Export Bonus (Amendment) Decree,
1978 (S.M C. D. 202);
Import Licence Tax (Repeal)
Decree, 1977 (S.M.C.D. 121);
Import Licence Tax (Repeal) Law,
1983 (P.N.D.C.L. 51);
Imports and Exports (Permitted and
Prohibited Goods) Regulations,
1980 (L.I. 1246);
Imports and Exports
(Classification of Importers)
Regulations, 1980 (L.I. 1247);
Imports and Exports (Importers
Registration Fees) Regulations,
1980 (L.I. 1249);
Imports and Exports (Traveller's
Goods) Regulations, 1980 (L.I.
1250);
Export Bonus (Variation of Rates)
Regulations 1982 (L.I. 1274);
Imports and Exports (Special
Licence) Regulations,1 985 (L.I.
1314); and
Import and Export (Special
Licence) (Amendment) Instrument,
1986 (L.I. 1329).
Import and Exports
(Non-Traditional Export)
Regulations, 1987 (L.I. 1354).
(2) Notwithstanding the repeal of
the Imports and Exports Act, 1980
(Act 418), any instrument made
under it and in force after the
coming into force of this Act
shall continue in force as if
enacted under section 13 of this
Act, until amended or revoked.
(3) Any transaction legally
conducted or done under any of the
enactments repealed or revoked by
subsection (1) of this section and
in force immediately before the
commencement of this Act shall
continue in force as if conducted
or done under this Act.
SCHEDULE
(Section 4)
A. TRADITIONAL EXPORT GOODS
1. cocoa beans;
2. lumber and logs;
3. unprocessed gold and other
minerals;
4. electricity.
B. NON—TRADITIONAL EXPORT GOODS
All other goods not classified as
Traditional Export Goods under
this Schedule.
Date of Gazette Notification:
11th August, 1995.
amended by
EXPORT AND IMPORT (AMENDMENT) ACT,
2000, (ACT 585).1
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