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IN exercise of the powers
conferred on the Minister
responsible for Trade by section
22 of the Imports and Exports Act,
1980 (Act 418) these Regulations
are made this 28th day of August
1980.
Regulation 1—Classification of
importers.
For the purpose of the Imports and
Exports Act, 1980 (Act 418) there
shall be six categories of
importers under Specific Licence
namely, Categories A1, A2, A3, B1,
B2 and B3.
Regulation 2—Conditions for
Classification.
Any person who applies for
classification in any category as
an importer under these
Regulations shall satisfy the
Minister in respect of the
conditions specified in the
Schedule to these Regulations.
Regulation 3—Interpretation.
In these Regulations, "turnover"
means total annual sales as
accepted by the Commissioner of
Income Tax.
SCHEDULE
CONDITIONS FOR CLASSIFICATION OF
IMPORTERS
(1) CATEGORY A1 IMPORTERS
A
Category A1 importer shall—
(a) be a citizen of Ghana; and
(b) in the case of a company or
firm—
(i)
be wholly Ghanaian owned;
(ii) have a registered place of
business in Ghana;
(iii) have at least four branches
operating in Ghana, with adequate
warehouse and transport
facilities;
(iv) have an organisation capable
of doing its own importing;
(v) have such status, ownership
and directors as lodged with the
Registrar-General as are capable
of coping with the volume of its
business;
(vi) have an annual turnover of
not less than ¢1,000,000 to be
evidenced by the certified audited
accounts of the company or firm
for the immediately preceding
year;
(vii) have not less than 40
employees;
(viii) produce an Income Tax
Statement and a Tax Clearance
Certificate in respect of such
company or firm for the
immediately preceding year; and
(ix) produce a Social Security
Clearance Certificate in respect
of such company or firm,
(x) produce the certified audited
accounts in respect of such
company or firm for the
immediately preceding year.
(2) CATEGORY A2 IMPORTERS
A
category A2 importer shall—
(a) be a citizen of Ghana; and
(b) in the case of a company or
firm—
(i)
be wholly Ghanaian owned;
(ii) have a registered place of
business in Ghana;
(iii) have at least three branches
operating in Ghana, with adequate
warehouse and transport
facilities;
(iv) have an organisation capable
of doing its own importing;
(v) have such status, ownership
and directors as lodged with the
Registrar-General as are capable
of coping with the volume of its
business;
(vi) have an annual turnover of
not less than ¢500,000 to be
evidenced by the certified audited
accounts of the company or firm
for the immediately preceding
year;
(vii) have not less than 30
employees;
(viii) produce an Income Tax
Statement and a Tax Clearance
Certificate in respect of such
company or firm for the
immediately preceding year;
(ix) produce a Social Security
Clearance Certificate in respect
of such company or firm;
(x) produce the certified audited
accounts in respect of such
company or firm for the
immediately preceding year.
(3) CATEGORY A3 IMPORTERS
A
Category A3 importer shall—
(a) be a citizen of Ghana; and
(b) in the case of a company or
firm—
(i)
be wholly Ghanaian owned;
(ii) have a registered place of
business in Ghana;
(iii) have at least one branch
operating in Ghana, with adequate
warehouse facilities;
(iv) have an organisation capable
of doing its own importing;
(v) have such status, ownership
and directors as lodged with the
Registrar-General as are capable
of coping with the volume of its
business;
(vi) have an annual turnover of
not less than ¢150,000 to be
evidenced by the audited accounts
of the company or firm for the
immediately preceding year;
(vii) have not less than 10
employees;
(viii) produce an Income Tax
Statement and Tax Clearance
Certificate in respect of such
company or firm for the
immediately preceding year;
(ix) produce a Social Security
Clearance Certificate in respect
of such company or firm;
(x) produce the certified audited
accounts in respect of such
company or firm for the
immediately preceding year.
(4) CATEGORY B1 IMPORTERS
A
Category B1 importer shall, in the
case of a company or firm—
(i)
be a company or firm other than
wholly Ghanaian owned;
(ii) have a registered place of
business in Ghana;
(iii) have at least five branches
operating in Ghana, with adequate
warehouse and transport
facilities;
(iv) have an organisation capable
of doing its own importing;
(v) have such status, ownership
and directors as lodged with the
Registrar-General as are capable
of coping with the volume of its
business;
(vi) have an annual turnover of
not less than ¢2,000,000 to be
evidenced by the certified audited
accounts of the company or firm
for the immediately preceding
year;
(vii) have not less than 60
employees;
(viii) produce an Income Tax
Statement and a Tax Clearance
Certificate in respect of such
company or firm for the
immediately preceding year;
(ix) produce a Social Security
Clearance Certificate in respect
of such company or firm; and
(x) produce the certified audited
accounts in respect of such
company or firm for the
immediately preceding year.
(5) CATEGORY B2 IMPORTERS
A
Category B2 importer shall, in the
case of a company or firm—
(i)
be a company or firm other than
wholly Ghanaian owned;
(ii) have a registered place of
business in Ghana;
(iii) have at least four branches
operating in Ghana, with adequate
warehouse and transport
facilities;
(iv) have an organisation capable
of doing its own importing;
(v) have such status, ownership
and directors as lodged with the
Registrar-General as are capable
of coping with the volume of its
business;
(vi) have an annual turnover of
not less than ¢1,000,000 to be
evidenced by the certified audited
accounts of the company or firm
for the immediately preceding
year;
(vii) have not less that 50
employees;
(viii) produce an Income Tax
Statement and a Tax Clearance
Certificate in respect of such
company or firm for the
immediately preceding year;
(ix) produce a Social Security
Clearance Certificate in respect
of such company or firm; and
(x) produce the certified audited
accounts in respect of such
company or firm for the
immediately preceding year.
(6) CATEGORY B3 IMPORTERS
A
Category B3 importer shall, in the
case of a company or firm—
(i)
be a company or firm other than
wholly Ghanaian owned;
(ii) have a registered place of
business in Ghana;
(iii) have at least two branches
operating in Ghana with adequate
warehousing and transport
facilities;
(iv) have an organisation capable
of doing its own importing;
(v) have such status, ownership
and directors as lodged with the
Registrar-General as are capable
of coping with the volume of its
business;
(vi) have an annual turnover of
not less than ¢350,000 to be
evidenced by the certified audited
accounts of the company or firm
for the immediately preceding
year;
(vii) have not less than 30
employees;
(viii) produce an Income Tax
Statement and a Tax Clearance
Certificate in respect of such
company or firm for the
immediately preceding year;
(ix) produce a Social Security
Clearance Certificate in respect
of such company or firm; and
(x) produce the certified audited
accounts in respect of such
company or firm for the
immediately preceding year.
F. K. BUAH
Minister of Trade and Tourism
Date of Gazette Notification: 29th
October, 1980.
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