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Special Charging Provisions

  1. Liability of goods at the time of importation
    • Import duties - All goods are chargeable with duty at the rates set out in the First Schedule unless exempted under any provision set out in the subsequent schedules.
    • Value Added Tax (VAT) - All chargeable goods are subject to the rates set out in the schedule unless specifically exempted.
    • Goods exempted from duty conditionally - Claims to exemption from duty. in respect of imported goods on the grounds that they are intended for an entitled importer OF some specific purpose statutorily provided for in the tariff, must be proved to the satisfaction of the proper officer of Ghana Revenue Authority (Customs Division) and supported by an appropriate certificate as to use'. Such certificates must be submitted at the time of making entry of the goods, and signed by the importer (not a clearing agent)
    • Goods temporarily imported - goods imported for a temporary use or purpose, with certain exceptions, and goods in transit through Ghana, or for transshipment may be imported without payment of duty subject to compliance with certain conditions. Information as to the conditions' and procedures may be obtained at the main Custom Houses.
    • Re-importation of goods previously exported - Claims that goods chargeable with import duty were previously exported or re-exported from Ghana must be supported by a Re-importation Certificate (Form C and E No. 37) issued by the proper officer of Ghana Revenue Authority (Customs Division) at the time of shipment from Ghana, or such other documentary evidence as the Commissioner of Customs may in any particular instance accept.
    • Passengers' baggage - Merchandise may not be imported in passengers' baggage. The procedure to be followed by all passengers on arrival in Ghana who wish to avail 'themselves of the statutory concessions in respect of unaccompanied baggage sent in advance or left behind is set out in Notice published in the Commercial and Industrial Bulletin No. 43 or 20th July, 1973.
    • Rectified spirit, mineralized or industrial methylated spirit - The requirements to be fulfilled by importers of rectified spirit, mineralized or industrial methylated spirit are prescribed in G. N. No. 1886 first published in Gazette No. 76 dated 2nd November, 1975.
  2. Liability of goods at the time of exportation
    All goods delivered for exportation are chargeable with duty, or are exempt from duty, according to the provisions of the third and Fourth Schedules
  3. Liability of excise duty
    All goods are liable when delivered or appropriated to a chargeable purpose ex-factory of. a manufacturer, according to the provisions of the Fifth Schedule unless specifically exempted under the same Schedule
  4. Meaning of "per cent"
    Except where the context otherwise provides per cent" or the symbol "%" means percentage of value.
  5. Value
    The value to be declared on Customs entries/declarations (whether for goods free of or exempted from duty, goods subject to a specific duty or goods subject to duty ad valorem) is the value as defined in Sections 29,37,38 and 90 or the Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) as the case may be.