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Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)

Section 6(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.

Subject : Customs duty and tax  

Procedure to Follow


Not Avaiable

Responsible Institution


Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium

Relevant Forms to Download

Not Available

Online System
Fees/ charges

Not Avaiable