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

Section 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.


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