Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 7: (6)Where the audit concludes that the person owes additional duty, the Commissioner-General shall issue that person with a notice of underpayment.
(7) Where the audit concludes that the person has paid duty in excess of the amount required, the Commissioner-General shall refund the excess amount paid.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
Not Avaiable
Loading. Please wait....