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

 Section 12: 
(8)A customs ruling is binding on
(a) the Commissioner-General, only in respect of goods for which customs formalities are completed after the date on which the ruling takes effect; or
(b) the recipient of the ruling only with effect from the date on which the recipient receives, or is considered to have received, notification of the customs advance ruling


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