Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 13:
(1)A person may object to the following decisions by the Commissioner-General:
(a) the assessment 'of duty, including underlying findings and determinations as to
(i) the customs value of the goods;
(ii) the tariff classification of the goods;
(iii) the country of origin of the goods;
(iv) the rate and amount of duty assessed;' and
(v) the person liable to pay the amount charged or the amount of that person's liability;
(b) the exclusion of goods from the country as prohibited goods;
(c) the refusal to pay a claim for drawback;
(d) the refusal to refund or remit duty; or
(e) a customs advance ruling which is binding.
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
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