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

Section 17: (4) Where under this Act, the master is required to respond to questions from the Commissioner-General or a proper officer, and the conveyance is within the country and has not left its final position, anchorage or berth preparatory to leaving the country, the Commissioner- General or the proper officer may require the master to report to the
customs office to respond to the questions.
(5) Despite subsection (4), the master, with the consent of the Commissioner-General or the proper officer, may delegate a senior officer of the conveyance to report to the customs office for the purpose of responding to the questions, and in that case the reply of the senior officer shall be considered to be the reply of the person required to respond to the questions.

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