Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 137
(1) Where a person offers for sale un-customed goods, the goods shall be forfeited to the State.
(2) Where a person offers prohibited goods for sale, the goods shall be forfeited to the State and in addition the person is liable on summary conviction to a fine of not more than five hundred penalty units or to a term of imprisonment of not more than two years or to both.
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
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