Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 138
(1) Where a person,
((1) imports or exports,
(b) attempts to import or export, or
(c) causes to be imported or exported
goods concealed in any way, or packed in a package, whether there are other goods in the package or not, in a manner calcularett.to deceive an officer or any package containing goods not corresponding with its entry, the package and the goods in the package are liable to forfeiture to the State and that person shall incur a penalty of not more than three hundred percent of the duty payable on the goods contained in the package.
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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