Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 115
(1) Where an officer reasonably believes that a provision of this Act has been contravened, the officer may detain goods and conveyance involved pending the completion of investigations.
(2) Where an officer considers it necessary in the circumstances, the officer may arrest and detain a person whom the officer reasonably suspects to be committing, or to have committed, or to have aided in the commission of an offence under this Act.
(3) Where a person who is liable to arrest under this Act escapes from an officer who attempts to arrest that person, any officer may afterwards arrest and detain that person at any place and time in the country.
(4) An officer shall not detain a person under this Act for more than forty-eight hours.
Procedure to Follow
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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
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