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

Section 108 as amended by Act 957
A person may provide security, in one of the following forms, to ensure the payment of duty and the discharge of any' other obligations arising under the customs laws:
(a) a cash deposit or its equivalent;
(b) a bond given by a reputable bank, financial institution or insurance guarantor; or
(c) an undertaking by an authorised economic operator, or 
"(d) Letters of Credit ; or
(e) bank guarantee or insurance cover."

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