Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 104(1)
he Commissioner-General may allow a refund where goods were imported in pursuance of a contract of sale and duty was paid but the description, quality, state or condition of the goods at the time of release from customs custody was not in accordance with the contract, and the person who imported the goods
(a) returns the goods to the supplier, with the approval of the Commissioner-General, or
(b) abandons the goods in accordance with laid down procedure or destroys the goods under customs control,
and the goods have not been subjected to use after release from customs custody other than to an extent necessary to discover that the goods were not in accordance with the contract.
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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