Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 104(2)
The Commissioner-General shall allow a refund where the goods are shipped without the consent of the consignee and duty has been paid, provided that the goods are not shipped, and are returned to the consignor, abandoned to the Authority or destroyed under the super- vision of the Authority.
Subject : Customs duty and tax
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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