Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 104(7)
The Commissioner-General may remit or refund the duty due or paid on goods, where
(a) the goods are lost by accident
(i) on board a conveyance in a Customs-controlled area or warehouse;
(ii) in the process of removing the goods into or delivering the goods from a Customs-controlled area or warehouse; or
(b) the Commissioner-General is satisfied that the goods have not been and will not be consumed by any- person in the country.
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
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