Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 104(9)
The Commissioner-General shall refund the duty payable or paid by a person on goods pre-entered under this Act, where
(a) the Commissioner-General is satisfied that the goods will not be imported into the country because the goods are lost, destroyed or for any other reason; or
(b) the goods are not imported into the country within twelve months after the goods have been pre-entered.
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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