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

Section 104(11)
Where the Commissioner-General
(a) short-levies or refunds a duty in error; or
(b) establishes that a person owes duty or tax arrears
that person shall within thirty days of a written request by the Commissioner-General refund the money or pay the duty or tax arrears owed.

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