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

Section 107(5)
A person who is above the age of eighteen years and entitled to exemption from duty under subsection (4) is entitled to import into the country
(a) an amount of not more than two litres of potable spirits, perfumed spirits, mineral water, soft drink or wine; and
(b) tobacco goods including cigars, cheroots, cigarettes, snuff or tobacco of not more than five kilogramme in weight or one carton of twenty packets.


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