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

Section 74
(1) Imported goods intended to be put on the market or intended for private use or consumption within the country shall be placed under the customs procedure for home use.
(2) Goods placed under customs procedure for home use shall be
released subject to the following:
(a) payment of the duty due, where applicable;
(b) payment of other appropriate charges or fees;
(c) compliance with any prohibitions or restrictions; and
(d) completion of any other formalities required.

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