Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 77(1)
Whenever goods are exported and re-imported into the country in the same state as the goods were when exported, and are declared for home use, the goods shall be exempted from duty on re-importation if the Commissioner-General is satisfied that the goods exported were domestic goods or, if the imported goods were, prior to exportation
(a) not subject to duties; or
(b) duties due were paid; and
(c) either no drawback of duties were paid on exportation or all drawback paid on the exportation has been refunded.
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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