Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 77
(4) Re-importation in the same state shall be allowed even if only a part of the goods are re-imported.
(5) Where justifiable, re-importation of goods in the same state shall be allowed even if the goods are re-imported by a person other than the person who exported them.
(6) Re-importation in the same state may be allowed where the goods have been used or damaged or have deteriorated whilst the goods were outside the country.
Procedure to Follow
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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
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Online System
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