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

Section 82
(1) A person who, without proper authority, opens a private bonded warehouse to gain access to the goods in the warehouse shall incur a penalty of not less than five hundred penalty units and not more than one thousand five hundred penalty units.
(2) Subsection (1) does not apply where the private bonded warehouse is opened in the presence of the proper officer acting in the performance of duties of the proper officer.

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