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

Section 88
(1) A person shall enter goods that are warehoused and deliver the goods for use within the country or as stores for an aircraft or ship or for exportation,
(a) in the case of perishable goods, within three months after the day on which the goods were warehoused;
(b) in the case of general goods, within twelve months after the day on which the goods were warehoused; and
(c) in the case of raw materials, within two years after the day on which the goods were warehoused.


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