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

Section 95(2)
A person who declares goods and places the goods under the transit procedure is responsible for
(a) the presentation of the goods intact at the customs office of destination within the prescribed time period;
(b) the observance of customs laws in relation to the procedure; and
(c) the provision of a guarantee to ensure payment of any duty that is owed in relation to the goods.

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