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

Section 95(3) 
A carrier or recipient of goods who accepts goods knowing that the goods are moving under the transit procedure is responsible for presentation of the goods intact at the customs office of destination within the time period prescribed by the Commissioner-General.

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