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

Section 53
(1) Where goods imported are not delivered from a customs-controlled area
(a) within seven days after final discharge, or
(b) within a further period as the Commissioner-General may in special circumstances allow,
a proper officer may deposit the goods in a State warehouse for a period of not more than fourteen days.

(2) Goods deposited in a State warehouse shall attract rent and other charges as prescribed.

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