Ghana Customs Act 2015 (Act 891)

HEADLINE: Inefficient customs processes led to revenue loss and import duty evasion in Ghana.

Key Obligations

["SAD mandatory for all imports", "Destination inspection for regulated goods", "Payment of import duties and levies"]

Penalty Ranges

Three times duty value; forfeiture; imprisonment

Affected HS Codes: ["All HS codes"]

Issuing Authority: Ghana Revenue Authority (GRA) — Customs Division

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