Import/Export

The zero rates apply to Agricultural and Industrial Machinery, Solar, Wind and Thermal Generating Sets, Electric Generating Set of 375 KVA and above, Solar Cells and Panels as well as Educational Materials.

  • Procedure
  1. Submission of Import Declaration Form (IDF), Bill of Lading, Invoices and Packing List to the appropriate Destination Inspection Company for the issuance of a Final Classification and Valuation Report (FCVR)
  2. Submission of application to appropriate Ministry/ Department/Agency for the relevant License/Permit/Exemption
  3. Electronic submission of declaration
  4. Payment of Duties and Taxes at the designated Banks located at Long room
  5. Subject yourself and goods to Customs documentary and physical verification as may be determined
  6. Release and/or further processing depending on regime
  • General Exemption from Payment of Duty

Specified government officials, privileged persons, organizations, institutions, and category of goods may enjoy exemption from payment of import duty. Some other tax exemption examples include:

  1. Diplomatic missions
  2. Some advertising materials; e.g. trade samples that will be re-exported, stickers and posters, framed posters and reproducing of paintings, drawing, engraving and etching (but excluding menu cards and stationery) having an advertisement indelibly printed, engraved or lithographed thereon and imported solely for the purpose of advertising
  3. Aircraft parts and accessories
  4. Baggage and personal effects (Bona fide)
  5. Foodstuff including raw foodstuff and gari but excluding meat and alcoholic beverages originating from West Africa
  6. Fish caught by Ghanaian owned canoes, fishing floats and gear
  7. Educational, cultural or scientific materials
  8. Food specially put up for infant feeding
  9. Machinery, plant and apparatus and spare parts for agricultural purposes

 

  • Requirements for Exemption on Philanthropic Donations¬†
  1. Application Letter: addressed to: The Director, Department of Social Welfare, Accra.
  2. Bill of Lading
  3. Packing List/Invoice
  4. Donor’s Letter/Certificate
  5. Copy of NGO certificate
  6. Copy of Registrar General’s Certificate
  7. Distribution List
  8. Annual Report
  9. Compliance Narrative
  10. Qualification of Items
  11. Letter of Appreciation from Beneficiaries

 

  • Mail Shipment/Parcels

In accordance with the provisions of the Post Office Guide and the regulations of the Universal Postal Union (UPU)

  1. All postal packets are required to have a parcel declaration or a green label affixed to them.
  2. Postal packets must not contain any good, letter, printed matter or any other thing that is prohibited or restricted by law to be imported into the country. These include seditious or defamatory material and ammunition.
  3. An official of the Post Office will act as an agent for the importer for Customs purposes.
  4. Postal packets will be opened and ex-ammunition by a Customs Officer in the presence of the person to whom the parcel is addressed, or his accredited representative.
  5. Duty will be levied on all chargeable items and prohibited or restricted items will be seized or detained.
  6. Unclaimed postal packets will, at the appropriate time limit, be sold by public auction and proceeds paid into government chest.

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