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Customs Act, 2015 🇬🇭


Coat of Arms
Republic of Ghana


The eight hundred and ninety-first

Act

of the parliament of the republic of ghana
entitled

Customs Act, 2015

  • Published by Government Gazette on 18 May 2015
  • Assented to on 18 May 2015
  • Commenced on 18 May 2015
AN ACT to provide for the imposition, collection and accounting of customs duty, tax and for related matters.PASSED by Parliament and assented to by the President:

Imposition of rate of duty and tax

1. Imposition of rate of duty and tax on goods

(1)There is hereby imposed duties and taxes on prescribed goods(a)imported into the country, or(b)exported from the country,at the rate of duty and tax specified in the Harmonised Commodity Description and Coding System referred to in this Act as the Harmonised System.
(2)The duties and taxes imposed in subsection (1)(a)may include any other tax, duty or levy on goods prescribed under any other enactment; and(b)are payable in accordance with the provisions of this Act.

Exemptions

2. Exempt duties and taxes

(1)Duties and taxes are not ch…

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