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Customs Act, 2015 (Act 891)

From The Legal and Regulatory Framework of Ghana

ARRANGEMENT OF SECTIONS

Imposition of rate of duty and tax

1. Imposition of rate of duty and tax on goods
Exemptions
2. Exempt duties and taxes

Customs controls

3. Risk management
4. Designation of customs-controlled area
5. Activities in customs-controlled area
6. Release of goods
7. Post-clearance audit
8. Authorised Economic Operators
9. Record keeping
10. Customs Laboratory

Customs information

11. Provision of information
12. Customs advance ruling
13. Objection
14. Documents to be submitted

Arrival and departure of conveyance

15. Meaning of master
16. Arrival of conveyance
17. Report to be made on arrival of conveyance
18. Failure to make report or account for package reported
19. Duties of a master
20. Breaking of bulk
21. Mooring and unloading
22. Liability of goods other than cargo subject to forfeiture
23. Penalties and charges
24. Aircraft and ship stores
25. Departure of conveyance
26. Goods on board a conveyance
27. Goods for export or use as stores
28. Loading of goods other than cargo or stores
29. Loading and exportation of bonded goods
30. Entry outward and clearance

Coasting trade

31. Coasting aircraft or ship
32. Permission required for coasting
33. Ships engaged in coasting trade to display name
34. Deviation from flight or voyage
35. Publication in the Gazette
36. Restrictions on dealing with coastwise cargo
37. Prohibited and restricted goods
38. Carriage of passengers
39. Master to deliver account on cargo before departure
40. Master to deliver transire on arrival
41. Forfeiture of goods unlawfully loaded or unloaded
42. Commissioner-General may vary procedure

Licensing

43. Customs house agent
44. Agent to produce authority
45. Bonded carrier
46. Licensing and operation of customs-controlled area
47. Warehouse

Entry of goods

48. Time of entry
49. Declaration
50. Pre-entry
51. Missing or incomplete documents
52. Uncleared goods
53. Deposit of goods in State warehouse
54. Entry of goods by owner of ship or aircraft

Importation of motor vehicle

55. Motor vehicle tax
56. Duties of motor vehicle licensing authority
57. Importation of motor vehicle
58. Prohibited motor vehicle
59. Forfeiture of overstayed motor vehicle
60. Valuation of used motor vehicle
61. Local dealer to furnish details of the manufacturer

Express and postal shipment

62. Application of Act 649
63. Procedure for express shipment
64. Procedure for postal shipment
65. Detention and examination of express and postal shipment

Classification, valuation and country of origin

66. Classification of customs tariffs
67. Customs valuation
68. Where customs value cannot be determined
69. Rate of exchange
70. Country of origin

Assessment of duties

71. Liability for duty
72. Calculation of duty
73. Payment of duty

General customs procedures

74. Home use
75. Temporary admission
76. Inward processing
77. Re-importation in same state
78. Re-importation after outward processing
79. Private bonded warehouse
80. Records to be kept in bonded warehouse
81. Goods not duly removed
82. Unlawful access
83. Unauthorised removal of goods
84. Destruction and stealing of goods
85. Removal from transit shed or from one warehouse to another
86. Delivery in special circumstances
87. Stowing of goods
88. Entry of warehoused goods
89. Re-exportation of commercial goods
90. Delivery of stores
91. Duty to be paid
92. Re-warehousing
93. Auctioned goods
94. Free zone
95. Transit
96. Transhipment
97. Exports

Folded woven goods

98. Prohibited sale
99. Prohibited imports
100. Penalty for breach of sections 98 and 99
101. Power to demand invoices and inspect packages
102. Warranty by vendor
103. Application

Refund, abatement, drawback and removal article

104. Refund and remission
105. Abatement of duty
106. Drawback
107. Removal articles

Security

108. Forms of security
109. Surety
110. Release and cancellation of guarantee
111. Validity of bond

Powers, privileges and immunities of an officer

112. Officer to have powers of police
113. Power to search persons
114. Restriction on search of persons
115. Power of arrest of a person and detention of goods
116. Power to patrol freely
117. Power to search premises
118. Power to stop conveyance
119. Power to board conveyance
120. Power to seize abandoned conveyance

Offences and penalties

121. Penalties
122. Goods used contrary to authorised purpose
123. Falsification, alteration and forgery
124. Seizure and forfeiture
125. Claims for seized goods
126. Disposal of goods
127. Prohibitions
128. Shooting at a conveyance
129. Shooting at an officer
130. Offender going armed
131. Obstruction of an officer
132. Interfering with customs gear or goods found at sea
133. Impersonation of an officer
134. Assembling to run goods
135. Ship forfeited for offence during chase
136. Vehicle forfeited for offence during chase
137. Un-customed or prohibited goods offered for sale
138. Concealment of goods
139. Bribes
140. Civil proceedings
141. Liability of officer
142. Procedure in small value cases
143. Criminal proceedings
144. Service of summons
145. Civil proceedings to have priority
146. Construction of provisions and procedures
147. Prosecution by an officer
148. Burden of proof
149. Certificate of forfeiture

Miscellaneous provisions

150. Regulations
151. Interpretation
152. Repeal and savings
153. Transitional provisions

SCHEDULE

PURPOSE

AN ACT to provide for the imposition, collection and accounting of customs duty, tax and for related matters.

DATE OF ASSENT

18th May, 2015.

ACT

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