Import/Export Licence Application (Ghana)

An Import/Export Licence Application in Ghana submits the applicant's details to the relevant authority for the approval it seeks.

The Export and Import Act, 1995 (Act 503) at Section 2 empowers the Minister for Trade and Industry to regulate the export and import of goods in Ghana, including the prohibition, restriction, or licensing of specified categories. All imported goods entering Ghana must be declared to the Ghana Revenue Authority (GRA) Customs Division under the Customs Act, 2015 (Act 891), and customs duties are assessed and collected under the ECOWAS Common External Tariff (CET) harmonised into Ghanaian law through the Customs (Tariff, Valuation and Exemption) Regulations. Ghana is also a member of the World Trade Organization (WTO) and applies the WTO Agreement on Customs Valuation, using the transaction value method as the primary basis for customs valuation.

The Ghana Free Zones Authority (GFZA), established under the Free Zones Act, 1995 (Act 504), administers separate import and export licensing for enterprises operating in Ghana's free zone enclaves — including the Tema Free Zone and the Accra Free Zone — where imported inputs are exempt from customs duties provided 70% of production is exported. Companies registered under the Companies Act, 2019 (Act 992) with the Office of the Registrar of Companies (ORC) and holding a valid TIN from the Ghana Revenue Authority are eligible to apply for import and export licences.

The Import/Export Licence Application differs from a Customs Entry Form (Form C.17 or C.18 used for specific consignment declarations at ports of entry), which is submitted for each individual import or export transaction rather than as a standing licence. The application also differs from a Trade Permit issued for single or infrequent imports of specified goods, which is a simpler and shorter-term authorisation than a standing import or export licence covering the full range of a trader's commercial activities.

The legal framework governing the Import/Export Licence Application (Ghana) in Ghana draws on several key statutes and regulatory bodies. Under the Companies Act 2019 (Act 992), the Registrar General's Department (RGD) maintains the register of Ghanaian companies. Section 7 of the Companies Act 2019 governs company incorporation. The Ghana Revenue Authority (GRA) administers corporate tax under the Income Tax Act 2015 (Act 896). The Commercial Division of the High Court in Accra adjudicates business disputes. The Ghana Investment Promotion Centre (GIPC) regulates foreign investment under the GIPC Act 2013 (Act 865). Parties executing a Import/Export Licence Application (Ghana) in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Export and Import Act 1995 (Act 503) sets the foundational requirements.

An Import/Export Licence Application in Ghana is required whenever a trader or company seeks to conduct regular import or export activities, and the following circumstances make timely application critical.

An Import Licence Application is required when a Ghanaian company intends to import goods that fall within a restricted or prohibited category under the Export and Import Act, 1995 (Act 503) — including certain chemicals, pesticides, pharmaceuticals, electronics, and motor vehicles — as importation without a licence constitutes an offence under Act 503 attracting seizure of goods and prosecution.

An Export Licence Application is required when a Ghanaian producer or trader intends to export natural resources — including non-traditional agricultural exports such as shea butter, cassava chips, and cocoa products regulated by the Ghana Cocoa Board (COCOBOD) under the Ghana Cocoa Board Act, 1984 (PNDC Law 81) — as the export of regulated commodities without a valid licence is prohibited.

An Import/Export Licence Application is needed when applying for a Trade Permit from the Ministry of Trade and Industry to import capital equipment for a new investment project registered with the Ghana Investment Promotion Centre (GIPC) under the Ghana Investment Promotion Centre Act, 2013 (Act 865), where the GIPC investment registration certificate typically enables duty concessions conditional on a valid import authorisation.

An Export Licence Application is required when a mining company licensed by the Minerals Commission under the Minerals and Mining Act, 2006 (Act 703) seeks to export gold, diamonds, bauxite, manganese, or other minerals, as the Minerals Commission and the GRA Customs Division require the export licence as a condition of customs clearance at export points including Tema Port and Kotoka International Airport.

An Import Licence Application is needed before applying for a Tax Clearance Certificate from the GRA or a bank guarantee from a Bank of Ghana-licensed institution as security for deferred duty payments, as the import licence is required to establish the applicant's status as a licensed trader.

An Import/Export Licence Application is required when a pharmaceutical company regulated by the Food and Drugs Authority (FDA) seeks to import drug products for distribution in Ghana, as the FDA Licence to Import Drugs must be obtained prior to customs clearance at Tema Port under the Food and Drugs Act, 1992 (PNDC Law 305B) as amended.

A valid Import/Export Licence Application in Ghana under the Export and Import Act, 1995 (Act 503) and the Customs Act, 2015 (Act 891) must contain the following essential elements.

Applicant Details: Full legal name of the applicant entity (individual trader, sole proprietorship, or company registered under the Companies Act, 2019 — Act 992 — with ORC registration number); TIN issued by the GRA under the Revenue Administration Act, 2016 (Act 915); business address in Ghana; contact details; and the name, designation, and TIN of the authorised signatory submitting the application.

Type of Licence and Goods Description: Whether the application is for an import licence, an export licence, or both; the Harmonised System (HS) tariff codes of the goods to be imported or exported under the ECOWAS Common External Tariff; a clear description of the goods by commercial name, specification, quantity, and unit of measure; the country of origin (for imports) or destination country (for exports); and the intended port of entry or departure — Tema Port, Takoradi Port, Kotoka International Airport, or a land border crossing at Aflao, Paga, or Hamile.

Business Justification and Volume: The purpose of the import or export (manufacturing input, resale, personal use, re-export), projected annual volume and value of goods in Ghana Cedis (GHS) or foreign currency, and supporting commercial documents such as proforma invoices, purchase orders, or supply contracts.

Compliance Documents: Valid TIN certificate from the GRA; current Tax Clearance Certificate from the GRA Domestic Tax Revenue Division (required for all public-sector procurement-related imports); SSNIT compliance certificate; ORC annual return confirmation; sector-specific approvals where applicable (FDA product registration certificate for drugs; EPA hazardous substance permit; Minerals Commission mining licence; COCOBOD export permit for cocoa products).

Bank Details and Financial Capacity: Name of applicant's Bank of Ghana-licensed bank, account number, and a reference letter from the bank confirming the applicant's financial capacity to honour import payment obligations — required for applications involving foreign exchange remittances under the Foreign Exchange Act, 2006 (Act 723).

Declaration: Signed declaration that the information is accurate, that the applicant will comply with all conditions of the licence, and that goods will only be imported or exported in accordance with Act 503, Act 891, and applicable sector regulations. Forms-legal.com provides this Import/Export Licence Application template as a drafting guide — applications must be submitted to the Ministry of Trade and Industry's Trade and Investment Division or the relevant sector regulator.

Additional compliance elements for a Import/Export Licence Application (Ghana) used in Ghana include: Under the Companies Act 2019 (Act 992), the Registrar General's Department (RGD) maintains the register of Ghanaian companies. Section 7 of the Companies Act 2019 governs company incorporation. The Ghana Revenue Authority (GRA) administers corporate tax under the Income Tax Act 2015 (Act 896). The Commercial Division of the High Court in Accra adjudicates business disputes. The Ghana Investment Promotion Centre (GIPC) regulates foreign investment under the GIPC Act 2013 (Act 865). Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.