Ghana Customs Declaration Form

A Customs Declaration Form in Ghana sets out the facts the maker formally declares for the purpose it serves.

The Customs Act 2015 (Act 891) is the principal legislation governing the importation, exportation, and transit of goods in Ghana. Section 43 of Act 891 requires every importer to lodge a declaration with the Collector of Customs at the relevant port of entry within forty-eight (48) hours of the vessel's or aircraft's arrival, or within such further time as the Collector may permit. Section 44 of Act 891 provides for the assessment of Customs duties on the Customs Value of the goods, determined in accordance with the Customs Valuation method prescribed in Act 891 — primarily the transaction value method based on the Cost, Insurance, and Freight (CIF) value of the goods.

The GRA Customs Division administers Ghana's tariff schedule, which is based on the ECOWAS Common External Tariff (ECOWAS CET) and the Harmonised Commodity Description and Coding System (HS Code) of the World Customs Organisation (WCO). Import duty rates under the ECOWAS CET range from 0% (capital goods) to 5% (raw materials), 10% (intermediate goods), and 20% (finished consumer goods), with supplementary levies and import prohibitions applying to specific commodities. The Ghana Standards Authority (GSA) imposes conformity assessment requirements on certain categories of imported goods before release.

The Ghana Customs Declaration Form must be submitted through the Ghana Integrated Cargo Clearance System (GICCS) — an electronic single-window platform administered by the GRA — or through a licensed customs broker (clearing agent) licensed under Section 232 of Act 891. The GICCS interfaces with the Ghana Community Network Services Limited (GCNet) and West Blue Consulting platforms used at Tema Port. Filing a false customs declaration is a criminal offence under Section 151 of Act 891, attracting fines and forfeiture of goods.

The legal framework governing the Ghana Customs Declaration Form in Ghana draws on several key statutes and regulatory bodies. Under Ghanaian law, the Constitution of the Republic of Ghana 1992 is the supreme law. The Courts Act 1993 (Act 459) governs court procedures. The Ghana Revenue Authority (GRA) administers tax under the Income Tax Act 2015 (Act 896). The High Court of Ghana has unlimited original jurisdiction under Article 140 of the Constitution. The Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. Parties executing a Ghana Customs Declaration Form in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Customs Act 2015 (Act 891) sets the foundational requirements.

A Ghana Customs Declaration Form is required in the following circumstances.

A Ghana Customs Declaration Form is required whenever a person or company imports commercial goods into Ghana through any port of entry — including Tema Port, Takoradi Port, Kotoka International Airport, or any approved land border crossing — for the purpose of trade, industrial use, or resale. The declaration must be lodged under Section 43 of the Customs Act 2015 (Act 891) within the prescribed time of arrival.

A Ghana Customs Declaration Form is required when a company imports machinery, equipment, spare parts, or raw materials for manufacturing purposes and wishes to benefit from duty concessions or exemptions available under the Ghana Free Zones Act 1995 (Act 504), the ECOWAS Trade Liberalisation Scheme (ETLS), or schedules of exemption granted by the Minister of Finance.

A Ghana Customs Declaration Form is required when an individual imports personal effects, household goods, a motor vehicle, or accompanying baggage above the allowable duty-free threshold, and the goods are subject to assessment by the GRA Customs Division.

A Ghana Customs Declaration Form is required for export declarations when a Ghanaian exporter ships goods — including cocoa, gold, timber, non-traditional exports, or manufactured goods — to overseas markets and requires a GRA export certificate for the purposes of the exporter's records, VAT zero-rating under the Value Added Tax Act 2013 (Act 870), or compliance with the destination country's import requirements.

A Ghana Customs Declaration Form is required when goods are placed in a bonded warehouse, transit shed, or free zone enclave in Ghana and are to be entered for home consumption at a later date, triggering customs assessment at the time of removal from bond.

Companies and individuals engaged in regular import or export activity in Ghana should appoint a licensed customs broker registered with the GRA and engage the GICCS electronic platform to file accurate declarations and avoid surcharges under Section 151 of Act 891.

Parties in Ghana should prepare a Ghana Customs Declaration Form proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Ghanaian law, the Constitution of the Republic of Ghana 1992 is the supreme law. The Courts Act 1993 (Act 459) governs court procedures. The Ghana Revenue Authority (GRA) administers tax under the Income Tax Act 2015 (Act 896). The High Court of Ghana has unlimited original jurisdiction under Article 140 of the Constitution. The Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A complete Ghana Customs Declaration Form under the Customs Act 2015 (Act 891) must contain the following essential elements.

Declarant Identity: Full name, Taxpayer Identification Number (TIN) issued by the Ghana Revenue Authority (GRA), address, and contact details of the importer or exporter. The TIN is mandatory for all commercial customs entries under the Revenue Administration Act 2016 (Act 915).

Shipping Details: Name and flag of the carrying vessel or aircraft, voyage or flight number, bill of lading or airway bill number, date of arrival, and name of the shipping line or airline.

Port of Entry: The specific port — Tema, Takoradi, KIA, or land border — and the Customs office reference number assigned by the GRA Customs Division.

Goods Description and HS Classification: A precise description of each item of goods, the applicable Harmonised System (HS) tariff code under the ECOWAS Common External Tariff (ECOWAS CET), country of origin, country of export, gross weight (kg), net weight (kg), quantity, and unit of measurement.

Customs Value — CIF: The Cost, Insurance, and Freight (CIF) value of the goods in the currency of invoice (USD, EUR, GBP, or other), converted to Ghana Cedis (GHS) at the exchange rate published by the Bank of Ghana for Customs purposes on the date of the declaration.

Duty and Tax Calculation: Import duty assessed at the ECOWAS CET rate applicable to the HS code; VAT at 15% under the Value Added Tax Act 2013 (Act 870); National Health Insurance Levy (NHIL) at 2.5%; Ghana Education Trust Fund (GETFL) levy at 2.5%; and any applicable ECOWAS Levy, African Union Levy, and Special Import Levy.

Documents Attached: Commercial invoice, packing list, bill of lading or airway bill, certificate of origin (where preferential duty rates are claimed), import permit (where required), and conformity certificate issued by the Ghana Standards Authority (GSA).

Declarant Certification: The declarant's signed certification that the information provided is true and accurate to the best of the declarant's knowledge, and acknowledgement that false declarations attract penalties under Section 151 of Act 891. Forms-legal.com provides this template as a starting point for GRA Customs compliance documentation.

Additional compliance elements for a Ghana Customs Declaration Form used in Ghana include: Under Ghanaian law, the Constitution of the Republic of Ghana 1992 is the supreme law. The Courts Act 1993 (Act 459) governs court procedures. The Ghana Revenue Authority (GRA) administers tax under the Income Tax Act 2015 (Act 896). The High Court of Ghana has unlimited original jurisdiction under Article 140 of the Constitution. The Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.