Section 1-Customs, Excise and Preventive Service continued in existence
In conformity with article 190 of the Constitution, the Customs, Excise and Preventive Service in existence immediately before the commencement of this Act is hereby continued in existence subject to the provisions of this Act.
Section 2-Object and function of the Service
The object and function of the Customs, Excise and Preventive Service is to collect and account for all duties, taxes, revenue and penalties payable under this Act.
Section 3-Membership of the Service
The Service consists of
(a) the personnel of the Customs, Excise and Preventive Service existing immediately before the commencement of this Act,
(b) any other public officers and public institutions that may be transferred or seconded to the Service, and
(c) any other persons employed by the Service.
Section 4-The Board
(1) The governing body of the Service is the Revenue Agencies Governing Board.
(2) The Board consists of
(a) the chairman,
(b) the Governor of the Bank of Ghana,
(c) the executive secretary of the Board appointed under section 8,
(d) the Commissioner of the Customs, Excise and Preventive Service,
(e) the Commissioner of the Internal Revenue Service,
(f) the Commissioner of the Value Added Tax Service,
(g) one representative of the Ministry of Finance not below the rank of a Director, and
(h) four other persons, at least two of whom are women.
(3) The members of the Board shall be appointed in accordance with article 70 of the Constitution.
(4) The President shall, in appointing the chairman and the other members of the Board consider the integrity, knowledge, expertise and experience of those persons and in particular their knowledge in matters relevant to the functions of the Board.
Section 5-Tenure of office of Board Members
(1) Members of the Board, other than the Governor, Bank of Ghana, the Commissioners, the Executive Secretary and the representative of the Ministry of Finance, shall hold office for a period of three years and are eligible for re-appointment except that a member shall not be on the Board for more than three terms in succession.
(2) Members of the Board may be paid the allowance determined by the Minister.
Section 6-Functions of the Board
The functions of the Board are
(a) to ensure supervision and co-ordination of the activities of
(i) the Internal Revenue Service,
(ii) the Customs, Excise and Preventive Service, and
(iii) the Value Added Tax Service,
in the performance of their functions under the Internal Revenue Service Act, 1986, the Customs, Excise and Preventive Service (Management) Act, 1993 and the Value Added Tax Act, 1998 (Act 546) respectively and under any other enactment;
(b) to prepare plans for developing and maintaining an effective, fair and efficient revenue collection system and to ensure that the plans are implemented;
(c) to effect the restructuring of any of the revenue agencies when necessary;
(d) to ensure the effective, efficient and optimum collection of the taxes, penalties and interest due to the Republic under the enactments specified in paragraph (a) and under any other law;
(e) to direct generally the revenue agencies on revenue related policies;
(f) to monitor the performance of the revenue agencies in performing their functions;
(g) to ensure that the amounts collected by the revenue agencies are paid into the Consolidated Fund unless otherwise provided by any other enactment;
(h) to recommend to the Minister measures for effective collection of taxes and non-tax revenue;
(i) to delimit customs and surveillance zones, approve routes for customs purposes and build and manage government warehouses for the purposes of revenue collection;
(j) to develop and maintain systems, whether by computer or other means, for coordinating, and supervising the collection, storage and retrieval of information;
(k) to arrange for the training and manpower development programme for employees of the revenue agencies;
(l) to establish a system for the exchange of information among the revenue agencies;
(m) to initiate and sustain programmes for public education on tax payment;
(n) to establish and maintain a financial and accounting system in accordance with prescribed Government accounting practice;
(o) to draw up a scheme of service for the staff of the revenue agencies;
(p) to perform any other functions in relation to revenue directed by the Minister or as may be conferred on it by any other enactment.
Section 7-Meetings of the Board
(1) The Board shall meet at least once every three months at the times and places determined by the chairman.
(2) A special meeting of the Board may be called by the chairman and shall be called by the chairman at the written request of any five members of the Board.
(3) The Chairman shall preside at the meetings of the Board and in the absence of the chairman, a member of the Board elected by the members present from among their number shall preside.
(4) The quorum for a meeting of the Board is six members including the executive secretary.
(5) Matters before the Board shall be determined by a majority of the members present.
(6) The chairman or the person presiding at a meeting of the Board shall in the event of equality of votes have a casing vote.
(7) The Board may co-opt a person to act as an adviser at any of its meetings but a person co-opted is not entitled to vote on a matter for decision by the Board.
(8) The validity of the proceedings of the Board shall not be affected by a vacancy in its membership or by a defect in the appointment or qualification of a member.
(9) Subject to this section, the Board shall regulate its own procedure.
Section 8-Disclosure of interest
(1) A member of the Board who is directly or indirectly interested in a matter being considered or dealt with by the Board shall disclose the nature of that interest at that meeting and shall not take part in the deliberations for the decision of the Board with respect to that matter.
(2) A member who fails to disclose interest under subsection (1) ceases to be a member of the Board.
Section 9-Committees of the Board
(1) The Board may for the performance of its functions appoint committees of the Board comprising members or non-members or both and assign to a committee a function determeined by the Board.
(2) A committee composed exclusively of non-members may only advise the Board.
Section 10-The Commissioner
The head of the Service is the Commissioner of Customs, Excise and Preventive Service who shall be appointed by the President in accordance with article 195 of the Constitution.
Section 11-Duty of the Commissioner
Subject to the direction of the Board on matters of policy, the Commissioner is responsible for the day-to-day administration of the Service.
Section 12-Deputy Commissioner
(1) There shall be Deputy Commissioners who shall be appointed by the President.
(2) The Deputy Commissioners shall head the Finance and Administration, Operations, Research, Monitoring and Planning and Preventive Departments and any other Departments of the Service as the Minister on the recommendation of the Board may direct and shall perform the functions directed by the Commissioner in consultation with the Board.
Section 13-Co-Operation with organisations
The Public Services and other organisations shall co-operate with the Commissioner to ensure the optimum collection of due customs and excise duties and other taxes payable under this Act.
Section 14-Staff of the Service
(1) The Board may engage the necessary staff for the proper and efficient performance of its functions.
(2) The Board may on the recommendation of the Commissioner engage the services of such consultants or experts as may be necessary.
(3) The staff, consultants and experts shall be engaged on such terms and conditions as the Board may determine.
(4) The Board may delegate the power of appointment conferred on it by this section to the Commissioner.
(1) There shall be a secretary to the Board who shall be appointed by the Board.
(2) The secretary to the Board shall arrange the business of the Board and shall record and keep the minutes of all meetings of the Board.
Section 16-Administrative expenses
[Repealed by the Revenue Agencies (Retention of Part of Revenue) Act, 2002 (Act 628), s.3(b).]
Section 17-Funds of the Service
[Repealed by the Revenue Agencies (Retention of Part of Revenue) Act, 2002 (Act 628), s.3(b).]
Section 18-Acquisition of property by the Service
The Service may for, and in connection with the performance of its functions, hold, manage, or dispose of any movable or immovable property and may enter into such contracts and transactions as may be expedient.
Section 19-Annual reports and estimates
The Board shall in each year submit to the Minister, and the Minister responsible for Finance
(a) a report of its activities and operations during the preceding financial year within three months after the end of that financial year;
(b) detailed estimates of its revenue and expenditure for the next financial year, three months before the commencement of that financial year.
Section 20-Submission of returns and revised revenue estimates
The Minister for Finance may at any time call for returns of revenue or revised revenue estimates from the Commissioner.
Section 21-Chief Internal Auditor
(1) The Service shall have a Chief Internal Auditor who shall have the rank of Deputy Commissioner.
(2) The Chief Internal Auditor is responsible for the audit functions of the Service.
(3) Subject to this Act, the Chief Internal Auditor shall be responsible to the Commissioner for the performance of functions.
(4) The Chief Internal Auditor shall, at intervals of three months, prepare and submit to the Commissioner a report on the internal audit carried out by the Chief Internal Auditor during the period of three months immediately preceding the preparation of the report.
(5) Without prejudice to the general effect of subsection (4), the Chief Internal Auditor shall make in each report observations as appear necessary as to the conduct of the affairs of the Service during the period to which the report relates.
(6) The Chief Internal Auditor shall send a copy of each report prepared under this section to each of the following:
(a) the Minister,
(b) the Auditor-General, and
(c) the Chairperson of the Board.
(1) The Service shall keep proper books of account and proper records in relation to it in the form approved by the Auditor-General.
(2) The financial year of the Service shall end on the 31st day of December in each year.
(3) The books and accounts of the Service shall be audited by the Auditor-General.
(4) The Auditor-General shall forward a copy of the report to the Minister within three months of the end of each financial year.
(5) The Service shall keep separate records and accounts for
(a) duties, taxes and penalties collected and paid into the Consolidated Fund, and
(b) funds provided for the administration of the Service.[As amended by the Revenue Agencies (Retention of Part of Revenue) Act, 2002 (Act 628), s.2(2).]
Section 23-Transfer of assets and liabilities
(1) The rights, assets and property vested in, or in any manner held on behalf of or for the purposes of the Customs, Excise and Preventive Service immediately before the commencement of this Act shall be vested in the Service.
(2) The liabilities and obligations subsisting against the Customs, Excise and Preventive Service immediately before the commencement of this Act shall after the commencement continue to subsist between the Service and the other party.
(3) The assets of the erstwhile Border Guards of the Ghana Armed Forces shall vest in the Service.
(1) The Minister on the recommendation of the Board may, by legislative instrument, make Regulations to give full effect to this Act.
(2) The Regulations shall in addition, provide for
(a) the delimitation and control of customs surveillance zones;
(b) the control and approval of routes for customs purposes;
(c) the class or description of goods which may be manufactured in warehouses and the conditions subject to which and the manner in which the goods may be manufactured;
(d) the control and movement of goods in customs area, industrial free zones, frontier zones, free ports, and generally for the effective assessment, collection and protection of customs and excise revenue as well as other taxes as prescribed in this Act; and
(e) the fees and charges to be paid to the Service for services rendered to or expenses incurred on behalf of other persons.
Section 25-Imposition of taxes and duties on goods
(1) The Regulations may provide for the imposition of taxes, duties and rates on those goods as may be prescribed.
(2) Taxes, duties and rates on the prescribed goods may include
(a) customs duties,
(b) excise duties,
(c) sales tax,
(d) vehicle importation tax,
(e) special tax, and
(f) any other tax or duty on goods prescribed by law.
(3) For customs purposes the Regulations shall divide the duties chargeable in relation to each item of goods into the following categories of duties:
(a) import duties on goods imported into Ghana, and
(b) export duties on goods exported from Ghana.
(4) The Regulations may provide
(a) for the imposition of various rates of sales tax on those goods as may be prescribed;
(b) that taxes, duties and rates shall not be chargeable on goods as may be prescribed;
(c) that goods in respect of which the Regulations have been made under this Act shall be classified in a form as may be prescribed.
Section 26-Goods admissible at concessionary duty rates
The Regulations may from time to time specify goods that may be admitted at concessionary rates of duty.
Section 27-Exemptions, remission and refund
(1) Subject to article 174 of the Constitution, the Commissioner may, in accordance with the Ghana Investment Promotion Centre Act, 1994, (Act 478), or any other enactment grant exemptions from duties and taxes as specified in the Act or in that enactment in respect of an approved investment project or goods as defined in that Act or enactment.
(2) A provision of this Act, other than a provision which imposes an obligation to pay duty, shall not in any way be affected by the granting of an exemption and in all other respects this Act shall apply as if there were no exemption from liability.
(3) Subject to article 174 of the Constitution, the Minister may by or under this Act exempt any statutory corporation institution or individual from the payment of duties and taxes ordinarily payable under this Act.
(4) The Commissioner may remit or authorise the refund in whole or in part of any duty payable or paid by any person if the Commissioner is satisfied that it is just and equitable to do so.
(5) The remission or refund may apply to specific instances or generally or in respect of specified class.
(6) Instead of making a remission or refund the Commissioner may, if satisfied that it is just and equitable, direct that there shall be paid to a person to whom the goods in question have been sold or transferred an amount not exceeding that paid or estimated to have been paid on them as duty.
Section 28-Prohibited imports and exports
The Regulations may prohibit the importation or exportation of such goods as may be prescribed.
Section 29-Harmonized Commodity Description and Coding System
Except as otherwise expressly specified in this Act or in any other enactment, customs tariff, taxes and rates provided to be imposed under this Act and statistical nomenclatures shall be in conformity with the "Harmonized Commodity Description and Coding System" also known as the "Harmonized System", to the extent provided in it and as approved by the Customs Co-operation Council on 14th June, 1983.
Section 30-Definition of import value
(1) For Customs purposes the value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold in the country of origin for export into Ghana and adjusted in accordance with the provisions of section 35 of this Act except
(a) that the sale or price shall not be subject to any condition or consideration for which a value cannot be determined with respect to the goods being valued;
(b) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with section 35; and
(c) that the buyer and seller are not related, or where buyer and seller are related, that the transaction value is acceptable for customs purposes under sub-section (2) of this section.
(2) In determining whether the transaction value is acceptable for the purpose of sub-section (1), the fact that the buyer and the seller are related within the meaning of this section shall not in itself be grounds for regarding the transaction value as acceptable; in such case the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price; and if in the light of information provided by the importer or otherwise obtained, the Commissioner has grounds for considering that the relationship influenced the price, he shall communicate his grounds in writing to the importer who shall be given a maximum of thirty days to respond.
(3) In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with section 29 (1) whenever the importer demonstrates that the value closely approximates at the time of the valuation to
(a) the transaction value in sales to unrelated buyers of identical or similar goods for export from the country of origin into Ghana: or
(b) the customs value of identical or similar goods as determined under section 32; or
(c) the customs value of identical or similar goods as determined under section 33; or
(d) the transaction value in sale to unrelated buyers for export to the country which would be identical to the imported goods except for having a different country of production provided that the sellers in any two transactions being compared are not related.
(4) The conditions provided in subsection (3) are to be used at the initiative of the importer and only for purposes of comparison.
(5) For the purposes of this section, persons shall be deemed to be related only if
(a) they are officers or directors of one another's businesses;
(b) they are legally recognised partners in business;
(c) they are employer and employee;
(d) any person who directly or indirectly owns, controls or holds 5 per cent or more of the outstanding voting stock or shares or both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family.
Section 31-Where value cannot be determined under section 30
(1) Where the customs value of the imported goods cannot be determined under the provisions of section 30, the customs value shall be the transaction value of similar goods sold for export into Ghana and exported at or about the same time as the goods being valued.
(2) In applying subsection (1) of this section, the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued shall be used to determine the customs value.
(3) Where sale is not found, the transaction value of similar goods sold at a different commercial level or in different quantities or both, adjusted to take account of differences attributable to commercial level or to quantity or both, shall be used, if the adjustments may be made on the basis of available evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.
(4) Where the costs and charges referred to in section 36 (2) are included in the transaction value, an adjustment shall be made to take account of significant differences in the costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.
(5) Where in applying this section, more than one transaction value of similar goods is found, the lowest of such value shall be used to determine the customs value of the imported goods.
Section 32-Determination of value of goods under section 33
If the customs value of the imported goods cannot be determined under sections 30 and 31, the customs value shall be determined under section 33, or, where the customs value cannot be determined under that section, then under section 34 except that, at the request of the importer, the order of application of sections 33 and 34 may be reversed.
Section 33-Customs value may be based on prices of similar goods
(1) Where the imported goods or identical or similar imported goods are sold in the country in the condition as imported, the customs value of the imported goods under this section shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity at or about the time of the importation of the goods being valued to persons who are not related to the persons from whom they buy the goods, subject to deduction from the following:
(a) the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses in connection with sales in the country of imported goods of the same class or kind,
(b) the usual costs of transport and insurance and associated costs incurred within the country,
(c) where appropriate, the costs and charges referred to in Section 36 (2), and
(d) the customs duties and other taxes payable in respect of the importation or sale of the goods in the country.
(2) Where neither the imported goods nor identical nor similar imported goods are sold in the country in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the country who are not related to the persons from whom they buy those goods, due allowance being made for the value added by such processing.
(3) In determining the value of identical goods or similar goods, goods produced by a different person shall be taken into account only when there are no identical goods or similar goods as the case may be, produced by the same person as the goods being valued.
Section 34-Computed value
(1) The customs value of imported goods under this section shall be based on a computed value.
(2) Computed value shall consist of the total of
(a) the cost or value of materials and fabrication or other processing employed in producing the imported goods;
(b) an amount of profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation; and
(c) the cost or value of other expenses necessary to reflect the valuation option under section 36 (2).
Section 35-Commissionerís value
Where in the application of sections 30 to 34 or in the application of any other provisions of this Act to determine the customs value of any imported goods
(a) there is found to be any doubt as to the customs value of the goods; or
(b) the declared value is less than the Commissioner's value,
the Commissioner's value of the goods shall prevail. [As substituted by the Customs, Excise and Preventive Service (Management) (Amendment) Act, 1996 (Act 511), s. 1].
Section 36-Customs value
(1) In determining the customs value under Section 30 (1), there shall be added to the price actually paid or payable for the imported goods
(a) the following, to the extent that they are incurred, actually paid or payable for the goods
(i) commissions and brokerage, except buying commissions,
(ii) the cost of containers which are treated as being one for customs purposes with goods in question, and
(iii) the cost of packing whether for labour or materials,
(b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost in connection with the production and sale for export of the imported goods, to the extent that the value has not been included in the price actually paid or payable
(i) materials, components, parts and similar items incorporated in the imported goods,
(ii) tools, dyes, moulds and similar items used in the production of the imported goods,
(iii) materials consumed in the production of the imported goods, and
(iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere other than in the country of importation and necessary for the production of the imported goods;
(c) royalties and licence fees related to the goods being valued that the buyer shall pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that the royalties and fees are not included in the price actually paid or payable; and
(d) the value of a part of the proceeds of a subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller.
(2) These shall also be included in the customs value
(a) the cost of transport of the imported goods to the port or place of importation,
(b) loading, unloading and handling charges associated with the transport of the imported goods to the port or place of importation; and
(c) the cost of insurance.
(3) Additions to the price actually paid or payable shall be made under this section only on the basis of objective and quantifiable data.
(4) Additions shall not be made to the price actually paid or payable in determining the customs value except as provided in this section.
Section 37-Rate of exchange
Where the conversion of currency is necessary for the determination of the customs value, the current rate of exchange as determined by the Bank of Ghana shall be used.
Section 38-Definition of export value
The value of goods exported shall be the cost to the purchaser abroad including freight, charges incurred for transport up to the port or place of exportation, harbour dues and loading charges, and any other costs, profits, charges and expenses and duties, accruing up to the point where the goods deposited on board the exporting vessel, aircraft or vehicle at the place of departure from Ghana.
Section 39-Definition of selling price
Where excise duty and sales tax are levied as percentages of selling price, selling price means
(a) in relation to cigarettes locally manufactured
(i) the price declared by the manufacturer to be the price, inclusive of excise duty, and sales tax at which cigarettes of the same brand, weight, quality and description are ordinarily sold by the manufacturer ex-factory, or
(ii) if it appears to the Commissioner that the price so declared is less than the cost of manufacture of the cigarettes together with the excise duty and sales tax on it and all profits taken or to be taken by their manufacturer the sum which, in the opinion of the Commissioner, is equal to the cost together with the excise duty, sales tax and profits;
(b) in relation to other goods locally manufactured
(i) the price declared by the manufacturer to be the price exclusive of excise duty and sales tax at which goods of the same brand, quality and description are ordinarily sold by the manufacturer ex-factory, or
(ii) if it appears to the Commissioner that the price declared is less than the cost of the manufacture of the goods exclusive of excise duty and sales tax on it, and all profits taken or to be taken by their manufacturer, a sum which, in the opinion of the Commissioner, is equal to the cost together with the profit.
Section 40-Adjustment of contract prices
Where goods are to be delivered in pursuance of a contract, and on or before the day of the goods delivery new duty is imposed, or the duty on them is increased, reduced or revoked in accordance with this Act or any other enactment
(a) the seller shall, in the absence of an agreement to the contrary, be entitled to recover from the purchaser as an addition to the price, a sum equal to the amount paid by the purchaser as a result of the new or the increased duty, and
(b) the purchaser shall, in the absence of an agreement to the contrary, be entitled to recover from the seller, or if the purchaser has not already paid the price of the goods to the seller, to deduct from the price, the amount that the seller may recover as an excess duty as a result of the reduction or revocation of the duty.
Regulations may prescribe that a drawback of the whole or any part of a duty or tax paid may be granted on goods as may be prescribed, and the conditions under which the drawback be allowed.
Section 42-Claim for drawback and refund
(1) A sum of money due for drawback and the sum of money due on a debenture, certificate or other instrument for the payment of money out of duties, excise duty or sales tax shall be paid by the Commissioner on the proper debenture or other document certified by the proper officer.
(2) The owner of goods entitled to drawback shall make and sign a declaration on the debenture that the conditions under which drawback is allowed have been fulfilled and that at the time of delivery or using of the goods or of their entry for drawback, as the case may be, the owner was and continues to be entitled to the drawback on them, and in the case of goods exported or shipped as stores, that they have been actually exported or shipped as stores and have not been returned and are not intended to be returned to Ghana.
(3) The Commissioner may require the owner to produce satisfactory evidence of the landing out of Ghana or disposal of any goods exported before certifying the debenture.
(4) Claims for drawback shall be made within a period of twelve months reckoned from the date of exportation of the relative goods or the performance of the conditions on which drawback is allowed as the case may be.
(5) All claims for overpayments or refunds of any duty paid shall be made within six years from the end of the financial year to which the claim relates.
(6) The Commissioner shall return any money which has been over-paid as duty if the proper document for the over-payment is certified by the proper officer.
Section 43-Drawback on goods lost or abandoned
(1) When it is proved to the satisfaction of the Commissioner that goods after being duly shipped for exportation or for use as stores have, before or after exportation been destroyed by accident on board the aircraft or ship, or have been materially damaged on board the aircraft or ship, a drawback or allowance payable in respect of the goods shall be payable as if the goods had been actually exported or used as stores.
(2) Subsection (1) only applies in the case of goods materially damaged on board the aircraft or ship if they are with the consent of the Commissioner unloaded in Ghana and abandoned to the Government.
(3) The Commissioner may modify the form of declaration required under section 42 in a manner as the Commissioner may think necessary for adapting it to this section.
Section 44-Duty short-levied or refunded in error
(1) Where duty has been short-levied or refunded in error, the person who should have paid the amount short-levied or to whom the refund has been made in error shall, on written request made to that person by the proper officer, within thirty days of the receipt of the request pay the amount short-levied or refunded in error.
(2) In default of payment within thirty days the proper officer shall take adequate measures to ensure that the person does not transact any business with the Service, and shall refuse entry of goods consigned to the person or prevent a shipment by that person until the amount short-levied or refunded in error is paid; and the person shall in addition incur a penalty of two hundred percent of the amount.
Section 45-Goods used contrary to authorised purpose
(1) If goods ordinarily liable to duty at a given rate are allowed by law to be entered or delivered at a lower rate of duty or free of duty on any special conditions or for use for some special purpose or because they are the property of or intended for use by a particular person or functionary, they shall be forfeited if
(a) the conditions are not observed,
(b) the goods are at any time within two years of the date of importation or delivery used for any purpose other than the specified purpose, or
(c) being goods entered or delivered because they are the property of or intended for use by some particular person or functionary, they are sold or transferred to any other person.
(2) Where the goods are forfeited, the importer or person obtaining delivery of the goods and a person who is knowingly concerned in their use contrary to the conditions or for some purpose other than that specified or in any way contrary to this section shall incur a penalty in a sum equal to hundred percent of the duty payable on the goods.
(3) The importer or person to whom the goods have been delivered shall on demand produce them to an officer or otherwise account for them to the satisfaction of the Commissioner within the period of two years, and if the importer or person fails to produce or account for the goods the importer or person shall incur a penalty not exceeding hundred percent the duty payable.
Section 46-Time of entry to govern duty payable
(1) Goods deposited in a warehouse or other place of security without payment of customs duty on their first importation or which may be imported or exported, and have not been entered for use within Ghana or for exportation, shall, on being entered for use within Ghana or for exportation, be subject to the rate of duty in force at the time when they are entered, except where provision is otherwise made by law.
(2) For the purposes of this section
(a) the time of entry of goods imported into Ghana by post shall be taken to be the time of delivery to the addressee, and the time of entry of goods exported from Ghana by post shall be taken to be the time of posting;
(b) the time of entry of goods imported or exported overland or by inland waters shall be deemed to be the time when they cross the boundary of Ghana or the time of the actual payment of duty on them, whichever yields the higher amount of duty.
Section 47-Duty on goods re-imported
(1) Where goods liable to import duty or tax are imported into Ghana and are then exported and re-imported; on the re-importation, if it is shown to the satisfaction of the Commissioner that customs duty was paid either before or after the exportation and that no drawback of the duty was allowed on exportation, or that any drawback allowed has been repaid to the Commissioner then
(a) if it is further shown to the satisfaction of the Commissioner that the goods have not been subjected to a process abroad, or having been subjected but without change of their form or character are goods not liable at the time of re-importation of duty ad valorem, they shall be exempt from any further duty when entered for use within Ghana after re-importation; or
(b) if it is further shown to the satisfaction of the Commissioner that the goods have been subjected to a process of repair, renovation, or improvement abroad, but that their form or character has not been changed, they shall be chargeable with duty only on the increase in their value attributable to that process, and, where any sum has been contracted to be paid for the execution of the process that sum shall be prima facie evidence of that amount, but without prejudice to the powers of the Commissioner under this Act as to the ascertainment of the value of the goods for duty thereon ad valorem.
(2) This section shall be conditional on the person exporting goods for subsequent re-importation giving written notice and producing the goods for identification at the port or place of shipment to the proper officer or in the case of exportation by post to the proper postal authority, before their exportation, unless the Commissioner waives this condition in a case where in the Commissionerís opinion it may be unreasonable or impose hardship.
Section 48-Goods imported for temporary use
(1) The Commissioner may give permission to import any goods without payment of duty if the Commissioner is satisfied that the goods are imported for temporary use or purpose; only except that regulations may prohibit the importation of any goods or classes of goods under this section, or may provide that the goods shall be subject to a proportion of the duty as may be specified.
(2) Goods shall not be imported under this section unless
(a) the goods are exported within three months of the date of permission to import, and
(b) the person to whom the permission is given deposits with the Commissioner the amount of the duty on the goods, or gives security for the duty, as the Commissioner may determine.
(3) The Commissioner may, on provision of additional security where the Commissioner requires, extend the period of three months where the Commissioner is satisfied that the goods are the bona fide property or bona fide in the use of a person on a temporary visit to Ghana.
(4) If the goods are not exported within the relevant time, the deposit held by the Commissioner shall be forfeited, or if security has been given the importer shall pay to the Commissioner the full duties on the goods.
(5) If the goods are exported within the relevant time, the deposit shall be refunded or the security cancelled.
Section 49-Transit goods
Goods entered for transhipment or in transit through Ghana in accordance with a regulation made under this Act shall be exempt from payment of import duties.
Section 50-Export goods and stores
Subject to the observance by the exporter of all the provisions of this Act and the conditions of any bond, no duty shall be charged upon
(a) goods entered under bond for exportation or use as aircraft's or ship's stores, and subsequently proved to the satisfaction of the Commissioner to have been duly exported to and landed at some place outside Ghana or exported as stores;
(b) goods remaining on board an importing aircraft or ship for re-exportation or use as stores on the importing aircraft or ship,
unless the Commissioner has reasonable grounds to believe that any deficiency in the goods has arisen from illegal abstraction, in which case duty shall be paid on the deficiency by their owner.
Section 51-Re-export of transit goods and stores
(1) Goods imported in transit or in transhipment, or as the bona fide stores of any aircraft or ship shall be duly re-exported within such time as the Commissioner may allow.
(2) The re-exportation of goods specified in subsection (1) shall be made in such manner and by such routes as shall be determined by the Commissioner.
(3) The goods shall not be deemed to be goods prohibited to be imported or exported unless they are expressly prohibited by regulations to be imported in transit or in transhipment or as aircraft's or ship's stores.
(4) This section shall be subject to the provisions of any enactment prohibiting the importation, carriage coastwise or exportation of any goods.
Section 52-Abatement of duty
(1) A claim for abatement of duty on goods imported into Ghana shall not be allowed on account of damage unless the claim was made on the first examination of the goods, or unless it is proved to the satisfaction of the Commissioner that the damage was sustained before the goods were delivered out of customs control.
(2) Subject to section 53 the damage sustained by the goods shall be assessed by the Commissioner who may allow abatement of the duty in proportion to the damage.
(3) A claim for abatement of duty on account of damage shall not be allowed in respect of tobacco, cigars, wines and spirits.
Section 53-Restrictions on abatement
(1) Goods derelict, jetsam, flotsam, lagan and wreck brought or coming into Ghana shall be subject to the same duty as similar goods imported into Ghana, unless it is shown to the satisfaction of the Commissioner that the goods are damaged.
(2) A claim for abatement of duty on account of damage shall not be allowed in respect of any other imported goods except on proof to the satisfaction of the Commissioner that the carrier or insurer of the goods has made an allowance to the importer in respect of the damage; and the abatement shall not exceed a proportion of the duty as the amount of the allowance made bears on the value of the goods undamaged, calculated in accordance with the regulations.
Section 54-Remission for goods lost or destroyed
(1) Where goods are lost or destroyed by accident
(a) on board an aircraft or a ship,
(b) in a customs area or warehouse, or
(c) in removing, loading the goods into, or delivering the goods from, the customs area or warehouse,
the Commissioner may remit or refund the duty due or paid on the goods, if satisfied that the goods have not been and will not be consumed in Ghana.
(2) Goods which are abandoned by the owner of the goods as not worth the duty while in the charge of an officer may be destroyed or otherwise disposed of as the Commissioner shall direct, at the expense of the owner, and the proceeds realised paid into the Consolidated Fund.
Section 55-Remission or refund for pre-entered goods
(1) The Commissioner shall remit or refund the duty payable or paid by a person on goods pre-entered under this Act
(a) if the Commissioner is satisfied that the goods will not be imported into Ghana by reason that the goods are lost or destroyed or for any other reason; or
(b) in any case, if the goods are not imported into Ghana within twelve months after they have been pre-entered.
(2) Goods the duty on which is remitted or refunded under this section shall, after the remission or refund, be treated as if they had never been entered.
Section 56-Imposition of excise duty
Excise duty is payable on all locally manufactured or produced goods, unless the goods are exempt from the duty.
(1) On an application to the Commissioner and subject to the conditions that the Commissioner may impose, an excise duty shall not be payable on goods manufactured in Ghana and
(a) shipped as stores for consumption outside Ghana on a ship or aircraft proceeding to a place outside Ghana, or
(b) exported by the manufacturer of the goods,
if the goods are shipped or exported in accordance with this Act and within seven days or any further period as the proper officer may by notice in writing allow from the date of the delivery of the goods from the factory or warehouse.
(2) An excise duty shall be paid on
(a) goods delivered for shipment as stores for use outside Ghana on a ship or aircraft proceeding to a place outside Ghana,
(b) goods delivered for exportation and duly shipped, or
(c) goods permitted to be used free of duty and duly used.
Section 58-When excise duty is payable
(1) Excise duty becomes due and shall be paid by the manufacturer to the Commissioner before the goods are delivered from the manufacturerís factory or from a warehouse, if they are goods permitted by the Commissioner to be warehoused without payment of duties on the goods, or before the goods are used by the manufacturer in the factory or in a warehouse for any purpose, or otherwise as specially provided by law.
(2) The Commissioner may defer the payment of duty on the terms as the Commissioner may allow, if the manufacturer gives the security by bond or otherwise as the Commissioner may require:
(3) Where payment of duty is deferred under subsection (2), in that case the duties which have become due within a month or any other period that may be prescribed shall be paid to the Commissioner within twenty-one days of the last day of the month or other prescribed period.
(4) Except where other provision is made by law for periodical returns by manufacturers, a manufacturer shall within ten days of the close of each month or any longer period that may be prescribed deliver to the Commissioner in the approved form an account of
(a) materials in or received into the manufacturerís factory;
(b) excisable goods manufactured, delivered, used, removed to or from another factory or to or from a warehouse lost by evaporation, leakage or other cause or otherwise disposed of; and
(c) any duties which have become due or have been paid during that month or other prescribed period on any goods manufactured by the manufacturer,
and shall sign a declaration at the foot of the account that all the particulars contained in it are true.
Section 59-Remission for goods lost or destroyed
(1) If goods liable to excise duty are lost or destroyed
(a) before the goods have been delivered from a factory or warehouse,
(b) in removing the goods from a factory or warehouse, or
(c) in shipping the goods for exportation or for use as stores; or
(d) in the course of delivery from or receiving into any factory or warehouse,
the Commissioner may remit any duties due on the goods, if satisfied that the goods have not been used or consumed in Ghana.
(2) If a manufacturer wishes to destroy any goods liable to excise duty before the goods have been delivered from his factory or from a warehouse, the goods may be destroyed subject to any directions which the Commissioner may give, and upon their destruction in accordance with the direction the duty on it shall be remitted.
Section 60-Deficiency and excess in stock
(1) A manufacturer or warehouse keeper who fails to produce to a proper officer on the officerís request any excisable goods manufactured or warehoused and not delivered or used in accordance with this Act shall immediately pay to the Commissioner the duties due on the goods, except in respect of a deficiency shown to the satisfaction of the Commissioner to be due to evaporation, accidental leakage or other unavoidable cause; and in addition to paying the duties and taxes on the goods the manufacturer shall incur a penalty not exceeding three times the duties payable on the goods unaccounted for.
(2) If at any time the quantity of excisable goods found in a factory or warehouse is greater than the quantity which ought, according to the books of the manufacturer or warehouse keeper to be there, the manufacturer or warehouse keeper shall incur penalty not exceeding three times, the duties payable on the goods found in excess, unless the manufacturer or keeper explains the excess to the satisfaction of the Commissioner.
Section 61-Imposition of sales tax
(1) Sales tax shall be payable on locally manufactured or produced goods, as well as goods imported into the country unless the goods are exempt.
(2) Sales tax shall be payable on goods given as gifts or used for protocol and sales promotion purposes.
Section 62-Calculation of sales tax
Sales tax shall be calculated on the cost of production and profit margin.
Section 63-When sales tax is payable
(1) Sales tax shall be payable on the sales price of goods produced or manufactured in Ghana by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes whichever is earlier.
(2) Sales tax on locally manufactured or produced goods shall become due and payable to the Commissioner on delivery ex-factory or from a warehouse for consumption in Ghana or for use in another factory.
(3) Sales tax shall become payable in a case when the contract for the sale of the goods (including a hire-purchase contract and any other contract under which property in the goods passes upon satisfaction of a condition) provides that the sale price or other consideration shall be paid to the manufacturer or producer by instalments (whether the contract provides that the goods are to be delivered or property in the goods is to pass before or after payment of any or all instalments), by the producer or manufacturer pro tanto at the time each of the instalments becomes payable in accordance with the terms of the contract.
(4) Sales tax shall become payable in a case where the goods are for use by the producer or manufacturer of the goods, by the producer or manufacturer at the time the goods are appropriated for use.
(5) Unless goods are imported into the country, sales tax shall become payable by the importer or transferee who takes the goods out of bond for consumption at the time when the goods are imported or taken out of warehouse for consumption.
(6) Unless goods are sold by a licensed wholesaler, sales tax shall become payable by the wholesaler to the time of delivery to the purchaser, and the tax shall be computed
(a) on the duty paid value of the goods, if the goods were imported by the licensed wholesaler, or
(b) on the price for which the goods were purchased by the licensed wholesaler, if the goods were not imported by the licensed wholesaler, and the price shall include the amount of excise duties on goods sold in bond.
(7) Unless goods are retained by a wholesaler for the wholesalerís own use or for rental by the wholesaler to others, sales tax shall become payable by the licensed wholesaler at the time the goods are put to the wholesalerís own use or first rented to others.
(8) Except otherwise provided in this section, sales tax which become due and payable shall be paid to the Commissioner within fifteen days after the end of the month it becomes due and payable.
Section 64-Rates of sales tax and exemptions
Regulations made under this Act
(a) shall specify the rate of sales tax payable on goods imported or produced or manufactured locally, and
(b) may specify goods exempted from payment of sales tax.
Section 65-Filing returns on locally manufactured goods
(1) A person, or an organisation or an enterprise required to pay sales tax shall within ten days of the close of each month or a longer period that may be prescribed by the Commissioner make a true return of taxable sales for the last preceding month which shall include
(a) the description, quantity and sales price or value of an article sold, purchased, retained for use by the importer or wholesaler or manufacturer or producer in respect of which title has passed as the case may be,
(b) the date of the transaction,
(c) name and address of the dealer who was the other party to the transaction,
(d) the amount of the sales tax payable on the transaction, and
(e) any other matter as may be prescribed by regulation under this Act.
(1) A manufacturer, producer or wholesale dealer shall give to any retail trader or other wholesale dealer in respect of each transaction between them immediately after the conclusion of the transaction a receipt or other document specifying the price or value, as the case may be, at the time of the transaction and the amount of sales tax payable on it.
(2) A person to whom receipts or other documents have been given under subsection (1) shall retain the receipts or documents and shall, within twenty-one days after the end of a month transmit to the Commissioner copies of it received by that person during the month.
Section 67-Registration of wholesale dealers and retail traders
(1) A wholesale dealer or retail trader shall not carry out a transaction under this Act unless the wholesale dealer or retail trader is registered by the Commissioner.
(2) The Commissioner shall not register a wholesale dealer or a retail trader unless the Commissioner is satisfied that the dealer or trader maintains records in such form as the Commissioner thinks fit.
(3) Subject to section 69, the Commissioner may refuse to register a wholesale dealer or a retail trader.
Section 68-Resolution of doubts
(1) If there is a doubt as to
(a) whether a person is a retail trader, a wholesale dealer or
(b) whether a person is engaged in carrying on the business of both a dealer or trader, or
(c) whether a person referred to in paragraph (b) is, for the purpose of any provision, engaged in carrying on the business of the trader or dealer, as the case may be, or
(d) the sale price or value of an article, and
(e) whether or not an article is an article to which this Act applies,
the doubt shall be resolved by the Commissioner.
Section 69-Appeal against decision of Commissioner
(1) Where a person is aggrieved by a decision of the Commissioner under section 68 the person shall within twenty-one days after becoming aware of the decision, lodge a formal appeal with the Tax Tribunal for determination.
(2) Where there is no appeal from the decision of the Commissioner, the Commissionerís decision is final.
(3) Despite an appeal made under subsection (1) the tax in issue shall be paid in accordance with this Act, and after the determination of the appeal, a refund or balance payable, as the case may be, shall be paid within such time as may be specified by the Tax Tribunal.
Section 70-Inspection of premises
(1) For the purposes of this Act, the Commissioner may
(a) inspect the business premises or residence of any manufacturer, producer, retail trader, wholesale dealer or any other person and examine at the premises or residence books or other documents kept there by the manufacturer, trader, dealer or person;
(b) request in writing that the manufacturer, producer, trader, dealer or person furnish the Commissioner within the period specified in the request any books or documents specified in it for examination at the office of the Commissioner or at some other place specified by the Commissioner.
(2) A person who contravenes subsection (1) commits an offence and is liable on conviction to a fine not exceeding hundred thousand cedis or imprisonment for a term not exceeding six months or both.
Section 71-Default in the submission of sales tax returns
(1) A person, an institution or an enterprise liable to the payment of excise duty and sales tax who defaults in submitting excise duty or sales tax returns or both on due dates shall incur a pecuniary penalty of fifteen per centum of the amount due and payable for the month of default.
(2) Where a person, an institution or an enterprise liable to pay excise duty or sales tax fails to pay to the penalties specified in subsection (1), its license to manufacturers and recognition shall be withdrawn and the person, institution or enterprise shall cease to transact any business or deal in any manner with the Service until the penalties are paid.
Section 72-Failure to pay excise duty and or sales tax on due dates
A person, manufacturer, producer or an enterprise liable to pay excise duty or sales tax who fails to pay it to the Service, within the period prescribed under this Act shall incur a pecuniary penalty of fifteen percent of the amount due and payable and shall in addition pay on that amount interest at the prevailing commercial bank rate.
Section 73-False and deceptive tax return
A person who makes, assents to or acquiesces in the making of a false or deceptive statement in a return commits an offence and whether or not prosecuted is liable to a penalty of hundred percent of the amount of the excise duty or sales tax that should have been paid in respect of the period covered by the return.
Section 74-Excise and sale tax clearance certificate
(1) A manufacturer or persons liable to pay excise duty or sales tax or both shall not be admitted to transact any business with the Service unless the person or manufacturer produces a tax clearance certificate issued in respect of himself or company or enterprise.
(2) A tax clearance certificate issued under this section may be valid for such period and for such purposes as may be determined by the Commissioner.
Section 75-Failure to maintain proper records
(1) A manufacturer, wholesale dealer or person liable to the payment of excise duty sales tax or both who fails to keep and maintain records to the satisfaction of the Commissioner commits an offence.
(2) A person who commits an offence under subsection (1) shall have that personís licence withdrawn and be barred from transacting business with the Service until the person pays the tax or duty and maintains the records to the satisfaction of the Commissioner.
Section 76-Revocation of licence to manufacture
(1) Where an excise duty or sales tax payable by a producer or a manufacturer or a person remains unpaid after the time within which it is payable, whether or not a distress is levied, the Commissioner may, by notice in writing addressed to the producer or manufacturer and delivered at the manufacturerís or personís licensed premises, revoke a licence to manufacture issued to the manufacturer under this Act.
(2) If after the revocation the producer or manufacturer continues to produce or manufacture any goods liable to excise duty or sales tax, the producer or manufacturer and every person aiding or assisting the producer or manufacturer to produce or manufacture the goods commits an offence and is liable on conviction to imprisonment for a term not exceeding twelve months and to a fine not exceeding three hundred percent the amount of excise duty and sales tax left unpaid under subsection (1).
Section 77-Distraint for excise duty or sales tax or penalty imposed
(1) Where excise duty and or sales tax on any goods remains unpaid after the time within which it is payable, the Commissioner may in writing authorise the levying of a distress
(a) on the manufactured goods, chattels and effects of the manufacturer; and
(b) on the assets, property, buildings, factory, machinery, plant, tools, means of transport and communication, accessories, animals, and the goods used in Ghana in the manufacture, production, sale or distribution of any taxable goods, commodity or items found in any premises or any lands owned by or in use or in possession of the manufacturer or of a person on the manufacturerís behalf of or in trust for the manufacturer.
(2) The authority to distrain under this section shall be in the form contained in the First Schedule and shall be a warrant and authority to levy by distress the amount of any excise duties or sales tax due.
(3) The distress warrant so taken shall be executed on only the assets of the manufacturer and the Service shall take possession of the properties specified in subsection (1) exclusive of all liabilities.
(4) For the purpose of levying the distress a person expressly authorised in writing under the hand of the Commissioner may execute any warrant of distress and if necessary break open any building or place in the day-time and may call any Police Officer; and it shall be the duty of any police officer for assistance; and the police officer shall assist in the execution of the warrant of distress and in levying the distress.
(5) The distress so taken may, at the cost of its owner, be kept for fourteen days and if the amount due in respect of taxes, duties and or penalties and the cost and charges of and incidental to the distress are not then paid, the items specified under subsection (1) may be sold.
(6) Out of the proceeds of sale there shall be paid first the cost or charges of and incidental to the sale and keeping of the distress and the next amount due in respect of duties, taxes and penalties, and the residue, if any, shall be payable to the owner of the things distrained on demand being made within one year of the date of sale.
(7) Where any property specified in subsection (1) seized in the execution of the distress warrant is under a mortgage, bill of sale, charged by way of security for a debt, or is in any way encumbered, the sale of the property shall be made subject to the prior interest of the Service which shall have precedence over all other interests.
(8) It is lawful in the exercise of the powers of distress conferred under this section, for the person to whom the authority is given to distrain on all things as specified in subsection (1) belonging to the manufacturer wherever they may be found.
Section 78-Liability to prosecution
A person, an institution or an enterprise on whom sanctions are imposed under sections 70, 71, 72, 73, 74 and 75 shall in addition be liable to imprisonment for a term of not less than six months and not exceeding two years.
Section 79-Taxes payable on imported vehicles
Vehicles imported into the country unless specifically exempted under this Act or any other enactment shall attract the following imposts:
(a) vehicle purchase tax;
(b) import duty, and
(c) sales tax.
Regulations may provide for the exemption of all or some of the imports referred to in section 79 on specified vehicles.
Section 81-Additional taxes
Despite section 79 regulations may provide for the imposition of special taxes on imported vehicles in addition to the imports referred to in section 79.
Section 82-Purchase tax on vehicles
A person who imports a vehicle whether new or used shall pay vehicle purchase tax on the price of the vehicle as assessed for the imposition of import duty under section 30 calculated at a rate to be specified in regulations from time to time.
Section 83-Time for payment of purchase tax
A person who imports a vehicle whether new or used shall pay vehicle purchase tax on the price of the vehicle as assessed for the imposition of import duty under section 30 calculated at a rate to be specified in regulations from time to time.
Section 84-Motor dealers, etc., to pay tax received
A motor dealer or proprietor of vehicle assembly plants shall within thirty days of the receipt by the dealer or proprietor of the purchase tax payable on that vehicle, transmit the amount of that tax to the Commissioner.
Section 85-Motor dealers, etc., to specify purchase tax
A motor dealer or proprietor of a vehicle assembly plant shall in books maintained for the purpose of this Act in the principal place of business, and in advertisements relating to that vehicle, specify the sale price of that vehicle and the purchase tax on that vehicle.
Section 86-Receipts to be issued
(1) A motor dealer or proprietor of a vehicle assembly plant shall issue to the purchaser of that vehicle a receipt in duplicate indicating that the purchase tax has been received by the dealer or proprietor.
(2) The Commissioner shall in the case of a vehicle imported by a person for that personís own use, issue to the owner of that vehicle a receipt in duplicate indicating that the purchase tax on the vehicle has been received by the Commissioner.
(3) Where the purchaser or owner of a vehicle referred to in subsection (1) or (2) applies to register that vehicle under the Road Traffic Act, 1952 (No. 55 of 1952) the purchaser shall submit to the licensing authority, together with the application for registration one of the receipts issued to him under subsection (1) or (2) .
(4) Where the seller of a vehicle referred to in subsection (1) applies to register that vehicle under the Road Traffic Act, 1952 (No. 55 of 1952) on behalf of the owner, the seller shall submit to the licensing authority, together with the application for registration receipt indicating that the purchase tax on the vehicle has been received by the seller.
Section 87-Form of receipt
(1) A seller who issues a receipt for the purpose of section 86 shall specify on that receipt the full name and address of the owner of the vehicle.
(2) Where the Commissioner issues a receipt for the purpose of section 86 the Commissioner shall specify in that receipt the full name and address of the owner of the vehicle.
Section 88-Duties of licensing authority
(1) A licensing authority appointed under the Road Traffic Act 1952 shall not register a vehicle until the licensing authority receives the receipt referred to in section 86.
(2) A licensing authority shall, within seven days after the end of each month,
(a) submit a statement to the Commissioner setting out the number of vehicles which were registered by the licensing authority during that month, indicating the registration number, engine and chassis numbers, the name and address of the owners; and
(b) submit to the Commissioner the receipts received by the licensing authority during that month.
Section 89-Purchase tax to be additional to other taxes
Despite anything to the contrary in an enactment, the purchase tax payable in respect of a vehicle shall be in addition to any other tax imposed on that vehicle.
Section 90-Prohibition of importation of over-age vehicles
(1) A motorcar or commercial vehicle of more than ten years old shall not be imported into the country.
(2) The master or agent of an aircraft or ship or carrier who contravenes subsection (1) shall incur a percuniary penalty of twenty-five million cedis on each imported motorcar or commercial vehicle and the vehicle shall be forfeited to the State.
(3) An importer of a motorcar or commercial vehicle imported overland in contravention of subsection (1) shall incur the percuniary penalty provided under subsection (2).
(4) A person shall not import a right-handed steering motor vehicle into the country.
(5) Despite the prohibition on the importation of over-age vehicles under subsection (1)
(a) an over-age vehicle that has already been imported into the country before the coming into force of this Act but not cleared; and
(b) an over-age vehicle that arrives in the country before 1st June, 1998,
is subject to the law on the rate of penalty on over-age vehicles in existence immediately before the coming into force of this Act.
Section 91-Import value of used vehicles
(1) Despite an enactment, this section applies for the determination of the value for customs purposes of used motor vehicles imported under this Act.
(2) The value of a used motor vehicle shall be the price of the motor vehicle as assessed in accordance with this section together with freight, insurance commission and any other costs, charges and expenses incidental to the delivery of the vehicle at the port or place at which the vehicle first entered Ghana.
(3) Where the age of a used motor vehicle
(a) does not exceed six months the price shall be deemed to be the first purchase price;
(b) exceeds six months but does not exceed one and a half years, the price shall be deemed to be eighty-five percent of the first purchase price;
(c) exceeds one and a half years but does not exceed two and a half years the price shall be deemed to be seventy percent of the first purchase price;
(d) exceeds two and a half years but does not exceed five years the price shall be deemed to be sixty percent of the first purchase price; or
(e) exceeds five years, the price shall be deemed to be fifty percent of the first purchase price.
(4) Where a person disputes the age of a used motor vehicle assessed by the Commissioner in accordance with this section the onus of proof shall be on that person to prove the age so assessed.
(5) Where the age of a used motor vehicle is in dispute as in subsection (4), the Commissioner's assessment shall unless the contrary is proved to the Commissionerís satisfaction, prevail.
(6) For the purposes of converting the first purchase price of a motor vehicle in Ghana currency the prevailing rate of exchange as quoted by the Bank of Ghana at the time the vehicle is entered for delivery into Ghana shall be used.
(7) In this section "first purchase price" means the price at which the type of motor vehicle in question is usually sold for use when new by a dealer in that vehicle in the country of manufacture of the vehicle concerned, excluding any tax, or impost charged in relation to the vehicle in accordance with the law of that country.
Section 92-Forfeiture of vehicle
Without prejudice to sections 118 and 119 of this Act, any vehicle that remains unentered and uncleared within sixty days after discharge or in the case of overland vehicle, from the date it crossed the national border into the country shall be forfeited to the State.[As substituted by the Customs, Excise and Preventive Service (Management) (Amendment) Act, 2002 (Act 634), s. 2].
Section 93-Local dealers to furnish details of manufacture
(1) A local dealer in a motor vehicle the importation of which is permitted under this Act shall furnish the Commissioner with the following information:
(a) the year of manufacture of the vehicle;
(b) the make or model of the vehicle;
(c) the name and address of the manufacturer of the vehicle; and
(d) the home delivery value of the vehicle.
(2) A local dealer who fails or refuses to furnish the Commissioner with the information required under subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding five million cedis or to imprisonment not exceeding twelve months or to both, and without prejudice to any penalty imposed under this subsection is liable to an additional fine of thirty thousand cedis for every week during which the offence continues.
(3) The Commissioner shall dispose of forfeited vehicles, on the advice of the Committee, which shall include auction sale and allocation to such institutions, bodies or persons as the Committee may suggest.
(4) The price at which a forfeited vehicle is disposed of, whether by auction sale, allocation or any other method, shall include duties and taxes but exclude the penalties exigible on the vehicle.
(5) Subsection (4) shall apply until 31st December, 2006.
Section 94-Disposal of forfeited vehicle
(1) Subject to subsections (1) and (2) a motor vehicle forfeited to the State under this Act shall be disposed of by the Commissioner in the manner as the Minister may direct.
(2) Where a vehicle of more than ten years old is forfeited to the State under this Act, the vehicle shall be sold by the Commissioner to the steel mills as scrap metal for recycling under the supervision of the Commissioner.
Any person who
(a) makes or signs any declaration, certificate or instrument which is false in a material particular in relation to a motor vehicle imported under this Act;
(b) forges or causes to be forged a document relating to the motor vehicle imported under this Act; or
(c) furnishes or causes to be furnished any information relating to any matter under this Act which the person knows to be false,
is liable to the sanctions specified under sections 251 and 252 whichever is appropriate.
(1) An aircraft or ship arriving in Ghana
(a) shall come to a port, or any other place allowed by the Commissioner in special circumstances, without touching at any other place in Ghana; and
(b) on arriving at that port or place shall come as quickly up to the proper place of mooring or unloading as the nature of the port or place will admit, without touching at any other place; and
(c) in proceeding to a proper place, shall bring to at the station appointed for the boarding of aircraft or ships.
(2) An aircraft or a ship after arriving at a proper place of mooring or unloading shall depart from there, except
(a) directly to some other place of mooring or unloading approved by the proper officer; or
(b) with the authority of the proper officer, directly to another port or to a place allowed by the Commissioner in special circumstances in Ghana; or
(c) directly on a flight or voyage to a place outside Ghana in accordance with the provisions of this Act.
(3) An aircraft or ship after departing on a flight or voyage to a place outside Ghana shall bring to within Ghana except in accordance with this Act or with the permission of the proper officer, or for some cause which the master explains to the satisfaction of the Commissioner.
(4) The master of an aircraft or ship which contravenes any provision of this section shall incur a penalty of one million cedis and the aircraft or ship shall be detained until payment is made.
Section 97-Mooring and unloading
The Commissioner may, subject to any other authority provided by law, direct at what particular part of a port or other place aircraft or ships shall moor or unload their cargo.
(1) The master of an aircraft or ship, whether laden or in ballast, or the master's agent, shall (except as otherwise provided in regulations), within twenty-four hours after arrival from outside Ghana, make a report of the aircraft or ship and its stores and cargo to the Commissioner on the prescribed form in the prescribed manner, giving the prescribed particulars.
(2) The report shall show separately goods which are in transit, or which are to be transferred to another aircraft or ship for re-exportation, and shall state whether the goods are to remain on board for re-exportation in the same aircraft or ship.
(3) The report shall (except in the case of steamship or where otherwise specially allowed by the Commissioner) give a particular account of the goods remaining on board for exportation, and shall be made before bulk is broken.
Section 99-Steamship report
The master of a steamship shall make a report of its stores and any packages for which a bill of lading has not been issued, before bulk is broken, unless the Commissioner otherwise allows.
Section 100-Report when unloading at more than one port
(1) Despite this Act to the contrary, when an aircraft or ship carrying cargo for delivery at more than one port or place in Ghana arrives from outside Ghana, the master or the agent shall make report of the whole cargo at the first port or place, reporting separately such part of the cargo as may be intended for the first port or place, and unloading it there.
(2) After unloading the cargo, and on being authorised by the proper officer, the master may proceed to subsequent ports or other places specially allowed by the Commissioner, and at each port or place the master or the agent shall report such part of the cargo as may be intended for that particular port or place; and the master or agent reporting and the persons concerned in unloading the cargo shall be subject to the provisions of this Act as are applicable.
Section 101-Delivery of previous clearance
The master of an aircraft or ship or the agent shall, if required, deliver to the Commissioner at the time of making a report of arrival, the clearance of the aircraft or ship, if any, from the port or ports from which it has arrived.
Section 102-Failure to make due report
If the master of an aircraft or ship or the agent fails to make due report, or if any of the particulars contained in the report are false, the master or the agent shall incur a penalty of not less than one hundred thousand cedis and the goods not duly reported are liable to forfeiture, unless the omission is explained to the satisfaction of the Commissioner.
Section 103-Failure to account for package reported
(1) If a package reported is not
(a) duly unloaded, removed and deposited in a customs area or any other place approved by the Commissioner, and entered and cleared from it in accordance with this Act; or
(b) produced to the proper officer for deposit or deposited in a State warehouse in accordance with section 116;
the master or the agent shall pay the duty on it, unless the master or the agent explains to the satisfaction of the Commissioner the failure so to deal with the package.
(2) Subsection (1) does not apply to goods kept on board as stores or for re-exportation or with the permission of the Commissioner kept on board for direct transfer to another aircraft or ship for use as stores or for re-exportation.
Section 104-Cargo defined
No goods may be imported as aircraft's or ship's stores except those as are required for consumption or use by or for the aircraft or ship, its officers, crew and passengers, and any goods not so required (other than the bona fide baggage of passengers) shall for all purposes be deemed to be the cargo of the aircraft or ship.
Section 105-Master's duties
(1) The master or the agent shall, in relation to the aircraft or ship, its cargo, stores, baggage, crew, passengers, and flight or voyage
(a) answer immediately all questions the proper officer shall ask the master or agent; and
(b) produce all books and documents in the master or agentís custody or control that the proper officer may require.
(2) Before any person (unless permitted by the proper officer) disembarks, the master or the agent shall give to the officer who boards the aircraft or ship on arrival at a port or place a list containing the names of each passenger on board, and also, if required by the officer, the names of the master and of each officer and member of the crew.
(3) If the list of names is not correct and complete (unless the inaccuracy or omission is explained to the satisfaction of the Commissioner), the master or the agent shall incur a penalty of two hundred and fifty thousand cedis.
Section 106-Wrongly breaking bulk
If any time after a ship or aircraft enters Ghana and without the knowledge and consent of the proper officer
(a) bulk is broken contrary to section 98 or 99,
(b) an alteration is made in the stowage of the cargo so as to facilitate the unloading of a part of the cargo before arrival at a proper place of unloading, or not being a steamship, or an aircraft or ship specially allowed to do so, before report of the aircraft or ship is made, or
(c) goods are staved, destroyed or thrown overboard or a package opened,
the master or the agent shall incur a penalty of one million cedis unless cause is shown to the satisfaction of the Commissioner.
Section 107-Unloading of cargo
(1) Except in accordance with any regulation made under this Act, or with the written permission of the proper officer or subject to conditions the officer may in a particular case impose
(a) a cargo shall not be unloaded from an aircraft or ship arriving from outside Ghana unless the proper officer has authorised its unloading, nor from any ship unless the cargo has first been duly entered;
(b) a cargo shall not be unloaded or removed from an aircraft or ship arriving from outside Ghana except between 7 a.m. and 6 p.m., or on Sundays or public holidays;
(c) a cargo shall not be transferred from an aircraft or ship arriving from outside Ghana into any vessel at such time as will cause the cargo to be afloat in the vessel on a Sunday or public holiday, or on any other day except between 7 a.m. and 6 p.m.
(d) a cargo (except cargo unloaded in a vessel to be landed in accordance with section 108) shall not be unloaded from an aircraft or ship arriving from outside Ghana except at an approved place of unloading or sufferance wharf approved for the purpose.
(2) If a cargo is unloaded contrary to this section or to the terms and conditions contained in any written permission from the Commissioner, it is liable to forfeiture.
Section 108-Removal of Cargo
(1) Except in accordance with regulations made under this Act, or with written permission of the proper officer or subject to any conditions the officer may in a particular case impose
(a) the vessel into which any cargo is put after being unloaded from a ship shall be a ship licensed under section 276;
(b) a cargo which has been unloaded from an aircraft or ship arriving from outside Ghana into any vessel to be loaded shall not be transhipped or removed into any other vessel before it is landed;
(c) cargo which has been unloaded from an aircraft or ship and put into any vessel to be landed shall be taken directly and without delay to an approved place of unloading or sufferance wharf approved for the purpose within the same port, and landed there without delay.
(2) If cargo is removed contrary to this section or to the terms and conditions contained in any written permission from the Commissioner, it is liable to forfeiture.
Section 109-Deposit of Cargo
(1) Cargo when unloaded at an approved place of unloading or sufferance wharf approved for the purpose, and all cargo which has been put into a vessel to be landed in accordance with section 108 shall immediately on being unloaded or landed be conveyed into the care of the proper officer in the customs area, and deposited in a transit shed or in a State warehouse if the proper officer so requires.
(2) Cargo which the proper officer may consider unsuitable for storage in a transit shed or State warehouse shall be deposited in such place as the officer may direct, at the risk and expense of the importer, as if it was deemed to be unsuitable for storage in a State warehouse under section 116.
(3) Except in accordance with regulations made under this Act, or with the written permission of the proper officer or subject to any conditions the officer may in any particular case impose, a cargo shall not be removed from a part of the customs area or from the transit shed or State warehouse into which it has been conveyed unless it has first been duly reported and entered, and the proper officer has authorised its removal or delivery.
(4) The proper officer may, if the officer thinks the action necessary, require the agent of an aircraft or ship from which cargo has been landed into any transit shed, State warehouse, or other place of security to remove it to some other place of security selected by the proper officer; and if the agent fails to remove it when so required, the agent shall incur a penalty of fifty thousand cedis and the proper officer may have the cargo removed to another place of security at the expense of the agent.
(5) Cargo entered to be warehoused shall be removed by the importer by ways, in a manner and within such period that the proper officer shall direct to the warehouse for which it is entered, and delivered into the care of the officer in charge of the warehouse.
(6) The importer shall first enter into a bond for the due warehousing of the cargo, if the proper officer so requires.
(7) If the cargo is removed, deposited or dealt with contrary to this section or the terms and conditions contained in any written permission given by the Commissioner, it is liable to forfeiture.
Section 110-Liability of goods other than cargo, approved to forfeiture
(1) Goods whatsoever other than cargo duly reported as such shall be taken out of an aircraft or ship arriving from outside Ghana or delivered to a person aboard the aircraft or ship other than for the consumption or use of its crew or passengers except under the conditions (which may vary the procedure as to reporting the aircraft or ship as required by this Act) as may be prescribed in the Regulations or as directed by the Commissioner in a particular case.
(2) For the purpose of this section "goods" includes passengers' baggage, stores and any goods which may be taken on board an aircraft or ship arriving from outside Ghana while it is within Ghana.
(3) If goods are taken out or delivered contrary to this section or to any conditions prescribed by the Regulations or to any directive of the Commissioner, the goods are liable to forfeiture.
Section 111-Delivery of bullion or coin
Despite anything contained in this Part, the proper officer may permit the delivery to an importer of bullion, currency notes or coin without entry but if the importer does not within forty-eight hours after their removal from the importing aircraft or ship deliver to the proper officer a full and true account of them, including their weight and value, the importer shall incur a penalty of one million cedis.
Section 112-Entry and pre-entry
(1) The importer of goods shall deliver to the proper officer an entry of the goods in the form and manner and containing the particulars supported by documentary evidence that the Commissioner may direct:
(2) Subsection (1) does not apply in relation to passengers' accompanied baggage unless the proper officer in any particular case so directs.
(3) Goods may be entered under this section for use in Ghana, for warehousing, for transit or for transhipment, if so eligible.
(4) With the permission of the Commissioner, and subject to the conditions and restrictions that the Commissioner may prescribe, goods may be entered under this section prior to importation; and the provisions of this Act relating to the entry of goods shall, with the necessary modifications, apply to the pre-entry of goods under this subsection.
(5) Except a contrary intention appears, wherever in this Act there is a reference to imported goods that reference shall, in relation to goods pre-entered or to be pre-entered, be deemed to include a reference also to goods not yet imported.