Verified Customs Information for CHAAG Members

This resource centre provides access to verified circulars, notices, forms and guidance published by the Ghana Revenue Authority and its Customs Division.

Members should always check the original GRA document, its effective date and any subsequent amendments before making operational or compliance decisions.

Current GRA Customs Resources

Guidance on Advance Rulings

An advance ruling is a written decision issued by the GRA Customs Division before the importation of specified goods. GRA currently issues advance rulings on tariff classification and origin.

The process can provide greater predictability, reduce classification or origin disputes and support faster clearance when the ruling remains valid and the transaction corresponds with the facts submitted.

Applicants: Importers, exporters and persons or authorised agents with a demonstrable interest.

Submission: advanceruling.customs@gra.gov.gh

Read the GRA guidance

Classification Advance-Ruling Instructions

GRA current instructions explain how to complete an application for an advance ruling on tariff classification.

Applicants should provide a detailed description of the goods, including their composition, function, technical designation, weight and relevant product characteristics. Supporting photographs, samples, catalogues, plans or technical documents may also be submitted.

The instructions currently available through GRA were uploaded in March 2026.

Download the classification instructions

Classification Advance-Ruling Application

This form allows an eligible applicant to request a formal GRA decision on the tariff classification of specified goods before importation.

Applicants should review the completion instructions and provide sufficient technical information to enable Customs to identify and classify the product correctly.

Download the classification application form

Origin Advance-Ruling Instructions

GRA origin instructions cover applications for preferential and non-preferential origin decisions.

Applicants should provide details of the importer, exporter, producer and agent; the goods and their tariff classification; the materials used in production; their respective origins and values; and the manufacturing processes performed.

The instructions currently available through GRA were uploaded in March 2026.

Download the origin instructions

Origin Advance-Ruling Application

This form is used to request a decision on the origin of goods before importation. It may be particularly relevant where preferential tariff treatment depends on compliance with an applicable rule of origin.

Applicants must ensure that production, material and origin information is complete and supported by appropriate evidence.

Access GRA advance-ruling resources

Customs Agent Licensing Guidance

GRA defines Customs House Agents as persons licensed to act in transactions relating to the entry or departure of conveyances or the import and export of goods at customs-controlled areas.

Its published guidance covers licensing requirements, supporting documents, licence renewal and the professional responsibilities of customs agents.

View Customs Agent guidance

Customs Act, 2015 (Act 891) – Abridged Version

The Customs Act provides the principal legal framework governing customs administration, declarations, duties, agents, enforcement and customs procedures in Ghana.

Members should read the Act together with applicable amendments, regulations, administrative instructions and current GRA guidance.

Download the abridged Customs Act

Important Notice

CHAAG provides these links for professional reference and convenience. The Ghana Revenue Authority remains the issuing authority.

The original GRA document, applicable legislation and any subsequent amendment or official instruction take precedence over summaries published by CHAAG.

Last reviewed: 10 September 2026