Policies & Regulations

Key Regulatory Resources for Ghana Customs and Freight Industry

Customs house agents operate within a regulated environment involving customs legislation, licensing requirements, tariffs, trade agreements, border controls and port procedures.

CHAAG provides this collection of authoritative resources to help members understand the rules governing customs brokerage, freight forwarding and the movement of goods into, out of and through Ghana.

Customs Legislation

Customs Act, 2015 (Act 891)

The Customs Act provides the principal legal framework for customs administration in Ghana. It covers the importation and exportation of goods, customs declarations, valuation, classification, duties, warehousing, transit, enforcement, offences and the licensing of customs house agents.

Read the Abridged Customs Act, 2015 (Act 891) – GRA

Explore Acts and Regulations – GRA

Customs House-Agent Licensing

Customs house agents are licensed and supervised by the Customs Division of the Ghana Revenue Authority. Licensing requirements cover company ownership, professional proficiency, statutory clearances, prescribed fees, operational premises and connection to the Integrated Customs Management System.

Customs house-agent licences are renewable annually and may be suspended or revoked for breaches of applicable licence conditions or customs legislation.

View Customs-Agent Licensing Requirements – GRA

Import and Export Procedures

Importers, exporters and their agents must comply with prescribed declaration, documentation, inspection, payment and clearance requirements. The applicable process may vary according to the type of goods, customs regime and regulatory approvals required.

View Import Procedures – GRA

View Export Procedures – GRA

Customs Tariffs and Levies

Ghana applies the ECOWAS Common External Tariff, which classifies imported goods under five tariff bands. The final amount payable may also include VAT and other applicable statutory levies, fees and charges.

Correct tariff classification is essential for accurate duty assessment, regulatory compliance and the avoidance of clearance delays, penalties or post-clearance adjustments.

View Customs Tariffs and Levies – GRA

Access the Harmonized System Code – GRA

Prohibited and Restricted Goods

Certain goods may not be imported or exported, while others require permits, certificates or approvals from the appropriate regulatory authority.

Members should confirm all applicable restrictions before shipment and ensure that the required authorisations are obtained before presenting goods for customs clearance.

View Import Prohibitions and Restrictions – GRA

View Export Prohibitions and Restrictions – GRA

Customs Warehousing, Transit and Temporary Admission

Customs legislation provides special procedures under which goods may be stored, transported through Ghana or admitted temporarily without immediate payment of all applicable duties.

These procedures are subject to customs control, documentation requirements, security arrangements and prescribed time limits.

Learn About Customs Warehousing – GRA

Learn About Customs Transit – GRA

Learn About Temporary Admission – GRA

Customs Valuation, Classification and Advance Rulings

The customs value, tariff classification and origin of goods determine the duties payable and the trade measures that apply.

GRA advance-ruling mechanism allows eligible applicants to seek an official decision on tariff classification or origin before completing the relevant customs transaction. This can improve certainty and reduce avoidable disputes during clearance.

View Advance-Ruling Guidance and Application Resources – GRA

Post-Clearance Audit and Compliance

Customs obligations may continue after goods have been released. Customs may examine declarations, commercial records, payments, permits and supporting documentation to determine whether the correct duties were paid and all regulatory requirements were satisfied.

Members should maintain complete and accurate transaction records and cooperate with authorised post-clearance reviews.

Learn About Post-Clearance Audit – GRA

AfCFTA and Rules of Origin

The African Continental Free Trade Area creates a framework for preferential trade among participating African countries. Access to preferential tariff treatment depends on compliance with the applicable rules of origin and documentary requirements.

Customs agents should confirm that goods satisfy the relevant origin criteria and that declarations and certificates are completed correctly before claiming preferential treatment.

Read the AfCFTA Agreement and Annexes – African Union

Access the AfCFTA Rules of Origin Manual – African Union

WTO Trade Facilitation Agreement

The World Trade Organization Trade Facilitation Agreement establishes international principles for improving the transparency, predictability and efficiency of customs and border procedures.

Its provisions address areas including publication of information, advance rulings, appeals, release and clearance of goods, border-agency cooperation, transit and consultation with the private sector.

Read the WTO Trade Facilitation Agreement – WTO

Additional Official Resources

For current procedures, forms, notices and operational guidance, consult the following official platforms:

Stay Informed

Laws, tariffs, procedures and regulatory requirements may change. Members are encouraged to monitor CHAAG Customs Updates and GRA Circulars and Notices for new directives, amendments and operational announcements.

Stay Current on Regulations

Browse the latest customs updates and GRA circulars.

View Customs Updates

View GRA Circulars and Notices

Important Notice

The information on this page is provided for general professional reference and does not constitute legal, customs or tax advice. Users should verify requirements with the issuing authority and consult the complete official instrument before making a legal, operational or commercial decision.

Where a CHAAG summary differs from an official law, regulation, circular or directive, the official publication takes precedence.

Last reviewed: September 2026