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H F

CUSTOMS, EXISE A PREENIVE SERVIE(AGEMENT) W, 993

(PNDCL 0)

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M, EE N RVVE RVMEMN

MEMONUM

PND 330

In 198 e goeent begun rogre aied at restucturingnd rtionlising its jor reenue collecting gencies Te role of ertent of Custos and Excise s e mn instiutiona gencysonsibe for Indirect Taxtion in e country ws ennced wit testrengtening of its custos reentie functions to include duties forwic te erstwile order Guards were reiously resonsibe Teeitent was rened Ctustos xcise nd Preentie Sericend gien new dinstrtion structures to ccord wit its cororte

aritary nd qusi sefacconting status Tese stcturacnges were gien eg ect wit e roulgation of te CustoExcise and Preente Serice Law 198 PN.CL 14 .

2 e rolgation of te Custos Excise and Preentie SericeLw 98 PC.L 144 as a searte enctent s gien rise tote need to consolidte l te jor enctents relting to ecollection nd ngent of te reenues collcibl adaccoutab b Customs. xcis ad Prvetie Sric

Te objct of this aw thrfore is to r-a ad cosoidateisti as rati to the opratons as as te aiistratio ofth rsthi Dpart of uos : Ecis a utO cisa Prntie Srice by rfashoig ths to t te dads ofh !attrs' para-miltay a cororat idtit

Fo as of rerc a coin th Iaor actmetshich ruat th opratios of ustos Ecise a PrtiSric but hch ar cotai i scrt statuts ha b

csoiated tothr th ustos Ecs and Prnt Srice L6 NDL + ur this La5 s nactts for eap th Sas Ta of (Act

hch hae b frqut ad ha eco upctoush othrs ha aid i their ist foms ith atisa iornat o ad angss in trs of t fisaats

6 s a stats an conats a or xit natttha uid th aiistratio an oerations of E S i a morcoit for raiss pats to aistc s an introucesproisions aid at haci a stthi th pre\nticapacit of th sic t s hop that th onoao \\ ak for asir accssbit to h ajor as o th aamt adopratos of ustoms cs a Pti Sce ad assist thera pu o ai ari th a\\

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PD 330

OMS EXCSE AND PEVENVE EVCE(MANAGEMEN) L 3

7 P I dels w e se se up o usos, Eise nPrevenve Seve n eense eses e uss Eise nd

Peenie Serve w, 1986 PDL 18. P II onins e gene posons n o e posn

o Indire tes nd Dues b EPS I os epue o eBussels deinon "po lue n ops eneAeeent on Tr nd Tde (A denon o ue owneis oweve de or the pplon o he oissone's uewhere e lue em o be poper deene en 3gns e ossine n the PND ng ou e

See dened toity o g! eepons resson n eno dues nd es Te eising lw elng o dwbks euns,nd gos sed onry o nauorised purpose s reste n sp

9 P III ses out the esin la relating to Customs duties PIV intrdues toether h si laws reulain xise Dutes ndSls Tx. T visions th als Tax Ac 1965 A 257) srevisd an icrratd it h a Pat V vids seif

penlties wth rsec to Exise ty an Sales ax encs Dun the rlar suiin f xci uty ad as a rts nd henon-pssn f th Tax larac a nhablnes.

1 0 Part V cosoidat and ris t aic actnts whirula vhce iati int th ctr iz: VhiclsPrcase Tax cr 1 978 M.C. 1 84 a th Mtor vhisptati) La 1 985 W..CL 1 2 1 , as ad y th Motorils mtati nmn) La 198 ..C. L. 1 7 A a dstin as 12Oay fitr clase hih intitlsan f a hicl tat as remai utrd ad unclrdthin a id 1 0 ays afr ishare has n ad nt la

Parts d ctain stoms povisins rati arrarrt t t. a ahs ad usts aras atisr rsis ha i thh cha has af th stc P H as ith th ai and xrtatinf a Pa X \ith dart ad cara f ctspss hi Par X tai sty riss with risealtis rati t casti tra i trad s r air fr tf Ghaa athr

1 Pat X udates th isi Psta tis nr tustos a xcis cre 1 R.C an cslidatsam with ris rvisi f t Rma ic xtiDeree 1 97 .RC.. 280

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SOMS EXSE AND PEVEVE SEVCEMAAGEMEN) L 3

PN CL 330

3. P II to V relte to ecise-wrehouse, removl of goods ndpvisions relting to ufctrers nd wouse keepers. P Vproduces e effect of the provisions of Customs nd Ecise Decree1972 (N.RC.D 114 o Folded Woven goods wich re of some

iportce for customs; purposes wit respect to e mporttion of clo.

4 P VI sets out the powers of ocers of CEPS. eossioner is now vested with the power to uthose e serc of

preises if stised on inion there is resoble cuse tosusct ny restricted proibted or ucustomed or unecised goods such preises This prt so epowers oces of the Service tosel off premises suspectd o hrbour or contin proibiteducustod, restrcted or smugged goods

15. Prt VI cotis ener pen provisions e pecunirylties ve een revsed ke the egl Smuggling,

flsico, tertios o douens nd se decltions crryevy petes. Sti penlties ve een presed for owners ovhices on wi ve een onsued se omprmens desinedt fcilitt smuin e Commissiones powers e beeeced wi e one1en o powers o hen nd set o reover dues xes nd penes owed the Service Direorsd ees o opnies nd oven odies re now iejoi

y

nd seer y or eir opns o insiions i deedneesto P

P VIII reses e exsin ein o proedureP otins suppeenry pvisions wi p o e enevisio re deried wolly o Cusos d Eise Deee 972N 14).

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PN.CL. 330. IV

Part

CUSTOMS, EXCISEAD PREVENTE SERVICE

(MANAGEMENT) LW 1993

ARNGEMENTS OF PARTS

(i) e administration of Customs, Excise and reventve Serce

(i) Indict Taxes ad Duties General Prvision

(ii) Customs Dtes

(iv) a) Excise Dtes ad Sales Tax

(iv) b Spei Oces and Penaltes

(v) Vece Ipoation Tax .(v) Customs, Arrival, Repor, Entry etc,

(vi) Wahoses and Customs Areas

(vii) Csoms: Loadng and Eporation

ix) Cstoms: Departre and Clearance

x) Customs: Coastng Tradigx Postal and Reoval Acles

Excise Wareose

i Excse: Remova

v Excise Manufacurers and areouse keepers

olded oen oods

Powers of cers

eer Penal Provisios

Procedure

ueetry

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P C 330 2

CUOM, IS AND PRVNV SRVIC

(MANAGN) 3

Secto

33 Whee vlue co be deemied ude seco

3. Re of exche3 Deo of xpo vlue3. Deo of sell pce3. Adjusme of coc pces40 Dbck lm fo dbck d ed42 Dbck o oods los o bdoed3 Duy S holeved o eded eo

. Goods used coy o uhosd pupose

P I IIUSOS UES

me of y o ove Duy yabl Duy o oods e-ipoed. Goods Impoed o Tpoay se Ts oods

xpo oods d sores50 Re-expot ofTs Goods and Stores5 Abee of duty scos o aba Remssion for goods lost or destroyed Ression or rfund for preenteed goods

IV I / x DTF A:J SAU T

e of delvery or se to goe duty pyble6 Exemptons57 Wen excse dy s payabl8 Rmsson for oods los or destoyed9 Defcenc and excess n stock60 Iposto of sals tax6 Calculaton of sales tax6 Wen sales tax s payabe6 Raes of sales tax and exeptons64. lng retrns o locally manufacued goods Recepts etc

6. Regstraton of whoesale dealers and retal traders67 Resoluton of doubts

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3

CSTOMS EXCSE ND PEVTE SECEMANAGEMENT) W 1993

So

68 ppeal agans decision of Comssioner

69 nspecion of preises

ART IV(}-F FNES NAT

70 Defaul in e Subission of Excise and Ses T Re

71 Fau pay excisdu and sales ax on due daes72. ncoc s ade wiou reasonable excuse

73 Tax clearance ceicae

74 Falure o mainain proper records75 Reocaion of licence o manufacre76 Disrain for excise du and ses tax

77. Liabili to prosecuion

AR V-VEHLE IORTATON TX

78 Taxes payable on imported ehies() Vehice purchase ax Impo dut

Saes ta9 xemptions0 dtiona Taxes8 rchase ta on ehces

2 me for pamet o purchase tax83 Motor deaes, ec to pa ta receed4. Motor deaers, ec to spec prchase ta85 Receipts to be ssed6 Form of receipt. Duties of ces atht8 rchase Ta to be addtoa t oher taes8 Motor ehices to be imported

90 Impo ue of sed ehce9 l2a re92 Loc deaers to fsh detas f manufacurers93. Dissal o foreited ehces4. Forger, etc.

DCL 33

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P.N.D.C.L. 4

CUOM ECE AND REVENVE ERVCEMANAGEEN 1993

VI CUSTOMS RA ORT EY E

ection95 va96 ooring an uoaing97 Repo9 Steamp repo99 Repo wen unoaing at re an one po

100 Deive of previou earane101 Faiu to make ue repo102 Faiu aount for pakage repoe103 ao ene104 ar' ue105 Wrony baing buk16 Uoaing of argo107 Remova of cargo Depoit of cargo

109. Liabiity of goo oer ta cargo appve to forfeitue110 Deivery of buion con etc111. Ent an re-entry12 ntry n abence of ocuet113: Good ot etere after ecarao4 Power to wive pouctio of docuet11 Good eee to be i State waoue. Ucee good

11 Se o good upected to be ucutod18 Dioa o goo ucted to be ucutoed11 aato o good i Stae waeoue2. Soe ay ete good121 etto o aicra o i t good aded2 etctio 0 ero debag

AR VWAR A O A

123. Cotio of wareouig24 Licece o pivte wareoue12 Owe not to enter i wareoue witout eo12 Owr to rovide aciitie2 eocato of appointet

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5

CUOM, ECE AND EVVE ERVCEMANAGEMEN 1993

ection

128 Procdur for warhousng129 oods o b warhousd n onal packags10 Inng w sorag11 Sowng of goods12. Producon of goods1. Falur o warhous14 Unlaw accss15 Trspass16. Tng of unnrd goods17. Dscon and sang of goods18 Rasonab acs by ppr ocr19 Rval om on warhous to anor140. Procdur on dlv of goods rvd141 Rval subjc o warhous rulaons142 Rval subjct o condons

14. Transfr from on govn warhoust

aor144 Rwarhousng14. Dspos of goods no r-warhousd14. Dlv of stors147 Duy to b pad on onal account148. Fotur o uncoctd goods149. Dlvr n spcal crcumtancs10. Tan o sals by ownr

11 Manuacur a vat warous2. Goods to b handld by onr

AR IIIO: A A ORA

13 Sps to b ntrd outards154 Ccaton o ma15 Rsrcton on caa coasts

15. Expo o can oods rstrctd157. nral rovsons for loadn and xpoaon158 Cossonr may rlax condtons o smn59. Vsss loan goods to procd drc10 Psson o uoad goods loadd11 Fortur on brach of scons 14 o 13

P.N..C.L. .

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PNDL 33 6

CUOM ECE REVENVE ERVCE 1993

ection

162 Bonds163 Oences wi bonded goods164 Failu o expo165 Soloading o bonded goods166 Soloading o nonbonded goods167 Sipn o sores168 Drawback and ransipmen goods169 Loading o goods oer an cao or sores

170 Expo goods sod a risk o expoer

AR IXUSTOMS DARURE AN CEARANE

171 Clearance o aircra and ships172 Maser o deliver conen173Clearance in bls174 learance o be produced on demand

75 Goods no conained i conen oreied176 Failure o produce goods177 Decienc in sos178 Faure o se down ocer on deprre

ART XTOS: OAT A

179 Deions

180 Ara and sps m ouside G181 Peission uired for cosig re182 Cosing sip o disl nme183 Coaswise cargo ol o be cied184 Deviaio om ig or voge185 esricions on deling wh coswise crgo186 Proibied goods

187 Coswise passengers188 Maser o deliver ccoun of cargo before deprre189 Masr o deliver sie o arva190 Foreire o goods lwll loaded or uloded191 Commissioner ma va procedure

192 Power o S ec13 nr ouwards

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Section

7

CUSTOMS, EXCISE AND PREVENTE SERVICE

(MAGEMENT) LW 1993.'

P -POSTAL ANDRMOVARTCLES

194. Appication of post aces195 Regaons fo posta aices196. Detention and examination of posta ace

P.ND.C.L. 330.

197 Reva aices at ma be exempted fm pament of dt198 Pesons caiming exemptions to app

199. Cossionet gant exemptions2. Pesons above 18ea ma impo ceain aicles dt fe

P XxCSE WAREHOUSES

201. Bond b waehouse keepe202 Dt not paabe on goods waehosed203. Fre conditions

204 Resicons on emoval205 Remova to and om warehouse206 Revocation of apoinent of waehouse

P XII-CE: EMOAL

207 Goods oaded deemed del eed08 Ceicates209ega emoa10 Receiving wiout cecate211 Goods to be anled by owe

PART XIV- C: AlFAClJRR & WARO KR '

12 Licences to auace213 Faile to obtan icence

14 Licece appies to one eses oy21S Pblicatio of licences ated216 Disqaication o licence7 Tansfe of licence8 Tansfe to ohe pemises

19 Bookstbe keptInfoaton to be given

Cecaton of adit

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P.ND.C.. 3. 8

COM ECE ND REVENVE ERVCEMNAGEMEN 1993

ection

222 Description of pises, machines, etc., to be given223 Prescbed standards and necessary apparas224 Cossioner y staon ocer in facto225 ssistance to be given to oce

P XVE WEN GS

226 ohibited sales

227 Prohibited impos228 Penaltes229 eah waant230 Power to demand invoices and insct packages23 Waan by vendor232 avings233 egulaons

PART XVIPERS F FFERS

234 cers to have powers o polce235 Power to search peons236 esicons on search of ersons27 Power to aest238 Power t atrol freel239 Power t enter fato

240 Power to eane stock24 Power to seal o reses ldngs etc.242 Wrt of ssstanc243 Power to search preses244 Power t stop shps arcrft or vehcl245 Power to board sh or arra246 Power to seze abandoned shp or ircra

PART XVIIGEERA PEA OSS

247 eneral penalty248 Penal or forfeitre249 alse declatons, etc.250 alsicaon, alteratons etc25 muggling and oer evasos

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9CUOM, ECE AND REVENE ERVCE

MAGEMEN 1993

ection

Procuring anor o assis vasion53 Prohibion of convyanc of cain goods54 ohibion of road conscon nar bounda55 hoong of aras or shps5 hooing a cr57 ndr going d58 ndr going disguisd59 nnc i sizr

0 scu of ondr1 Prvnon of as bscon of ocr3 Imprsonaion of ocr4 ssmbling n goods5 ignling o ondr ng goods or sal unr prnc

7 arking of sizd goods8 Conclmn o goods9 Dnon and urchas o goos nocl valu270 Bib xoon c oi27 ng o is 27 muggling shs an ara73 cr of ship o aca la n sugglng74 gulaions o sl shps75 cncs o sall shs27 Conrol o sll shs77 oods ulall uloa78 hp od or o ung has79 as duis an pnals o ov aahn80 shmn

P..D.C.. 33

8 Dicors and rs o copns an govg os o

jonly and svraly liabl8 ailur o ng o3 Inrring cusos ar84 Inrring goods ound oang85 bn8 aving or public or

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11

CUSTOMS ECISE ND PEVIVE SEVICEMNGEMENT 993

Stion

320 oductonf documents321 Coes of docunts322 ransaton nto sh323 ames32 ent to roduce auort325 aster to aend before Cossoner326 ec ackaes deemed searae aces32 ccodaton of ocer

328 ecets329 uconed oods330 Dscretoa owers of Cossoner331 xsn os warehouses etc to contnue332 caton to and oners and nand waters333 cts of e Cossoner33 abt of Goeent335. euatons

336. ues b Cossoner33. ours of atedace338. Dou conce d339. ne ad ee30. Iereo3 ees d

P..D.C.. 330.

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P.D.C. 330 12

CstOIExcis PventivSiccntne inexistc

bjct anctin fth Sc

Mebehipof eSeice

CUSTOMS, EXCISE AD PREVETVE SERVICE

(MAAGEMET) W, 1993

prsac of Provisiona Nationa Dfnc Conci (Establish-nt) Pcation 1981 is Law is hrby ad

P IUSMS EISE EVEIVE EV

1. T Cstos, Excis and Prvntiv Srvic stabishd ndrsction 1 of Cstos, Excis and Prvntiv Srvic Law, is(PNDCL 144) and in xistnc idiaty bfor thconcnt of is Law is hrby contind in xistnc sbjct toth provisions of is p

T objct and ncon of stos, Excis an PrvntivSrvic, rfd to in is Law as Srvic", is t coct ndaccont for a dtis, txs, rvn nd pnaltis payab dr isLaw

3.T Srvic sha b ad p of

prson of Cstos, Excis and PrvntivSrvic xistg idiaty bfor coing into

forc of is Law or pblic ocrs and pubic institions at b trans-

fd or scondd to Srvic; and

c ohr prsons who ay b ployd by h Sric

Te Bord. 4 I) govng body o h Srvic hall b h Custs

Fuon ohe Board

Eci and Prvntiv Sric Bar rrrd t in i a a Board"

(2 Board hall cnt a Chaa ad i r n apintd by uncl

h Contrllr and AccuntantGnralc Cission Cut ci ad Prvniv

Sric rd t in a a Cinr

( Chairan hall hld c n uch t and cnditin sric as Cuncil' ay dtn

5 Board shall:

() sr th fcv and iu cllction of all dtas and pnalti du to h Stat undr rlvant lawshat ar for h ti ing inforc

gnrally conol anagn o Sric onatrs of policy subjct to prvision is aw

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1 PCL

CUSTOMS, ISE ND PEVENTE SECEMNGEMENT 199

appoin proe and discipline including disss oemploees of e Seice

d draw up a sche of serice prescring e e andcondiions of seice as well he muneraon of eemploees of e Service

delii cuoms surveillance zones approe ues forcusos purposes and uild and manage oveenwarehouses for he purposes of is Law

make recommendaions o he Secrear on policgoveng cuso and excise duies sales axes well

as oer imposs and exempions as e reuiredfrom imet ime andg ensu a all auns colleced e Serce are pad

ino e Consolidaed Fund uless oeise provided law

6 memer of e Board oer han e Comissioner and eConroller and ccounan-eneral shall hold oce for a period noexceeding ree ears and shl on e expir of a period e

eligile for reappoinmen u or no more an ree es7 1) Board shall mee a such mes and places as e Chaima

a deeie u shall mee a leas nce ee ree os2) special meeing f e Bard shall e called e Chaima

or a rson cig as Chaian

3) ee meeig o he Bord a which he is prese echaan shl preside, ad in hs absence a member of he Board

apied b ose mbe pse mang eeles shl peside_(4) e u ee meeig f e Brd sh be e5 e Boad ma ime co-p a pers o c s a

adiser is meeig bu n pers so co-oped shall be eild ooe a he meeig maer decision b e Bad

( e alid prceedgs o he Boad shaH beaeced b cac i is membeship r b a defec i he

appe o a is membes(7) ubec e pisis is Law, he Bad shall egulaeis w prcedure

e Board ma r e discharge o is ucios appoicoees ad ma assig o such comiees such ucions as eBard ma deere

Tur ofof ofMbr ofth Bod.

Metig fth Bod

ttef he Bd_

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PDC 330 4

om-issior.

Duy of thossor

Dputyoissio

opowth orgistios

t h

srv

t

USTOMS ESE ND PREVENVE SEREMNEMENT LW 99

9 e hed o e Sevice hll be the Cooner o tom,Excie n Preventive Sevice who hll be ppoined by e Council.

0 Subject to e direction o he Bord on mtter o eComiioner hll be reponible or te dy-o-dy dminttono the Seice.

ere hll be De Coiioner who hll be ppointedby e Council.

2) e Deputy Coione hll ed e Fnncil nddminitrton Oo Ree Monong d Plning nd

evenve epn nd c oer epnt o e Seice eCouncl o te recondtion o e Bord my direct nd hllpero uc nction the Coiioner y in conultion wthe Bord rect.

2 Te Publc Servce nd oer orgnton ll co-opeewt e Comioner to enur te optium collecion o llcuom nd exce due nd oer xe pyle uner Lw.

3 (1 Te Bord y engge uc y be nece ore proper n ecen dcrge o ncon.

(2 e Bor y upon e recoenon 'o eomoner engge e erce o uc conul or exper y e necery.

(3) Suc conul n exper ]] be engged on uce n condon e or y eene

(4 e Bor y delege ny power o pponen coneed

on y th econ o he Coioner4 (1) ere ll e Sec o e Bo wo l e pponte

y e Bor.2 e Secrery o e Bor l rge e une o the

Bor n cue o e recore ep e nue eeng o lle Bor

Administ- 15 e drve expene o e Sece clung ltve

lre operon oter owce ue nd penonpyble in repec o peron eploye y e Serce ll e crge on te Conoe Fun

Funds o th

6 1) e oeen y proe o e Serce one requreor crrng ou e uncon o e Serce n uc u eSecrery y er coulton w e Counc gree eng urequeed by e Sece e oeen

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PNDL 330 16

Acc

se asses dlbes.

Re'lts.

CUSTOMS, ESE ND PREVENTIVE SERVICEMNGEMENT 199

(6) Te Chie Iteal Adito hal ed a cop of each repoppaed b him der i eco to each of e foowig

) e Secetab the AditGeea ad e Chaia of e Boad

21 (1) Te Seice ha keep ppe book of accot ad popereco i elatio to t ad e accot book ad recod of eSeice ha be i ch fo a e Aditor-Geeal ma appve

2 Te acial ea e Sevice hal ed o e 31t da ofDecembe i each ea(3) Te book ad accot of e Seice hall each ea be

adited b e AditorGeeral) Te AditoGeeal hall forwad a cop of the epo to e

Cocl wi the th of the ed of each acil ea(5) Te Sevice hal keep epaate ecord ad accot for

) dte taxe nd alte collected ad paid ito eCooldated Fud; and d proided for e dintratio of e Serice

under ecto 16 of i w22 1) All ght et nd property eted i or i y aner

held o behlf o or r e pre of the to, xce ndreete Srce iedatel beore the coceent of i w

hall be eted i the Serce2 All lbltie and oblgton ubtng gnt the toxcie ad reete Serice meditelly before the coenceent o th w hll er e coenceent contnue to btbetwee e Serce nd e oer prt

l aet o e ertwhle Border urd o the hanAed Force hll et n te Serce

23 Te Secretry o te recoendtion o the Board y byleglte tet ke regulton to ge ll eect to eproiio of i w ad n prticlr bt wthout prejudce to egeeralt o the regog prode or

() e delttion d cotrol of cutom urellcezoe

the cotrol d pprol of route or cuto purpoe

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PNDL 330

CUSTOMS ECSE ND PEVVE SEVCEMNGEMENT 199

e class o descpion o goods which may be manuacud in waehouses and e condiions subjec o which

and he manne in which ey may be manuacued;d e conl and emen o goods in cusoms aea,

indusial e zones, nie zones e s, andgeneally o e eece asessmen colecon andpecion o cusoms and excise enue as well as oeaxes as pescibed in is Law; and

e e ees and chages o be paid o e Seice o any

seices ndeed o o epenses incud on beha ooe sons.

P S D ESE VISIS

4 Reguaions may pide o e imposiion o aes duiesd aes on such goods as may be pscbed

(2 Txes, duies and aes on e pescbed goods may

ncludea) cusoms duies

(b excise duies

sales ax

d ehicle imoaion ax

e specia ax; and

any othe ax o duy on goods escbed by aw3) Fo customs puposes gulaios made unde is Law sall

ivide the duies chageable in elaion o each iem o goods ino efollowing caegoies o duies-

(a) impo dues on goods impoed ino Ghaa(b expo duties on goods exd om Ghana

(4 Regulaions ma povide-

a) o e iposion o aious aes o ses ax o sucgoods as may be pescibed .

(ba axes, duies ad aes sall no be chageale on sucgoods as may be pescbed

a goods i respec o wich gulaions ae eenmade unde is Law sal be classied in such o asmay be prescribed

siinf s utis ngs.

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NDL 330

CUSTOMS XS ND PRNT SRMANAGMNT) W 99

sib t egulations may from ime to time sci goods at may bconcession-

admidat

cocessionaryratesofduy.

Extios,rissiod rd

ed exO

HzeCtyDescp

d gSye

Det e

Te Coissionr may accordace i pisions of eInestmet Code 5 (PND.C.L. 6 orany oer enacment fore time being in foe grant eemtions m dues and taxes specid i e Code or in at eacnt in sect of aproedineset poject or goods as dend in at Code or enactt.

Poided at no pision of s La oer tan c imposes an obligation to pay duy sall in any ay be aected by egranting of an eemption and l oer respecs is L sall apply if er e no eemtion fm liabiliy

2 Te Secreta may by or under s L eempt ay stattocorraon institio or indiidual om e ayment o dutis andtas ordinaly payable under is La

Te PN.D.C may rmt or auos te rend ole orin rt of n duy payable or d by any erson if t is satised att s just d equitable to do so.

4 Te rsson or rnd y ly ter to scc nstncs r gnry or n rspct o scd class.

5 nstd kn rsson or rend e P.ND.C. ay fstsd that t s st nd utb drct that er shal be d to arson to who th ods n quston v bn sod or transed nount nt xcdn that d r statd to ae bee pid on tms du.

Rlatns ay rhbt th ortaton or exoation o sucds as ay b rscrbd

Exct s ohrws xrssy sced in hs aw or n yothr nctnt r h t bn n oc n count, custostr taxs d rts rovdd t b osd undr is aw ndstatstc nocrs sha b n cnort wth the "Hnsdomod Descto and odn yste aso kow as e"Haonsed Syste, to th xtnt ovdd n t nd as aprovd byth ustos Cooerto Conc on 4th Jun

For Custos uroses th o mport goodssall be e trsacton vlu tat s c actlly id orayab or te gods wn sod n cont o orn or expor nto

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19

CUSTOMS XCS AND PRVNV SRVCMANAGMNT) 1993

NDL 330

Ghana and adjusted in accordance wi e pvisions f secton 35 ofis Law except-

(a at e sale or price shal not be subjec to any conditionor consideration for which a value canot be deteinedwi resct o e goods being valued;

(b at no pa of e proceeds of any bsequent resale,disposal or use of e goods by e buer will accedirectly or indiecy to he seller uless an apppriateadustnt can be made in accordance wi section 35;ad

c at e buyer and seller not relaed or whe buyer and

seler e lated a e sacton value is acceptable forcustos purposes under substion 2 of is section2 deeing wheer he ansacion value is acceptable

for e purse of subsecon 1 the ct at e buyer and e sellerare relaed win e meaning of is section shall not in itsel begunds for regarding e transaction value as acceptable in such case

e circumstances surrounding e sale shall be examined ad etransaction value shall be acceped provided ha e relionship didnot inuence e prce and if in he light of infoation provided bye impoer or oherwise obned e Cossioner has grounds forconsideng a e laoship uence e prce he sh coice

his grounds in wrng o he iporer who sh be give a mxmuo iry days o respond

3 In a sale bewee relae persos e rsacio ve shllbe ccepe d he oods vlue i ccorce wi secticn 2 (1whenever e iporer deosres he vae cose proxmaes a the e o he vuon o

he ransco ve n ses o reed buers oidecl or sr oos or expo o e counry ooi o h or

b he cos e o ec or sir oods seeed er secon 2 or

e cusos ve o ec or slar goos s eeeer seco; or

e rasacio vle i se o nrelte bes orexpor o e conry wch wod be idenc o eipoed goods excep or havg a ren cuntr opodcion provided e selers in a wo rscos beg copared re o relaed

4 e conios provided sbseco 3 re o be used ahe iave o he ipoer an ol or puroses o coprso

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NDL 330 20

vo

t o

CUSTOMS, XCS AND PRNT SRC(MANAGMNT) 1993

5 For puss of is scon prsons sall b ddo b ld onl if-

(a) ocrs or dircors of on anor's businsss(b lgall rcogisd pn in businss;

a mplor nd mplod n prson o dirc or indircl ons conls or

olds 5 pr cn or mor of osanding vong socor sas m

e on of rnil nls or b of m r inl nlld

prsong r ic ory r mm of l

0 ( Wr cusoms vlu of p B rnd undr pvisions of scon 29, cs vlu b rnscion valu of simlar goods sold for po no and pod or bou s i s goods bing vl

2 n ppling subscion ( of his scion ransciovlu of similar goods in sl h s corcil lvl d isubsnill s qni s h goods bing vld shll b sdo din h cso vlu

3 r no sl is found rnscion vl of similr goods

sold din comial lvl or in din quns or bohdjusd o ccoun of drcs rbb o co lvlor o qi oro sll b sd providd h 1 djsmn mb md on h bss of vilbl viOnc hich cr sbliss1 rsonblnss nd ccrc f 1 djus hr h us lds o n icrs or crs in vu

4 Wr 1 coss chrgs rfd o scon 35 2 rincldd in h rnscion vl n dn shl b d o k

ccoun of sgc dirncs in sch coss nd crgs bwn imor goods nd l1 smlr goods n qusion sig fdcs i discs nd ds f rso

5 Wr in ppling is scion r n on ranscion

v of simlr goods is found, 1 los of sch vl sll b sdo dn l1 cusoms vl of impord goods

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2 ND. 3USTOMS XS AND PRVNT SR

(MANAGMNT) W 1993

31 If te custms lue f e impoed goods cnnot be deteinedunder sections 2 n 0 e cstoms lue shl be determined under

secon 2 or where e customs ue cnnot be deteined undert secon en under section except t t e request of eioer e order of pplcon of sectons 2 n my beversed

32 Whe e mpoed goods or identicl or siilr medgoods sold n e country e condtion s mpoe e customse of e imrted goods under s secton shll e bsed on nit ce t whch e imrd gods or encl or sir imr

oods sold e gtest gggte quntty t or out e t mtin of e goods being lued o who not ltt ons m whom they uy such goods suject to etonr e fllwin

(a) eher the comissons usully pid or gred t e idor e dditins usully mde for prot nd eerexeses in conection with sles such cunt fimoed goods of e s clss or kin;

(b e usl costs of trnspo nd insurnce d ssocitedcosts cued withi e cout

c) where pproprite he costs d chrges refeed to inSectio 5 2 d

C te custo dties nd other txes ble i repect oe moti or se of e goods i te cot.

2 We nier e impe gods or deicl or siilr

poed goods re sold in e count in the condit s impoeden f the iorter s requests te custo ue shl e bsed oe ut ice t whic e imoed oods er er rocessig resold te gretest gregte qutit to sns i e conty whoe ot relte to te esons ro who tey bu such gods duelwnc beig de r e vue dded by suc rocessng

3 I detemiig e le of identic goods or similr goodsgds produced by dret ero shll e tke nto ccot ol

wen ere re no iecl gods or similr goods s e cse berduced b e se eso s te gods bein lue.33 1 Te customs lue o imoed goods dr tis secto

s be bsed o comuted le.2 Comute lue shll cosst of te tot o-

(a) he cost or vue of mis n fbrictio or oerrocessg emploed in pducing e imoe goods

tn fvf gs

ds

Cto

vauem

@siW

g

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P.ND.CL 330 22

USTOMS XS AND PRNV SRMANAGMNT) 1993

b) n mont of prot nd general exnses eqa to tsll reected n sales of goods of te s css or

knd e goods beng aled whc are mde b pdce n e contry of expoton for expo to econt of mpoton; and

( e cost or ae of ll oer expenses necess to reecte alton opton nder secton 5 2 of s Lw

i- 34 If e cstoms ale of e poed goods cannot be detenedsi's v. nde secons 2 to of ts Lw or were tere s dobt or where

e cceptance of the declad le wod slt neqes or endangerene te cstoms le sll e Commssone alest 35 (1) In deteng te cstoms le nder e psons ofv Secton 2 te sall be dded to te pce ctll pd o

pble for e mpoed goods-

e followng, to e extent t e ncd, ctallpd or pble for e goods-

( comssons nd brokerge, except bngcommssons

te cost of contners wc re treted s bengone for cstoms prposes goods n qestonnd

) e cost of pckng weer for bor mterls

b e le pporoed s ppropte of e foonggoods nd seres were sppled drect or ndrectl e er fe of ce or t redced cost n conectonwt te redcon d sle for expo of the mpoedgoods o e extent tt sc e s not been ncldedn te pe ctll pd or pe-

) ters compoents, ps nd slr tesncorported n e mpoed goods:

toos des ods nd slr tems sed te

podcto of e poed goods) terls onsed n te prodcton of te

ported goods d

engeerng deelopet rtwork desgnwork d ps nd setes nder tken elsewere oer n n e ont f mpotonand necessr for e prodcon of te mpotedgoods;

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3 PNCL 33

USTOMS XS AND PRNT SRMAGMNT) W 1993

c yaltes and lcence fees related to e goods bengvlued at e buyer must pay eer drecy or

ndrecy s a condton of sale of e goods bengvalued to e extent that e royales and fees a notncuded n e prce acally pad or payable; and

d e value of any pa of the proceeds of any subseuentresale dsposal or use of e poed goods at accesdrectly or ndrectly to the seller

() Tese sha also be ncluded n the cusoms value

(a e cost of anspo of e mpoed goods to e po orplace of mpoaon;b loadng unloadng and handlng charges assocated w

e ransr of e mpoed goods to e por or place ofmoaon; and

c e cost of nsurnce.

3 Addtons to e prce actuly pad or payable shall be made

under s secton oly on e bass o objectve and qunable data

4 No ddtos shall be mde to te pce acally pad orpyable n determng e csto lue ecept as povded n hssecton.

36 Where e conerso o cuecy s necessa for thedeternton of te cstos e, e curet rte echange asdetermned by e B o Gn sl be used.

37 e e o goods epoed shll be the cost to the purchserabrod cdng regt, chrges ced r trnspo p to the potr plce o epoto, rbor des d loadng chrges ad ll othercosts prots, chrges nd epeses d dtes, ccg up to the ptere the goods re deposted bd te eporg essel, rcrr ecle at the plce o depre ro Ga

38. Where ecse dt nd sles t re leed s percetges of

sellg pce, seg pce es-(a n relton to cgrettes locall mnucred-

) e e de b e nuacter be epce use f ecse du, ad ses at whchcgtes of e same rand, wet qual ddescrpon a nl sold b eac or

Ra Ehag .

D pvl.

D

llgp

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PNCL 330 24

Anf ccs

wb

Cl fwbk n

CUSTOS XCS D PRVNV SRVC(ANAGNT W 1993

(ii) if it appears to e Commssioner at e pceso declad is less an e cost of manufact

of e cgaretes togeer wi e excise dutyand sales on it and all pts taken or to betaen by their manufactr the sum which inthe opon of e Commssioner is equal to ecost togeer wi e excise du, ses tax andpts;

in relation to oer goods locally manufactd(i) e pce delred by e mnufacturer to be e

pce exclusive of excise d nd sales tx atwhich goods of e s bnd qality nddecon oy sold by e ufrexfact or

(ii if it appe to e Commssioner at e pcedeclad s less an e cost of e manufactof e goods exlusive of excise duty and salestx on it, and all pro taen or to be taken byeir manfactrer a sum whch, in e opiion ofe COssoner, is equal te cost togetherwith te prot.

39. Where goods to be delivered in pursance of a contact, andon or befo te da of heir deli e new dut is mposed or the dutyon em is ncreased reduced or voked in accoance with his Lawor an other enactment-

(a) e seller shall, in e absence of any agreemet to econtra, be entled to recover from e purchaser as anaddition to e prce a sum eu to the amount pad bhim a sult of e new or the ncased duty and

e puhaser shal in the absence of any agement toe conta, be entitled to recoer fom the seller, or ifhe has not ady paid e pce of e goods to e seller,t deduct fm e pce, an amount at e seler ma

cover as an excess du as a result of he reduction orvocation f the dut.40 Regulations may prescbe tat a drawback of e whole or a

pa of y duty or tax paid a be grated on goods as may be pscbed, and the conditions under which e drawback ma be allowed

4 (1) Eve sm f mone due for drawback and eer suof money due upon any debentre, certicate or oher instment for

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25 PNCL. 330

CUSOMS ECISE D PR SEICEMNGEMEN W 1993

e paynt of money out of duties excise duty or saes tax sh be by the Coissioner on e proper debenture or oer document

cied by e proper ocer2 e owner of any goods entied to drawbac sh me and a decaration on e debent at e conditions under whichwbac is owed have been ed d at at e of deive or

g of e goods or of eir ent for drawbac as e cas may bee was an ontinues to be ented to e drawbac on em and in ecase of goods expoed or shipped as stores at ey have benaly expoed or shipped as stores and have not been ted and

not intended to be reed to Ghaa() e Comissioner may requi e owner to pduceasfactory evidence of e anding out of Ghana or dispos of anyoods expoed before certiing e debet

4 Al cams for drawba sha be made within a riod ofeve ns reoed om e date of exportation of e reativeoods or e perfoane of the odtions on which drawbac isowed as the ase my be

5 All ims or oerpymes r rends o ny uty pid shalbe de wii sx yers fm e ed of e nia year to whhe lim relaes

6 Te Cosser shl ret y moey wih has beeoerpid s y e rper omet r e oerymet sceied y e proer er

42 l e s re e ssft f he Cosser Drwbck y os er be duly sed r exp or or use s

ff

s

stres e eer ere or er exp bee desryed y bdedcide rd e rr r s, r e ee merly dmedo rd e rr r sh y drk r lle pyle espe f e s sll e yle s ey d ee llyee r sed s sres:

2 Sse 1 s se shl ly ly e se ogods merlly me o r e rr r sh ey re he se he Csser de d bdoed o

e ee Te Cmisser my m e ero

ured der se s mer s he my k eessryor d e rss s se

43 ( ere y hs ee shrtleed r refded error e ers o suld e e mu sholeed or to

Dy shrleed rreded er.

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PNDCL 330 6

Go ot toatosos

T ofty togo dtypayl

CUSTOMS XCS AND PRN SRC(MANAGMNT) W 1993

who e rend has been ade in err shall pon written reqestade to hi by the pper ocer, within hiry days of e receipt of

the qest pay the aont sholevied or rended error defalt of payt wiin iry days e pper ocer

shall tae adeqate eass ens at e on does not trsactny bsiess wi e Seice and shall rese ent of any goodsconsigned to hi or prevet any shipent by hi n e antsholevied or rended i er is paid and the person shall inadditio incr a nalty of two hdred percent of the aont.

( 1 any goods ordinaly liable to dty at a given rate

allowedby law to be eted or delivered at a lower rate of dty or freeof dty o ay scial conditios or for se for so special prposeor becase ey are e propery of or intended for se by a particlarperson or nctona, hey shall be forfeited if

( sch condtions not observed or(b) he goods are at ay tie win two years of the date of

iporaton or delvery sed or ay pose other than

e specied prpose; or being good enered or deered ecae tey are eppe o or eded or se y oe parcla peoor coary ey are sod or traserred o any oherperson

Were e goo e oed e oer or perooang deey o e ad ay ero o s kownglcocee er e cor o e coo or or oe prose

oer a a eced or ay ay coa o s eco aincr pel a ea o er ce o e paybe one goo

3 e r or peo o o e goos hae een deleedsall o ed rodce e o a oer or oese acco ore o e co o e ooer e perod o oears a e s o ce or acco or e e al icr ealy o eceeg per ce e aae

T IIIUSTOMS DTES

45 I Al goo eoe a areose or oer plce oecrit o pae o co dt o ter rs poaoor wic a e poed or epored and ae o beeenere or e in Gana or or eporaton sa o eng etered

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PNDC 330 28

Go oru

asid.

Exg,s ases

USTOMS, XS AND PRNT SRMANAGMNT) 1993

place o spment e pper ocer or in the case o expoaon bypost to e pper postal auoty beore eir exportaon uess e

Commissioner in his discreton waives is condion in any csewhere his oipnon it y be unasonable or imse hdship

47 ( e Comissioner may give pession to impo any goodswiout payment o duty i he s sased at ey are impoed ortempora use or purpose; oly except at gulations may prohibite impoaon o any goods or classes o goods under is secon ormay provide at e goods shal subject to such prorton o e

duty eon

may be specied(2) No goods shall be impoed under is section uless-

(a ey are expoed wiin ree ns o e dte opermission to ipo; and

b e person whom e rmission is given deposits withe Cosioner e amount o the duy on egoods, ogives secuy or e duy s the Comissioner my

deerine) e Cosioe y on povison o ion seuy

hee he so eues, exed e peiod o ee os ee e ssised t he oods re e onde pope o ode in e useo erso on tepoy si to Gh

4 I the goods e no epoe iin e eent me eeposit he y he Cossioe s e oie o secu see given e ipoer sll p o e Cossioe e duieso e oods

I e oos e epoe e een e ess e ede o e seu ee

8 Goos eee o shipe o s ou G ccodace h euo e ue s s e eepo pyent o po ue

9 Suet o e oseve e epoe o e posos os Lw e oos o o o u s e ceupon-

goos eee ue od o epoio o use s i's o sps soes d suseuety poved o esisco o e Coissoe o ve ee uexpoe o dd soe pe ousde G opoe s soes

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29 PNDCL 330

USTOMS EXSE AND PRETE SERE(MANAGEMENT W 199

b goods remaining on oard an imporng aira or shipfor expoaion or use as sos on e impoingairra or ship

ess e Commissioner has asonable gnds o beliee a anyieny in e goods has arise om illegal absraion in whihe duy shall be paid on e deieny by eir owner

0 (1) oods impoed ransi or in anshipmen or as e bona e sores of any airra or ship shl be duly reexpoed wiin suhi.t as e Commissioner may allow} l 2 Te expoaion of goods sied sbseion ( 1 ) shl':

made in suh er and by suh roues as shall be deermined e. ' issioner3) Te goods shall no be deemed o be goods prohibied o be

pored or expored unless ey are expressly prohibied bylaions o be impored in ransi or in anshipmen or as airrasr ships sores

4 Tis seio shall be sube o he provisions of any enaen prohibiing e impoaio carriage oaswise or expoaion of

goods.. l No laim for abaen of du upon goods impored ino

hana shall be alloed on accoun of damage unless e laim asade on e rs exanaion of e goods, or unless i is proved o esaisfaion of te Commissioer a e damage was susaied beforee ere delivered ou of cusoms col.

2 ubjec o secio 2 e daage ssaed b an goosshall be assessed b e Cossioner o a llow abaen of

e du i propoio o e daage.3 No clai for abaemen of d on accoun of damage sl

be alloed i respec of obacco, cigars ies ad spis.2. ll goods erelic, jesam, osa lagan ad rek broug

Rxr oss sos

btn ty

ericinor comng ino Gaa sll be subec o he sae d as silar n

emengoods impoed io Ghana, ness i is so o e saisfacion of eCommssioer a e are damaged

2 No claim for abaten of d o accou of damage sallbe alloed in respec of an oer imoed goods ece on pof oe saisfacion of e Coissoner a he carer or isurer ofe goods as made alloae o e impoer i respe of edamage and e abaemen shall o eeed su proporion ofe u as e aun of e allowace made bears to e value ofe goods undaaged, calculae i ccrdae i e regulaio

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PNDCL 330 30

Rmssono oslt odsod

Rmono ndo pndgd

mpn ceU

Eempon

CUSTOS, XS AND RNT SRC(MNAGNT) W 1993

53 (1 Whe ay goods a lost or destyed by accidet

( o board ay aircra or ship or i ay customs area or warhouse or

c) i ig loadig em ito or delieg them omay custo aa or wahouse,

the Coissioer may remt or d the duty due or paid o emif satised at the goods hae ot bee ad will ot be cosumed iGhaa

(2 y goods which a abadoed by their ower as ot wore duty while the chage of ay ocer may be desoyed or oerwise disposed of as e Commissioer shall direct at he expese oeir ower ad e proceeds realised paid ito e Cosolidated Fud

54 (1 he Cossioer shall ret or d e duty payable opaid by ay perso o goods pre-etered uder is aw

( i he is satised at the goods will ot be impoed ito

Ghaa by reaso at they are lost or destroyed or for ayoer reaso or

i ay case i the goods are ot mpord ito haawithi twelve moths aer they have bee pre-etered

(2 y goods the dt o hich is retted or reded derthis sectio shall aer the ressio or red be treated as if e hadever ee etered

PT VXE UTE D E X

55 Excise duty is payae o all ocaly uactred or prodcedgoods ess the goods are eept rom e dt.

56 (1 O a applicatio to the Cossioer ad sbject to suchcoditios as he ay ipose o excise d shaH be payable o ygoods maacred i Ghaa ad

()shipped as stores or cosmptio otside Ghaa o ashipor aircra proceedig to a place otside Ghaa or

expoed by their maactrer

if they re shipped or exported i accordace ith the pvisios ofthis aw ad withi seve days or such rer period as the properocer may by otice i wtig aHow rom the date o their deliveom e facto or arehose

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31 PDCL 330

CUSTOMS XS ND PRVNV SRVCMAGMNT) W 1993

No exse du sha pad on

( goods deered for shipmen a sores for us ousde

Ghana on a shp or aira roeedng o a pae ousdehana; o

b goods delered for expoaion and duly shpped or

c) goods peed o be used free of duy and duy so used.57 se duy os du sh paid by e farer

e Commissoner before e goods are deered from hs faory orm a wahouse f ey ar goods permied by he Cossoner o wahoused wou paymen o dues on em or befor ey a

sed by e manufarer n hs faor or n a warehouse for anyuse or oerwse as speay ped by aw.

Te Commissoner may defer e paymen of duy on suh as he may alow f e manufaer ges he seuriy by bond

; r oese as he Commissoner may requre

Proded ha n ha ase al dues whh hae beo duewin any mon or ay oher peod a may be presrbed shall be

aid o e Coissoner whn wenyone days of he las day of eonh or oher presbed peo.

3 Eep whee ohe prson s mae by law o peiodalesby mauaers ee manarer sha whn en days ofe lose o eah moh o any loe erio ha ay be presbeele o he omssoer e aed fo1 a aou o

() aeals o eee o hs ao

b al esabe oods mauare eleed usedemoe o o rm aohe ao o o o om wae-house os by eapoao eakae O ohe ause oohewse sosed o a

any dues whh hae beoe ue o hae been adung a moh o oh esbe peod on anygoods manufae by hm

shall sn a deaaon a he oo o he aou ha a e

ariulars onaned n ae re 58 ay oos labe o se u ae los o esye

() befoe ey hae bee deleed m a aor or wae-house or

(b) n remon hem rom a aor o waehouse o

xs dts aa

essonfo gdsost odstod

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PNDCL 330 2

ed exss sok

iono le x

lulono e

When le ispe

SOMS, IS ND RVNIV SRVI(MNGMN) W 1993

(c) in shing em for exoation or for use a stores or

d in e coue of deive om or receiving into anyfacto or wahouse

e Commissioner may mit any duties due on em if sased ey have not been used or consumed in Ghana.

2 If a manufacr ishes to desoy any goods liable exciseduty before they have been delivered om hi facto or m a wahouse ey may be destyed subject any dictions which e

Comissioner may give and uon eir destcon in accordancewith e direction e dut on it shll remitted.

59. (1) y manufacturer or warehouse keeer who fails to duceto any roer ocer on his quest any excisabe goods manufactdor warehoused by him and not delivered or used in accordance withis aw shall immediately ay e Comissoer e duties due onthem excet n resect of an decency show to e satisfaction of

the Coissioner to due to evaoration accidental leakage or oerunavoidable cause and n addition to aing e duties nd tes one goods he shall incur a enalt not exceedng ree tmes the dtiesaable on e goods unacconted for

2 If at an time e qantity of excisale goods found in anyfacto or arehouse s greater e qutit hich out, accongto the books of e manufactre or warehose eer to be there emnufactrer or rehouse eeer shl icur enalt ot eceedgthree ts, the dtes aable on the gods fod excess, less heexlis e exces!}o the satisfacto of the Coissoer.

60. ) Sles tx shall be aale o l loca mfctd orroduced goods s ell as goods orted ito the coutry unless egoods re eemt

2 Sles shll be ble o goods gie as gs or used for

rotocol and sles romoton uroses61. Sales tax shal e calcuated o e cost of rodcton and rof

t margin

62. 1 Sales tax shall e aable on the sales rice of all goodsrodced or manufctud in Ghana by e roducer or manufacturat the time when e goods are delivered to e urchaser or at the timehen e rort in e goods asses hcheer s erler

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33 PN;D.C.L 0

SOMS, EISE ND REVENIVE SERVIE(MANGEMEN) LW 993

) Ses tax on locally manufacred or produced goods shl due and payabe to e omssoner un delve exfactry

J,r m a warehouse for consumpton n haa or for use n anoer" o(3 Sales ax shl become payable n a case when e conract

e se of e goods (ncludng a hpuhase conract and anyer conct under whch ppe n e oods passes un sasfacon

i condo) provdes a the se pce or oer cosderaon shl; pad to e manufacur or pducer by nsals (wheer e

ract pvdes hat e oods are to be delved o ppery n e oods s to pass before or aer paynt of any or all salns) by producer or maufacrer tanto at e t each of e

salments becomes payable n accordance w e ters of e rac

(4) Sales ta sh become payable n a case where he goods areor use by e pducer or manfacrer of em by e pducer oruacrer at e tme e goods approprated for use

5 Unless goods are mpoed nto he country saes tax shlbeco payable by e mpoer or tranferee who takes e goods outof bond for consumpton at e tme hen e goods are mpoed orten out of arehoue for consmpton

6 Ue goods are od by a cened hoesaer, sale tash become payabe by h to te tme of dever to te purcaerd e ta shll be computed-

(a) on e du pd vue of te good ey ere mpoedby e cened oeler, or

b on the ce r ch te goods ere purcaed by telcened oleaer, they ere not mpoted by h,and te prce lude e ount of ece dute ongoods d n bod

7 Unles good are retaned by a oeaer for on ue orfor ret by h to other ae ta a becoe payabe b telcensed hoeer at te te te goo are ut to on ue or rtnted to others.

8 Ecept otere rovded th secton, ae ta cbeco due and aabe ha be pad o te Cosoner thneen days aer the end of te on t becoes due and payable

6. Regulaton ade under s La-(a shal sc the rate of aes ta payable on goods

mported or produced or manuacred ocallyb may secfy goods eemted fro payment of saes ta

Res Sle adee;

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PNDCL 330 3

Flingrtus on

locam-uact

g

eceipt,etc

egitionof wheeer nreer

CSOMS ECISE ND REVENVE SRC(MGEMN) W 993

64 () Evey person o oganisaion o enerise eqired o py

sales ax shall wiin en days of e close of each mon o any longepeod a may be pescbed by he Comissione make a e etof his axable sales fo e as peceding n which sha inclde

e descpion qanity and sales rice o ve of anyaicle sold prchased, eained fo se by impoe owhoesale o manface o podce in espec ofwhich ile has assed as e case may be;

(b e dae of e ansacion;

c nane and addess of e deale who was e ohe pyo he ansacion

(d e amon of e sales a payable on e anscionand

e sch oe mae as may be escibed by eglaionnde is Law

6 () Eve manfce, podce o wolesale deale shll giveo any eail ade o oe wholesae dele ese of eveansacion beween em imediaely e e conclsion of eansaion a eeip o oe domen seifing e pie o vaeas case my be e ime of e nsion and e amon ofsales a ayabe on

Eve eson o whom ees o oe oes ave beengiven e sbson sl en e ees o domes d

sall wii weyoe das ae en o mo s o eoissione coes of i eceiv b ng e moh

66 ( No wholesle dele o ei e sl a o nscion nde is Lw ness e s bee egiseed b eCossone

Te oissone shll no egse woesale deale o el e ess e s sised s dee o de nins

eods s o s e s 3 Sbje o e povisions o seo 68 e Coissione

ay ese o egise a woese dee o eail de

eution 67 ( ee s n dob as oo ubt

whee peon is a eail ade a wholesale dee o

b wee peon s engaged in ng on e bsiesso bo ele o de o

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5 PNDCL 330

SOMS, EISE ND REVENE SERVE(NGEMEN) LW 1993

c) wheer a person refeed in pargraph b is for epupose of any provisio egaged i caig o e

business of such tader or dealer as e case may be; ord e sale price or value of a arcle; ade wheer or not an aicle is an aicle to which s Law

applies e doubt shall be resolved by eCommissioer

68 (I) here any person is aggieved by a decision of eCommissioer under is P he shl withi twetyoe days aerbecoming aware of e decision lodge a foal appeal wi the ax

ribunal for deteiatio(2 here ere is no appeal from the decisio of eCommissioner his decision shall be al

Notwistandig ay appeal made under subsecto ( etax i issue shall be paid in accordance wi is Law and aer edeteiatio of e appeal any red or balance payable as the casemay be shall be paid wiin such time as may be specied by the axribunal

69 () For e purposes of is Law e Commissioer may- inspect e business preises or residece of ay manufacturer producer, retail rader, wholese dealer or ayother person nd exaine at e preises or residencey books or oter docuets kept ere by e mauactrer, trader dealer or perso

request i wrtig ta the nuactrer, producer trader,dealer or perso sh hm wiin e period specied

i the request ny books or docuets specied in it forexaatio at the oce o the Cossioner or at someother place specied by

y perso who contravenes subsection ( o tis secto comtsa oence and is liable o covictio to a e ot exceed OOOOOor imprisonet or a te not exceedig six moths or bo

PAR IV-EF FFENE AND PENATE EAT TO E

UTY AND AE T70 y person instittion or eterpise liable to e paymet of

excise dut ad saes tax who defaults i submittig excise duty orsles tax rets or bo on due dates shall icur cuir penalt oeen per cenm o the amount due and payable or the mon odefault

Alanstdecsion ofCos

sioer

Ispectioof emses

Def he sb-msso ofsle t

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YUCL 330 36

Failue opay exciseduy and orsales x on

due daes

False adeepve

Eie dale leeeae

Falu apeed

Rea le

uue

SOMS, IS AND RVNIV SRVI(MANAGMN) W 1993

(2) Where any person institution or entese liable to pyexci du or sales ils pay e es scied i sbsecton ( );its licenc to mnufacture nd recogntion shl be widrawn and eperson istttion or entese shall cease to asact y business ordeal in an ner wi e Serice unti all e nalties hve beenpaid

7 Any peon maufctr producer or entese liable payexcise du or sales tax who fails to pay it to e Serice wiin eperiod pscrbed under is Law shl incur a cuia enalty of

eenr cntm of e amount due ad payale and shl i additionpay on t aount interest at the previling comi bak rte7. Any person who akes assents to or cquiesces in e aking

of flse or deceptive statent in a tu is guilty of n oence whether or not prosecuted shall e iable to a penaty of r cntof e aout of e Excise Duty or Sales tx at should have beenpid i spect of e od covered by the ret

73 No manufacturer or rsons lile to py excise dutY or salestx or o sha be dmitted to trnsact y usiness ith e Seiceuess the peron or nufcur produces tx clernce ceictessued in resect of hmself or company or enterise

(2) A tx clernce ceicte ssued under his secton my beld or such perod d or sc purposes s m e deteined e Comssoer

74 ny mnufturer hoese deer or person le to e py-ment of excse duty ses tx or o o ils to eep nd mtanrecords to e stscton o e Cossoner sh e uil of oece nd shal hve his lcece recoto hdrn nd be edfro trscng ny usiness tsoever i e Serce untl hepures sel of su oece to the stsctio o e Commssioner

7 ) here excse dut or ses tx pe y producer or mnucrer or ny peo res upid er he tme thnich t s pae, hether or not distress is eied, theComssioer a, b notce in rtn ddressed to e producer ormanufacturer and delivered t s icensed premses voe ycence t mnuctre issued to the mnucr under s L

2) I er the revoction the producer or mnufctrercontinues to produce or mufcture any goods ile to excisedut or saes tx he d eve on iding or sistng hm pduce

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37 PNDCL 330

STOMS EIS ND REVENIVE SERVIE(MNGEMENT) LW 1993

o maufacte e goods commits a oece ad s lable o covctoto mpsomet fo a te ot exceedg twelve s ad t a e

ot exceedg ee huded per cet the amout of excse duty adsales tax left upaid ude subsecto ( ) of is secto

76. Where excse duty ad o sales tax o ay goods masupad ar e time wth whch t s payable, e Commissoemay wtg auose the levg of a dstess

(a)upo e maufactd goods, chattels ad eects of ermaufacte ad

b upo all assets, popey, bUldgs, facto, macheplat, tools, means of aspot ad commucato,accessores, amals, ad all goods used Ghaa emaufacte, poducto sale o dstbutio of aytaxable goods, commodty o tems foud ay pemseso ay lads owed by or use o possesso of suchmaufactrer or of ay perso o hs behalf ad o tst for hm.

2 Te auoty to dsta uder ts secto shall be efom cotaed te Fst Schedule ad shaH be a waat adauthorty to ley by dstress e aout of ay excse dutes o salestax due.

3 e dstress warrat so taken sha be executed o ony eassets of the maufaer d te Serce sha take possesso of eproperes speed subsecto ( 1 ) of ts secto exuse of alllltes

(4 For e purpose of leyg e dstess perso expesslauorsed wrtng under te nd of e Comssoer my executea wart of dstress nd f ecessr brek open ay buldg orplace e dyme d cl to hs assstae ny Polce Ocerad t shal be the duy of ny Pole Ocer hen rered to ssst he executo of n rrat of dstress nd n leg te dstress

5 e dstress so tke at the ost of s oer, be kept fofourteen ds nd f e ount due n respet of taxes, dutes d or

petes d the cost ad chrges of ad cdentl to the dstress areot the pad e tes speced uder subsecto may be sold

(6 Out of te proceeds of sale ere shal be pd rst e costor hes of and ndetal to e sae d keepg of the dstress adhe ext amout du n respect of dutes taxes ad peltes, ad eesdue, f ny shall e pyable to the owe f the thgs dstraed odead beg made th oe ear of e dte of sale.

Disaint orexcie/sestax orps

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PNDCL 330 38

aly oseon.

Tespayale oniedecles.

Eeons

AonlTaes

cse on eles

fopayn ose

SOMS, IS ND RVNIV SRVI(MNGMN) 1993

Where any property speced n subsecton seed n eexecuon of e dstss rrant s under a mogage bll of sale

chaed by ay of secuty for any debt or s n any ay encumbede se of e propey shl be made subject e por nterest of eSerce hch all hae precedence oer l oer ntests

8 It s lal n e exese of e poers of dstss confedunder s secton for e person to hom e auoty s gen todsan upon l ngs as speced n sbsecon of s sectonbelongng to e manufactrer hereer ey may be found

77 ny peon nstuton or enterprse on hom sanctons mposed under sectons 6 70 2 and 4 shal n addton belable psecuto and on summary concton shall be lable tompsonent for a term of not less an sx mons and not exceedngto years

PA V-IORAON O VEHES

7S ll ecles mpoed nto e coun uless speccallyexempted under s la or y other enacment shall attract efollong mposts

Vehcle Prchase Taxb mpot ty ales Tax

79 Reglatons ay pre fr e exepon o all or soe of e

mpots reeed o n secto 8 on spece ehcles SO Nottstann secon 8 reulaons ay prode for e

mposton of scal taxes on pore ehcles n aton to epos refeed to n ecton 78

S ny peson ho mpos a ehcle heher ne or used shalpay ehcle prchase tax on e pce of te ehcle as assessed for empoton of mport u der secon 2 of hs a calculate a a

rate o be spece n reguaos from e o eS er person ho pos a ehcle shall pay e puhas

tax payable on at ehcle to e Comsson at e tme he pays mpot du on a ehle

2 Eery purchaser of a ehcle speced n regulatons to tsa shal pa the purchase tax payable on ha ehcle e seller oat ehcle at he tme he taes elery of hat ehcle

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39 P.NCL 0

SOMS IS ND RV SR(MNGMN) W 1993

83 ve moto deale o propieto of vehicle asmbly plants' iin thirty days of e ceipts by him of e puhase

yabe on at vehicle tansit e amount of at tax to e issione

84 ve to deae o propieto of a vehic assemby pant in books mintained fo e purpose of is La in hs pncipaace of business and in al adversements ting to at vehice,sci e sle pice of t vehicle and e puchase tax on tt

hicle85 () very moto dee o proprieto of a veicle assemby pant

shall issue to e puchase of at vehice a eceipt in duplicatendicating at e pchase tax has been eceived by hi

2 Te Coissione shall in e case of a vehicle impoed by peon fo his on use issue to e one of at vehicle a eceipt duplicate inicatng t e puhase tx on e veicle has beenceived by him.

ee th puchase o one of a vehice efeed to inbsection o appies to egiste at vehicle ude e Roadac dince 52 (No 55 of 5 he sll subit o e icesingauhot toee it e applicio fo gisttio one of eceipts issed to im und subscton o of is secto

(4) se of vhicl fed to in subsect pplis to st t vece ud e od fc dance 5No. 55 of 5 o balf o o se s subt to elicens o o pplcto o eisttoceipt idc he pcs t o vehicle s bce d b i.

86. Ev sl o sss cip o pose of sctio85 sal spec o a ceipt d ddss of t of he vic

5 osso sss cpt pose osectio 85 sll scif t cipt f d ddss of o of vicl

87. (l No cs oit ppoitd d Rod cdice 5 sl st vec l cvs cept eferd o in scion 852 Eve lics uot sll i sv ds he d ofac on

sbt stt o t Cosso sett ot b of veicls c e eised b i

Motorders etc.pay

receV .

Moorders etc.to scpcse

Repts to

be issued

feep

Dte fLcennAht

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PN.DL 330 4

s biiona tootr ts

Mo

cls tob .

al ofsdics

SOMS IS ND RVIV SRVI(MNGMN) W 1993

dug at dcatg gstrao umbrg ad chasss umb m ad ddss of

owrs(b submt to Cossor th cpts cvd by hm

dug tht .

88 Notwstadg ayg to cora ct puhas t payab spct of ay vhc shl b ddo toay or x msd o at vhcl.

89. (1 Ay prso who mpos ay motor vhcl of m a

v ya od sh pay a pcuary pay as spcd gutos mad udr s Law.

(2 ag of a motor vhcl mpod udr s Law shal bcaculatd w ct from th yar whch tor vhcl wasrst maufacurd.

No po sha mpo ay rghthad stg motorvhcl.

90. ( Notwstadg pvsos of ay actmt, s sctoshall apply or dtato of vlu or customs purposs ousd motor vhcls mpod udr s Law.

(2 valu o a usd motor vhcl shl b pc of motor vhcl as assssd accordac wth followg pvsoso hs scto togthr wt ght surac cosso ad allor costs chargs ad pss cdtal to th dlv of thvhcl at po o plac a hch th vhc rst trd haa.

3 r a o a usd motor vhcl (a) dos ot cd s moths pc shll b dmd to

b th rst purchas pc

b cds s s but dos ot cd o ad a halars prc shall b dmd to b ghtv pee; rst purchas prc

cds o ad a hal ars but dos ot cd two ad

a hal as pc shall b d to b svt peeu rst purchas pc cds to ad a hal ars but dos ot c v

ars t prc shall b dmd to b st pe e oth rst pchas prc o

e cds v ars th prc shall b dmd b ype eu of rst purchas pc

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41 PNC. 0

OMS IS D R SRI(MNGMN) W 1993

(4 Whe a peson disputes e age of a used moto vehicleassessed by e Cossione in accodance wi e pvisions of

s section e onus of poof shl be on at son to pve e ageso assessed

(5 Whee e age of a used moto vehce is in dispute as in sub-secon (4), e Coissone's assessnt shal unless e conta ispoved to his sasacon, pevail

6 Fo the puses of conveing e st puhase ce of anyoo vehile n Ghana cuency e pevailing ate of exchange asquoted by he B of Ghana at e tie e vehice is enteed fo

delive ino Ghana shall be used7 In s secon e "st puchase pce means e pice at

which e t of moto vehcle in qestion is usually sold fo usewhen new by a deale in such vehcle i e count of muface ofe vehicle conceed, excluding any t, o iost chaged in elationto e vehile in accodance wi e aw of that coun

9 Wout peuice to setios 7 ad 8 o is Law, a

vehcle a emas entee a leaed iin 0 as aeischage o fo the ae i osse e boua into Ghaa shal befoeie to e sate

9 A local eae in a oo vehie e ioaio o whihis peied ne is Law shal sh he ossioe i eowig iomatio

(a) ea of aae

b) he ae o oe of e vehile

c he ae a aess o he aae o e vehilea

(d he hoe eive vae of he vehicle

loca eae o as o ses o fsh eossioe ih e ifoaio eie e sbsetio ois sectio shal be guil of a oee a liable o sacovictio o a ne ot exceei 5000 o o isoe

not exeedig twelve os o bo a wiout peice to anpealt ipose e is subsetio iabe to a aiioal e o fo eve wee hich he oece coies

93 y moto vehice fofeie o e sate ude is aw sha bedispose of by e ossione i such ae as e Povisionalatioal efence Coucil ay it

orire ofvehies

Lo eaerso fihe ofa

Dpol offoreevehicles

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ND. 330 42

STOMS EISE AND REENTIE SERIE(MNGEMENT) W 1993

Foe, ec. 94 h n w 0

va.

( mke gn any decaatn cetcte ntment

wch e n any mtel pcua n etn t nymt vehce mped unde t Lw;

(b ge cue t be ed ny dcument etng tny t vehe mped unde th Lw;

c he cue t be hed ny ntnetng t ny mtte unde th Lw wch he knw tbe e

hl be be t the nctn peced unde ectn250

n25

whch eve pprpte

PAR VIOM OR ENY

95. Evey c hp vng n hn( h cme t p the pce wed by e

Cmmne n pec umtne wut tucngt ay ther pce n han; nd

b) n vng y uch pe me qucyup t e ppe pce mg undng ente the p pe w wthut uhg y the pe d

preedg uh prpe pe h bg t hettn ppe r e brdg rr hp

2 N rr hp er vg prer e g ug h dept ro ere eep

ety e he pe g r ugpprved y he ppe e: r

b w e uy e pper er rey hep pe we y he er pe ute h r

rey gh r vyge pe ude h re e prv h w

N r hp er epg gh r vyge pe utde h h g t wh hn eept n rdewth th w wh the pe the pper e r r eue whh he ter ep he t heCer

Te er rr r hp whh trvene ypvn h e h nu pey 000000 nd et p h e dete ut pye e

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PNC. 330

Fl oo orpk.

Codefe

ede

SOMS, IS ND RVNV SRVI(MNGMN) W 1993

flse e mster or his gent shll incur nl of not less nOO nd ll goods not duly poed shl be lible to fofei

t unless the oision is explned e stisfction of eoisioner102 () If ny pckge repoed is not

duly uloded ved nd deposite in custos or other plce ppved by the oissioner ndentered nd clered fro it in ccordnce wi is Lwor

b pduced to the pr ocer for deposit or deposited in Stte whouse in ccordnce wi section 1 6 :

e ster or his gent shll py e duty on it, unless he explns toe stisfction of e omissioner e filue so to del with epckge

(2) Subsection (1) does not pply to good kept on bord sstores or for reexpotion or with the perission of theomisioner kept on bord for direct trnfer to nother ircr or

hip for use s stos or for expoon03 No oods y be poed ircr' o hp tore ecept

oe re requred for conuption or ue y o or the rc orhp, it ocer, cre nd penger, nd ny good not o requiredother hn e on de bgge o penge hl or ll puroee deeed o e the cro of he rcr or hp

04 ( I ) e tr or h gent hll, n lton o e cor hp, t crgo, tore, gge cre penger, nd igt oroye

( ner edtely ll queton te per ocer hll h nd

(b) produce ll oos nd docuent n hi ctody orcontrol tht e roer ocer y qre

2 Beore ny eon unless petted by e roper ocediebr, the ter or his gent hll gve to e ocer ho bod

he rcr or shp on vl t ny po or plce list conting enes of ech psenge on bord, nd lso, if red by e ocer,the ne o e ter nd o ech ocer nd eer o e cew

f e lst of ne not coect nd coplete unless einccucy or oision i explined to the sticton of theoisioner, e ster or hi gent shll ncur penlt of250OOOOO.

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45

SOMS IS ND RVIV SRVI(MNGMN) L 1993

P.N.CL 330.

I any time ae a sip o aia entes Gana and wiout e nggnowlede and consent o e po oceb

a bulk is bken conta to section 7 o o

b any alteation is made in te stowae o e cao so asto aciitae e unoadin o any pa o e cao beoava at a ppe pace o uoadin o !ot bein asteaip, o any aia o sip speciay aowed to doso, beoe po o e aica o sip as been de; o

(c) any oods staved, destyed o wn oveoad oany packae opened

e maste o is aent sha incu a penalty o unlesscause is sown to e satisaction o e Coissione

10 () Except in accodance wit any eulation made unde is nngaw o wi e pession o e pope oce o subject to any conditions, e ay i any paicula case impose

(a no cago shall b loadd om an aic o shiparvig fom outsie Ghana uless e ppe oce hsuose its uloig or from y ship uless ecrgo hs rst bee uly etere;

(b o cargo shll be uloe or reve from ircror ship arrivig from outsie Gha ecept betwee7 m. p. or o Suys or public holiys;

o crgo shll be trsfee from ircrft or shiprvig om outsie Gh ito y vessel such ties will cuse he crgo to be ot i e essel o Suy or public holiy or 0 ay other y eceptbetwee 7 pm"

(d) o crgo ecept crgo uloe i vessel to be lei ccorce with sectio 07 shll be uloe m

an ircr or ship rvig om outsie Gh ecept t pprove plce of uloig or suerce whpprove for the purpose.

(2 If any crgo is uloe coary to is sectio or to te and conditions ontained n any wtn peissio o eCoissione it sall be liable to forfeitre

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PNDC 330 46

v oco

Ds ofco

SOMS, IS ND RVNIV SRVI(MGMN) W 1993

07 1) cept i accorace wi regulatios mae uer isaw, or with writte permissio o the proper ocer or subect to aconitios he may i ay paicular case impose

e vesse ito which ay cargo is put aer beinguoae om a ship shall be a ship licese uesectio 275;

(b) o cao which has bee uloae om a aircra orship arrivig om outsie haa io ay vessel o beloae shall be trashippe or remove ito ay oer

vesse beore it is ae;c) cao which has bee unloae om a aira or ship

a put ito ay vessel to be lae shall tae icya wiout eay to a appve pace o uloaing orsuerace wha approve or e purpose wii esame po an lae ere wiout elay

2 I cargo is remove cota to this section or to e tes

a coiios cotaie i ay written permissio rom theCoissioer it shall be liable to oreitre.08 1) cao whe uloae a a apove lace o uloaing or

suerace whar approve or e purpose an all cago which hasbee put ino a vessel o be lane i accorace with seco 07 shallimeiately upo being unloae or lane be conveye ino e careo e proper ocer in he customs area an eosie in a ransi sheor i Sate warehouse i he roer ocer so requis

2 Such cargo as e roer ocer may consier unsuiableor storage in a ransit she or Sae wareouse shall be eosite insuch lace as he ay irect at e ris an eense o e ioer asi i as eeme o be unsuiabe or sorage in a Stae waehouseuner secion 1 5

Ece in accorace i regulaions ma uner isaw or wih e wtten pession o e poer ocer or subec o

any coitions he ay in any aicula case ipose no cago sal beremove rom any a o he cuso aea or ro te rsi she orSate warehouse ino which i has been conveye unless i has rsbeen uly reoe an enere an e oer ocer has authoseits reoval or eliver

Provie ha he roper oicer ay i he is eactio necess requi e agent o an airc or shi m whichcgo as been lane no any sit she Sae aouse or oer lace

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47 P.N.D.C.. 330.

CTO C AN RT RC(ANAGNT) 1993

eurty to emoe t to some oe place o secu selected by e

pe oce and e agent als to emoe t hen so equed, heha ncu a penalty o 50 and e ppe oce may hae e

o emoed to anoe place o secu at e expene o e en

4 ao entered to be ahoused shall ed by epoe by such ays, n uch manne and n such od as eprope oce shall dct to e aehouse o hch t entered, anddeled nto e cae o e oce chae o e ahouse:

Poded at the mpoe shall rst ente nto a bond o edue ahousng o such cago e ppe oce so qus

(5 I any cago s eed, deposd o det cont tos secton o the te and condons contaned n any enermsson gen by e omssone, t shall be lable to oeture

109. 1) o goods hatsoee ohe an cao duly repoed asuch shll be taken out o an ca o shp arng fomousde Ghana o deleed o any peson boad such aa o shpoe an o e consumpon o use o ts ce o passenges except

unde such condtons hch my ary e pocedue a o eponge aat o shp s equed by s La) as ay be pescbed negulatons mde unde s o as dected by e Cossonen any pcula cse.

2) Fo e puse of s secon "goods nudes pssengesbggge soes nd ny goods ch ay be ken on bod on co shp ng fo ousde n le s n Gn.

3 If goos e en o o deleed co o s secono o ny condons pescbed by eglons o o ny dece of eCossone ey sll be lble o oue.

110. Nosnng nng conned n e pecedng posonsof s P e pope oce y pe e deey o n poeof blon cency noes o con o eny bu f e poe oesno n foyeg hous e e eoal fom e pong ac o sp dele o e pope oce f and e ccoun of

em ncldng e egh nd ale e shll nc a penalty of 00000000

111. ( 1 Te mpoe of ny goods shl dele o e poce an enty of e goods n sch fo} nd ane nd contanngsch patcus suppoed by docmeny edence as eCossone may dec

Lal ofgds otan cgoaroed toforfete

ee ofullonco ec

t p

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PND.C. 330 48

asence ofden.

CSTOS CS D RNT SRC(AAGNT) L 993

Pided that s quient sl not apply in elaon to passenges ompanied baggage unless e ppe oe in any paua ase

so dits() Goods may be ented unde s seton fo use in Ghan

fo waehousng fo ansit o fo tansipment if so eligible(3) Wi e pession of e Comssione, and subjet to

suh ondions and sttions as he y psbe goods may beenteed unde s seon po to impotaon and e poisions ofs Law eating e en of goods shall wih the neessamodiations, appy e peent of goods unde is sbseion

(4) Exept insofa as te ontay intention appea wheein s Lw ee ou a ferene to impoed goods at shall inlaon to any goods p-ented o to be pe-enteed e efeenesall be deemed to inude a efeene also to goods not yet impoed.

112 ( If e impoe of any goods anot gie ll pauas ofem fo want of any douments o infotion oneng em oean douns o infomaon eating to ei ogin equid by any

pision of s Lw he sall me and sign delaation in epesbed fo to at eet befoe e pope oe wo shllperit e impoe to examine and ente e goods nd may allowdelve of em if satised at ei desiption fo tai adsttistil uroses is ot nd lso e ase of goods lible toduty ad valorem t te vlue delred on e en is ppxatelyoet nd in e ase of oods lible to dt aoding to eiweigt mesuement o stng at e weigt esuemet o

stengt delred on e ent is oe2 e pope oe my etain te sples of e goods

enteed unde is setion fo s peod up to ei nl ent as esll eqie nd sll me n nvento of tem

3 n te se of goods lible to duy oe e entmde in odane wi is setion sl be deeed povisionl.

4 e amount esited togee wi s sum te pooe my equie not being less tn one-lf of e estated dusal e eld on depost nd sall be foeited ness e impoewin e mons o s fe me s e pope oe may inspeil iumstanes llow podues to te pope oe satisftoeidene of te value and mes a na eny of e goods in wiase so mu of e sum deposited as sll be neessay shall be

bught to aount as duty and e balne eed to the peson wo deposited it

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4 L 330

CSTOS CIS T SRIC(ANAGNT) 1993

113 I e impoer hving e ecrtion in ccornce wion 1 12 oe not me entry pvie in ection or t i

propr ocer i ot tie in which ce eny which hen me h be iso facto voi, e pror ocer cue e oo erre to in e ecrtion to be epoite in Stt wr- oue et wi a pvie in ection 10

114 Notwitng nyng provie eore in w, i eommiioner i tie wheer beo or er e epoit in Sttehoue uner ecton 113 y goo be u ad valo ti i impoibe or the impoer to obtin tictory ocumentry

evience o eir vlue or i in ny ce e ocuentry evienceg to em, ough not compete, i in e opion o eomioner ucient to enbe lible etimte o e vlue to beme e Coiioner my peit em to be entere ccoring tovue which two ocer to be ppointe by him or e purpoe tie i, a ney my be emte, n not e n, eircorct vlue

2) Whe e Comiioner alow goo to be entere in e

bence o ny ocuent uner thi ection, e my reqiure e peronentering tem to epoit wi him uch aition u e allrequire, not eceeing onel o e uty pi un uc goo

(3 y u o epote ll be orite unle e peronentering e goo prouce e require ocument witin treemont o te te o ent or unle e eplan i ailure to etiction o te Coiioner

15 1 ere uner ti Law goo are requi to be epoite in Stte wreoue an or any reaon e proper ocer in icretion ecie tat t i unerable or inconveient to epoit the in aStte wreoue ey all or all puoe be eee to be epotein Stte wareoue ro te tie tey re quire to be oepoite an all in ition to te rent an oter carge paybleuner ection 1 6 be cargeable it uc epene or ecurigwatcing n guaring an o reovig te o te oiginal tooe oter place o epoit a te prope r conier reaonabe

2 No ocer all be lible o ny aage oroe whic goo ay utain by reon o tr eig epoite anet wit provie n ubection 1

6 1 e goo impoe in or ip are notentere n alo elivere rom the c rea withn ouray ecluive o Suny n public oliy er being unloae or

noened erdecaraon

Power oave ducion ofduns

Gddeemed te Stteehue

Uleaedd

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P.N.D.C.. 330 50

Se ofgds Ste wouse.

Dspa o gds u

peted t ut d

CTO C N RNT RC(NAGNT) L 993

wn such er peod s e proper ocer my speclcrcumstnces llow, e proper ocer my dest em n Stwrehouse or dct e gent of e r or sp to dest emmmedtely n sced Stte wrehouse

2 Goods so deposted shll be sbect suc gutons nregrd nt nd oer ches my be pscbed

(3) Any ocer w s custody of ny goods under s Lwoer n goods whch hve been wrehoused puunce of nent for wousng my se delve of em om Stte w

house or oer plce of depost untl pof s gven to s stsfctont e eght and ny oer ches due on em hve been pd

11 Whe goods of shble ntre deposted or qud be deposted n Stte wrehouse e pper ocer ysell em mmedtely by publc ucton

_ . any goods oer n goods of peshble ntrere dested or re qud to be deposted n Stte wrehouse e

proper ocer my sell em by publc ucon er foueen dysnotice by blction n e Gee or n e ntionl newsppes fey re not ented for wrehousng or delver m e Stte wrehouse wn foueen dys er depost or suc rer peod s epoper ocer my llow nd ll chrges pd for evl freght rentnd ll other expenses ncued n spect of he

Whee oods re sold undr s sectn e proceeds shll

be ppled st n the dscharge f duties of e expenses of removland sle nd of rent nd chrges due to e Govent nd of egtnd oter ces nd subject to secton 8 e bnce f nysl be pd to e owner of e oods f he pples for t wtin 80dys om e tme of te se but oterwse shll be pd nto eConsoldted Fund

4 f ny goods on beng ored for sale cnnot be sold for sum sucent to py all dutes expenses rent d chrges they y

be destroyed or otese dsposed of s the Cossoner my drect(5 s secton shll pply notstandng n lw to

contrr.

118. ee goods suspected to be uncustomed goods seizedn ccordnce wt ny enctment e person uthorsed blw to eect e sezue shl delver em mmedtely nto custody of e Cossoner uless e Cossoner oese dc

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5 PNDC 330

CTO, EXCE REENTE ERCE(ANAGEENT) L 1993

2) goods deived into e custody o e Commissioneri accordance wi is section sha be deposited in a State wahoused-

(a) where ey o a perishabe nat e pper ocermay se em orwi by pubic aucton;

(b) where ey not o a pershabe nare e properocer may se em by pubic aucton ar a oueenday noice by pubication in e Gaee or in enationa daiies

and e proceeds o e sae sh be disposed o as provided in sectin

Where e owner o e goods is charged wi any oence

in respect o e goods

(a) e proceeds o e sae o e goods sha be tained toabide e outcome o e case and

(b) i e owner is convicted o any oence in respect oose goods any part o e proceeds o e sae o egoods which woud oerwise have been payabe to himin accordance wih section 117 (3 shal be deemed o beoreited o e Repubc and shl be paid into eConsolidated Fund.

4 Tis section sha appy notihsanding any law to econtrar

119. e poper oce m case an goods ied to eeoved unde is a o a te rehose o e opened and ay

reuire ei one o have he oened o eaninion t hs onepense

10. ( 1 ) hee e one o any goods impoed ino Ghana in aship ils o ake en o e o havig made en ails o lande or take dei ve o e by e imes povided in is secion eship one o mase o e agen o eihe ake ent o hem

a) i a ime o deive o e goods is eprssed in echaer pay bi olading or agreeent en a any time

ae e time epessed and

(b) i no ime or deive o e goods is epessed in ecaer pa bi o lading o ageemen en a any tiaer e epiraion o sevenyo hous eusive o aSunday or pubic holiday aer e epo a e ship.

Exa gd Se wae

he

Shp we eegd

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PNDCL 0 5

eo oarasll dsldd

Rcono perodmba-g

niin -hi

CTO, CI N RNT RIC(ANAGNT) L 1993

However f at any tme befo the goods are landed erowner s ady and oe to land or take delve of em he shall be

allowed to do so and his ent shall n such case be pferd anyent whch may have been made by e p owner or master or eagent or eer

(3 e od of sc s seon all coutedom e tme at whch e a or shp and goods have beenleased om any quaantine o whch ey y have been subjected

121 ( he any gos man on board an mrng ara orshp beyond seven day aer t aval or beyond such er ti

as e proper ocer may allow the pper ocer shall detan e ar-cra or shp untl expenses of watcng or guang such goodsbeyond e seven days or er f any allowed and exnsesof ng e gos or any of em a Sta wahouse f the rocer shal so remove em ae pad

A chae not exceedng 50 US dollars or ts equvalent nceds per day shal also be de n sct of ay delct or other air-cra or shp comng dven or brought nto hana under legal process

by sess of weaer or for safe when t s necessa to staton ayocer n charge eer on board or otherwse for e potecon of evenue so long as the ocer mans

122 o person whether a passenger or not shall dsembar or goasho fm or go on boa ay ara or shp at has ved wnhana, except at such tmes and by such means ad ways as may bedescbed n any regulatos ade under ths La or oewse as eCossoer may allow

P VICOM: EOE D CM E

12 e Secretary y by otce n e or natonnewspape deca what ds of gds shal r may be warehouseupon st mpoato wout payment of duty

y goods whle n wehouse or custo aa shall besubject to such reguatons as may be made under s aw nd n ecase of goods dested n a Govement whouse to e payentby er owner of such rent ad oer charges at such tme as may bepscbed

f any prescbed rent or oer chages ae ot pad to eper ocer when due and payable on gods a Goveentwarehouse such goods may thout prejudce to ay oerlawfl med of recovery be sold or otherwse dealt wth and ny

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53 P.N.D.C.. 330

CTO C AN RT RC(ANAGNT) 99

pceeds appled as f ey wee gds whc mg be sld ese deal w unde Secns 1 and 15

1. 1 buldng place may be used as pae bnded wa cece fruse unless ewhes

as been duly lcensed by e Cmssne and e waeuse eepe ges a bnd n sc su as e

Cmssne may equ w ne e sucensues, cned n e due paymen f all dues ande due bseance f e psns f s aw

() A lcence sall be n e apped f and sall be sedby e Cssne n paymen f 20 sc sum as eSeca ay by legsla nsmen pscbe

3) A lcence sall ald f a ped f ne ya m daef ssue

) Te Cssne ay at any me ee a lcence, andn pa f e lcence fee pad sall be cveable by e lcensee

uless e Cmssne n s dscen cnsdes a s ueasnable may mpse adsp125 waeuse eepe sall by mself by any pesn n s

eply n gan access s wause excep n e pesence w e wledge and cnsent f an ce actng n e execun hs dut

16. Every warehuse keepe shal pvde suc ce acc-datn wets sces esues d e acltes s the ppece ay eque t exae ccut and secue any gds

127. l e Cssne ay revke the appnent anypvate wause and n revcatn e dutes n al the gds wa-used sal be pd te gds sh be exped eved ane waehuse wt suc te eng nt less tan hee nsas e Cssne ay dect

2 Wrtten ntce evcatn addessed t e waehue

keepe f e pvate waehuse and le thee sall be deeed t bence al pes nteested n e gds

3 gds nt duly expted ved n accdancew subsecn 1) s secn shall be taken a State wuseby he p ce and may be sd ese deal wh undesectn 1 1

Oer eer huseihupissi

Oer pvi

aili

Rai appime

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55 P.N.D.CL 330

CUSTOMS, EXCISE AND PREVENTI SERE

(MANAGEMENT LW 199

32 Whe e occupier of a pvate wahouse or e desitor oany goods in a custos aa ails to produce to any ocer at i

quest gds deposited in e wahouse or custo aa, or any pao it, wch have not been duly ented and delived om it, he shallur a nalt o 5 in sct o ever package not pued,and hall pay e dutie due on it

33 ere any goods ented to be warehoused are not dulywaehoused by e ioer n puuance of e ent, or if any goodswhatsoever, being duly warehoused or deposited in a custos aa, ain an way concealed in or ved om e warehouse or custom

area or abstracted m any package or ansfed fm one packageto anoer; or oeise or e purpose of illegal xng, removal orconcealment, ey shll be liable to orei.

34 y rson who clandetnely ons a warehouse or transitshe or, except in e ee of e pr ocer acng in e exutonof his duty, gains access to e goods in it, shall incur a penalt o50

35 Any person who enters a waouse or any pa of a custos

area when foidden b an ocer, or reses to leave a warehouse ora pa of a Custos area when reuested do so b an ocer shallinur a penty 50

36 (I) If any goods quired to be pviously entered a ten outof a wrehouse or customs aa witout being duly entered up (exceptas itted b s Law), the wahose eeper or te depoito of eoos shall iditely pay e duties pon em an a penalt noteein ree es e duties payale on em.

(2 A peon tng ou y goods om a wehous orcustoms rea eore te have bee dl entered (ecept as stated orwo aide assists, or is onee i it, shll be guilt of an once andin addition to pain a penlt not eeeding ree ts e duties one goods be liable on convito to iprisoent not exceeding veears

7 A perso who estros or stels goods du wrehousedor desited in a customs area shall be uilt of an oence an is liale

on onvition to irisonnt not eceeding ten ears and shall pa-a ne eual to te value of e oos as well as te duties or taes anoer harges due on it d e Serie shll not be liable to a lelaon in pet of e goods

38 Te propr ocer a at te epense of e ownero goods warehoused in a Government warehouse or eposited in a

t ds.

F twhse

Ulaess

reass.

k fnenedds

ecnnd eln

f d

eanabe by rer.

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PNDC 330 56

em oeehoueo oh

Pcon delveyo oodemvd

ovlbj owhoueJ'lon

CUSTMS EXCISE AND PEVENTIVE SEVCE

(MANAGEMENT) L 993

custos aa e occupation or use of e Goveent, do al suchreasonable acts as he cosiders necessa for eir pper custody ad

pseaon and shall hve a eu on em for expenses so incued;but no acts sall be done unil e expiation oftwenty-four hours aereir owner has been noied at e acts are qui uless eproper ocer in hs discon decides at ediate action isnecessa for eir proper custody or presevation

Te imr or owner o any goods shl pay an exnsesincud in sct of em under is secion at suc tmes and in suchmaer as e Comissioner sal eier generly or if any parcularcase dect and if any expenses are not paid e goods may be sld oroeise deat wi ad any pceeds applied as if they we goodswhic igt be sold or oeise dealt wi under secton 145

139 Te remova of wahoused goods fm one wahouse oanother sal be subject to any regulations made under is Law and tosuc oer condiions as e oissioner may direct

0 1 On e deivery f any oods fr rmoval as proided eproper ocer at e por or pace f mova sa send an accouncontainin e paicuar o e o e pror ocr a e p orpace o deinaon and e n uirin eir reol haH enerino a bnd i suc ecuriy or ecuies as te Consioner alreui in a um eu a eat o e duy caeabe on e ood or

eir due a and reeu a e r pace deinainiin uc ie a e prpe cer a dic

2 Suc nd a e dicaed ue e d aeen produced o e proper ce and duy reoused a e oor pace of deinaion iin e e diced y e roper ocer oruness e cusos due ae een paid n e as poided insecion 1 4 , or ue e ods ae een oerise ccouned for to

e saisfacion o e oiner r uni e u duies due uponay deciecy o e oods no so accouned r ae een paid

1 1 U e a e ods at e por or place odestination ey l e reued in e ae nner and underand subjec o te a a les and reguations so ar a ey ae orcan e made appliae a on e aeouing o oods on eir tipoation

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