It has come to the notice of the Customs Division of the Ghana Revenue Authority that some importers, traders, shipping agents and clearing agents are in the habit of falsifying, faking or altering documents covering their consignments of goods imported with the aim of evading the payment of the correct and appropriate duties and taxes.
These documents include invoices, bills of lading, sales contracts, bank payment documents and even the Customs Classification and Valuation Reports.
The conduct constitutes an offence under Section 123 of the Customs Act 2015, (Act 891).
The public is hereby warned that any importer, trader, shipping agent or clearing agent who is caught in this practice shall be sanctioned in accordance with section 121 of Act 891. The sanctions include:
(i) Forfeiture to the State of the goods in respect of which the offence is committed.
(ii) A fine of not more than two thousand, five hundred penalty units or a term of imprisonment of not more than five years or both.
Where an officer of the Customs Division is found to have condoned and/or connived in the commission of an offence as referred to above, such officer shall be disciplined in accordance with the internal disciplinary procedures and where necessary such officer may also be prosecuted accordingly.
The public is hereby advised.