The Customs Division is responsible for collection of Import Duty, Import VAT, Export Duty, Petroleum Tax, Import Excise and other taxes.
The Customs Division also ensure the protection of revenue by preventing smuggling. This is done by physically patrolling the borders and other strategic points, examination of goods, and search of premises, as well as documents relating to the goods. As a frontline institution at the country's borders, Customs Division also plays a key role in surmounting external aggression and maintains the territorial integrity of Ghana. Customs Division is part of the country’s security network.
In addition to these functions, Customs Division performs agency duties on behalf of other government organizations and Ministries by seeing to the enforcement of laws on import and export restrictions and prohibitions.
The General Customs Guide can be found here...