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Ghana Revenue Authority

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EXPORTS

All export commodities in Ghana have been categorized into 2 main groups:

  • Traditional Exports
  • Non-traditional Exports

EXPORT REQUIREMENTS:

  1. Register your company with the Registrar-General's Department

  2. Register your company with the Ghana Export Promotion Council and obtain a number

RELEVANT PERMITS/CERTIFICATES:

Some relevant permits or certificates, which may be required to accompany Restricted Commodities, include:

  • Cocoa Beans - Fumigation and Quality Assurance by Control Division of Ghana Cocoa Marketing Board (COCOBOD)
  • Sawn Lumber - Permit by Forestry Commission (TIDD)
  • Mineral Ore - Permit by Minerals Commission
  • Manufactured/Processed Goods - Ghana Standards Board Certificate
  • Fresh/Processed Fish - Ghana Standards Board Quality Assurance Certificate
  • Coffee, Shea-nuts & Cashew nuts - COCOBOD Quality Assurance Certificate
  • Food/Agric. Products (e.g. yam, pineapple, plantain, palm oil, etc.) - Phyto-sanitory Certificate (PPRS)
  • Rock & Rock samples - Geological Survey Department Certificate
  • Wildlife e.g. reptiles, etc. Permit from Dept. of Game & Wildlife
  • Pets - Veterinary Services of Min. of Food & Agriculture (MOFA)
  • Chemicals - Certificate from Environmental Protection Agency (EPA)
  • Pharmaceuticals - Min. of Health (MOH) & Food & Drugs Board (FDB)
  • Antique - Museum & Monuments Board permit
  • Human remains - Certificate from the Births & Deaths Registry
  • Timber & Wood products - Forestry Commission permit (TIDD)

TRADITIONAL EXPORTS:

Commodities that are grouped under Traditional Export are:

  • Cocoa Beans
  • Logs
  • Mineral Ore (e.g. Unprocessed gold)
  • Electricity
  • Fresh fish
  • Fresh yam

N.B. This list could change depending on government policy.

CLEARANCE PROCEDURE FOR TRADITIONAL EXPORTS

  1. Obtain Bank of Ghana Exchange Control Form A2 from your bankers

  2. Declare your goods and submit to Customs through the GCNet/GCMS

  3. Where the Customs point of exit is not connected to the GCNet/GCMS, you have to declare your goods on the Customs Single Administrative Document (SAD) Forms

  4. Ensure to attach all relevant/required permits and/or certificates to your declaration to customs

  5. After your declaration has been validated or accepted, present your goods to Customs to be examined against your declaration.

  6. If Customs is satisfied with the examination, the goods would be released for export.

PROCEDURE FOR EXPORT OF NON-TRADITIONAL EXPORTS:

Commodities that are grouped under Non-Traditional Exports are all commodities outside the Traditional Export List.

  • Where GCNet/GCMS is not operational purchase a set of Ghana Customs Non-Traditional Export Forms at any Customs post.

  • Complete the form (typed or hand-written) and attach all relevant documents, such as invoice (where necessary), permit or certificates; and present to customs for processing.

  • Where GCNet/GCMS is operational, the declaration would be submitted electronically.

  • If the declaration is validated/accepted, the exporter is directed to present his goods to Customs to be examined physically against the documents.

  • If Customs is satisfied with the examination, the goods are released for export.

PROHIBITED EXPORTS:

Under the laws of Ghana, the following items are prohibited exports:

i.   Narcotics
ii.   Parrots
iii.  Ghanaian currency in excess of ¢5000.00
iv. Round logs (12 species)
v.  Rattan Canes & Bamboo
vi. Obscene / Pornographic Materials
vii. Goods prohibited by any other laws

CERTIFICATE OF ORIGIN:

Exporters who wish to avail themselves of duty free entry into countries such as the EU, Japan, U.S., ECOWAS, etc. would have to complete the following documents prior to export of the goods:

i.  EUR1 - European Union
ii. GSP - U.S.A., Japan, Canada, Switzerland, etc.
iii. AGOA Visa - U.S.A.
iv. ETLS - ECOWAS Countries.

EXPORT DUTY

A.  In Ghana, the following commodities attract duty:

  • Cocoa Beans
  • Hydrocarbon oils (e.g Aviation Turbo Kerosene)

B.  All other exports attract zero (0) % duty

 

 

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