The Customs Division is responsible for collection of Import Duty, Import VAT, Export Duty, Petroleum Tax, Import Excise and other taxes. At present, the Domestic Tax Revenue Division (VAT) collects Excise Duty on behalf of Customs except Excise Duty on Petroleum products. The taxes are used to finance the country's recurrent budget and development projects in the health, education, housing, the transport sector etc.
Customs also ensure the protection of the 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 also plays a key role in surmounting external aggression and maintains the territorial integrity of Ghana. Customs is part of the country’s security network.
In addition to these functions, Customs performs agency duties on behalf of other government organisations and ministries by seeing to the enforcement of laws on import and export restrictions and prohibitions.
The General Customs Guide can be found here...