Customs Information 

Import Procedures 

When importing goods into Ghana, the right procedures with respect to clearance of goods, must be adhered to after the goods have been shipped. 

Goods will be successfully imported with the assistance of  Customs Agents,  

These are individuals and/or entities who have been given the permit and/or license to operate as mediators between the Customs Division of Ghana Revenue Authority (GRA) and importers and exporters to facilitate trade and to assist in the movement of goods to-and-from the territory of Ghana and other countries. They, therefore, ensure that all the proper procedures are followed throughout the shipping process until the goods depart from Custom’s custody. 

There are three (3) types of Customs Agents in Ghana. They are: 

• Customs House Agent (CHA) 

Customs House Agent (CHA), also called Customs Broker or Customs Clearing Agent is a person licensed to act as an agent for transaction of any business relating to the entry or departure of conveyances or the import or export of goods at a Customs-controlled area. In Ghana, CHA licenses are issued and overseen by the Customs Division of the Ghana Revenue Authority (GRA). 

• Freight Forwarders 

Freight forwarding is the high – efficiency method of shipping goods from one destination to another by way of various transport carriers, including sea, air, rail, and road. A freight forwarder is the representative who acts as an intermediary between a shipper and the shipper’s preferred transportation service carrier. Hiring a freight forwarder to import and export goods on your behalf can make the process much less daunting and stressful. 

• Shipping Agents 

Shipping Agents are shipping companies or ship management companies that oversee transporting of goods from point A to point B. They provide the services of crewing, insurance (crew and vessel), quality and safety services including certification of the vessel (ISM and ISPS), purchasing (spare parts, lubricants, victuals, chemicals, etc.), employment of the vessel (chartering) and others. 

Shipping companies may be owned and operated privately, publicly (government) or a combination of both in the form of partnership. Please see www.shippers.org.gh for more information. 

When Importing goods into Ghana, these Customs Agents need to be employed at different points of the process to facilitate the shipping and clearing of goods. They are licensed and overseen by the Customs Division of the Ghana Revenue Authority. 

See procedures below:  

Requirements 

This section covers the documents required for clearing imported goods in Ghana. One must be in possession of the under-listed documents before or at the time the imported goods arrive at the ports of Ghana to facilitate the clearing process. 

• Original waybill or Bill of Lading 

• Attested invoice. 

• Packing list 

• Import Declaration Form (IDF) from Ministry of Trade 

• Taxpayer Identification Number (TIN) from GRA or GhanaCard PIN 

• Required permit(s) from any of the regulatory agencies, dependent on the type of goods. i.e. Food and Drugs Authority (FDA), Ghana Standards Authority (GSA), etc. 

 

Procedure 

The procedures to be followed to successfully clear imported goods are described in this section. 

Submit declaration in Integrated Customs Management System (ICUMS) front end by the clearing agent which must include all the above requirements before or after the arrival of the goods. 

The ICUMS will process the declaration in the following stages: 

• Classification 

• Valuation 

• Approval 

Pay duties and taxes at the participating banks if the declaration is successfully processed through the ICUMS using the tax bill generated. This is done by the Clearing Agent and the duty to be paid is dependent on the cost of the goods, type of goods and rates specified for the goods. 

Verify declaration then select the examination officer through ICUMS. 

Tax bill received from the bank is presented to the examination officer or scanning officer or releasing officer at exit gate depending on the risk levels with different colour indications: 

• Red – Mandatory physical examination. 

• Yellow – Digital scan. 

• Green – Released at the gate but scanned automatically on the way out of MPS port. 

Goods positioned for physical examination which were already scanned, are examined upon discharge. 

Convey released goods to the exit gate for a security check accompanied by the waybill. 

 

Vehicle Importation and Clearing 

Importing a vehicle involves the process of purchasing, shipping and clearing the vehicle once it arrives in the country. When purchasing and shipping a vehicle, all relevant documentation must be kept properly to ensure a smooth clearance process.  

Checking Duty of Vehicle in ICUMS 

The duty likely to be paid on an imported vehicle can be checked in ICUMS using the information below. 

• Chassis number or Vehicle Identification Number (VIN) 

• Model 

• Year 

• Make 

Relevant Documentation for Vehicle Clearing 

• Bill of Lading or Waybill (Shipping instructions) 

• Title 

 

Clearing Without an Agent 

It is possible to clear a vehicle at the port without the assistance of an agent. However, to do this, one needs to register with the Customs Division of GRA as a Clearing Agent. 

The individual needs to put in the request in writing or apply to electronically, to the Commissioner – General, to be a Clearing Agent. 

Secondly, the individual needs to go through all the necessary processes put in place by the Authority before approval of his/her eligibility would be granted. 

See process for becoming a Customs Agent here 

 

Vehicle Duty Calculation 

The first purchase price, which is the manufacturer’s price at the time the car was manufactured is needed for Vehicle Duty Calculation.  

It will attract an extra 50% depreciation after which it will come down to Free on Board (FOB) then the current exchange rate is applied before the freight and insurance are considered. 

• Primary Charges 

• Third Party Charges 

• Dispensation for Right - Hand Steering Vehicles 

• Restricted Vehicles 

Please Note 

1. It is vital for vehicle importers to make the needed enquiries with relevant parties before they carry on any importation of vehicle(s) to prevent difficulties in meeting all the clearing requirements at the ports of Ghana. 

2. Once a consignee has the Title and Bill of Lading of the vehicle, they can pay duty before it arrives at the port. 

3. No one is exempted from payment of duties except the President, state institutions and diplomatic missions. In cases where a vehicle must be sold by any of the to an individual or private company, duties must be paid before the change of ownership is made. 

 

Import Duty Refund 

In certain circumstances, the Ghana Revenue Authority can repay an amount of a customs import duty paid on the importation of goods into the country. Section 104 of the Customs Act 2015, Act 891 provides for such customs import duty refund.  

The Authority can either: 

Repay i.e. refund an amount of import duty that has been paid or 

Remit i.e., waive the payment of import duty that has not yet been paid. 

When GRA can Refund or Remit Import Duty 

 

The Authority may allow a refund where: 

1. Contract of Sale 

You import goods in pursuance of a contract of sale and had paid the duty but the description, quality, state or condition of the goods at the time of release from customs custody was not in accordance with the contract, and you have either: 

Returned the goods to the supplier, with the approval of the Commissioner-General, or 

Abandoned the goods in accordance with laid down procedure or destroyed the goods under customs control. (NB. This condition is applicable when the goods have not been subjected to use after release from Customs custody) 

2. Goods Shipped without the consent of the Consignee 

3. Overpayment of Duty 

4. Erroneous Charges 

5. Unaccrued penalty 

6. Duty paid prior to the forfeiture of goods 

7. Duty paid on goods that are lost by accident 

8. Commissioner- General’s directive 

9. Duty payable or paid by a person on goods pre-entered 

 

Claims for Import Duty Refund 

You can make a claim for refund of import duty within Ninety (90) days of the date of release of the goods from customs’ custody. 

Revocation of Import Duty Refund 

The Authority shall withdraw, reverse or demand for the repayment of import duty refunded where: 

(a) It is established that the authority short-levies or refunds a duty in error; or 

(b) It establishes that a person owes duty or tax arrears that person shall within thirty (30) days of a written request by the Commissioner – General, refund the money or pay the duty or tax arrears owed. 

Any person who is dissatisfied with a request above may appeal against the request within fifteen (15) days. 

Where Commissioner-General does not receive an appeal within the relevant period and the period expires, the Commissioner-General shall take adequate measures to ensure that the person does not transact any business with the Authority and that person pays the duty in arrears. 

 

Importing By Post 

This is the process of receiving goods or parcels from outside the country through the post office. The items can be imported through the Accra Central, Accra North (Kwame Nkrumah Circle) and Tema Post Offices, as well as all regional post offices across the country. 

Steps in importing through post: 

Every import that goes through the post comes with a Delivery Note (DN). This comes together in the recipient box. 

The post office counter staff will verify whether the parcel belongs to the recipient by verifying the identity of the recipient. 

The parcel is then opened by the recipient for examination. 

The Customs Officer at the post office counter will then calculate the duty payable based on the classification of the item. The cost of postage is used as the freight value and a 1% charge imposed. 

The duty is paid at the Ghana Post Counter. Two receipts are issued i.e. The receipt for the Ghana Post administrative charge, and the receipt for the Customs duty charged. 

The receipt is then taken to the Ghana Post counter before the recipient is given the item. 

Please Note: 

The insurance value on the item is taken into consideration when calculating the duty to be paid. 

Some items are restricted goods and recipients must obtain a permit from the relevant Government agencies before being permitted to clear. 

If goods are not claimed within three (3) months, they are confiscated to the State and auctioned off. 

 

Absolute Import Prohibitions 

These are goods which by all trade standards are illegal and are strictly barred from entering the country due largely to the tendency to breach international trade laws, spread diseases, and cause destruction among others. 

Absolute Import Prohibitions Table 

Tariff No.	Commodity Description	Remarks
6A. 1	Animals and carcasses infected with disease:  Animals or carcasses infected with disease within the meaning of the Disease of Animals Act, 1961 (Act 83) or any part of such animals or carcasses.
6A.2	Beads of inflammable celluloid:  Beads composed of inflammable celluloid or other similar substances.
6A.3	Coffee, raw, imported overland:  Raw coffee imported overland or by inland waterways.
6A.4	Coin not up to standard:  Coin currency in any foreign country or any money purported to be such, not being of the established standard in weight and fineness.	Currency Act, 1964 (Act 242)
6A.5	Food, contaminated:  Meat, vegetables, and other provisions.	Declared by a Health Officer as unfit for human consumption  PNDCL 305B/F.D.B. L Act 523, 1996.
6A.6	Knuckle dusters and life preservers.
6A.7	Literature, scandalous:  Books, newspapers and printed matter which in the opinion of the Commissioner – General (subject to any directions of the president of Ghana) are defamatory, scandalous, or demoralizing.
6A.8	Money, base or counterfeit:  Base or counterfeit coin or counterfeit notes of any country.	Currency Act, 1964 (Act 242)
6A.9	Obscene articles:  Indecent or obscene prints, paintings, photographs, books, cards, lithographic or other engraving or any other indecent or obscene article.
6A.10	Weapons, dangerous:  Knives such as flick knives and paper knives which in the opinion of the Inspector – General of Police are considered dangerous weapons.
6A.11	Goods prohibited by any law:  All other goods, the importation of which is prohibited by any law in Ghana.

Conditional Import Prohibitions / Import Restrictions 

These are goods imported strictly requiring licenses, certificates and any other form of approval to ensure they are regulated to meet the statutory requirements before entry. 

 

Customs Tariffs and Levies 

Under the ECOWAS Common External Tariffs, Ghana now operates Five-Band Tax Rates. These are: 

Zero (0) Rated - Essential Social Goods 

5% - Necessities, basic raw materials, Capital Goods, Specific Inputs 

10% - Inputs and Intermediary Products (Semi-Finished Goods) 

20% - Finished Goods (final Consumer goods) 

35% - Specific goods for Economic Development 

Note: The above enumerated tax rates are not in respect of Import Duty only; they are also an imposition of the following: 

Value Added Tax, National Health Insurance Levy, Ghana Education Trust Fund, Import Excise Duty, Examination Fee, African Union Levy, ECOWAS Levy, Processing fee, Special Import Levy, Import Levy 

Interest charge, State Warehouse Rent. 

 

Export Procedures and Items 

Exportable Items 

All exportable items/articles/commodities in Ghana have been categorised into two (2) groups;  

 

• Traditional Exports and  

• Non - Traditional Exports 

 

Traditional Exports 

They comprise products such as cocoa beans, logs, electricity, fresh fish, fresh yams and mineral ore (Unprocessed gold, diamond, bauxite, etc.). These items could be changed depending on Government Policy. 

Non-Traditional Exports 

Please see Import - Export Act, 1995 (Act 503) for more information. 

 

 

Basic Requirements for Export 

Any company or enterprise which intends to deal in exportation of exportable goods or items in Ghana must: 

• Be registered with the Registrar-General’s Department. 

• Be registered with the Ghana Export Promotion Council and obtain a number. 

• Get a Taxpayer Identification Number (TIN) from the Ghana Revenue Authority or a GhanaCard PIN. 

• Procedure for Traditional Export 

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

• Complete the Customs Declaration Form electronically and submit to Customs via the Integrated Customs Management System (ICUMS). 

• Attach all relevant documents ; Certificates, Permit etc. 

• When the declaration is validated by Customs, present goods to Customs at the Export seat to the Exit Port or Station for Customs Inspection or Examination. 

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

• Procedure for Non - Traditional Export 

• Submit Customs Declaration electronically. 

• Attach all relevant documents ; Certificates, Permit etc. 

• When the declaration is duly validated by Customs, present goods to Customs at the Export seat to the Port of Exit or Station for Customs Inspection or Examination. 

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

• Relevant Certificates / Permits for Export 

  

1.	Cocoa	COCOBOD export permit
2.	Timber products	Permit from Timber Industry Development Division, Forestry Commission
3.	Mineral ore	Minerals Commission Permit
4.	Manufactured / Processes Goods	Ghana Standards Authority Permit
5.	Coffee /Shea nuts/Cashew nuts	COCOBOD export permit
6.	Food and agriculture produce	Phytosanitary Certificate from Plant Protection and Regulatory Service or MOFA
7.	Palm oil	Food and Drugs Authority Permit
8.	Rock and soil samples	Permit from Geological Survey Authority
9.	Wildlife	Convention Trade and Endangered Species (Cities from Department of Game and Wildlife)
10.	Pets	Permit from Veterinary Service Division of MOFA
11.	Chemicals including plants	Environmental Protection Authority Permit
12.	Pharmaceuticals	Permits from Ministry of Health, Food and Drugs Authority
13.	Antiques	Permit from Museum and Monuments Authority
14.	Non-ferrous scraps	Permit from Ministry of Trade and Industry
15.	Other scraps including electronic waste	Permit from Ministry of Trade and Industry
16.	Human remains	Death Certificate from Birth & Death Registry

 Export Restrictions 

Export Restrictions are goods that can be exported but have restrictions on quantity or specification based on either international laws or the trade policy of Ghana. All restricted goods require certificate(s) or permit(s). This applies to both traditional and non-traditional export commodities. 

Export Prohibitions 

These are goods banned from export either by international or local laws. These unlike restricted items are completely banned and cannot be exported. Such items or commodities include: 

Round log (12 Species including Rosewood) 

Narcotics / Psychotropic substances 

African grey parrots 

Endangered animal species 

Currency more than $10,000.00 

Rattan canes and bamboo 

Obscene and pornographic materials 

Any other goods prohibited by international laws 

Note: All exports are Zero-rated. However, the following attract Export duty 

Cocoa Beans – To be determined by the Ministry of Finance 

Hydrocarbon Oils (e.g. Aviation Turbine Kerosene (ATK) 

 

Obligations of Passengers 

The following obligations apply to all passengers using Ghana’s air and seaports as well as land borders: 

Passengers should not enter or disembark from a ship, aircraft or vehicle without permission from Customs. 

All passengers must go by the most direct route to the Customs examination area and produce all baggage. 

Passengers should make written or oral declarations of goods and baggage imported by them to Customs. 

During examination, documents called for are to be produced for scrutiny and all questions relating to goods must be answered. 

The passenger’s Unaccompanied Baggage Declaration (PUBD) must be completed to account for part of one’s baggage, which has arrived in advance or left behind to arrive in another aircraft, ship, vehicle, or by post. 

All Arms and Ammunition must be declared to Customs. 

Foreign currency may be declared on BOG Foreign Exchange Declaration Form (FXD Form 4A) other notices about foreign currency restrictions can be found on Bank of Ghana website bog.gov.gh 

 

 

Passenger Baggage Concessions 

Baggage and personal effects include: 

Clothing and personal effects on the body, such as glasses, earpiece, etc. 

Binoculars, Sports requisites, toys, and articles for household use (such as perambulators, pictures, glassware, linen, cutlery, crockery, and plates) which are shown to have been in the passenger’s personal or household use for a reasonable period. 

Photographic films, plates, and sound recording tape but not including such materials if imported for the purpose of commercial photography or sound recording. 

Instruments and tools for personal use of the passenger in his profession or trade but NOT INCLUDING arms and ammunition, motor vehicles, fabrics, in pieces, provisions, stationery, portable or perfumed spirits, tobacco goods, wine saddlery or any goods imported for the purposes of trade. 

The items involved must be for the use of the passenger concerned and NOT for sale or intended for other persons. 

In the case of electrical goods, these should have been in the bona fide use of the passenger for at least six (6) months to qualify for the concession. 

The Green & Red Channels 

On arrival at the airport, the following channels are available for travellers: 

The Green Channel: The passenger may use the channel if he/she is sure to be carrying goods which are free of duty and are allowable under the passenger baggage concessions. 

The Red Channel: Passengers who carry the under-listed goods are obliged to use the Red Channel: 

Commercial goods. 

Restricted goods/ drinks more than allowed quantities. 

Goods imported temporarily. 

Items That May Be Imported Free of Duty 

Passengers Unaccompanied Baggage Declaration (PUBD) 

Removal Articles 

Personal Effects of Ghanaians Who Die Outside the Country 

Responsibilities of Passengers, Importers and Exporters 

Customs is obliged to encourage the spirit of joint responsibility among all partners in international trade and investment, and movement of persons across borders. 

Customs strives to deliver professional service to such clients as passengers, traders, business/commercial interests and the public which are considered as critical stakeholders to Customs operations in international trade. On the other hand, customs expect its stakeholders to display a high level of tax compliance and conduct honest transactions. 

Hence, clients must strictly adhere to the following: 

 

Customs Warehousing 

The term Customs Warehousing defines a Customs procedure with which imported goods are stored under the control of the Customs Division of GRA. Goods are kept within the secured confines of a Customs Bonded Warehouse or Private Bonded Warehouse, without payment of import duties and taxes. 

Warehoused goods undergo various forms of handling to improve packaging or prepare them for shipment. Handling process may vary but includes grouping of packages, sorting and grading and repacking. It is not intended to alter any essential character of the goods themselves. 

Process for Acquiring Licence for a Private Bonded Warehouse 

Application and plan to be submitted. 

Application for the approval and licensing of any premises as a Private Bonded Warehouse is to be submitted on Form C.66 (available at the Accra Collection – Warehousing office, located at Jamestown) to the Sector Commander. The form must be accompanied by a plan of the proposed warehouse and its situation in relation to other buildings and thoroughfares. 

 

• Inspection of proposed Customs Warehouse 

• Marking of Warehouses 

• Security 

• Licence 

 

Required Supporting Documents 

Other documents required for Private Bonded Warehouse Licensing include: 

Certificate of Registration 

Certificate of Incorporation (Where Applicable) 

Certificate to Commence Business 

Company’s Code (Where Applicable) 

Passport picture (s) of owner(s) or Director (s) to be supported with photocopies of National Identity Card/Drivers’ Licence(s)/Bio Data Page of Passport(s) 

Police clearance of criminal records of Directors(s) 

Particular of other directorships 

VAT Registration Certificates 

Tax Clearance Certificates (Renewable Annually) 

Site plan 

Block plan 

Valid building permit 

Directional map to warehouse 

Ghana National Fire Service Fire Safety Certificate (Renewable annually) 

Environmental Protection Agency Certification (Where applicable) 

Food and Drugs Authority certification (Where applicable) 

 

Requirements for Registration of Manufacturers’ Licence 

Certificate of Registration 

Certificate of Incorporation (Where Applicable) 

Certificate to Commence Business 

Company’s Code (Where Applicable) 

Passport pictures(s) of owner(s) or Directors: to be supported with photocopies of National Identity Card/Drivers’ Licence(s)/Bio Data Page of Passport(s) 

Police clearance of criminal records of Directors(s) 

Particulars of other directorships 

VAT Registration Certificates 

Tax Clearance Certificates (Renewable Annually) 

Site plan 

Block plan 

Valid building permit 

Directional map to warehouse 

Ghana National Fire Service Fire Safety Certificate (Renewable annually) 

Environmental Protection Agency Certification (Where applicable) 

Food and Drugs Authority certification (Where applicable) 

 

Other requirements include: 

• Manufacturing process 

• Flow chart of manufacturing process 

• List of plants/machinery 

• List of raw materials 

• Statement of composition 

• List of finished products 

Goods that cannot be warehoused 

Warehoused goods must be approved for warehousing before being moved into approved warehouse facility. 

Perishable goods such as fresh vegetables, fish and meat products are allowed for a period of three months with no option to re-warehouse, or else the goods will be auctioned. 

Secondly, general goods are allowed for a year without an option to re-warehouse and the third group, raw materials, have a grace period of two years with an option of one year to re-warehouse. 

However, there are goods that cannot be warehoused according to Customs Bonded Warehousing regime, effective 1st November 2018. These goods are:  

  

• Ethanol 

• Tomato Paste 

• Cooking Oil 

• Canned Drinks 

• Canned Fish 

• Lead Acid Batteries 

 

Transit 

The Transit Unit is an arm of the Suspense Regime which monitors and reports on road haulage of transit goods from Ghana to inland countries such as Mali, Burkina Faso and Niger, whilst guarding against revenue leakage associated with the activity. 

On the average, the stated inland countries manage only 60% of the trade volumes of the coastal countries and bear 40-45% more cost relative to coastal countries. 

Given this trade imbalance, the World Trade Organisation (WTO) and World Customs Organisation (WCO) found it necessary to develop clear steps to facilitate trade, making the Transit Unit central to deepening bilateral relations in revenue mobilisation. 

Dedicated Transit Stations across the country are Elubo, Paga, Kulungugu, Gonokrom, Hamile, Takoradi, Tema and Aflao. All these stations ensure unhindered movement of Transit goods across the country while observing laid down international protocols. 

The Unit also liaises with the State Insurance Company (SIC) as the national guarantor securing guarantees and bonds on transit Trade. Duties and penalties are claimed from the insurer in case of diversions and other losses. 

In line with international trade standards, the GRA has taken Information Communication Technology (ICT) Infrastructure and Information Management Systems (IMS) very seriously. Hence, the use of the all-new ICUMS in the tracking and monitoring of road haulage. 

 

Free Zones  

Free Zone means an area or building declared as a Free Zone by publication in the Commercial and Industrial Bulletin. It includes Single Factory Zones, Free Ports, Free Airports, Free River and Lake Ports among others (Free Zones Act 1995, 504). Unlike other Suspense Regimes, the free zones operations do not require the execution of a bond. A Free Zone (FZ) although located within the territory of Ghana, is for Customs and Tax purposes, legally treated as a “foreign territory”. Therefore, all transactions in a Free Zone are deemed to have been carried out in a foreign land and are subject only to the national laws of free zone operations. However free zone companies remain subject to all other (non-customs) national laws of Ghana. This means goods moving from in and out of the free zone are treated for Customs purposes as like other suspense regimes. Consequently, duties and taxes are not payable unless the goods are moved from the Free Zones into Home Consumption. The Ghana Free Zones program is designed to promote processing and manufacturing of goods through the establishment of Export Processing Zones (EPZ). These are to encourage development of commercial and service activities, offering a conducive business environment to produce at minimum cost for export. Free Zones companies are legally permitted to sell up to 30% of their products in Ghana but only after they have completed the correct declaration procedures which are broadly like declaration of import. 

There are three types of Free Zones: 

• Industrial Free Zone for the importation of raw materials for manufacturing of products for exportation. 

• Commercial Free Zone for the importation of general goods for subsequent sorting, mixing, re-bagging, re-labelling or further processing into finished products for re-export. 

• Service Free Zone which provides services to the Free Zone operators and companies operating outside the Free Zones. 

Customs Procedures for Free Zones Documentation 

Free Zones are directly controlled and licensed by the Ghana Free Zones Authority which undertakes the initial approval before customs procedures begin. 

Customs involvement begins when the Ghana Free Zones Authority notifies the Commissioner-General with an approval letter of a newly licensed operator. 

The application is then referred to the Assistant Commissioner – Free Zone and then to the Sector Commander for processing. 

The Sector Commander where the free zone is located refers the approval letter to the Officer – In – Charge – Free Zone to begin the procedure. 

The Officer – In – Charge – Free Zone creates a file for that company and assigns an officer from the Free Zone to conduct a survey on the location and status. 

The officer submits a report on the company together with Certificate to commence business, Certificate of Incorporation, Statement of Composition if applicable and other relevant documents. 

The Officer – In – Charge – Free Zone forwards the report to the sector commander for comments. 

The report is then returned to the Officer – In – Charge – Free Zone for processing if approved. 

The Officer – In – Charge – Free Zone assigns a Resident Officer to oversee the activities of the operator. 

Officer – In – Charge – Free Zone submits the name of the assigned officer to be entered onto ICUMS 

 

 

Free Zone Import Procedures 

Removal of goods from a Free Zone facility 

Export Procedure 

Local Sales (Home Consumption) 

Transfers between Free Zones 

Destruction of Goods 

 

 

Customs Collections source 

The Customs Division also features collection stations located at strategic points in the country which monitor the passage of goods and services for taxes. These Stations are dotted across the country in both frontier and inland towns and routinely check for illegal goods whilst ensuring they comply with the tax laws to prevent smuggling and haulage of contraband. 

Customs Collections boast of several checkpoints scattered across the country with varied operational functions. Among these frontier and inland checkpoints are somewhat autonomous Collections which overlook the operations of sub-checkpoints in every region. 

• Kumasi Collection 

The Kumasi Collection – mainly an inland collection – is made up of three major checkpoints which serve as intermediary transit referral points. The Collection serves as a major source of revenue due largely to the Bulk Oil Storage Terminal (BOST). Officers have been positioned to monitor the receipt and lifting of petroleum products to collect the various petroleum taxes and levies due GRA. Revenue from BOST contributes significantly to the Collection’s total annual revenue target. 

It also serves as a strategic Preventive Post owing to its central location where most major roads from the south to the northern parts of the country are linked. 

At the Kumasi Collection, several ‘uncustomed’ goods and vehicles are impounded every year, yielding revenue in the form of taxes, levies and penalties. 

 

• Accra Collection 

Accra Collection is one of the five Customs Offices in the Greater Accra region located at Jamestown. It is the only Customs office under the Customs Division restricted to processing, supervising and monitoring the free zone and warehousing regime. The Collection is responsible for the monitoring and supervision of all Customs Bonded Warehouses, Free zone companies and licensed manufacturers in Accra. 

The office is also responsible for issuing licenses and approving concession applications for manufacturers within Accra. The Collection has an oversight responsibility over the Central Post Office at High Street and the Accra North Post Office at Circle. 

The office is responsible for processing the following regimes: Home consumption following warehousing, Re-export, Home consumption following free zones, Export from free zones, Transfer from bond to bond and several others. 

 

• Koforidua Collection 

The Koforidua Collection is a Preventive Collection and serves as a secondary level of security in relation to cargo cleared at the ports and frontier stations as well as bonded Warehouses across the country. 

The functions at the Collection are Revenue and Non-Revenue. The primary Revenue functions are Patrols and Barrier duties. 

• Other revenue functions include; 

Monitoring of transit goods 

Free zone Operations 

Recovery of duties/taxes with regards to voluntary compliance and uncustomed goods and services 

Collection of revenue on imported parcels at the post offices 

Register and monitoring of manufacturing companies. 

Vehicle registration assistance at DVLA 

Receipt and discharge of petroleum products from Accra Depots to Buipe. 

 

• Tamale Collection 

The Collection is a very vast area comprising three (3) regions, Northern region, North East Region and part of Savannah Region. The core mandate of the Tamale Collection is to mobilise and collect revenue through imports at the frontier stations and the main office in Tamale. 

The Collection routinely oversees frontier stations activities in revenue mobilisation through; 

Conducting Frontier bush patrol to clamp-down on smugglers. 

Ensuring trade facilitation through processing and clearance of goods and the movement of people across the border. 

Preventing the importation of harmful and injurious substances. 

Supporting the suspense regime, monitoring free-zone and temporary importation of goods within the context of the laid down Customs procedures and processes to avoid revenue leakage. 

 

• Kotoka International Airport Collection 

The Kotoka International Airport (KIA) Collection is somewhat at the peak of all Accra Collections because it serves both local and international purposes. 

Unlike the other collections, the KIA Collection renders services such as documentation checks and supervision of import and exports by Customs Officials. These ensure imported/ exported goods do not escape the tax radar and meet the global trading standards. 

Their core functions include Direct Export (Traditional & Non-traditional Exports) and Temporal Imports where transactions are censored for requisite documentation. 

Other functions include Re-export (Re-export of Duty-paid goods & Re-export from Bonded Warehouse) where approvals are sought for applications with the Customs Headquarters whilst ensuring the payment of a 1% processing fee among other requirements prior to export. 

The collection is also charged with the responsibility of supervising the Export of Precious Minerals (Gold).  

Here, the Collection develops varied functions, and they include. 

Escorting and receiving of gold into the vault 

Supervising Assay/loading/sealing of gold at Precious Minerals and Mining Company (PMMC) 

Escorting and delivering of gold at departure 

Ensuring payment of 3% withholding tax 

Supervision of goods through scanning 

Physical examination 

External examination (Diplomatic pouch and biological substances). 

 

Duties and Tax Exemption 

For contact information regarding government custom authorities, please follow the link below:  

Click here for the LINK to the government contact list. 

 

Emergency Response:  

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.] 

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones. 

Agreements / Conventions Description	Ratified by Country?  (Yes / No)
WCO (World Customs Organization) member	Yes, 01 Aug 1968
Annex J-5 Revised Kyoto Convention	Yes, 30 May 2003
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	Yes, 18 Jun 1998
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Yes, ECOWAS 28 May 1975

Exemption Regular Regime (Non-Emergency Response):  

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).] 

Ghana’s government passed its humanitarian assistance-related legislation in 1996. The law established NADMO, but to this day no humanitarian response policy has been issued to accompany the law. Ghana offers tax exemption on humanitarian cargo. This tax exemption applies only to goods for health and education. NGOs must pay import duties on all other goods. 

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
Import Exemptions:  Tariff Number 40F.02 Goods and vehicles imported by or for the official use of a Diplomat or as defined under section 9 of the Exemptions Act. 2022 (Act 1083).  Tariff Number 40F03 Goods imported under the technical cooperation programmes or project as defined under Section 21 of the Exemptions Act. 2022 (Act 1083)  Also, exemptions under the second schedule of the value added tax act 1998 (ACT 546) as amended states the Exemptions for Government, Privileged Persons, Organizations and Institutions
Non-Governmental Organizations
To qualify as an NGO in Ghana, organisations are requested to register as non-profit companies under the companies’ code of Ghana 1963, procedures can be found here. NGOs are also to ensure full compliance with the companies Code, namely, to keep proper books of account and to have their accounts audited.

 

Exemption Certificate Application Procedure: 

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
n/a
Process to be followed (step by step or flowchart)
n/a

Exemption Certificate Document Requirements 

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes, Original, 1 copy, UN and NGOs	Same	Same	Same	Same	Same
AWB/BL/Other Transport Documents	Yes, 1 copy, UN and NGOs	Same	Same	Same	Same	Same
Donation/Non-Commercial Certificates	Yes, 1 copy, UN and NGOs	Same	Same	Same	Same	Same
Packing Lists	Yes, 1 copy, UN and NGOs	Same	Same	Same	Same	Same
Other Documents	Import licence from Food & Drugs Authority		Import Licence from Food & Drugs Authority			Permit from The National Telecommunication Authority
Additional Notes
All medicines should be registered at the Food & Drugs Authority FDA otherwise a deposit of 20,000 USD is applicable until the registration of the medicine.

Customs Clearance 

General Information  

Customs Information
Document Requirements	Invoice from Supplier, Packing List, Customs Declaration Form which is printed by the importer after the validation of the entries of details from FCVR and relevant documents related to the consignment into Ghana Customs Management System (GCMS/Ghana Community Network Services Limited (GCNET), Final Classification and Valuation Report (FCVR), Bank Payment Receipt, Relevant Permits.
Embargoes	On some items from Nigeria (2016)
Prohibited Items	Pornography and obscene materials/literature, Raw coffee, beads of inflammable celluloid and mercuric medicated soaps, foreign soil, Counterfeit currency and products, used refrigerators, freezers and air conditioners, Animals and carcasses infected with disease.
General Restrictions	Diamonds, Films, Cinematograph, Goods bearing designs and imitation of money, Gambling machines, Plant, plant product, plant disease or pest, soil, manure, grass, and other parking material liable to harbour dangerous diseases or pests of plants, Explosives, including nitro-glycerine, dynamite, detonators, gun cotton blasting powder, other substances used to produce explosives but excluding ordinary gun powder, percussion caps, rockets or fuses, Arms and ammunition, Handcuffs, Machines for duplicating keys, Milk, condensed or evaporated, containing less than eight per centum by weight of milk fat, and dried milk or milk powder containing less than twenty-six per centum by weight of milk fat, Nets and traps for animals, Paper, airmail printing, Press rotary ticket printing, Mercury, Weapons for discharge of noxious liquids, certain spirits.

Customs Clearance Document Requirements 

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, Original, 1 copy, UN and NGO	Same	Same	Same	Same	Same
Invoice	Yes, Original, 1 copy, UN and NGO	Same	Same	Same	Same	Same
AWB/BL/Other Transport Documents	Yes, Original, 1 copy, UN and NGO	Same	Same	Same	Same	Same
Donation/Non-Commercial Certificates	Yes, Original, 1 copy, UN and NGO	Same	Same	Same	Same	Same
Packing Lists	Yes, Original, 1 copy, UN and NGO	Same	Same	Same	Same	Same
Phytosanitary Certificate	Yes, Original, 1 copy, UN and NGO	No	No	No	No	No
Other Documents	Appropriate import permit	n/a	Appropriate import permit	n/a	n/a	Appropriate import permit
Additional Notes
High Risk Goods require inspection and certification from either CEPS Laboratory or Standards Board such as: Food Products, Pharmaceuticals, cosmetics & Medical devices, Electrical appliances, Electrical products (bulbs, switches & sockets), Electrical cables, Electronic products, LPG Cylinders & accessories, Toys, Chemicals and allied products, Building materials, Used goods (second – hand clothing), Petroleum products, Pyrotechnic products, Motor vehicle batteries, Alcoholic and non-alcoholic products, African textile prints, Arms and ammunition, Machetes/Cutlass, Vehicle spare parts and industrial machinery.

 

Transit Regime 

Transit Trade is a Customs regime by which goods destined for other countries enter the country through one entry point and leave the country by road or rail through another entry/exit point. The goods are normally covered by a security /bond. The goods in transit may be tracked by satellite, electronically monitored, or by human escort for these services a fee may be charged. The main transit routes are:  

Tema-Kumasi-Tamale-Paga   

Tema-Kumasi-Tamale-Hamile   

Aflao-Accra-Takoradi-Elubo   

Takoradi-Kumasi-Tamale-Paga  

Transit operators are advised to follow the assigned routes as well keep the customs seals or tracking devices intact to avoid tax evasion.   

Warehousing is a Customs regime by which imported goods are stored in a bonded warehouse without the payment of import duty and other taxes on the goods at the entry point. This Customs indulgence affords the importer the opportunity to defer the payment of duty and other taxes until the goods are delivered for home consumption or are re-exported. The under-mentioned goods may be warehoused in a Bonded Warehouse within the period indicated against them:  

Type of Good Allowable Period  

Perishables Three (3) Months  

General Goods Twelve (12) Months  

Raw Materials Up to Two (2) years  

There will be no option for the re-warehousing of general goods. Perishable goods may, however, be re-warehoused for a limited period of only one (1) month upon application and approval by the Commissioner of Customs.  

 

Milling Assessment 

There are four major wheat milling companies in Ghana, 3 located in Tema (GAFCO, Irani Brothers & Golden Spoons Ltd) and one (Takoradi Milling Ltd) in Takoradi. Premium Foods Limited – the object of the assessment - is specialized only in Corn milling as the corn is the main staple in Ghana. 

Milling Company 

Premium Foods Limited 

Premium Foods Limited is the only corn milling facility operating in Kumasi and is considered amongst the biggest in West Africa region.  

Company Name & Address	Contact Names & Email	Telephone & Fax
Premium Foods Limited  Kwaso Factory, Ejisu - Bekwai Rd. Jachie-Pramso, Bosomtwe District Ashanti Region of Ghana	Name: Tom Gambrah   Title: Managing Director  Email: tgambrah@premiumfoodsgh.com  Email: info@premiumfoodgh.com  Web: www.premiumfoodsgh.com  Mr Ralph Adotei Brown  Title : Factory Manager  Email: rabrown@premiumfoodsgh.com	Tel: +233596994553  Tel: +233277762413  Mobile: +233277549800        Mobile: +233558183629
Summary of Role and Services:  Premium Foods Limited (PFL) is a limited liability food processing company established in 1999 with two factories at Jachie and Kwaso have a combined operating capacity of 133,440 metric tons annually to blend maize, soya and millet (96,000 metric tons at Kwaso) and (37,440 metric tons at Jachie) one of the few with such capabilities in the West African Sub region.

 

Facilities
Parking area inside compound m²	Yes (200square meters)
Drainage  (Good / Fair / Poor / Non Existent)	Yes
Fire Fighting Equipment (Yes / No)	Yes
Number of Ventilators	1	Screened
Electricity Load (KVA)	1,000
Backup Generator   (Yes / No / KVA)	Yes	1,650	KVA

 

Milling Equipment
Origin of Machinery	Year of Mfg.	Year of Installation	Condition
South Africa	2016	2018	Very Good

 

Maintenance
Duration (hours / week)	8 hours /  weeks	Type of maintenance	Preventive maintenance
Duration (hours / week)	2 weeks / Year	Type of maintenance	Major Maintenance (Overhaul or retrofit) with closure of the milling during that period.

 

Other Equipment or Machinery Installed
Type of Equipment	Yes/No	Number	Owned	Comments
Fortification Feeder	Yes	6	Yes	Good
Bag Cleaning Plant	No	n/a	n/a	n/a
Moisture Tester	Yes	1	Yes	Good
De-stoning Plant	Yes	2	Yes	Good
Metal Extractor	Yes	2	Yes	Good

 

Staffing
Number of full time skilled workers	89
Number of full time labourers	150

 

Weighbridge
Number	None	Capacity (MT)	Length (m)	Type
Within Compound		n/a	n/a	n/a
Within Compound		n/a	n/a	n/a

Weighbridge under consideration now (100MT, Length 18m ground level) 

Building
	Length (m)	Width (m)	Height (m)
Building – Wheat Mill	n/a	n/a	n/a
Building – Maize Mill	160	70	20
Walls	Fenced with wire mesh
Roof	Concrete roof top
Floor	Epoxy on production floors and concrete on the compound

 

Conditions & Cleanliness
	Outside	Inside
Cracks in walls or roof (Yes / No)	No	No
Signs of rodent activity (Yes / No)	No	No
Signs of birds’ entry (Yes / No)	Yes	No
Damaged gutters/drains (Yes / No)	No	No
Signs of moisture (Yes / No)	No	No
Adjacent Vegetation (Yes / No)	Yes	No
Cleanliness (Good / Poor)	Good	Good

 

Pest Control
Fumigation	Yes	Frequency	Every (6 – 8) weeks for the mills  Every 10 - 12 weeks for the products in silos	Contracted  (Yes / No)	Yes
Spraying	Yes	Frequency	Every Week	Contracted  (Yes / No)	No
Rodenticides	Yes	Frequency	Weekly	Contracted  (Yes / No)	Yes
Rodent Trapping	Yes	Frequency	Weekly	Contracted  (Yes / No)	Yes

 

Security
Security  (Good / Poor)	Good
Compound  (Fenced / Not Fenced)	Fenced
Other Comments	There is a CCTV system in the production area and compound. In place a log book to register every visitor and worker and badges.

 

Access
Distance from main town (km)	22 Km
Travel time if not located in town (hours)	45 minutes
Road condition to Mill	Fair
Road limitation (if any)  Maximum Width and Max. Tonnage	5m high when in town and axle load for 20ft container is 25 MT whilst 40ft containers is 27.6 MT
Rail connections  (Yes / No)	No
On the railway from	n/a	to	n/a
Other Comments: Some potholes on the road but the condition in general is fair and does not affect the accessibility the milling.

 

Milling Capacity (MT)
Commodities	Daily Capacity (MT)	Monthly Activity (MT)
Wheat	No	No
Maize	100	3,000

 

Storage Capacity
Storage in Metric Tonnes	Grains – Covered (MT)	Finished Products – Covered (MT)
Within the Compound	16,000 MT	2,300 MT
Outside the Compound	5,000 MT	0

 

Capacity to Blend
3.6 MT / hr but will be upgraded to 5 MT/hr

 

Loading & Discharge Rates
16,000 cartons per day for WFP and 3,000 bags of 50 Kg per day for other customers

 

Transport Capacity at Mill
The milling company has its own fleet but also use commercial trucks for delivery

 

Additional Notes

The milling company operates 24 hours a day, 7 days a week. In the pipeline there are interesting projects such as upgrading the actual plants and building a second plant in addition to building silos with capacity of 16,000 MT. The milling company has exported to WFP office in Burkina Faso in 2020 and is partner of WFP Ghana since 2008.     Close coordination with the Food Science Department at KNUST. The milling company is connected to the national grid for electricity but also has a 2 Megawatts solar plant on site and 1650 watts diesel generators.     The trend is to buy about 80% of the grains during the harvest season when the prices are low. The idea is to buy most during the minor season when the quality is better and top up quantity during the major season where the quality is not consistent.   There are two farming seasons i.e. major (starts in March) and minor( starts in July) however the grains are of better quality in the minor season since the rains are limited at that time.

 

 

The only milling company in Sunyani.  

Milling Company Yedent Agro Food Processing 

A local company with a mix of imported and locally manufactured milling equipment. The milling company concerns cereal legume blends and extruded products. 

Company Name & Address	Contact Names & Email	Telephone & Fax
Yedent Agro Food Processing  Plot No. 27 Abesim Kyidom Industrial Area, Sunyani	Name: Samuel Ntim  Title: CEO  Email: ntimadu@yahoo.co.uk  Email:info@yedentghana.com  Web: www.yedentghana.com  Name: Divine R. Amenya  Title: General Manager   Email: amenyadivine@gmail.com	Tel:   +233208166021  +233243212389  Mobile: +233208166021    Mobile:   +233244932979
Summary of Role and Services: Maize grit processing for the brewery and poultry industry.    Cereal blends fortified processing for human consumption.    Soybean meal and crude soya oil processing for the poultry and other industrial users.    Soy fortified food supplement for infant and young child feeding.

 

Facilities
Parking area inside compound m²	Available
Drainage  (Good / Fair / Poor / Non-Existent)	Good
Fire Fighting Equipment (Yes / No)	Yes
Number of Ventilators	7	Screened
Electricity Load (KVA)	n/a
Backup Generator   (Yes / No / KVA)	Yes		500 KVA

 

Milling Equipment
Origin of Machinery	Year of Mfg	Year of Installation	Condition
Imported and locally manufactured (7)	2002 and plus	2002 and plus	Good

 

Maintenance
Duration (hours / week)	3 hours’ weekly	Type of maintenance	Regular
Duration (hours / month)	8 hours’ monthly	Type of maintenance	Monthly

 

 

Other Equipment or Machinery Installed
Type of Equipment	Yes/No	Number	Owned	Comments
Fortification Feeder	No	n/a	n/a	n/a
Bag Cleaning Plant	No	n/a	n/a	n/a
Moisture Tester	Yes	2	Yes	A lab available at site
De-stoning Plant	Yes	2	Yes
Metal Extractor	Yes	20	Yes	Magnets

 

Staffing
Number of full time skilled workers	86
Number of full time labourers	30

 

Weighbridge
Number 1	No	Capacity (mt)	Length (m)	Type
Within Compound		120	18	LEOIN
Within Compound

 

Building
	Length (m)	Width (m)	Height (m)
Building – Wheat Mill	n/a	n/a	n/a
Building – Maize Mill	60	42	15
Walls
Roof
Floor

 

Conditions & Cleanliness
	Outside	Inside
Cracks in walls or roof (Yes / No)	No	n/a
Signs of rodent activity (Yes / No)	No	n/a
Signs of birds’ entry (Yes / No)	No	n/a
Damaged gutters/drains (Yes / No)	No	n/a
Signs of moisture (Yes / No)	No	n/a
Adjacent Vegetation (Yes / No)	No	n/a
Cleanliness (Good / Poor)	Good	n/a

 

Pest Control
Fumigation	Yes	Frequency	quarterly	Contracted  (Yes / No)	Yes
Spraying	Yes	Frequency	quarterly	Contracted  (Yes / No)	Yes
Rodenticides	Yes	Frequency	quarterly	Contracted  (Yes / No)	Yes
Rodent Trapping	Yes	Frequency	daily	Contracted  (Yes / No)	No

 

Security
Security  (Good / Poor)	Good
Compound  (Fenced / Not Fenced)	Fenced
Other Comments

 

Access
Distance from main town (km)	2 Km
Travel time if not located in town (hours)	15 minutes
Road condition to Mill	Fair
Road limitation (if any)  Maximum Width and Max. Tonnage	None
Rail connections  (Yes / No)	No
On the railway from	n/a	to	n/a
Other Comments

 

Milling Capacity (Mt)
Commodities	Daily Capacity (mt)	Monthly Activity (mt)
Wheat	n/a	n/a
Maize	22 mt	484 mt

 

Storage Capacity
Storage in Metric Tonnes	Grains – Covered (mt)	Finished product – Covered (mt)
Within the Compound	3800 mt	120 mt
Outside the Compound	1000 mt	n/a

 

Capacity to Blend
14 mt maximum per day

 

Loading & Discharge Rates
3.00 cedis per bag

 

Transport Capacity at Mill
1 truck can be loaded with 1000 bags of 50 kg each

 

Additional Notes
The New Cereal plant which has modern equipment already is expected to be upgraded with grain silos for raw materials, optical sorting machine, modern pneumatic transporting systems, premix dosing system and a second metal detector. The upgrade is expected to be completed by September 2024

 

 

Aviation  

The Ghana Civil Aviation Authority (GCAA) is the regulatory agency of the Republic of Ghana for air transportation in the country. It also provides air navigation services within the Accra Flight Information Region (FIR), which comprises the airspace over the Republic of Ghana and a large area over the Atlantic Ocean in the Gulf of Guinea. 

The GCAA was established in 1930 as a unit with Public Works Department (PWD); in 1953 GCAA was granted Departmental Status. It became an Authority under PNDC Law 151 from 16th May 1986. In the year 2004 the GCAA Act was enacted to replace PNDC Law 151. 

The Civil Aviation Act, act 678 of November 2004 provides for the establishment of a Civil Aviation Authority, which will focus on the core functions of Airspace management and Safety Regulations whilst allowing for a different organization to handle Airport development and operations. 

Pursuant to the above, the GCAA was restructured into two bodies, that is, the new GHANA Civil Aviation Authority (GCAA) and the Ghana Airports Company Limited (GACL) on 1st January 2007. 

Ghana Airports Company Limited (GACL) was established as a result of the decoupling of the existing Ghana Civil Aviation Authority (GCAA) in line with modern trends in the aviation industry. 

The company was registered in January 2006 with specific responsibility for planning, developing, managing and maintaining all airports and aerodromes in Ghana including Kotoka International Airport (KIA), Kumasi Airport, Tamale Airport, Sunyani Airport, Ho Airport, WA Airstrip as well as various Airstrips. GACL is an implementing agency under the Ministry of Transport.  

 

FUNCTIONS OF GCAA UNDER ACT 678 

Under the GCAA Act 678, the functions of GCAA include the following: 

1. Licensing and Certification of Air Transport Operators 

2. Licensing and Certification of Aerodromes and the Construction, Operation, Maintenance and Managements of Navigation Sites. 

3. Provision of Air Navigation Services (Air Space Management) within the Accra Flight Information Region (FIR). 

4. Regulation of Air Transport Services. 

5. Promoting the Development of Civil Air Transport Industry in Ghana. 

6. Advising Government on all matters Concerning Civil Aviation, among other functions. 

7. Provision of oversight for all activities related to civil aviation. 

Different charges fees are applied, according to some criteria, such as Aircraft charges/ton, Parking and Lighting fees, for International, Sub-Regional and Domestic flights. See the link for more detailed information. 

 

There are currently eight operational airports in the country -- Kotoka International Airport’s Terminal Two, and six domestic airports, the Kumasi, Sunyani, Sekondi-Takoradi, Wa, Ho and Tamale Airports. 

Passenger:  

Twenty-five companies (three Nationals, twenty-two Internationals) have regular passenger flights to KIA, another company, ITA Airways, will begin operations in June 2024. 

 

Africa World Airlines	Abuja, Kumasi, Lagos, Takoradi, Tamale
Air Burkina	Abidjan, Ouagadougou
Air Côte d'Ivoire	Abidjan
Air France	Paris–Charles de Gaulle
Air Peace	Lagos, Monrovia–Roberts
ASKY Airlines	Banjul, Freetown, Lomé, Monrovia–Roberts
British Airways	London–Gatwick, London–Heathrow
Brussels Airlines	Brussels
Delta Air Lines	New York–JFK
Egyptair	Cairo
Emirates	Abidjan, Dubai–International
Ethiopian Airlines	Addis Ababa
Gianair	Obuasi
Ibom Air	Lagos
ITA Airways	Rome–Fiumicino (begins 5 June 2024)
Kenya Airways	Dakar–Diass, Freetown, Monrovia–Roberts, Nairobi–Jomo Kenyatta
KLM	Amsterdam
Middle East Airlines	Beirut
Passion Air	Kumasi, Sunyani, Takoradi, Tamale, Wa
Qatar Airways	Abidjan, Doha
Royal Air Maroc	Casablanca
RwandAir	Kigali
South African Airways	Johannesburg–OR Tambo
TAP Air Portugal	Lisbon, São Tomé
Turkish Airlines	Istanbul
United Airlines	Washington–Dulles

 

 

Cargo:  

Kotoka International Airport is served by numerous cargo airlines on a regularly scheduled basis, in addition to ad-hoc cargo flights. Here below the main companies operating in KIA: 

• Air Ghana 

• Cargolux 

• DHL Aviation 

• Emirates SkyCargo 

• Ethiopian Airlines Cargo 

• Qatar Airways Cargo 

• Turkish Cargo 

 

For more information on government agency and airport company contact information, please see the following links: 4.1 Government Contact List and 4.5 Airport Companies Contact List.

Procedures for Foreign Registered Aircraft 

The proper registration of aircraft is fundamental to the Safety of International Air Operations. International provisions require that each aircraft must be registered in a State and each State must maintain a Registry of aircraft. For an aircraft to be accepted for registration, the following requirements will have to be fulfilled: 

a. The aircraft must not have been registered in any other State or if previously registered proof of de-registration will be required. 

b. Proof of ownership should be established or an appropriate agreement between the owners of the aircraft and the one in whose name the aircraft is being registered shall be provided; and 

c. In the case of aircraft to be operated for hire and reward, the applicant must have reached an advanced stage in the certification process for the issue of an AOC, before any application for aircraft registration will be considered for processing. 
 
- Application (how and where to obtain it) 

a. Application for Registration of aircraft must be made on form CA 7 in duplicate and forwarded to the Director General. The applicant will be informed by the DSR if the application is acceptable. 

b. Operational and Maintenance history of the aircraft shall be provided. Checks and inspections required for the issuance of a Certificate of Airworthiness shall be carried out by Aviation Safety Inspector(s) assigned by the Director Safety Regulation. 

c. The assigned Inspector{s} shall inform the applicant about the requirements for the Registration of aircraft and give the necessary guidelines. 

d. The Inspector shall make a search in the electronic format of Master Aircraft Register for the next sequential registration marks and assign this as provisional registration marks to the aircraft to avoid a re-issue of registration marks which have been used. 

e. When the applicant requests for special registration marks, the Inspector shall ensure that the marks have not been issued already and that the applicant pays the appropriate fee for the special registration marks, in addition to the prescribed registration fee and any other charges. 

f. The applicant shall make the aircraft available at a time and place acceptable to the Authority for such checks and inspections considered necessary. Aviation Safety Inspectors (ASIs) shall use Aircraft Registration/ Issue of C of A form SRD/AIR/001 as a guide to conduct the necessary checks and inspections.  

g. The Inspector(s) shall ensure that all the aircraft data submitted by the applicant conform to that of the manufacturer and are correct in every detail. 

h. Having completed the required checks and inspections, the Inspector{s} shall submit a report with recommendations to the Director Safety Regulation (DSR) through the Head of Airworthiness. 

i. If all registration requirements, in accordance with the CAR have been met, and the recommendations of the Inspector{s} are acceptable to the DSR, the DSR shall submit the report to the Director General for final approval. Two copies of the Registration Certificate shall be issued for the Director-General’s signature. The original of the Certificate shall be given to the applicant and the other copy put in the specific aircraft file. The Certificate of Registration shall be always carried on the aircraft. 

j. If the aircraft is not acceptable for registration based on the report and recommendations of the Inspector(s), the applicant shall be informed in writing by the DSR stating reasons why the aircraft cannot be registered in Ghana. 

k. The Inspector(s) shall enter all the required aircraft details in the Civil Aircraft Register and submit the Register to the Head of Airworthiness who should ensure that, all relevant aircraft data are recorded in the Register. The Register shall be kept under lock and key by the DSR. 

The Inspector shall also ensure that the electronic copy of the Register is updated. 

An electronic backup of the register shall be made and kept under lock and key by the DDGT. 

 Access to the electronic format of the aircraft register is by a (Password) only 
- Registration and Safety Requirements 

The following documents shall be provided by the applicant for retention by the Authority: 

a. Prior to import, a copy of the type certificate and supporting type data sheets approved by the Authority of the State of Design for acceptance by the Authority. 

b. Export certificate of airworthiness from the state of registry, or in the case of a new aircraft, the state of manufacture. 

c. Significant deviations from the approved build standard, certified by the State of Registry or State of Design. If there are no deviations from the approved build standard, a certified statement to that effect by the State of Registry. 

d. Noise certificate from the designed state or state of export (if required); 
- Operator, Aircraft and Crew Documentation 

When an Aircraft is registered it shall be issued with a Certificate of Registration and shall be kept permanently on a file with the following documents: 

a. Application for registration of aircraft. 

b. Application for issue of Certificate of Airworthiness. 

c. Certificate of Registration. 

d. Certificate of Airworthiness. 

e. Noise Certificate. 

f. Radio Licence. 

g. Certificate of FM immunity (if necessary) 

h. De-registration Certificate. 

i. Bill of Sale (Proof of ownership) 

j. Type Certificate Data Sheet. 

k. Previous C of R. 

l. Previous C of A. 

m. Previous Radio Licence. 

n. Record of Major Modifications (if necessary) 

o. Weight and Balance Certificate. 

p. Compliance status for CPCP. 

q. Compliance status for ADs/SBs. 

r. Compliance status for SSID. 

s. Life Limited Components. 

t. List of Avionics Equipment’s including RVSM and TCAS Certificates (if any). 

u. Test Flight Report (if necessary). 

v. Maintenance Release and 

w. Inspection Report 

x. Any other documents 
 

 

Road Network 

 

Road transport is by far the dominant carrier of freight and passengers in Ghana's land transport system. It carries over 95% of all passenger and freight traffic and reaches most communities, and is classified under three categories of trunk roads, urban roads, and feeder roads. The Ghana Highway Authority, established in 1974 was tasked with developing and maintaining the country's trunk road network. 

The county’s total road network was estimated at 94,203km, with 27% paved and 73% unpaved. The interventions over the last 6 years have led to a marked improvement of Ghana’s road network to 44% good, 34% fair and 22% poor, that is, a 7% reduction in the proportion of roads in poor condition”. source  

Trunk roads in Ghana are classified as “National roads”, “Regional roads”, and “Inter-regional roads”, all of which form the Ghana road network.  

National roads, designated with the letter N, link all the major population centres in Ghana. Regional roads, designated with the letter R, are a mix of primary and secondary routes, which serve as feeder roads to National roads; while Inter-Regional roads, designated with the prefix IR, connect major settlements across regional borders. 

With respect to this mode of transport, many people prefer to use the public means. Many of the town and cities in the country can be reached using urban buses known as "trotro" or taxis. For inter-regional transport bigger buses are normally used. 

Road transport buses are the main mode of transport accounting for about 60% of passenger movement. Taxis account for only 14.5% with the remaining accounted for by private cars.  One important trend in road transport (especially inter-city) is that there has been a shift from minibuses towards medium and large cars with capacities of 30-70 seats. There has been a growing preference for good buses as the sector continues to offer more options to passenger in tons of quality of vehicles used. According to the Ministry of Roads and Transport. 

The Ghana road network is 94,203 km and road transportation are the most dominant choice of transportation in Ghana. Road transport infrastructure in Ghana can be used throughout to facilitate the exchange of commodities and enable regular school attendance and fast access to health facilities in Ghana. The intention is to have many of the existing highways tolled and private-sector participation in road construction and ownership. 

For more information on government agency and airport company contact information, please see the following links: 4.1 Government Contact List.

Distance Matrix 

Distances from Capital City to Major Towns (km) 

	Accra	Bolgatanga	Cape Coast	Ho	Koforidua	Kumasi	Sunyani	Takoradi	Wa
Accra	-	815	145	156	85	272	403	229	721
Bolgatanga	815	-	765	567	742	543	588	823	275
Cape Coast	145	765	-	317	216	272	353	84	710
Ho	156	567	317	-	135	336	515	388	720
Koforidua	85	742	216	135	-	200	330	283	688
Kumasi	272	543	272	336	200	-	130	305	444
Sunyani	403	588	353	515	330	130	-	436	375
Takoradi	229	823	84	388	283	305	436	-	752
Wa	721	275	710	720	688	444	375	752	-

Travel Time from Capital City to Major Towns (hours) 

	Accra	Bolgatanga	Cape Coast	Ho	Koforidua	Kumasi	Sunyani	Takoradi	Wa
Accra	-	10	2	2	1	4	5	3	9
Bolgatanga	10	-	10	7	9	7	7	10	4
Cape Coast	2	10	-	4	3	4	5	1	9
Ho	2	7	4	-	2	4	7	5	9
Koforidua	1	9	3	2	-	3	4	4	9
Kumasi	4	7	4	4	3	-	2	4	6
Sunyani	5	7	5	7	4	2	-	6	5
Takoradi	3	10	1	5	4	4	6	-	10
Wa	9	4	9	9	9	6	5	10	-

Road Security 

The National Road Safety Authority (NRSA), is the lead agency for road safety management in Ghana under the Ministry of Transport. It was established by the NRSA Act, 2019 (Act 993) to develop and promote road safety, to coordinate and regulate activities, procedures and standards related to road safety and to provide for related matters. 

The Act has since August 2, 2019, received presidential assent, and repeals the NRSC Act, 1999 (Act 567) that established the National Road Safety Commission. In addition to the existing mandate under the Commission of promoting best road safety practices among road users and coordinating road safety activities, the NRSA Act provides for an enhanced mandate where the Authority is now empowered to regulate, ensure implementation and enforcement of road safety standards and procedures. 

With regards to the new Act, Act 2019 (Acts 993) the National Road Safety Authority is mandated to issue compliance notices to institutions or organizations who breach road safety standards. 

 

OBJECTIF OF THE AUTHORITY 

The Objectif of the Authority is to reduce the incidence of road traffic crashes, fatalities and injuries through the: 

• Promotion of road safety 

• Development and coordination of policies in relation to road safety 

• Implementation and enforcement of standards for road safety 

The Key functions of the Authority under the Act 993 include the following: 

• Nationwide road safety education, campaigns and publicity. 

• Ensure the implementation and enforcement of road safety standards and procedures in addition to the earlier mandate of promoting best road safety practices among road users and coordinating road safety activities. 

• Develop a long-term plan for the promotion of road safety and the reduction of road traffic crashes, fatalities and injuries and collaborate with the Driver and Vehicle Licensing Authority, road agencies, enforcement agencies, crash response agencies and road transport service providers to implement the plan. 

• Collaborate with other relevant agencies to co-ordinate, monitor and evaluate road safety activities, programmes and strategies. 

• Issue notices in the form of directives, procedures or cautions to persons to provide or correct irregularity in procedures, standards, practices and operations to prevent or minimize road traffic crashes, fatalities and injuries. 

• Receive complaints and investigate violations of road safety standards, Regulations and best practices and advise the Minister on the measures required to prevent or minimize road safety risks. 

• Ensure institutional compliance with procedures and standards related to road safety. 

• Collaborate with the Ghana Education Service and other relevant bodies to develop road safety education as part of the curriculum for pre-tertiary level schools and colleges of education. 

• Collaborate with the Building and Road Research Institute, the Ghana Standards Authority and other bodies with relevant knowledge and expertise in road safety to develop standards for road safety equipment and ensure compliance. 

• Regulate road transport and related services. 

Weighbridges and Axle Load Limits 

Axle load control and management is a critical issue for all the countries in the sub-region since excessive loading of trucks is one of the causes of early deterioration of the roads. The Supplementary Act Act/SP.17/02/12 relating to the Harmonisation of Standards and Procedures for the Control of Dimensions, Weigh and Axle Load of Goods Vehicle within Member States of the Economic Community of West African States was approved by the HoSG in Abuja 16-17 February 2012. Ghana commenced its program in earnest in June 2009 as part of an agreement with WAEMU countries. The sector has been implementing the Axle Load Control and management in accordance with the Road Traffic Act 683 and the Road Traffic Regulations 2012 (LI 2180) which has incorporated sections of the ECOWAS Supplementary Act.  Intensive education and sensitization on the new regulation has been undertaken. Key stakeholders such as Freight Forwarders, Haulers, Truckers, Ports, Private Weighbridge Station Operators have been involved in this sensitization programme under the Axle Load Working group chaired by the Ministry of Roads and Highways. The current allowable load limit in Ghana is 60 tones even though authorities say they are working gradually to achieve a 51 tons maximum load limit in the very near future. The allowable height is 4.5 metres and allowable width is 2.55 metres. 

PERMISSIBLE AXLE LOAD, GROSS WEIGHT AND DIMENSION LIMITS 

Axle load limits	Ghana	Togo	ECOWAS
Truck with 2 axles	21 mt	23 mt	18 mt
Truck with 3 axles	30.5 mt	34 mt	26 mt
Truck with 4 axles	37.5 mt	41 mt	31 mt
Semi-trailer with 3 axles	34.5 mt	39 mt	30 mt
Semi-trailer with 4 axles	44 mt	50 mt	38 mt
Semi-trailer with 5 axles	50.5 mt	50 mt	43 mt
Semi-trailer with 6 axles	60 mt	68 mt	51 mt
Truck & drawbar trailer with 4 axles	44 mt	50 mt	38 mt
Truck & drawbar trailer with 5 axles	50.5 mt	61 mt	46 mt
Truck & drawbar trailer with 6 axles	60 mt	68 mt	51 mt
Truck & drawbar trailer with 7 axles	60 mt	n/a	n/a