THE SIX HUNDRED AND THIRTY TWO ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED THE CUSTOMS, EXCISE AND PREVENTIVE SERVICE (MANAGEMENT) ACT, (ACT 632).

PART I—ADMINISTRATION OF CUSTOMS, EXCISE AND PREVENTIVE SERVICE

Section 1—Customs Excise and Preventive Service continued in existence. Section 1 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) The Customs, Excise and Preventive Service established under section 1 of the Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330), and in existence immediately before the commencement of this Act is hereby continued in existence subject to the provisions of this Part.

(2) The Public Services of Ghana shall include the Commissioner of Customs, Excise and Preventive Service. Article 190 of the 1992 Constitution

(3) The Membership of the Nationan Security Council shall include the Commissioner of Customs, Excise and Preventive Service. Article 83 of the 1992 Constitution

Section 2—Object of the Service. Section 2 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

The object of the Customs, Excise and Preventive Service, referred to in this Act as "the Service", is to design and implement strategies and programmes for the collection, protection and accounting for all customs and excise duties, taxes, charges, levies, penalties and other assigned tax revenues and for the facilitation of trade and investment.

Section 3—Membership of the Service. Section 3 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

The Service shall be made up of—

(a) the personnel of the Customs, Excise and Preventive Service existing immediately before the coming into force of this Act;

(b) other public officers and public institutions that may be transferred or seconded to the Service; and

Section 1 of the Revenue Agencies (Governing) Board Act, 1998 (Act 558).

Section 4—The Board Section 2 of the Revenue Agencies (Governing) Board Act 1998 (Act 558)

(1) The governing body of the Service shall be the Revenue Agencies (Governing) Board (RAGB) as established by the Revenue Agencies (Governing) Board Act, 1998 (Act 558).

(2) The Board shall consist of the following members appointed by the President acting in consultation with the Council of State:

(a) a Chairman;

(b) the Governor, Bank of Ghana;

(d) the Commissioner of the Customs, Excise & Preventive Service;

(e) the Commissioner of the Internal Revenue Service;

(f) the Commissioner of the Value Added Tax Service;

(g) a representative of the Ministry of Finance not below the rank of a Director; and

(h) four other persons at least two of whom shall be women.

The President shall in appointing the Chairman and other members of the Board have regard to the integrity, knowledge, expertise and experience of the persons and in particular their knowledge in matters relevant to the functions of the Board.

Section 5—Functions of the Board. Section 4 of the Revenue Agencies (Governing) Board Act

1998 (Act 558)

The functions of the Board are as follows—

(1) to ensure supervision and co-ordination of the activities of –

(a) the Internal Revenue Service,

(b) the Customs, Excise and Preventive Service, and

in the performance of their functions.

(2) to cause to be prepared plans for developing and maintaining an effective, fair and efficient revenue collection system and ensure that the plans are implemented;

(3) to effect the restructuring of any of the revenue agencies as and when necessary;

(4) to ensure the effective and optimum collection of the taxes, penalties and interest due to the State under the enactments specified in paragraph (a) and under any other law.

(5) to direct generally the revenue agencies on revenue related policies;

(6) to monitor the performance of the revenue agencies in carrying out their functions;

(7) to ensure that all amounts collected by the revenue agencies are paid into the Consolidated Fund unless otherwise provided by an enactment;

(8) to recommend to the Minister measures for effective collection of taxes and non-tax revenue;

(9) to delimit customs and surveillance zones, approve routes for customs purposes and cause to be built and managed government warehouses for the purposes of revenue collection;

(10) to cause systems to be developed and maintained, whether by computer or other means, for co-ordinating, and supervising the collection, storage and retrieval of information;

(11) to arrange for the training and manpower development programmes for employees of the revenue agencies;

(12) to establish a system for the exchange of information among the revenue agencies;

(13) to initiate and sustain programmes for public education on tax payment;

(14) to establish and maintain a financial and accounting system in accordance with prescribed government accounting practice;

(15) to draw up a scheme of service for the staff of the revenue agencies; and

(16) to perform such other functions in relation to revenue as the Minister may direct or as may be conferred on it by any other law.

Section 6—Tenure of office of Members of the Board. Section 3 of the Revenue Agencies (Governing) Board Act 1998 (Act 558)

(1) Members of the Board, other than the Governor, Bank of Ghana, the Commissioners, the Executive Secretary and the representative of the Ministry of Finance, shall hold office for a period of three years and shall on the expiration of that period be eligible for reappointment except that no such member shall be on the Board for more than three terms in succession.

(2) Members of the Board may be paid such allowances as the Minister may determine.

Section 7—Meetings of the Board. Section 5 of the Revenue Agencies (Governing) Board Act 1998 (Act 558)

(1) The Board shall meet at such times and places as the Chairman may determine, but shall meet at least once every two months.

(2) A special meeting of the Board may be called by the Chairman and shall be called by the Chairman at the written request of any five members of the Board.

(3) At every meeting of the Board at which he is present, the Chairman shall preside, and in his absence a member of the Board elected by the members present from among their number shall preside.

(4) The quorum for a meeting of the Board shall be six members including the Executive Secretary.

(5) Matters before the Board shall be determined by a majority decision of the members present.

(6) The Chairman or the person presiding at a meeting of the Board shall in the event of equality of votes have a second or casting vote.

(7) The Board may co-opt any person to act as an adviser at its meetings but no person co-opted shall be entitled to vote at a meeting on a matter for decision by the Board.

(8) The validity of any proceedings of the Board shall not be affected by any vacancy in its membership or by any defect in the appointment or qualification of any of its members

(9) Subject to this section the Board shall regulate its own procedures.

Section 8—Committees of the Board. Section 7 of the Revenue Agencies (Governing) Board Act 1998 (Act 558)

The Board may for the discharge of its functions appoint committees of the Board comprising members or non-members or both and assign to any committee such functions of the Board as the Board may determine except that a committee composed exclusively of non-members may only advise the Board.

Section 9—The Commissioner. Section 9 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

The head of the Service shall be the Commissioner of Customs, Excise and Preventive Service who shall be appointed by the President in accordance with the advice of the Board given in consultation with Public Services Commission.

Section 10—Duty of the Commissioner. Section 10 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Subject to the direction of the Board on matters of policy, the Commissioner shall be responsible for the day-to-day administration of the Service.

Section 11—Deputy Commissioners Section 11 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) There shall be Deputy Commissioners who shall be appointed by the President in accordance with the advice of the Board given in consultation with Public Services Commission;

(2) The Deputy Commissioners shall perform such functions as the Commissioner in consultation with the Board may determine.

Section 12—Co-operation with organizations. Section 12 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

The Public Services and other organisations shall co-operate with the Service in the effective performance of its functions under this Act.

Section 13—Staff of the service. Section 13 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) There shall be appointed by the President in accordance with the advice of the Board such officers and employees as the Board may require for the Service and upon such terms and conditions as the appointing authority may determine.

(2) The Board may upon the recommendation of the Commissioner engage the services of such consultants or experts as may be necessary.

(3) Such staff, consultants and experts shall be engaged on such terms and conditions as the Board may determine.

(4) The Board may delegate any power of appointment conferred on it by this section to the Commissioner.

Section 14—Executive Secretary. Section 8 of the Revenue Agencies (Governing) Board Act 1998 (Act 558)

(1) There shall be appointed by the President in accordance with the advice of the Board given in consultation with the Public Services Commission an officer who shall be the Executive Secretary of the Board.

(2) The Executive Secretary shall, subject to the direction of the Board be responsible for the day-to-day administration of the Secretariat and shall ensure the implementation of the decisions of the Board.

(3) The Executive Secretary may, subject to such conditions as he may determine, authorize any other officer of the Secretariat to perform any function that may be performed by him under this Act except that the Executive Secretary shall not be relieved from ultimate responsibility for the discharge of any delegated function.

(4) The Executive Secretary shall not delegate the power conferred on him under subsection

(3).

Section 15— Funding of the Service. Section 1 of the Revenue Agencies (Retention of Part of Revenue) Act, 2002 (Act 628).

The Service shall for the carrying out of its functions and for the payment of salaries, allowances, operational and administrative expenses, and other expenditure, retain an amount as may be determined by the Minister not exceeding 3 percent of the total annual revenue it collects.

Section 16—Acquisition of property by the Service. Section 17 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

The Service may for, and in connection with the performance of its functions, hold, manage, or dispose of any movable or immovable property and may enter into such contracts and transactions as may be expedient.

Section 17—Annual reports and estimates. Section 12 of the Revenue Agencies (Governing) Board Act 1998 (Act 558)

(1) The Board shall submit to the Minister—

(a) a report on the activities and operations of the Service for each financial year within three months of the end of the financial year to which the report relates; and

(b) detailed estimates of the revenue and expenditure of the Service for the next financial year within three months of the beginning of that financial year.

(2) The Minister may at any time call for returns of revenue or revised estimates from the Commissioner.

(3) The Minister shall within three months of the receipt of the report from the Board submit the report with his comments thereon to Parliament.

Section 18 —Chief Internal Auditor. Section 20 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) The Service shall have a Chief Internal Auditor who shall have the rank of Deputy Commissioner.

(2) The Chief Internal Auditor shall be responsible for all audit functions of the Service.

(3) Subject to the provisions of this Act, the Chief Internal Auditor shall be responsible to the Commissioner for the performance of his duties.

(4) As part of his duties under this Act, the Chief Internal Auditor shall, at intervals of three months, prepare and submit to the Commissioner a report on the internal audit carried out by him during the period of three months immediately preceding the preparation of the report.

(5) Without prejudice to the general effect of subsection (4) of this section, the Chief Internal Auditor shall make in each report such observations as appear to him necessary as to the conduct of the affairs of the Service during the period of which the report relates.

(6) The Chief Internal Auditor shall send a copy of each report prepared by him under this section to each of the following —

(a) the Minister ;

(b) the Auditor-General; and

Section 19—Accounts. Section 21of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) The Service shall keep proper books of account and proper records in relation to it and the account books and records of the Service shall be in such form as the Auditor-General may approve.

(2) The financial year in the Service shall end on the 31st day of December in each year.

(3) The books and accounts of the Service shall each year be audited by the Auditor-General.

(4) The Auditor-General shall forward a copy of the report to Parliament within three months of the end of each financial year.

(5) The Service shall keep separate records and accounts for—

(a) duties, taxes and penalties collected and paid into the Consolidated Fund; and

(b) funds provided for the administration of the Service under section 15 of this Act.

Section 20—Transfer of assets and liabilities. Section 22 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) All rights, assets and property vested in, or in any manner held on behalf of or for the purposes of the Customs, Excise and Preventive Service immediately before the commencement of this Act shall be vested in the Service.

(2) All liabilities and obligations subsisting against the Customs, Excise and Preventive Service immediately, before the commencement of this Act shall after the commencement continue to subsist between the Service and the other party.

Section 21—Regulations. Section 23 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

The Minister on the recommendation of the Board may by legislative instrument make regulations to give full effect to the provisions of this Act and, in particular, but without prejudice to the generality of the foregoing provide for—

(a) the delimitation and control of customs surveillance zones;

(b) the control and approval of routes for customs purposes;

(c) the class or description of goods which may be manufactured in warehouses and the conditions subject to which and the manner in which they may be manufactured;

(d) the control and movement of goods in industrial free zones, frontier zones, free ports, and any other customs area and generally for the effective assessment, collection and protection of customs and excise revenue as well as other taxes as prescribed in this Act or any other Law ; and

(e) the fees and charges to be paid to the Service for any services rendered to or expenses incurred on behalf of other persons.

PART II—TAXES AND DUTIES - GENERAL PROVISIONS

Section 22—Imposition of taxes and duties on goods. Section 24 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Acts of Parliament may provide for the imposition of taxes, duties and rates on such goods as may be prescribed.

(2) Taxes, duties and rates on the prescribed goods may include–

(a) customs duties;

(b) excise duties; and

(3) Regulations made under this Act, shall divide the duties chargeable in relation to particular goods into the following categories:

(a) import duties on goods imported into Ghana;

(b) export duties on goods exported from Ghana;.

(d) any other category of duties.

(4) Acts of Parliament may provide

(a) that taxes, duties and rates shall not be chargeable on such goods as may be prescribed;

(b) that goods in respect of which regulations have been made under this Act or any other enactments shall be classified in such form as may be prescribed.

Section 23—Goods Admissible at Concessionary Duty Rates. Section 25 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Acts of Parliament may from time to time specify goods that may be admitted at concessionary rates of duty.

Section 24—Exemptions, remission and refund.

(1) (a) Subject to Article 174 of the 1992 Constitution [2]and in accordance with the

Ghana Investment Promotion Centre Act, 1994 (Act 478) or any other enactment, the Commissioner may grant exemptions from duties and taxes as specified in that Act[3] in respect of an approved investment project or goods as defined in that Act.

Section 26 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(b) An enterprise shall be entitled to such benefits and incentives as are applicable to such enterprise under Chapters 82, 84, 85 and 98 of the Customs Harmonised Commodity and Tariff Code. Section 23 of the Ghana Investment Promotion Act1994 (Act 478)

(c) Any enterprise which desires to avail itself of the incentives provided under subsection (b) of this Section but whose plant, machinery, equipment or parts thereof are not zero-rated under the Customs Harmonised Commodity and Tariff Code may submit an application for exemption of import duties or excise duties on the plant, machinery, equipment or parts thereof to the Ghana Investment Promotion Centre. Section 24 of the Ghana Investment Promotion Act1994 (Act 478)

(d) For the purposes of promoting identified strategic or major investment, the Ghana Investment Promotion Centre Board may in consultation with such appropriate state agencies as the Board may determine and with the approval of the President, negotiate specific incentive packages in addition to the incentives provided under subsection (b) for such period as the Board may specify. Section 25 of the Ghana Investment Promotion Act1994 (Act 478)

(2) Provided that no provision of this Act, other than such as imposes an obligation to pay duty, shall in any way be affected by the granting of an exemption and in all other respects this Act shall apply as if there were no exemption from liability.

(3) Parliament may remit or authorise the refund in whole or in part of any duty payable or paid by any person if it is satisfied that it is just and equitable to do so.

(4) The remission or refund may apply either to specific instances or generally or in respect of a specified class of persons.

(5) Instead of making a remission or refund Parliament may if satisfied that it is just and equitable, direct that there shall be paid to a person to whom the goods in question have been sold or transferred an amount not exceeding that paid or estimated to have been paid on them as duty.

(6) The holder of a mineral right shall be granted the following benefits as appropriate—

(a) exemption from payment of customs import duties in respect of plant, machinery, equipment and accessories imported specifically and exclusively for the commencement of the mineral operations and may after establishment receive additional relief from payment of customs and excise duties as provided in the Mining List; Section 27 of the Minerals and Mining Law 1986 (PNDCL153)

(7) (a) The Ghana National Petroleum Corporation may, subject to the requirements of

any enactment relating to the importation of goods, import from outside Ghana materials, machinery and equipment that are exclusively required for its operations in Ghana, including component parts of machinery and plants, tools, instruments, spare parts, chemicals, minerals, means of transport, safety, and telecommunications facilities, pipelines and pumps, loading and jetty equipment, part installations, laboratory equipment, and such other items as the Minister of Finance may from time to time approve.

(b) All materials, machinery and equipment imported by the Corporation under subparagraph (a) of this section shall not be liable to customs duties or other taxes and charges, but the Corporation shall be liable to pay handling and warehousing expenses and port dues and charges in respect of such items.

(c) Any contractor or sub-contractor of the Corporation engaged in petroleum operations shall be exempted from import or export duty and any taxes, charges, fees, duties or other imports other than the normal charges payable in respect of service actually rendered by agencies of the State, with respect to the import into or export from Ghana of plant, material, goods or equipment of any kind which are to be used for petroleum operations and which will, on the conclusion of such operations, become the property of the Corporation or be re-exported from Ghana.

(d) No materials, machinery or equipment in respect of which an exemption has been granted under subparagraph (b) or (c) of this section shall be disposed of in Ghana or re-exported outside Ghana by the Corporation, a contractor or sub-contractor of the Corporation without the approval in writing of the Ministry of Energy.

(e) All materials, machinery and equipment in respect of which an exemption is granted under subparagraph (b) or (c) of this section shall not be sold in Ghana unless, prior to such sale, the seller thereof has paid to the Commissioner such import duty as he would otherwise have paid in respect of such items if he has not been granted the exemption under subsection (b) or (c) of this section.

(f) Notwithstanding the provisions of subparagraph (c) of this subsection the Minister of Finance may grant exemption in respect of fees and charges payable in respect of the import or export of goods to be used in connection with petroleum operations if in his opinion such exemption is necessary for the carrying out of the purposes of this Law.

(g) The personal and household effects other than those specified in the First Schedule to this Act of a non-Ghanaian employee recruited from outside Ghana by any contractor engaged in petroleum operations shall not be liable to import duty if such personal and household effects were imported into Ghana within six months after the arrival in Ghana of that employee to assume duty.

(h) Parliament may from time to time amend the First Schedule to this Act. Section 22 of the Ghana National Petroleum Corporation (PNDCL 64)

(8) The Ghana Tourist Board shall for its own purposes be exempt from the payment of purchase tax, import duty and any other prescribed tax. Section 10 of the Ghana Tourist Control Board Decree 1973 (NRCD 224)

(9) (a) The receiving State shall, in accordance with such laws and regulations as it may

adopt, permit entry of and grant exemption from all customs duties, taxes, and related charges other than charges for storage, cartage and similar services, on:

(i) articles for the official use of the consular post;

(ii) articles for the personal use of a consular officer or members of his family forming part of his household, including articles intended for his establishment. The articles intended for consumption shall not exceed the quantities necessary for direct utilization by the persons concerned.

(b). Consular employees shall enjoy the privileges and exemptions specified in subparagraph (a) of in respect of articles imported at the time of first installation.

(c). Personal baggage accompanying consular officers and members of their families forming part of their households shall be exempt from inspection. It may be inspected only if there is serious reason to believe that it contains articles other than those referred to in sub-paragraph (a) (ii), or articles the import or export of which is prohibited by the laws and regulations of the receiving State or which are subject to its quarantine laws and regulations. Such inspection shall be carried out in the presence of the consular officer or member of his family concerned. Article 50 of the Vienna Convention on Consular Relations 1963 adopted by Consular Relations Decree 1967 (NLCD 150)

(10) The receiving State shall, in accordance with such laws and regulations as it may adopt, permit entry of, and grant exemption from all customs duties, taxes, and related charges other than charges for storage, cartage and similar services on the following articles, provided that they are for the official use of a consular post headed by an honorary consular officer: coat-of-arms, flags, signboards, seals and stamps, books, official printed matter, office furniture, office equipment and similar articles supplied by or at the instance of the sending State to the consular post. Article 62 of the Vienna Convention on Consular Relations 1963 adopted by Consular Relations Decree 1967 (NLCD 150)

Section 25—Conditions for import and export New Insertion

(a) Legislation may provide for the procedures and conditions for the importation of goods into, and exportation of goods from, Ghana.[4]

(b) (i) Any person who imports or exports any narcotic drug without a licence issued by the Minister for Health for that purpose commits an offence and shall on conviction be liable to imprisonment for a term of not less than ten years.

(ii) The Minister for Health may grant a licence for the importation of narcotic drugs if on an application made to him by such persons as may be prescribed he is satisfied that the licence can be properly granted.

(iii) A licence may be granted under subparagraph (i) of this subsection subject to such conditions as the Minister for Health may specify.

(iv) Where a person imports any narcotic drug he shall within 14 days of such import deliver to the Pharmacy Board the particulars of the drug imported.[5] Section 1 of the Narcotic Drugs (Control, Enforcement And Sanctions) Law, 1990

Section 26—Prohibited imports and exports.

(1) Legislation may prohibit the importation or exportation of such goods as may be prescribed. Section 27 of the Customs, Excise and Preventive Service (Management) Law (PNDCL 330)

TRADEMARKS

(2) All goods which, if sold, would be liable to forfeiture under this Act and also all goods manufactured outside Ghana bearing any name or trade mark of any manufacturer, dealer, or trader in Ghana, are prohibited to be imported into Ghana, unless the name or trade mark is accompanied by a definite indication of the country in which the goods were made or produced.

(3) Where there is on goods a name which is identical with or a colourable imitation of the name of a place in Ghana, that name, unless accompanied by the name of the country in which the place is situate, shall be treated for the purpose of this section as if it were the name of a place in Ghana.

(4) (a) No goods shall be deemed to be prohibited to be imported into Ghana by

subsection (2) which would not be so prohibited but for the provisions in (b) and (c) of the definition of "trade description" in section 361or of subparagraph (b) of this subsection or but for the fact that there is applied to those goods any trade description which is a false trade description as defined in the said section 361 by reason of its being misleading in any material respect. Section 5 of the Merchandise Marks Act 1964 (Act 253)[6]

(b) Without prejudice to the generality of the definitions of "false trade description" and "trade description", a trade description (to whichever of the matters mentioned in the said definition of "trade description" it relates) shall be deemed for the purposes of this Act to be a false trade description if it is likely to be misunderstood as, or mistaken for, an indication as to the same or some other such matter which would be false or misleading in a material respect as regards the goods to which the description is applied, and anything likely to be misunderstood as, or mistaken for, an indication of any of those matters shall be deemed for those purposes to be a trade description. Section 7(2) of the Merchandise Marks Act 1964 (Act 253)

(5) (a) Where any goods which if sold, would be liable to forfeiture under this Act are

imported into Ghana, and the goods bear any name or trade mark being or purporting to be the name or trade mark of any manufacturer, dealer or trader in Ghana, and the Commissioiner is, upon representations made to him satisfied that the use of the name or trade mark is fraudulent, he may require the importer of the goods, or his agent—

(a) to produce any documents in his possession relating to the goods;

(b) to furnish information as to the name and address of the person by whom the goods were consigned to Ghana;

the goods were sent in Ghana.

(b) Any importer or agent who without lawful excuse the proof of which shall be on him, fails to comply with any requirement made under subparagrapgh (a), shall be guilty of an offence and shall be liable on conviction, to a fine not exceeding one hundred pounds and, in the case of a continuing offence, to a further fine not exceeding ten pounds for each day on which the offence is continued.

(c) The Commissioner may communicate to any person whose name or trademark is alleged to have been used or infringed any information obtained from the importer of goods or his agent under subparagraph (a).

(d) The Commissioner, before taking any action under subparagraph (a) or (c) or detaining any goods the importation of which is alleged to be prohibited under this Act or taking any further proceedings with a view to the forfeiture of those goods under any law relating to the customs, may require any regulations made to be complied with, whether as to information, security, conditions or other matters, and may satisfy himself in accordance with any such regulations that the goods are such as are prohibited under this Act to be imported. Section 12 of the Merchandise Marks Act 1964 (Act 253)

TROPHIES

(6) (a) No person shall export or attempt to export from Ghana any trophy unless he has

been granted a certificate by a Superior Police Officer not below the rank of Assistant Superintendent permitting the export of the same.

(b) The certificate shall not be issued unless the Superior Police Officer is satisfied that the trophy has been lawfully imported or otherwise lawfully obtained.

(c) No person shall import into Ghana, except on production of a certificate of lawful export, any trophy which has been exported from any territory which the Minister of Lands and Forestry has notified in the Gazette as being a territory to which the terms of the International Convention for the protection of Fauna and Flora made at London on the 8th day of November, 1933 applies.

(d) The import or export of any trophy except at places where there is a Customs station is prohibited.

(e) Any person contravening any of the provisions of this section commits an offence and shall be liable on summary conviction to a fine of ¢2million or to imprisonment for six months and any trophy imported or being exported in contravention of the provisions of subparagraphs (b), (c) and (d) of this section shall be forfeited. Section 4 of the Wild Animals Preservataion Act, 1961(Act 43)

LIVE FISH

(7) (a) No person shall import into or export from Ghana any live fish unless he

has been granted a permit by the Licensing Officer.

(b) A permit granted by the Licensing Officer under subsection (a) of this section shall be in such form and subject to such conditions as may be prescribed.

(c) Any person who contravenes subsection (a) of this section shall incur a pecuniary penalty of not less than ¢200,000.00 or more than one million cedis or the equivalent in cedis of 10,000 US dollars in the case of a foreigner or the value of the fish whichever is greater. Section 32 of the Fisheries Law 1991 (PNDCL 256)

(8) (a) Except where the restrictions imposed by this subparagraph are varied by

regulations made under subparagraph (f) of this section the entire catch of every tuna vessel and every other fishing vessel licensed under this Law shall be landed in Ghana before any transhipment or export of the catch.

(b) No black skipjack tuna and also no fish other than tuna comprised in the catch of any tuna vessel licensed under this Law shall be transhipped or exported from Ghana.

(d) Not less than ten per cent of the catch of the following species of tuna landed in Ghana by any tuna vessel licensed under the Law shall be offered for sale to persons engaged in industrial processing of fish in Ghana to the extent of their requirements:

(i) Skipjack;

(ii) Yellowfin;

(iii) Bigeye;

(iv) Albacore.

(e) Any person who contravenes subparagraph (a), (b) or (c) of this subsection shall incur a pecuniary penalty of not less than one million cedis or the value of the catch, whichever is the greater, and in addition his fishing licence may be cancelled or suspended for such period as the Licensing Officer thinks fit.

(f) Regulations may

(i) vary the restrictions imposed by subparagraph (a) of this subsection on the transhipment or export of catch; or

(ii) vary the percentage or categories of tuna required to be offered for sale under subparagraph (d) of this section.

TUNA EXPORTS AND EXCHANGE CONTROL

(g) For the removal of doubt section 10[7] of the Exchange Control Act, 1961 (Act 71) shall apply to the export of tuna and other marine products.

(h) Notwithstanding subparagraph (f) of this subsection any person who exports tuna or other marine products

(a) in contravention of section 10 of the Exchange Control Act, 1961 (Act 71); or

(b) except the Bank of Ghana otherwise directs in writing, without the Bank of Ghana being satisfied that the tuna or other marine product exported is paid for in external currency adequate in relation to the quantity of tuna or other marine product exported, and that the proceeds of the currency are duly paid to the Bank of Ghana or an authorised dealer within the meaning of the Exchange Control Act, 1961 (Act 71),

shall be guilty of an offence and liable on summary conviction to a fine not exceeding three times the value of the export or the equivalent in cedis of fifty thousand US dollars whichever is the greater or to a term of imprisonment not exceeding five years or to both such fine and imprisonment and in addition the Court shall order the forfeiture of the fish in respect of which the offence was committed. Section 33 of the Fisheries Law 1991 (PNDCL 256)

(9) (a) No person shall

(ii) import, or export any salt; that is not fortified with potassium iodate

(b) Salt is fortified where it has additives such as potassium iodate, protein, essential amino acids, vitamins, minerals, essential fatty acids or other nutritional substance added to it to enhance its nutritional value.

(c) The Ghana Standards Boards shall determine and publish in the Gazette and newspapers nationwide the standard(s) for the fortification of salt under this Act.

(d) No person shall label, package, sell or advertise salt in a manner that is likely to be mistaken for salt of the prescribed standard.

(e) This subsection shall not apply to salt for industrial or iodation purposes.

Section 4 of the Food and Drugs (Amendment) Act, 1996 (Act 523)

COSMETICS

(10) (a) No person shall export or import into Ghana any drug, cosmetic, device or

chemical substance unless the article has been registered with the Food and Drugs Board

(b) Nothing in subparagraph (a) shall prevent the importation of samples for purposes of registration of the drug, cosmetic, device or chemical substance. Section 18 (1) and (2) of the Food and Drugs Law 1992 (PNDCL 305B)

NEWSPAPERS

(11) (a) Whenever the President is of opinion that the importation of any newspaper,

book, or document, or any part thereof would be contrary to the public interest he may, if he thinks fit, by executive instrument, prohibit the importation of that newspaper, book, or document, and in the case of a newspaper, book, or document which is published periodically, may by the same or subsequent instrument prohibit the importation of any past or future issue thereof.

(b) Any person who sells, offers for sale, distributes, reproduces or imports any newspaper, book or document or any part thereof extract therefrom which is subject to an instrument under subparagraph (a) of this subsection shall be guilty of a misdemeanour.

(c) any officer of the not below the rank of Collector may detain, open, and examine any package or article which he suspects to contain any newspaper, book, or document or any part thereof or extract therefrom which it is an offence under subsection (11) to print, publish, import, sell offer for sale, distribute, or possess, and during the examination may detain any person importing, distributing, or posting such package or article or in whose possession the package or article is found. If any such newspaper, book, or document or part thereof or extract therefrom is found in the package or article, the whole package or article may be impounded and retained by the officer, and the person importing, distributing, or posting it or in whose possession it is found may forthwith be arrested, and, with the consent of the Attorney-General, proceeded against for the commission of an offence under this subsection. Section 183 (1), (5) and (6) of the Criminal Code, 1960 (Act 29)

Section 27—Harmonized Commodity Description and Coding System Section 28 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Except as otherwise expressly specified in this Act or in any other enactment for the time being in force in the country, customs tariff, taxes and rates provided to be imposed under this Act and statistical nomenclatures shall be in conformity with the "Harmonized Commodity Description and Coding System" also known as the "Harmonized System", to the extent provided in it and as approved by the Customs Co-operation Council on 14th June, 1983, and as duly revised by the World Customs Organization.

(2) (a) There is imposed by this Act a levy on the dutiable value of all non-petroleum

products imported for commercial purposes.

(b) The levy shall be 0.5 per cent of the CIF value of the import.

(d) The levy shall be collected by the Service at the port of import in Ghana.

(e) The levy shall constitute a part of the monies for the Export Development and Investment Fund and accordingly the Commissioner shall pay the levy collected under this section into an account specified by the Board.

(f) The Minister of Trade may by legislative instrument exempt such categories of non-petroleum products as may be specified in the instrument from the import levy imposed under this Act. Section 20 of the Export Development And Investment Fund Act 2000 (Act 582)

Section 28—Definition of export value. Section 37 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

The value of goods exported shall be the cost to the purchaser abroad including freight, charges incurred for transport up to the port or place of exportation, harbour dues and loading charges, and all other costs, profits, charges and expenses and duties, accruing up to the point where the goods are deposited on board the exporting vessel, aircraft or vehicle at the place of departure from Ghana.

Section 29—Definition of Selling Price Section 38 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Where excise duty and Value Added Tax are levied as percentages of selling price, selling price means—

(a) in relation to cigarettes locally manufactured—

(i) the price declared by the manufacturer to be the price, inclusive of excise duty and VAT, at which cigarettes of the same brand, weight, quality and description are ordinarily sold by him ex-factory; or

(ii) if it appears to the Commissioner that the price so declared is less than the cost of manufacture of the cigarettes together with the excise duty and VAT on it and all profits taken or to be taken by their manufacturer the sum which, in the opinion of the Commissioner, is equal to the cost together with the excise duty, Value Added Tax and profits;

(b) in relation to other goods locally manufactured -

(i) the price declared by the manufacturer to be the price exclusive of excise duty and VAT at which goods of the same brand, quality and description are ordinarily sold by the manufacturer ex-factory; or

(ii) if it appears to the Commissioner that the price declared is less than the cost of the manufacture of the goods exclusive of excise duty and VAT on it, and all profits taken or to be taken by their manufacturer, a sum which, in the opinion of the Commissioner, is equal to the cost together with the profit.

Section 30—Adjustment of contract prices. Section 39 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Where goods are to be delivered in pursuance of a contract, and on or before the day of their delivery new duty is imposed, or the duty on them is increased, reduced or revoked in accordance with this Act or any other enactment—

(a) the seller shall, in the absence of any agreement to the contrary, be entitled to recover from the purchaser as an addition to the price, a sum equal to the amount paid by him as a result of the new or the increased duty; and

(b) the purchaser shall, in the absence of any agreement to the contrary, be entitled to recover from the seller, or if he has not already paid the price of the goods to the seller, to deduct from the price, any amount that the seller may recover as an excess duty as a result of the reduction or revocation of the duty.

Section 31—Drawback. Section 40 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Regulations may prescribe that a drawback of the whole or any part of any duty or tax paid may be granted on goods as may be prescribed, and the conditions under which the drawback may be allowed.

Section 32—Claim for drawback and refund. Section 41 of the Customs, Excise and

Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Every sum of money due for drawback and every sum of money due upon any debenture, certificate or other instrument for the payment of money out of duties, excise duty shall be paid by the Commissioner on the proper debenture or other document certified by the proper officer.

(2) The owner of any goods entitled to drawback shall make and sign a declaration on the debenture that the conditions under which drawback is allowed have been fulfilled and that at the time of delivery or using of the goods or of their entry for drawback, as the case may be, he was and continues to be entitled to the drawback on them, and in the case of goods exported or shipped as stores, that they have been actually exported or shipped as stores and have not been returned and are not intended to be returned to Ghana.

(3) The Commissioner may require the owner to produce satisfactory evidence of the landing out of Ghana or disposal of any goods exported before certifying the debenture.

(4) All claims for drawback shall be made within a period of twelve months reckoned from the date of exportation of the relative goods or the performance of the conditions on which drawback is allowed as the case may be.

(5) All claims for overpayments or refunds of any duty paid shall be made within six years from the end of the financial year to which the claim relates.

(6) The Commissioner shall return any money which has been overpaid as duty if the proper document for the over-payment is certified by the proper officer.

Section 33—Drawback on goods lost or abandoned. Section 42 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) When it is proved to the satisfaction of the Commissioner that any goods after being duly shipped for exportation or for use as stores have, either before or after exportation been destroyed by accident on board the aircraft or ship, or have been materially damaged on board the aircraft or ship, any drawback or allowance payable in respect of the goods shall be payable as if they had been actually exported or used as stores.

(2) Subsection (1) of this section shall only apply in the case of goods materially damaged on board the aircraft or ship if they are with the consent of the Commissioner unloaded in Ghana and abandoned to the Government.

(3) The Commissioner may modify the form of declaration required under section 32 in such manner as he may think necessary for adapting it to the provisions of this section.

Section 34—Duty short-levied or refunded in error. Section 43 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Where duty has been short-levied or refunded in error, the person who should have paid the amount short-levied or to whom the refund has been made in error shall, upon written request made to him by the proper officer within thirty days of the receipt of the request pay the amount short-levied or refunded in error.

(2) In default of payment within thirty days the proper officer shall take adequate measures to ensure that the person does not transact any business with the Service, and shall refuse entry of any goods consigned to him or prevent any shipment by him until the amount short-levied or refunded in error is paid; and the person shall in addition incur a penalty of two hundred percent of the amount.

Section 35—Goods used contrary to authorised purpose. Section 44 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) If any goods ordinarily liable to duty at a given rate are allowed by law to be entered or delivered at a lower rate of duty or free of duty on any special conditions or for use for some special purpose or because they are the property of or intended for use by a particular person or functionary, they shall be forfeited if—

(a) such conditions are not observed; or

(b) being goods entered or delivered because they are the property of or intended for use by some particular person or functionary, they are sold or transferred to any other person.

(2) Where the goods are forfeited, the importer or person obtaining delivery of them and any person who is knowingly concerned in their use contrary to the conditions or for some purpose other than that specified or in any way contrary to this section shall incur a penalty in a sum equal to 100 per cent of the duty payable on the goods.

(3) The importer or person to whom the goods have been delivered shall on demand produce them to any officer or otherwise account for them to the satisfaction of the Commissioner, and if he fails to produce or account for them he shall incur a penalty equal to 200- per cent the duty payable. -

PART III—CUSTOMS VALUATION OF IMPORTED GOODS

Section 36—Definition of Transaction Value Section 1 of the Draft Customs Valuation Act

(1) For customs purposes -the value of imported goods shall be the transaction value, that is, the price actually paid or -payable for the goods when sold for export into Ghana and value adjusted in accordance with the provisions of section 43 of this Act except;

(a) that there are no restrictions as to the disposal or use of the goods by the buyer other than restrictions which:

(i) are imposed or required by law or by the authorities in Ghana;

(ii) limit the geographical area in which the goods may be resold;

(iii) do not substantially affect the value of the goods;

(b) that the sale or price shall not be subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;

(c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with provisions of section 43; and

(d) that the buyer and seller are not related, or where the buyer and seller are related, that the transaction value is acceptable for customs purposes under sub-section (2) of this section.

(2) In determining whether the transaction value is acceptable for the purpose of sub-section (1), the fact that the buyer and seller are related within the meaning of this section shall not in itself be grounds for regarding the transaction value as unacceptable. In such case the circumstances surrounding the sale shall be examined, and the transaction value shall be accepted provided that the relationship did not influence the price. If, in the light of the information provided by the importer or otherwise obtained, the Commissioner has grounds for considering that the relationship influenced the price he shall communicate his grounds in writing to the importer who shall be given a maximum of 30 days to respond.

(3) In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with section 36 sub-section (1) whenever the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time:

(a) the transaction value in sales to unrelated buyers of identical or similar goods for export into Ghana; or

(b) the customs value of identical - goods as determined under section 37; or

(d) the transaction value in sales to unrelated buyers for export into Ghana which would be identical to the imported goods except for having a different country of production provided that the sellers in any two transactions being compared are not related.

(4) The conditions provided in sub-section (3) are to be used at the initiative of the importer and only for purposes of comparison.

(5) For the purposes of this section, persons shall be deemed to be related only if:

(a) they are officers or directors of one another’s business;

(b) they are legally recognized partners in business;

(d) any person directly or indirectly owns, controls or holds 5 per cent or more of the outstanding voting stock or shares or both;

(e) one of them is directly or indirectly controlled by a third person;

(f) both of them are directly or indirectly controlled by a third person;

(g) together they directly or indirectly control a third person; or

(h) they are members of the same family.

(6) Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related for the purpose of this section if they fall within the criteria of sub-section (5).

(7) The price actually paid or payable, in relation to imported goods, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other benefits or other payments passing from the buyer to the seller which do not directly relate to the goods.

(8) The importer shall provide documentary proof of the transaction value in respect of the imported goods; such documentary proof shall be in the prescribed form and shall contain information sufficient to support the transaction value.

Section 37—Customs value based on Identical Goods Section 2 of the Draft Customs Valuation Act

(1) Where the customs value of imported goods cannot be determined under the provisions of section 36, the customs value shall be the transaction value of identical goods sold for export to Ghana, and exported at or about the same time as the goods being valued.

(2) In applying sub-section (1) of this section the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued shall be used to determine the customs value.

(3) Where no such sale is found, the transaction value of identical goods sold at different commercial levels and/or in different quantities, adjusted to take account of differences attributed to commercial level and/or quantity shall be used provided that such adjustment can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment whether the adjustment leads to an increase or decrease in value.

(4) Where the costs and charges referred to in section 43 are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods in question arising from differences in distances and modes of transport.

(5) Where in applying this section, more than one transaction value of identical goods are found, the lowest of such values shall be used to determine the customs value of the imported goods.

(6) Identical goods means goods, which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance would - preclude goods otherwise conforming to the definition from being regarded as identical.

Section 38—Customs Value based on Similar Goods Section 3 of the Draft Customs Valuation Act

(1) Where the Customs Value of imported goods cannot be determined under the provisions of sections 36 and 37, the value shall be based on the transaction value of similar goods sold for export into Ghana and exported at or about the same time as the goods being valued.

(2) In applying sub-section (1) of this section, the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued shall be used to determine the customs value.

(3) Where no such sale is found, the transaction value of similar goods sold at a different commercial level or in different quantities or both, adjusted to take account of differences attributable to commercial level or to quantity or both, shall be used, provided that the adjustments may be made on the basis of available evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.

(4) Where the costs and charges referred to in section 43 are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from the differences in distances and modes of transport.

(5) Where in applying this section, more than one transaction value of similar goods are found, the lowest of such value shall be used to determine the customs value of the imported goods.

(6) Goods means goods which, although not alike in all respects, have -like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quantity of the goods, their reputations and the existence of a trade mark are among the factors to be considered in determining whether goods are similar.

Section 39—Determination of Value of Goods under the Deductive Method Section 4 of the Draft Customs Valuation Act

Where the customs value of imported goods cannot be determined under sections 36 ,37 and 38, the customs value shall be determined under section 40, or where the customs value cannot be determined under that section, then under section 41 , except that, at the request of the importer, the order of application of sections 40 and 41 may be reversed.

Section 40—Customs value – Based on the Deductive Method Section 5 of the Draft Customs Valuation Act

(1) Where the imported goods of identical or similar imported goods are sold in Ghana in the condition as imported, the customs value of the imported goods under this section shall be based on the unit price at which the imported goods are sold in the greatest aggregate quantity at or about the time of the importation of the goods being valued to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following:

(a) either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses in connection with sales in Ghana of imported goods of the same class or kind;

(b) the usual costs of transport and insurance and associated costs incurred within Ghana;

(d) the customs duties and other taxes payable in respect of the importation or sale of the goods in Ghana.

(2) Where neither the imported goods nor identical nor similar goods are sold at or about the time of importation of the goods being valued, the customs value shall be subject otherwise to provisions of sub-section (1) based on the unit price at which the imported goods or identical or similar imported goods are sold in Ghana in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.

(3) Where neither the imported goods nor identical nor similar imported goods are sold in Ghana in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in Ghana who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in sub-section (1).

Section 41—Customs Value - based on Computed Method Section 6 of the Draft Customs Valuation Act

(1) The customs value of imported goods under this section shall be based on a computed method.

(2) Computed value shall consist of the total of:

(a) the cost or value of materials and fabrication or other processing employed in producing the imported goods;

(b) an amount of profit and general expenses equal to that usually reflected in sales of goods in the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Ghana; and

(3) The Commissioner may not require or compel any person not resident in Ghana to produce for examination, or to allow access to any account or other record for purpose of determining a computed value. However, information supplied by the producer of the goods for the purpose of determining the customs value under provisions of this section may be verified in another country by the Commissioner with the agreement of the producer and provided the Commissioner gives sufficient advance notice to the authorities of the country in question and the latter does not object to the investigation.

Section 42—Customs Value - based on Fall Back Method Section 7 of the Draft Customs Valuation Act

(1) Where the customs value of imported goods cannot be determined under the provisions of sections 36 to 41, the customs value shall be determined using reasonable means consistent with the principles and general provisions of this Act, and on the basis of data available in Ghana.

(2) No customs value shall be determined under the provisions of this section on the basis of:

(a) the selling price in Ghana of such goods produced in Ghana;

(b) a system which provides for the acceptance for customs purposes of the higher of two alternate values;

(d) the cost of production other than computed values which have been determined for identical or similar goods in accordance with provisions of section 40 ;

(e) the price of goods for export to a country other than Ghana;

(f) minimum customs value; or

(g) arbitrary or fictitious value.

(3) Where the importer so requests, he shall be informed in writing of the customs value determined under provisions of this section and the methods used to determine this value.

Section 43—Adjustments to the Transaction Value Section 8 of the Draft Customs Valuation Act

(1) In determining the customs value under the provisions of section 36 sub-section (1) there shall be added to the price actually paid or payable for the imported goods:

(a) the following to the extent that they are incurred by the buyer:—

(i) commissions and brokerage, except buying commissions

(ii) the cost of containers, which are treated as being one for customs purposes with the goods in question.

(iii) the cost of packing whether for labour or materials.

(b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced costs for use in connection with the production and sale for export of the imported goods to the extent that such value has not been included in the price actually paid or payable.

(i) materials, components, parts and similar items incorporated in the imported goods.

(ii) tools, dies, moulds and similar items used in the production of the imported goods.

(iii) Materials consumed in the production of the imported goods.

(iv) Engineering development, artwork, design work and plans and sketches undertaken elsewhere other than in Ghana and necessary for the production of the imported goods;

(c) Royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable;

(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller.

(2) The customs value shall include the following:

(a) the cost of transport of the imported goods to Ghana;

(b) loading, unloading and handling charges associated with the transport of the imported goods to Ghana;

(3) Additions to the price actually paid or payable shall be made under this section only on the basis of objective and quantifiable data.

(4) No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this section.

Section 44—Appeals Section 9 of the Draft Customs Valuation Act

(1) Where an importer is aggrieved by a decision of the Commissioner under this Part, he shall within twenty-one (21) days of becoming aware of the decision, appeal without Penalty, in writing to the Commissioner.

(2) Upon receipt of the appeal from an importer, the Commissioner shall within one month, give a written explanation to the importer.

(3) Where the importer is still dissatisfied, he shall have the right of recourse to the judicial authorities.

(4) Notwithstanding the provisions in sub-sections (1), (2) and (3), the importer may proceed to pay the assessed customs duties pending the determination of his case.

Section 45—Release of Goods pending determination of Value Section 10 of the Draft Customs Valuation Act

(1) Where in the course of determining the customs value of imported goods, it becomes necessary to delay the final determination of such customs value, the importer of the goods may be permitted by the Commissioner to clear the goods from customs.

(2) Where the importer has been permitted to clear the goods under this section, he shall be required to provide sufficient guarantee in the form of surety determined by the Commissioner to cover the ultimate payment of customs duties.

Section 46—Confidentiality of information Section 11 of the Draft Customs Valuation Act

No officer shall disclose any information relating to any person, firm or business acquired in the performance of his duties, except:

(a) for the purposes of this Part ; or

(b) when required to do so by law.

Section 47—Directives and other powers of the Commissioner Section 13 of the Draft Customs Valuation Act

(1) Nothing in this Part shall be construed as restricting or calling into question the rights of the Commissioner to satisfy himself as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes.

(2) For the avoidance of doubt, these provisions on valuation shall not apply to the valuation of imported used motor vehicles for customs purposes, the provisions relating to customs valuation of used vehicles as contained in Section 86 of this Act shall continue to apply.

Section 48—Rate of Exchange. New Insertion

Where the conversion of currency is necessary for the determination of the customs value, the current rate of exchange as determined by the Bank of Ghana shall be used.

PART IV—CUSTOMS DUTIES

Section 49—Time of entry to govern duty payable. Section 45 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) All goods deposited in a warehouse or other place of security without payment of customs duty on their first importation or which may be imported or exported, and have not been entered for use within Ghana or for exportation, shall, on being entered for use within Ghana or for exportation, be subject to the rate of duty in force at the time when they are entered for actual home use or for export, except where provision is otherwise made by Law.

(2) For the purposes of this section—

(a) the time of entry of goods imported into Ghana by post shall be taken to be the time of delivery to the addressee, and the time of entry of goods exported from Ghana by post shall be taken to be the time of posting;

(b) the time of entry of goods imported or exported overland or by inland waters shall be deemed to be the time of the actual payment of duty on them.

Section 50—Duty on goods re-imported. Section 46 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Where any goods liable to import duty or tax are imported into Ghana and are then exported and re-imported; on the re-importation, if it is shown to the satisfaction of the Commissioner that customs duty was paid either before or after the exportation and that no drawback of the duty was allowed on exportation, or that any drawback allowed has been repaid to the Commissioner then—

(a) if it is further shown to the satisfaction of the Commissioner that the goods have not been subjected to any process abroad, or having been subjected but without change of their form or character are goods not liable at the time of re-importation to duty ad valorem, they shall be exempt from any further duty when entered for use within Ghana after re-importation; or

(b) if it is further shown to the satisfaction of the Commissioner that the goods have been subjected to a process of repair, renovation, or improvement abroad, but that their form or character has not been changed, they shall be chargeable with duty only upon the increase in their value attributable to that process, and, where any sum has been contracted to be paid for the execution of the process that sum shall be prima facie evidence of that amount, but without prejudice to the powers of the Commissioner under this Act as to the ascertainment of the value of the goods for duty thereon ad valorem.

(2) The provisions of this section shall be conditional on the person exporting goods for subsequent re-importation giving written notice and producing the goods for identification at the port or place of shipment to the proper officer or in the case of exportation by post to the proper postal authority, before their exportation, unless the Commissioner in his discretion waives this condition in any case where in his opinion it may be unreasonable or impose hardship.

Section 51—Goods imported for temporary use. Section 47 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) The Commissioner may give permission to import any goods without payment of duty if he is satisfied that they are imported for temporary use or purpose only, except that regulations may prohibit the importation of any goods or classes of goods under this section, or may provide that the goods shall be subject to such proportion of the duty thereon as may be specified in a Commissioner’s Order.

(2) No goods shall be imported under this section unless—

(a) they are exported within three months of the date of permission to import; and

(b) the person to whom the permission is given deposits with the Commissioner the amount of the duty on the goods, or gives security for the duty, as the Commissioner may determine.

(3) The Commissioner may, on provision of additional security where he so requires, extend the period of three months where he is satisfied that the goods are the bona fide property or bona fide in the use of a person on a temporary visit to Ghana.

(4) If the goods are not exported within the relevant time, the deposit held by the Commissioner shall be forfeited, or if security has been given the importers shall pay to the Commissioner the full duties on the goods plus one hundred percentum penalty.

(5) If the goods are exported within the relevant time, the deposit shall be refunded or the security cancelled.

Section 52—Transit goods. Section 48 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330) as amended bysection 1 of the Customs, Excise and Preventive Service (Management) (Amendment) Act, 2002 (Act 614)

(1) Goods entered for transshipment or in transit through Ghana in accordance with any regulation made under this Act shall be exempt from payment of import duties.

(2) Transit fees of the equivalent in cedis of 200 US dollars shall be paid to the Commissioner for each consignment in transit through Ghana.

(3) Escort fees shall be paid at a daily rate of the equivalent in cedis of 65 US dollars per escort to the Commissioner for goods entered for transshipment or in transit through Ghana.

Section 53—Imposition of Export Duty New Insertion

The Minister may by legislation impose Export duties and taxes on goods exported from Ghana.

Section 54—Export goods and stores. Section 49 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Subject to the observance by the exporter of all the provisions of this Act, and the conditions of any bond, no duty shall be charged upon -

(a) goods entered under bond for exportation or use as aircraft's or ship's stores, and subsequently proved to the satisfaction of the Commissioner to have been duly exported to and landed at some place outside Ghana or exported as stores;

(b) goods remaining on board an importing aircraft or ship for re-exportation or use as stores on the importing aircraft or ship,

unless the Commissioner has reasonable grounds to believe that any deficiency in the goods has arisen from illegal abstraction, in which case duty shall be paid on the deficiency by their owner.

Section 55—Re-export of transit goods and stores. Section 50 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Goods imported in transit or in transshipment, or as the bona fide stores of any aircraft or ship shall be duly re-exported within such time as the Commissioner may allow.

(2) The re-exportation of goods specified in subsection (1) shall be made in such manner and by such routes as shall be determined by the Commissioner.

(3) The goods shall not be deemed to be goods prohibited to be imported or exported unless they are expressly prohibited by regulations to be imported in transit or in transshipment or as aircraft's or ship's stores.

(4) This section shall be subject to the provisions of any enactment prohibiting the importation, carriage coastwise or exportation of any goods.

Section 56—Free Zone New Insertion

(1) Goods imported into and exported out of the Free Zones shall be in accordance with the Free Zones Act, Act 504 and regulations issued thereunder.

(2) (a) The Service shall be responsible for the control of zero-rated goods

(i) within a free zone;

(ii) in transit between two free zones; and

(iii) in transit between a free zone and a point of entry into or exit out of Ghana.

(b) The Minister of Trade and Industry after consultation with the Minister of Finanace and the Commissioner of may by legislative instrument make regulations

(i) adopting or modifying for the purposes of this Act any of the regulations relating to customs operations;

(ii) governing the movements of persons, vehicles or goods into and out of a free zone, from and out to other parts of the customs territory;

(iii) covering the keeping, storage and handling of goods in free zones;

(iv) covering the keeping and preserving of accounts and records in a specified form in respect of goods in free zones; and

(v) relating to the provision of security by bond or otherwise on goods in transit between free zones and points of entry and exit from and to other countries.

(3) Where goods stored in a free zone are found to be missing without an acceptable explanation, the Commissioner may request the licensee to pay the duty on the goods at the rate in force at the time in addition to any penalty which may be imposed by the Commissioner. Sectiosn 26 and 27 of the Free Zone Act 1995 (Act 504)

Section 57—Abatement of duty. Section 51 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) No claim for abatement of duty upon goods imported into Ghana shall be allowed on account of damage unless the claim was made on the first examination of the goods, or unless it is proved to the satisfaction of the Commissioner that the damage was sustained before they were delivered out of customs control.

(2) Subject to section 49 the damage sustained by any goods shall be assessed by the Commissioner who may allow abatement of the duty in proportion to the damage.

(3) No claim for abatement of duty on account of damage shall be allowed in respect of tobacco, cigars, wines and spirits.

(4) All goods derelict, jetsam, flotsam, lagan and wreck brought or coming into Ghana shall be subject to the same duty as similar goods imported into Ghana, unless it is shown to the satisfaction of the Commissioner that they are damaged.

(5) No claim for abatement of duty on account of damage shall be allowed in respect of any other imported goods except on proof to the satisfaction of the Commissioner that the carrier or insurer of the goods has made an allowance to the importer in respect of the damage; and the abatement shall not exceed such proportion of the duty as the amount of the allowance made bears to the value of the goods undamaged, calculated in accordance with the regulations.

Section 58—Remission for goods lost or destroyed. Section 53 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Where any goods are lost or destroyed by accident—

(a) on board any aircraft or ship; or

(b) in any customs area or warehouse; or

the Commissioner may remit or refund the duty due or paid on them, if satisfied that the goods have not been and will not be consumed in Ghana.

(2) Any goods which are abandoned by their owner as not worth the duty while in the charge of any officer may be destroyed or otherwise disposed of as the Commissioner shall direct, at the expense of their owner, and the proceeds realised paid into the Consolidated Fund.

Section 59—Remission or refund for pre-entered goods. Section 54 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) The Commissioner shall remit or refund the duty payable or paid by any person on goods pre-entered under this Act.

(a) if he is satisfied that the goods will not be imported into Ghana by reason that hey are lost or destroyed or for any other reason; or

(b) If the goods are not imported into Ghana within twelve months after they have been pre-entered.

(2) Any goods the duty on which is remitted or refunded under this section shall, after the remission or refund, be treated as if they had never been entered.

PART V—(A) EXCISE DUTIES

Section 60—Imposition of excise duty.

Excise duty is payable on all locally manufactured or produced goods, unless the goods are so exempt by law.

Section 61—Exemptions. Section 56 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) On an application to the Commissioner and subject to such conditions as he may impose, no excise duty shall be payable on any goods manufactured in Ghana and -

(a) shipped as stores for consumption outside Ghana on a ship or aircraft proceeding to a place outside Ghana; or

(b) exported by their manufacturer,

if they are shipped or exported in accordance with the provisions of this Act and within seven days or such further period as the proper officer may by notice in writing allow from the date of their delivery from the factory or warehouse.

(2) No excise duty shall be paid on—

(a) goods delivered for shipment as stores for use outside Ghana on a ship or aircraft proceeding to a place outside Ghana; or

(b) goods delivered for exportation and duly shipped; or

Section 62—When Excise duty is payable. Section 57of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Excise duty becomes due and shall be paid by the manufacturer to the Commissioner before the goods are delivered from his factory or from a warehouse, if they are goods permitted by the Commissioner to be warehoused without payment of duties on them, or before they are used by the manufacturer in his factory or in a warehouse for any purpose, or otherwise as specially provided by Law.

(2) The Commissioner may defer the payment of duty on such terms as he may allow, if the manufacturer gives security by bond or otherwise as the Commissioner may require:

Provided that in that case all duties which have become due within any month or any other period that may be prescribed shall be paid to the Commissioner within twenty-one days of the last day of the month or other prescribed period.

(3) Except where other provision is made by Law for periodical returns by manufacturers, every manufacturer shall within ten days of the close of each month or any longer period that may be prescribed deliver to the Commissioner in the approved form an account of—

(a) all materials in or received into his factory;

(b) all excisable goods manufactured, delivered, used, removed to or from another factory or to or from a warehouse, lost by evaporation, leakage or other cause or otherwise disposed of; and

(c) any duties which have become due or have been paid during that month or other prescribed period on any goods manufactured by him,

and shall sign a declaration at the foot of the account that all the particulars contained in it are true.

Section 63—Remission for goods lost or destroyed. Section 58 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) If any goods liable to excise duty are lost or destroyed—

(a) before they have been delivered from a factory or warehouse; or

(b) in removing them from a factory or warehouse, or

(d) in the course of delivery from or receiving into any factory or warehouse,

the Commissioner may remit any duties due on them, if satisfied that they have not been used or consumed in Ghana.

(2) If a manufacturer wishes to destroy any goods liable to excise duty before they have been delivered from his factory or from a warehouse, they may be destroyed subject to any directions which the Commissioner may give, and upon their destruction in accordance with the direction the duty on it shall be remitted.

Section 64—Deficiency and excess in stock. Section 59 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Any manufacturer or warehouse keeper who fails to produce to any proper officer on his request any excisable goods manufactured or warehoused by him and not delivered or used in accordance with this Act shall immediately pay to the Commissioner the duties due on them, except in respect of any deficiency shown to the satisfaction of the Commissioner to be due to evaporation, accidental leakage or other unavoidable cause; and in addition to paying the duties and taxes on the goods he shall incur a penalty not exceeding three times the duties payable on the goods unaccounted for.

(2) If at any time the quantity of excisable goods found in any factory or warehouse is greater than the quantity which ought, according to the books of the manufacture or warehouse keeper to be there, the manufacturer or warehouse keeper shall incur a penalty not exceeding three times the duties payable on the goods found in excess, unless he explains the excess to the satisfaction of the Commissioner.

Section 65—Receipts, etc. Section 65of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Every manufacturer or producer shall give to any retail trader or wholesale dealer in respect of every transaction between them immediately after the conclusion of the transaction a receipt or other document specifying the price or value, as the case may be, at the time of the transaction and the amount of tax payable on it.

(2) Every person to whom receipts or other documents have been given under subsection (1) shall retain the receipts or documents and shall, within twenty-one days after the end of a month transmit to the Commissioner copies of it received by him during the month.

Section 66—Appeal against decision of Commissioner. Section 68 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Where any person is aggrieved by a decision of the Commissioner under this Part, he shall within twenty-one days after becoming aware of the decision, lodge a formal appeal with a Court of competent jurisdiction for determination.

(2) Where there is no appeal from the decision of the Commissioner, his decision shall be final.

(3) Notwithstanding any appeal made under subsection (1) the tax in issue shall be paid in accordance with this Act, and after the determination of the appeal, any refund or balance payable, as the case may be, shall be paid within such time as may be specified by the Court.

Section 67—Inspection of premises. Section 69 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) For the purposes of this Act, the Commissioner may -

(a) inspect the business premises or residence of any manufacturer, or producer, or any other person and examine at the premises or residence any books or other documents kept there by the manufacturer, trader, dealer or person;

(b) request in writing that the manufacturer, producer, trader, dealer or person furnish him within the period specified in the request any books or documents specified in it for examination at the office of the Commissioner or at some other place specified by him.

(2) Any person who contravenes subsection (1) of this section commits an offence and is liable on conviction to a fine not exceeding ¢5,000,000.00 or imprisonment for a term not exceeding six months or both.

PART V— (B) SPECIFIC OFFENCES AND PENALTIES RELATING TO EXCISE DUTY

Section 68—Default in the submission of excise duty returns. Section 70of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Any person, institution or enterprise liable to the payment of excise duty who defaults in submitting excise duty returns on due dates shall incur a pecuniary penalty of fifteen per centum of the amount due and payable for the month of default.

(2) Where any person, institution or enterprise liable to pay excise duty or fails to pay the penalty specified in subsection (1); its licence to manufacture and recognition shall be withdrawn and the person, institution or enterprise shall cease to transact any business or deal in any manner with the Service until all the penalties have been paid.

Section 69—Failure to pay excise duty on due dates. Section 71of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Any person, manufacturer, producer or enterprise liable to pay excise duty who fails to pay it to the Service, within the period prescribed under this Act shall incur a pecuniary penalty of fifteen per centum of the amount due and payable and shall in addition pay on that amount interest at the prevailing commercial bank rate.

Section 70—False and deceptive returns. Section 72 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Any person who makes, assents to or acquiesces in the making of a false or deceptive statement in a return is guilty of an offence and whether or not prosecuted shall be liable to a penalty of 100 per cent of the amount of the excise duty that should have been paid in respect of the period covered by the return.

Section 71—Excise Duty clearance certificate. Section 73of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) No manufacturer or persons liable to pay excise duty shall be admitted to transact any business with the Service unless the person or manufacturer produces a tax clearance certificate issued in respect of himself or company or enterprise.

(2) A tax clearance certificate issued under this section may be valid for such period and for such purposes as may be determined by the Commissioner.

Section 72—Failure to maintain proper records. Section 74of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Any manufacturer or person liable to the payment of excise duty who fails to keep and maintain records to the satisfaction of the Commissioner shall be guilty of an offence and shall have his licence recognition withdrawn and be barred from transacting any business whatsoever with the Service until he purges himself of such offence to the satisfaction of the Commissioner.

Section 73—Revocation of licence to manufacture. Section 75 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Where any excise duty payable by a producer or a manufacturer or any person remains unpaid after the time within which it is payable, whether or not a distress is levied, the Commissioner may, by notice in writing addressed to the producer or manufacturer and delivered at his licensed premises, revoke any licence to manufacture issued to the manufacturer under this Act.

(2) If after the revocation the producer or manufacturer continues to produce or manufacture any goods liable to excise duty, he and every person aiding or assisting him to produce or manufacture the goods commits an offence and is liable on conviction to imprisonment for a term not exceeding twelve months or to a fine not exceeding three hundred per cent the amount of excise duty left unpaid under subsection (1) of this section or to both .

Section 74—Distraint for excise duty or penalty imposed. Section 76 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) Where excise duty on any goods remains unpaid after the time within which it is payable, the Commissioner may in writing authorise the levying of a distress

(a) upon the manufactured goods, chattels and effects of their manufacturer; and

(b) upon all assets, property, buildings, factory, machinery, plant, tools, means of transport and communication, accessories, animals, and all goods used in Ghana in the manufacture, production, sale or distribution of any taxable goods, commodity or items found in any premises or any lands owned by or in use or in possession of such manufacturer or of any person on his behalf and or in trust for him.

(2) The authority to distrain under this section shall be in the form contained in the Second Schedule to this Act and shall be a warrant and authority to levy by distress the amount of any excise duties.

(3) The distress warrant so taken shall be executed on only the assets of the manufacturer and the Service shall take possession of the properties specified in subsection (1) of this section exclusive of all liabilities.

(4) For the purpose of levying the distress any person expressly authorised in writing under the hand of the Commissioner may execute any warrant of distress and if necessary break open any building or place in the day-time and may call to his assistance any Police Officer; and it shall be the duty of any Police Officer when required to assist in the execution of any warrant of distress and in levying the distress.

(5) The distress so taken may, at the cost of the person owing the tax arrears , be kept for fourteen days and if the amount due in respect of taxes, duties and or penalties and the cost and charges of and incidental to the distress are not then paid, the items specified under subsection (1) may be sold.

(6) Out of the proceeds of sale there shall be paid first the cost or charges of and incidental to the sale and keeping of the distress and the next amount due in respect of duties, taxes and penalties, and the residue, if any, shall be payable to the owner of the things distrained on demand being made within one year of the date of sale.

(7) Where any property specified in subsection (1) seized in the execution of the distress warrant is under a mortgage, bill of sale, charged by way of security for any debt, or is in any way encumbered, the sale of the property shall be made subject to the prior interest of the Service which shall have precedence over all other interests.

(8) It is lawful in the exercise of the powers of distress conferred under this section, for the person to whom the authority is given to distrain upon all things as specified in subsection (1) of this section belonging to the manufacturer wherever they may be found.

Section 75—Liability to Prosecution. Section 77 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Any person, institution or enterprise on whom sanctions are imposed under sections 67,68,69,70,71 and 7 2 shall in addition be liable to prosecution and on summary conviction shall be liable to imprisonment for a term of not less than six months and not exceeding two years.

PART VI—IMPORTATION OF VEHICLES

Section 76—Taxes payable on imported vehicles. Section 78 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

All vehicles imported into the country unless specifically exempted under this Act or any other enactment shall attract the following imposts—

(a) Import Duty;

(b) Import VAT;

(d) Examination fee on used imported vehicles

(e) Export Development and Investment Fund Levy

(f) ECOWAS Levy;

Section 77—Exemptions. Section 79 of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Legislation may provide for the exemption of all or some of the imposts referred to in section 76 on specified vehicles.

Section 78—Additional Taxes. Section 80of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

Notwithstanding section 76 regulations may provide for the imposition of additional taxes on imported vehicles in addition to the imposts referred to in section 82 .

Section 79—Receipts to be issued.

Every Importer or Purchaser of a motor vehicle shall be issued with a Certificate of Payment of Duties by the Commissioner for purposes of registration of that vehicle.

Section 80—Duties of Licensing Authority. Section 87of the Customs, Excise and Preventive Service (Management) Law, 1991 (PNDCL 330)

(1) The Licensing Authority established by any enactment shall not register any motor vehicle unless the Customs Entry and other related Customs documents are produced by the applicant.

(2) For the purposes of this Section, other related customs documents shall include the Certificate of Payment of Duties.

(3) A motor vehicle purchased at a public auction under this Act, shall be issued with only a Certificate of Payment of Duties for purposes of registration of that motor vehicle.

(4) Every licensing authority shall within ten days after the end of each month;

(a) submit a statement to the Commissioner setting out the number of vehicles which were registered by him during that month, indicating the registration number, engine and chassis numbers, the name and address of the owners;

(b) submit to the Commissioner, the receipts by him that month.

Section 81—Motor Vehicles to be imported Section 1 of the Customs, Excise And Preventive Service (Management) (Amendment) Act, 2002 (Act 634).

(1) A person who imports a motor car that is more than ten years old but not more than twelve years old shall pay in respect of the motor car a penalty of five percent of the CIF value of the motor car.

(2) A person who imports a motor car that is twelve years old but not fifteen years old shall pay in respect of the motor car a penalty of twenty per cent of the CIF value of the motor car.

(3) A person who imports a motor car which is fifteen years old shall pay in respect of the motor car a penalty of fifty percent of CIF value of the motor car.

Section 82—Importation of buses, coaches and vans Section 1 of the Customs, Excise And Preventive Service (Management) (Amendment) Act, 2002 (Act 634).

Where a person imports a commercial vehicle, namely, a bus, a coach, or a van the following shall apply:

(a) Where the vehicle is ten years old but not more than twelve years old, there shall be paid in respect of the vehicle a penalty of 2.5% of the CIF Value of the vehicle.

(b) Where the vehicle is more than twelve years old but not more than fifteen years old there shall be paid in respect of the vehicle a penalty of 10% of the CIF value of the vehicle.

(c) Where the vehicle is more than fifteen years old but not more than 20 yeas old, there shall be paid in respect of the vehicle a penalty of 15% of the CIF value of the vehicle.

(d) Where the vehicle is more than twenty years old there shall be paid a penalty of 50% of the CIF value of the vehicle.

Section 83—Importation of trucks, lorries and tipper trucks Section 1 of the Customs, Excise And Preventive Service (Management) (Amendment) Act, 2002 (Act 634).

Where a person imports a commercial vehicle namely, a truck, a lorry, or a tipper truck the following shall apply:

(a) where the vehicle is more than 10 years old but not more than 12 years old there shall be paid in respect of the vehicle a penalty of 5% of the CIF value of the vehicle.

(b) Where the vehicle is over 12 years old but not more than 22 years there shall be paid a penalty of 10% of the CIF value of the vehicle.

Section 84—Date of manufacture and payment of duties Section 1 of the Customs, Excise And Preventive Service (Management) (Amendment) Act, 2002 (Act 634).

(1) The age of a motor vehicle for the purpose of this Act shall be calculated from the year in which the motor vehicle was first manufactured.

(2) A penalty payable in respect of a vehicle specified in sections (81), (82) and (83) shall be in addition to any applicable duty to which the vehicle is subject under this or any other enactment .

Section 85—Prohibition of importation of right-hand-drive vehicle Section 1 of the Customs, Excise And Preventive Service (Management) (Amendment) Act, 2002 (Act 634).

(1) It is prohibited for any person to import a right-hand-steering motor vehicle into this country unless otherwise authorized by the Ministry.

(2) Subject to any provision of this Act a prohibited vehicle imported into the country shall be seized and forfeited to the state.

Section 86—Import value of used vehicles. Section 90 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Notwithstanding the provisions of any enactment, this section shall apply for the determination of the value for customs purposes of used motor vehicles imported under this Act.

(2) The value of a used motor vehicle shall be the price of the motor vehicle as assessed in accordance with the following provisions of this section together with freight, insurance commission and all other costs, charges and expenses incidental to the delivery of the vehicle at the port or place at which the vehicle first entered Ghana.

(3) Where the age of a used motor vehicle—

(a) does not exceed six months the price shall be deemed to be the first purchase price;

(b) exceeds six months but does not exceed one and a half years the price shall be deemed to be eighty-five per centum of the first purchase price;

(c) exceeds one and a half years but does not exceed two and a half years the price shall be deemed to be seventy per centum of the first purchase price;

(d) exceeds two and a half years but does not exceed five years the price shall be deemed to be sixty per centum of the first purchase price; or

(e) exceeds five years the price shall be deemed to be fifty per centum of the first purchase price.

(4) Where a person disputes the age of a used motor vehicle assessed by the Commissioner in accordance with the provisions of this section the onus of proof shall be on that person to prove the age so assessed.

(5) Where the age of a used motor vehicle is in dispute as in subsection (4), the Commissioner's assessment shall unless the contrary is proved to his satisfaction, prevail.

(6) For the purposes of converting the first purchase price of any motor vehicle in Ghana currency the prevailing rate of exchange as quoted by the Bank of Ghana at the time the vehicle is entered for delivery into Ghana shall be used.

(7) In this section "first purchase price" means the price at which the type of motor vehicle in question is usually sold for use when new by a dealer in such vehicle in the country of manufacture of the vehicle concerned, excluding any tax, or impost charged in relation to the vehicle in accordance with the Act of that country.

Section 87—Forfeiture of vehicles. Section 91 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Without prejudice to sections 113 and 114 of this Act any vehicle which remains unentered within 60 days after the discharge or in the case of overland vehicle, from the date it crossed the national border into the country shall be forfeited to the State.

Section 88—Local dealers to furnish details of manufacture. Section 92 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) A local dealer in any motor vehicle the importation of which is permitted under this Act shall furnish the Commissioner with the following information—

(a) year of manufacture;

(b) the make or model of the vehicle;

(d) the home delivery value of the vehicle.

(2) Any local dealer who fails or refuses to furnish the Commissioner with the information required under subsection (1) of this section shall be guilty of an offence and liable on summary conviction to a fine not exceeding ¢5,000,000.00 or to imprisonment not exceeding twelve months or to both, and without prejudice to any penalty imposed under this subsection liable to an additional fine of C30,000.00 for every week during which the offence continues.

Disposal of forfeited vehiclesSeSSSSSSection 89—Disposal of forfeited vehicles Section 93 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any motor vehicle forfeited to the State under this Act shall be disposed of in accordance with this section.

(2) There shall be appointed by the Minister for the purpose of disposal of forfeited vehicles, a committee comprising three members, namely;

(a) a representative of the Office of the Chief of Staff;

(b) a representative of the Ministry of Finance; and

(3) The Commissioner shall dispose of forfeited vehicles, on the advice of the Committee, which shall include auction sale and allocation to such institutions, bodies or persons as the Committee may direct.

(4) The price at which a forfeited vehicle is disposed of, whether by auction sale, allocation or any other method, shall include the duties, taxes and penalties exigible on the vehicle.

Section 90—Forgery, etc. Section 94 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any person who—

(a) makes or signs any declaration, certificate or instrument which is false in any material particular in relation to any motor vehicle imported under this Act;

(b) forges or causes to be forged any document relating to any motor vehicle imported under this Act; or

(c) furnishes or causes to be furnished any information relating to motor vehicle importation under this Act which he knows to be false,

shall be liable to the sanctions specified under sections 239 or 240 which ever is appropriate.

PART VII—CUSTOMS: ARRIVAL, REPORT, ENTRY, ETC.

Section 91—Arrival. Section 95 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Every aircraft or ship arriving in Ghana—

(a) shall come to a port, or other place allowed by the Commissioner in special circumstances, without touching at any other place in Ghana; and

(b) on arriving at any such port or place shall proceed forthwith to the proper place of mooring or unloading as the nature of the port or place will admit, without touching at any other place; and

(2) No aircraft or ship after arriving at a proper place of mooring or unloading shall depart from there, except—

(a) directly to some other place of mooring or unloading approved by the proper officer; or

(b) with the authority of the proper officer, directly to another port or to a place allowed by the Commissioner in special circumstances in Ghana; or

(3) No aircraft or ship after departing on a flight or voyage to a place outside Ghana shall bring to within Ghana except in accordance with this Act or with the permission of the proper officer, or for some cause which the master explains to the satisfaction of the Commissioner.

(4) The master of an aircraft or ship which contravenes any provision of this section shall incur a penalty of not less than ¢20, 000,000 and the aircraft or ship shall be detained until payment is made.

Section 92—Mooring and unloading. Section 96 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The Commissioner may, subject to any other authority provided by law, direct at what particular part of any port or other place aircraft or ships shall moor or unload their cargo.

Section 93—Report. Section 97 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The master of every aircraft or ship, whether laden or in ballast, or his agent, shall (except as otherwise provided in regulations), within twenty-four hours after arrival from outside Ghana, make a report of the aircraft or ship and its stores and cargo to the Commissioner on the prescribed form in the prescribed manner, giving the prescribed particulars.

(2) The report shall show separately any goods which are in transit, or intended for an in land port, or which are to be transferred to another aircraft or ship for re-exportation, and shall state whether any goods are to remain on board for re-exportation in the same aircraft or ship.

(3) The report shall (except in the case of steamship or where otherwise specially allowed by the Commissioner) give a particular account of all goods remaining on board for exportation, and shall be made before bulk is broken.

Section 94—Steamship report. Section 98 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The master of a steamship shall make report of its stores and of any packages for which no bill of lading has been issued, before bulk is broken, unless the Commissioner otherwise allows.

Section 95—Report when unloading at more than one port. Section 99 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Notwithstanding any provision of this Act to the contrary, when an aircraft or ship carrying cargo for delivery at more than one port or place in Ghana arrives from outside Ghana, the master or his agent shall make report of the whole cargo at the first port or place, reporting separately such part of the cargo as may be intended for the first port or place, and unloading it there.

(2) After unloading the cargo, and being authorised by the proper officer, the master may proceed to subsequent ports or other places specially allowed by the Commissioner, and at each port or place the master or his agent shall report such part of the cargo as may be intended for that particular port or place; and the master or agent reporting and all persons concerned in unloading the cargo shall be subject to such provisions of this Act as are applicable.

Section 96—Delivery of previous clearance. Section 100 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The master of an aircraft or ship or his agent shall, if required, deliver to the Commissioner at the time of making a report of arrival, the clearance of the aircraft or ship, if any, from the port or ports from which it has arrived.

Section 97—Failure to make due report. Section 101of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If the master of an aircraft or ship or his agent fails to make due report, or if any of the particulars contained in the report are false, the master or his agent shall incur a penalty of not less than ¢5,000,000 and all goods not duly reported shall be liable to forfeiture, unless the omission is explained to the satisfaction of the Commissioner.

Section 98—Failure to account for package reported. Section 102 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If any package reported is not—

(a) duly unloaded, removed and deposited in a customs area or other place approved by the Commissioner, and entered and cleared from it in accordance with this Act; or

(b) produced to the proper officer for deposit or deposited in a State warehouse in accordance with section 112;

the master or his agent shall pay the duty on it, plus penalty of three times the duty involved unless he explains to the satisfaction of the Commissioner the failure so to deal with the package.

(2) Subsection (1) does not apply to goods kept on board as stores or for re-exportation or with the permission of the Commissioner kept on board for direct transfer to another aircraft or ship for use as stores or for re-exportation.

Section 99—Cargo defined. Section 103 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

No goods may be imported as aircraft's or ship's stores except those as are required for consumption or use by or for the aircraft or ship, its officers, crew and passengers, and any goods not so required (other than the bona fide baggage of passengers) shall for all purposes be deemed to be the cargo of the aircraft or ship.

Section 100—Master's duties. Section 104 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The master or his agent shall, in relation to the aircraft or ship, its cargo, stores, baggage, crew, passengers, and flight or voyage -

(a) answer immediately all questions the proper officer shall ask him; and

(b) produce all books and documents in his custody or control that the proper officer may require.

(2) Before any person (unless permitted by the proper officer) disembarks, the master or his agent shall give to the officer who boards the aircraft or ship on arrival at any port or place a list containing the names of each passenger on board, and also, if required by the officer, the names of the master and of each officer and member of the crew.

(3) If the list of names is not correct and complete (unless the inaccuracy or omission is explained to the satisfaction of the Commissioner), the master or his agent shall incur a penalty of ¢2million.

Section 101—Wrongly breaking bulk. Section 105 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any time after a ship or aircraft enters Ghana and without the knowledge and consent of the proper officer—

(a) bulk is broken contrary to section 93 or 94;

(b) any alteration is made in the stowage of her cargo so as to facilitate the unloading of any part of the cargo before arrival at a proper place of unloading, or not being a steamship, or any aircraft or ship specially allowed to do so, before report of the aircraft or ship has been made; or

(c) any goods are staved, destroyed or thrown overboard or any package opened, the master or his agent shall incur a penalty of ¢20,000,000 unless cause is shown to the satisfaction of the Commissioner.

Section 102—Unloading of cargo. Section 106 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Except in accordance with any regulation made under this Act, or with the written permission of the proper officer or subject to any conditions he may in any particular case impose—

(a) no cargo shall be unloaded from an aircraft or ship arriving from outside Ghana unless the proper officer has authorised its unloading, nor from any ship or aircraft unless the cargo has first been duly entered;

(b) no cargo shall be unloaded or removed from an aircraft or ship arriving from outside Ghana except at the times and days that may be specified in regulations or as approved by the Commissioner.

(c) no cargo shall be transferred from an aircraft or ship arriving from outside Ghana into any vessel or aircraft at such time as will cause the cargo to be afloat in the vessel or aircraft except between the times and days that may be specified by regulations or as approved by the Commissioner.

(d) no cargo (except cargo unloaded in a vessel to be landed in accordance with section 103) shall be unloaded from an aircraft or ship arriving from outside Ghana except at an approved place of unloading or sufferance wharf approved for the purpose.

(2) If any cargo is unloaded contrary to this section or to the terms and conditions contained in any written permission from the Commissioner, it shall be liable to forfeiture.

Section 103—Removal of cargo. Section 107 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Except in accordance with regulations made under this Act, or with the written permission of the proper officer or subject to any conditions he may in any particular case impose—

(a) the vessel into which any cargo is put after being unloaded from a ship shall be a ship licensed under section 263;

(b) no cargo which has been unloaded from an aircraft or ship arriving from outside Ghana into any vessel or aircraft to be loaded shall be transhipped or removed into any other vessel or aircraft before it is landed;

(c) cargo which has been unloaded from an aircraft or ship and put into any vessel or aircraft to be landed shall be taken directly and without delay to an approved place of unloading or sufferance wharf approved for the purpose within the same port, and landed there without delay.

(2) If cargo is removed contrary to this section or to the terms and conditions contained in any written permission from the Commissioner, it shall be liable to forfeiture.

Section 104—Deposit of cargo. Section 108 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) All cargo when unloaded at an approved place of unloading or sufferance wharf approved for the purpose, and all cargo which has been put into a vessel to be landed in accordance with section 103 shall immediately upon being unloaded or landed be conveyed into the care of the proper officer in the customs area, and deposited in a transit shed or in a State warehouse as the proper officer may direct.

(2) Such cargo as the proper officer may consider unsuitable for storage in a transit shed or State warehouse shall be deposited in such place as he may direct, at the risk and expense of the importer, as if it was deemed to be unsuitable for storage in a State warehouse under section 111

(3) Except in accordance with regulations made under this Act, or with the written permission of the proper officer or subject to any conditions he may in any particular case impose, no cargo shall be removed from any part of the customs area or from the transit shed or State warehouse into which it has been conveyed unless it has first been duly reported and entered, and the proper officer has authorised its removal or delivery:

Provided that the proper officer may, if he thinks the action necessary, require the agent of an aircraft or ship from which cargo has been landed into any transit shed, State warehouse, or other place of security to remove it to some other place of security selected by the proper officer; and if the agent fails to remove it when so directed, he shall incur a penalty of ¢500,000.00 and the proper officer may have the cargo removed to another place of security at the expense of the agent.

(4) Cargo entered to be warehoused shall be removed by the importer by such ways, in such manner and within such period as the proper officer shall direct to the warehouse for which it is entered, and delivered into the care of the officer in charge of the warehouse:

Provided that the importer shall first enter into a bond for the due warehousing of such cargo, as the proper officer may direct.

(5) If any cargo is removed, deposited or dealt with contrary to this section or the terms and conditions contained in any written permission given by the Commissioner, it shall be liable to forfeiture.

Section 105—Liability of goods other than cargo, approved to forfeiture. Section 109 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) No goods whatsoever other than cargo duly reported as such shall be taken out of an aircraft or ship arriving from outside Ghana or delivered to any person aboard such aircraft or ship other than for the consumption or use of its crew or passengers except under such conditions (which may vary the procedure as to reporting the aircraft or ship as required by this Act) as may be prescribed in regulations made under this Act or as directed by the Commissioner in any particular case.

(2) For the purpose of this section "goods" includes passengers' baggage, stores and any goods which may be taken on board an aircraft or ship arriving from outside Ghana while it is within Ghana.

(3) If goods are taken out or delivered contrary to this section or to any conditions prescribed by regulations or to any directive of the Commissioner, they shall be liable to forfeiture.

Section 106—Delivery of bullion, coin, etc. Section 110 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Notwithstanding anything contained in the preceding provisions of this Part, the proper officer may permit the delivery to an importer of bullion, currency notes or coin without entry but if the importer does not within forty-eight hours after their removal from the importing aircraft or ship deliver to the proper officer a full and true account of them, including their weight and value, he shall incur a penalty of ¢20,000,000.

Section 107—Entry and pre-entry. Section 111 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The importer of any goods shall deliver to the proper officer an entry of the goods in such form and manner and containing such particulars supported by documentary evidence as the Commissioner may direct:

Provided that this requirement shall not apply in relation to passengers' accompanied baggage unless the proper officer in any particular case so directs.

(2) Goods may be entered under this section for use in Ghana, for warehousing, for transit or for transshipment, if so eligible.

(3) With the permission of the Commissioner, and subject to such conditions and restrictions as he may prescribe, goods may be entered under this section prior to importation; and the provisions of this Act relating to the entry of goods shall, with the necessary modifications, apply to the pre-entry of goods under this subsection.

(4) Except insofar as the contrary intention appears, wherever in this Act there occurs a reference to imported goods that shall, in relation to any goods pre-entered or to be pre-entered, the reference shall be deemed to include a reference also to goods not yet imported.

Section 108—Entry in absence of documents. Section 112 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If the importer of any goods cannot give full particulars of them for want of any documents or information concerning them, other than documents or information relating to their origin required by any provision of this Act, he shall make and sign a declaration in the prescribed form to that effect before the proper officer, who shall permit the importer to examine and enter the goods, and may allow delivery of them, if satisfied that their description for tariff and statistical purposes is correct and also, in the case of goods liable to duty ad valorem, that the value declared on the entry is approximately correct, and in the case of goods liable to duty according to their weight, measurement or strength, that the weight, measurement or strength declared on the entry is correct.

(2) The proper officer may retain the samples of the goods entered under this section for such period up to their final entry as he shall require and shall make an inventory of them.

(3) In the case of goods liable to duty ad valorem the entry made in accordance with this section shall be deemed provisional.

(4) The estimated amount to be held on deposit shall not be less than one hundred and fifty percentum of the estimated duty and other taxes involved, and shall be forfeited unless the importer within three months or such further time as the proper officer may in special circumstances allow produces to the proper officer satisfactory evidence of the value and makes a post-entry of the goods, in which case so much of the sum deposited as shall be necessary shall be brought to account as duty, and the balance returned to the person who deposited it.

Section 109—Goods not entered after declaration. Section 113 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If the importer, having made a declaration in accordance with section 108 does not make entry as provided in that section, or if the proper officer is not satisfied, in which case an entry which has been made shall be ipso facto void, the proper officer shall cause the goods referred to in the

declaration to be deposited in a State warehouse and dealt with as provided in section 103.

Section 110—Power to waive production of documents. Section 114 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Notwithstanding anything provided before in this Act, if the Commissioner is satisfied, whether before or after the deposit in a State warehouse under section 109 any goods liable to duty ad valorem, that it is impossible for the importer to obtain satisfactory documentary evidence of their value, or if in any case the documentary evidence relating to them, though not complete, is in the opinion of the Commissioner sufficient to enable a reliable estimate of the value to be made, the Commissioner may permit them to be entered according to Sections 36 to 43 of this Act.

(2) Where the Commissioner allows goods to be entered in the absence of any document under this section, he may require the person entering them to deposit with him such additional sum as he shall require, not exceeding one-half of the duty paid upon such goods.

(3) Any sum so deposited shall be forfeited unless the person entering the goods produces the required document within three months of the date of entry, or unless he explains his failure to the satisfaction of the Commissioner.

Section 111—Goods deemed to be in State warehouse. Section 115 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Where under this Act goods are required to be deposited in a State warehouse, and for any reason the proper officer in his discretion decides that it is undesirable or inconvenient to deposit them in a State warehouse, they shall for all purposes be deemed to be deposited in a State warehouse as from the time they are required to be so deposited, and shall in addition to the rent and other charges payable under section 112 be chargeable with such expenses for securing, watching and guarding, and of removing them from the original to some other place of deposit as the proper officer considers reasonable.

(2) No officer shall be liable to make good any damage or losses which goods may sustain by reason of their being deposited and dealt with as provided in subsection (1).

Section 112—Uncleared goods. Section 116 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Where goods imported in any aircraft or ship are not entered and also delivered from the customs area within fourteen days after being unloaded, or within such further period as the proper officer may in special circumstances allow, the proper officer may deposit them in a State warehouse or direct the agent of the aircraft or ship to deposit them immediately in a specified State warehouse.

(2) Goods so deposited shall be subject to such regulations in regard to rent and other charges as may be prescribed.

(3) Any officer who has custody of any goods under this Act, (other than goods which have been warehoused in pursuance of an entry for warehousing) may refuse delivery of them from a State warehouse or other place of deposit until proof is given to his satisfaction that the freight and any other charges due on them have been paid.

Section 113—Sale of goods in State warehouse.

(1) Where goods of a perishable nature are deposited or are required to be deposited in a State warehouse the proper officer may sell them immediately by public auction.

(2) Where any goods, other than goods of perishable nature, are deposited or are required to be deposited in a State warehouse, the proper officer may sell them by public auction after fourteen days notice by publication in the Gazette or in the national newspapers, if they are not entered for warehousing or delivery from the State warehouse within fourteen days after deposit, or such further period as the proper officer may allow, and all charges paid for removal, freight, rent and all other expenses incurred in respect of them.

(3) Where goods are sold under this section, the proceeds shall be applied first in the discharge of duties, of the expenses of removal and sale, and of rent and charges due to the Government, and of freight and other charges; and, subject to section 114 (3), the balance, if any, shall be paid to the owner of the goods if he applies for it within 180 days from the time of the sale, but otherwise shall be paid into the Consolidated Fund.

(4) If any goods on being offered for sale cannot be sold for a sum sufficient to pay all duties, expenses, rent and charges, they may be disposed of as the Commissioner may direct.

(5) This section shall apply notwithstanding any law to the contrary.

Section 114—Disposal of goods suspected to be uncustomed. Section 117 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Where goods suspected to be uncustomed goods are seized in accordance with any enactment the person authorised by law to effect the seizure shall deliver them immediately into the custody of the Commissioner, unless the Commissioner otherwise directs.

(2) All goods, other than goods of a perishable nature, delivered into the custody of the Commissioner in accordance with this section shall be deposited in a State warehouse and—

(a) where they are of a perishable nature, the proper officer may sell them forthwith by public auction;

(b) where they are not of a perishable nature, the proper officer may sell them by public auction after a fourteen day notice by publication in the Gazette or in the national newspapers.

and the proceeds of the sale shall be disposed of as provided in section 113 (3).

(3) Where the importeror owner of the goods is charged with any offence in respect of the goods—

(a) the proceeds of the sale of the goods shall be retained to abide the outcome of the case; and

(b) if the importer or owner is convicted of any offence in respect of those goods, any part of the proceeds of the sale of the goods which would otherwise have been payable to him in accordance with section 113(3) shall be deemed to be forfeited to the Republic and shall be paid into the Consolidated Fund.

(4) This section shall apply notwithstanding any law to the contrary.

Section 115—Examination of goods in State warehouse. Section 119 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The proper officer may cause any goods required to be removed under this Act to a State warehouse to be opened and may require their owner to have them opened for examination at his own expense.

Section 116—Ship or aircraft owner may enter goods. Section 120 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Where the owner of any goods imported into Ghana in an aircraft or ship fails to make entry of them, or having made entry, fails to land them or take delivery of them by the times provided in this section, the aircraft or ship owner or master or the agent or either may make entry of them -

(a) if a time for delivery of the goods is expressed in the charter party, bill of lading or agreement, then at any time after the time expressed; and

(b) if no time for delivery of the goods is expressed in the charter party, bill of lading or agreement, then at any time after the expiration of seventy-two hours, exclusive of Sunday or public holiday, after the report of the aircraft or ship.

(2) However, if at any time before the goods are landed their owner is ready and offers to land or take delivery of them, he shall be allowed to do so, and his entry shall in such case be preferred to any entry which may have been made by the aircraft or ship owner or master or the agent or either.

(3) The period of time specified in this section shall be computed from the time at which the aircraft or ship and goods have been released from any quarantine to which they may have been subjected.

Section 117—Detention of aircraft/ship till goods landed. Section 121 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Where any goods remain on board an importing aircraft or ship, beyond seven days after its arrival, or beyond such further time as the proper officer may allow, the proper officer shall detain the aircraft or ship until all expenses for guarding such goods beyond the seven days or further time, if any, allowed, and all expenses of removing the goods or any of them to a State warehouse, if the proper officer shall so remove them, are paid.

(2) A charge not exceeding 100 US dollars or its equivalent in cedis per day shall also be made in respect of any derelict or other aircraft or ship coming, driven or brought into Ghana under legal process, by stress of weather or for safety, when it is necessary to station any officer in charge, either on board or otherwise, for the protection of the revenue, so long as the officer remains on board or otherwise.

Section 118—Restriction on persons disembarking. Section 122 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

No person, whether a passenger or not, shall disembark or go ashore from or go on board any aircraft or ship that has arrived within Ghana, except at such times and by such means and ways as may be described in any regulations made under this Act, or otherwise as the Commissioner may allow.

PART VIII—CUSTOMS: WAREHOUSES AND CUSTOMS AREAS

Section 119—Conditions of warehousing. Section 123 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner may by notice in the Gazette or national newspapers declare what kinds of goods shall or may be warehoused upon first importation without payment of duty.

(2) Any goods while in a warehouse or customs area shall be subject to such regulations as may be made under this Act, and in the case of goods deposited in a Government warehouse, to the payment by their owner of such rent and other charges at such time as may be prescribed.

(2A) Where the importer fails to declare the insurance paid, the rate of insurance shall be calculated

(i) at a rate of 1% of the cost and freight value for air freight; and

(ii) at a rate of 0.875% of the cost and freight value for sea freight. [As Inserted by Customs, Excise and Preventive (Management) (Amendment) Act, 2002 (Act 614) s.2]

(3) If any prescribed rent or other charges are not paid to the proper officer when due and payable on any goods in a Government warehouse, such goods may, without prejudice to any other lawful method of recovery, be sold or otherwise dealt with and any proceeds applied as if they were goods which might be sold or otherwise dealt with under sections 141 and 142

Section 120—Licence for private bonded warehouses. Section 124 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) No building or place may be used as private bonded warehouse unless—

(a) it has been duly licensed by the Commissioner; and

(b) the warehouse keeper gives a bond in such sum as the Commissioner may require, with one or more sufficient sureties, conditioned on the due payment of all duties and the due observance of the provisions of this Act.

(2) A licence shall be in the approved form and shall be issued by the Commissioner upon the payment of a fee as specified in section 121 or such sum as the Minister may by legislative instrument prescribe.

(3) The Commissioner may at any time revoke a licence, and no part of the licence fee paid

shall be recoverable by the licensee unless the Commissioner in his discretion considers

that it is unreasonable or may impose hardship.

Section 121—License fees for Private Bonded Warehouse Section 3 of Customs, Excise and Preventive (Management) (Amendment) Act, 2002 (Act 614)

(1) Private Bonded Warehouse shall be categorized into ‘A’ and ‘B’

(2) There shall be paid to the Commissioner the equivalent in cedis of 2,000.00 US dollars as registration fee for a bonded warehouse Category ‘A’.

(3) There shall be paid to the Commissioner the equivalent in cedis of 1,000 US dollars as a registration fee for a bonded Warehouse category ‘B’.

(4) The renewal fee for the license of bonded warehouse category ‘A’ shall be the equivalent in cedis of 600 US dollars.

(5) The renewal fee for the license of a bonded warehouse category ‘B’ shall be the equivalent in cedis of 300 US dollars.

(6) A license shall expire on 31^st December of every year, and shall be subject to renewal.

Section 122—Owner not to enter his warehouse without permission. Section 125 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Unless by legislation to the contrary no warehouse keeper shall, by himself or by any person in his employment, open or gain access to his warehouse except in the presence or with the knowledge and consent of an officer acting in the execution of his duty.

Section 123—Obligations of a warehouse keeper Section 126 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Every warehouse keeper shall provide such office accommodation and other facilities as the proper officer may require to examine and take-stock and audit goods in bond.

(2) Every warehouse keeper shall keep at his premises in the approved form and manner such books, records and documents relating to the goods in bond as Commissioner may direct.

(3) Entries may be make electronically or legibly in ink and shall not be altered in any manner but alterations may be made to entries in ink by drawing a single line in ink through the incorrect entry so as to allow it to remain legible and a correcting entry may be made immediately above the entry cancelled.

(4) The books shall be open at all times for the inspection of the proper officer and the warehouse keeper shall allow any officer to take an abstract from them at any time.

(5) If the warehouse keeper:

(a) fails to keep the books in the proper manner or produce them when required by any officer to do so or;

(b) fails to make in the books legibly in ink any entry required to be made in it or;

(c) fraudulently or in any manner contrary to the requirements of this Act makes any entry obliteration alternation or erasure in the books his license shall be revoked.

(6) Where the result of any act or omission referred to in (a-c) leads to loss of revenue the warehouse keeper shall in addition to the revocation of his license incur a penalty of twice the total sum lost.

Section 124—Revocation of appointment. Section 127of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner may revoke the appointment of any private bonded warehouse, and on revocation the duties on all the goods warehoused shall be paid, or the goods shall be exported or removed to another warehouse within such time, being not less than three months, as the Commissioner may direct.

(2) Written notice of revocation addressed to the warehouse keeper of the private warehouse and left there shall be deemed to be notice to all persons interested in the goods.

(3) Any goods not duly exported or removed in accordance with subsection (1) of this section shall be taken to a State warehouse by the proper officer, and may be sold or otherwise dealt with, under section 113

Section 125—Procedure for warehousing. Section 128of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The officer in charge of any warehouse shall, upon the delivery into his care any goods entered to be warehoused, and subject to any other direction of the Commissioner, whether account has been taken of the goods on the quay or elsewhere or not, take particular account of them, and shall cause to be entered in a book prepared for that purpose the name of the importing aircraft or ship, and of the person in whose name the goods are entered, the number of packages, the mark and number of each package and the description of the goods.

(2) When the goods have been deposited in the warehouse, with authority of the officer, he shall certify at the foot of the account that the entry and warehousing of the goods are complete, and they shall from that time be considered duly warehoused.

Section 126—Goods to be warehoused in original packages. Section 129 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

All goods warehoused shall be deposited in the packages in which they are imported, except such goods as are permitted to be skipped on the quay, or bulked, sorted, lotted, packed or re-packed in the warehouse, in which case they shall be deposited in the packages in which they are contained when the account of them is taken by the proper officer on the completion of the operation.

Section 127—Interfering with storage. Section 130 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If in the case of goods warehoused in a private bonded warehouse—

(a) any alteration is made afterwards in the goods or packages deposited, or in the packaging of them in the warehouse or in the marks or number of the packages; or

(b) the goods are removed from the part of the warehouse where they were deposited in the absence and without the consent of the proper officer, the goods shall be liable to forfeiture.

Section 128—Stowing of goods. Section 131 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The proper officer may direct in what different parts or divisions of any warehouse or customs area and in what manner any goods shall be deposited, and if any goods are deposited contrary to the directions, the occupier of the warehouse or the depositor of the goods in a customs area shall in respect of every package so deposited incur a penalty of ¢500,000.00, together with a further penalty of ¢20,000.00 for each day during which any package remains so deposited.

(2) If the occupier of a private warehouse neglects to stow the goods deposited so that easy access may be had to every package, he shall incur a penalty of ¢500,000.00, together with a further penalty of ¢20,000.00 for each day during which the neglect continues.

Section 129—Production of goods. Section 132of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Where the occupier of a private warehouse or the depositor of any goods in a customs area fails to produce to any officer at his request goods deposited in the warehouse or customs area, or any part of it, which have not been duly entered and delivered from it, he shall incur a penalty of three times the duty payable on the goods not so produced, in addition to the duties due thereon.

Section 130—Failure to warehouse. Section 133 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Where any goods entered to be warehoused are not duly warehoused by the importer in pursuance of the entry, or if any goods whatsoever, being duly warehoused or deposited in a customs area, are in any way concealed in or removed from the warehouse or customs area or abstracted from any package or transferred from one package to another, or otherwise for the purpose of illegal mixing, removal or concealment, they shall be liable to forfeiture.

(2) Where the goods are not available to be forfeited in accordance with sub-section (1), a penalty not exceeding three times the duty involved shall be imposed.

Section 131—Unlawful access. Section 134of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any person who clandestinely opens a warehouse or transit shed or, except in the presence of the proper officer acting in the execution of his duty, gains access to the goods in it, shall incur a penalty of ¢5,000,000.00.

Section 132—Trespass. Section 135 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any person who enters a warehouse or any part of a customs area when forbidden by an officer, or refuses to leave a warehouse or a part of a customs area when requested to do so by an officer, shall incur a penalty of ¢5,000,000.00.

Section 133—Taking of unentered goods. Section 136 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If any goods required to be previously entered are taken out of a warehouse or customs area without being duly entered (except as permitted by this Act), the warehouse keeper or the depositor of the goods shall immediately pay the duties upon them and a penalty not exceeding three times the duties payable on them, or to both.

(2) Any person taking out any goods from a warehouse or customs area before they have been duly entered (except as stated) or who aids, assists, or is concerned in it, shall be guilty of an offence and in addition to paying a penalty not exceeding three times the duties on the goods, be liable on conviction to imprisonment not exceeding five years.

Section 134—Destruction and stealing of goods. Section 137 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any person who destroys or steals any goods duly warehoused or deposited in a customs area shall be guilty of an offence and is liable on conviction to imprisonment not exceeding ten years, and shall pay a fine equal to the value of the goods, as well as the duties or taxes and other charges due on such goods and the Service shall not be liable to any legal action in respect of the goods.

Section 135—Reasonable acts by proper officer. Section 138of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The proper officer may at the expense of the owner of goods warehoused in a Government warehouse, or deposited in a customs area in the occupation or use of the Government, do all such reasonable acts as he considers necessary for their proper custody and preservation, and shall have a lien on them for expenses so incurred; but no acts shall be done until the expiration of twenty-four hours after their owner has been notified that the acts are required, unless the proper officer in his discretion decides that immediate action is necessary for their proper custody or preservation.

(2) The importer or owner of any goods shall pay any expenses incurred in respect of them under this section at such times and in such manner as the Commissioner shall either generally or in any particular case direct, and if any expenses are not paid, the goods may be sold or otherwise dealt with and any proceeds applied as if they were goods which might be sold or otherwise dealt with under section 142.

Section 136—Removal from one warehouse to another. Section 139 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The removal of warehoused goods from one warehouse to another shall be subject to any regulations made under this Act and to such other conditions as the Commissioner may direct.

Section 137—Procedure on delivery of goods removed. Section 140 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) On the delivery of any goods for removal as provided the proper officer at the port or place of removal shall send an account containing the particulars of them to the proper officer at the port or place of destination, and the person requiring their removal shall enter into a bond, with such security or securities as the Commissioner shall require, in a sum equal at least to the duty chargeable on the goods, for their due arrival and re-warehousing at the port or place of destination within such time as the proper officer may direct.

(2) Such bond shall not be discharged unless the goods have been produced to the proper officer and duly rewarehoused at the port or place of destination within the time directed by the proper officer or unless the full customs duties have been paid on them as provided in section 138, or unless the goods have been otherwise accounted for to the satisfaction of the Commissioner, or until the full duties due upon any deficiency of the goods not so accounted for have been paid.

Section 138—Removal subject to warehouse regulations. Section 141 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Upon the arrival of the goods at the port or place of destination, they shall be warehoused in the same manner, and under and subject to the same law, rules and regulations, so far as they are or can be made applicable, as on the warehousing of goods on their first importation.

(2) If, upon the arrival of goods so removed at the port or place of destination, the parties wish to export immediately or to pay duty on them for use within Ghana, without actually lodging them in the warehouse for which they have been entered and examined to be re-warehoused, the officer at that port or place may permit them to be entered and delivered for home use, or, after all the formalities of examining them for re-warehousing have been duly performed, to be entered and loaded for exportation, as if they had been actually lodged in the warehouse.

Section 139—Removal subjects to conditions. Section 142 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If any goods taken from a warehouse for removal or for exportation or use as aircraft’s or ships' stores are removed or put on board an aircraft or ship, except with the authority or under the care of the proper officer, and in accordance with regulations made under this Act and in such manner, by such persons and within such time, and by such roads or ways, as that officer shall permit or direct, they shall be liable to forfeiture.

(2) If the goods are illegally removed or carried away prior to being put on board the exporting or removing aircraft, ship or carriage, or from any exporting or removing aircraft, ship or vehicle, in or on which they have been put, the bond given in respect of them shall be forfeited, and may immediately be put in suit for the penalty, although the time prescribed in the bond for putting the goods on board the exporting aircraft or ship or re-warehousing them at the place of destination shall not have expired; and all these goods shall be liable to forfeiture.

(3) There shall be paid to the Commissioner in respect of commercial goods re-exported from bonded warehouses, a processing fee of one percent of the C.I.F. value of the goods.

Section 140—Transfer from one Government warehouse to another. Section 143 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Notwithstanding anything mentioned before, the Commissioner may transfer goods at the cost of the Government from one Government warehouse to another in any manner he considers reasonable.

Section 141—Re-warehousing. Section 144 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) All warehoused goods shall be entered and delivered either for use within Ghana or as aircraft’s or ships' stores, or for exportation, not later than two years after the day on which they were warehoused, or within such further time and in such cases as the Commissioner shall direct, unless their owner wishes to re-warehouse them.

(2) Where the owner wishes to re-warehouse the goods, they shall be examined by the proper officer, and the duties due upon any deficiency or difference between the quantity ascertained on importation and the quantity found to exist on the examination, together with the necessary expenses attendant on it, and any charges incurred in respect of the goods, shall, subject to such allowances as are by law permitted in respect of them, be paid to the Commissioner at the rates for the time being in force; and the quantity so found shall be re-warehoused in the name of their owner in the same manner as on first importation;

Provided that if the owner with the concurrence of the warehouse keeper, wishes to re-warehouse the goods according to the account taken at their importation, without re-examination, the examination may be dispensed with if the officer is satisfied that the goods are still in the warehouse, and that there is no reason to suspect any undue deficiency; but the warehouse keeper shall be liable to make good the duty on any deficiency not allowed by law which may be discovered in the goods at the time of their delivery, or any earlier time.

Section 142—Disposal of goods not re-warehoused. Section 145 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If any warehoused goods are not duly entered for use within Ghana, or as aircraft’s or ships' stores, or exported or re-warehoused, and the duties ascertained to be due on the deficiencies and any charges and expenses have not been paid at the expiration of two years from their previous entry and warehousing or within such further time as may be directed, they shall be sold by public auction as soon as possible, after thirty days’ notice by advertisement in the Gazette or the national newspapers.

(2) In all cases where goods are sold under this section, the proceeds shall be applied first to payment of the duties, expenses of the sale, and of rent and charges due to the Government, and then in discharge of any lien for freight and other charges; and the balance, if any, shall be paid to the owner of the goods if he applies for it within 180 days from the time of sale, but otherwise shall be paid into the Consolidated Fund.

(3) If any goods on being offered for sale cannot be sold for a sum to pay all duties, expenses, rent and charges, they may be destroyed or otherwise disposed of as the Commissioner may direct.

(4) The duties due upon any deficiency in any warehoused goods not allowed by law shall be immediately paid by the warehouse keeper.

Section 143—Delivery of stores. Section 146 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The Commissioner may permit warehoused goods to be delivered as stores for a ship of not less than one hundred tons burden, or an aircraft, in accordance with section 164, and if any goods taken from a warehouse for use as stores are not duly put on board the aircraft or ship for which they are entered, or otherwise accounted for to the satisfaction of the Commissioner, or are dealt with in any way contrary to this Act, they shall be liable to forfeiture and in addition the master or agent of the aircraft or ship shall be liable to a penalty not exceeding thrice the duties/taxes evaded.

Section 144—Duty to be paid on original account. Section 147 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The duties to be paid when warehoused goods are entered for use within Ghana shall not be less in amount than would have been payable according to their value, in US Dollars or the cedi equivalent except in the case of tobacco in leaf, oil in casks, wine in casks, malt liquor in casks, and spirits in casks, the duties on which, when cleared from the warehouse for use within Ghana, shall be chargeable upon their quantity ascertained by weight, measure, or strength, as the case may be, at the time of their actual delivery, unless there is reason to suppose that any part or any deficiency has been caused by illegal abstraction.

Section 145—Forfeiture of uncollected goods. Section 148 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any goods remain in any warehouse or customs area for fourteen days after being entered for use within Ghana or after being sold by public auction under this Act, they shall all be forfeited unless the failure to move them is explained to the satisfaction of the Commissioner.

Section 146—Delivery in special circumstances. Section 149 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner may permit any goods to be taken out of any warehouse or customs area without payment of duty for such purpose and time as he thinks proper, and in such quantities, and under such conditions and restrictions, and with such security by bond for their due return or the payment of the duties due on them, as he may direct or require.

(2) If any goods are dealt with in any way contrary to the terms of the permission or to the conditions or restrictions, they shall be forfeited.

Section 147—Re-packing and Taking of samples by owner. Section 150 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner may, in relation to any customs area or warehouse, give directions as to what goods may be skipped, bulked, sorted, lotted, packed or re-packed there.

(2) No goods in a customs area or warehouse shall be re-packed into packages of a size in which those goods are prohibited to be imported or exported, except where otherwise expressly provided by regulations.

(3) Directions given under this section may include the manner and conditions under which an owner of goods may take samples of them from a customs area or warehouse.

Section 148—Manufacture in a private bonded warehouse. Section 151of Customs, Excise and Preventive Service 1993 (PNDCL 330)

No goods shall be manufactured in a private warehouse except in accordance with regulations made under this Act.

Section 149—Goods to be handled by owner. Section 152 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The unloading, loading and removal of goods and bringing them at the proper place for examination and weighing, putting them into scales, opening, unpacking, repacking, bulking, sorting, lotting, marking and numbering, where such operations are necessary or permitted, and removing to and placing them in the proper place or deposit until delivered or shipped, shall be performed by or at the expense of their owner.

(2) The owner of any goods shall unpack, sort, pile or otherwise prepare, them either before or after entry of them, in such manner as the proper officer shall direct to enable him to examine or take account of them.

PART IX—CUSTOMS: LOADING AND EXPORTATION

Section 150—Aircraft or Ship to be entered outwards. Section 153 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The master of every ship or aircraft in which any goods are to be exported, or his agent, shall before any goods are taken on board, deliver to the proper officer at the port at which the ship or aircraft has first arrived an entry outwards of the ship or aircraft, verified by his signature, in the prescribed form, and containing—

(a) the particulars indicated in or required; and

(b) a declaration that no imported goods are left on board other than such goods and stores as are specified in the entry outwards.

Section 151—Certificate of rummage. Section 154 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The master of every ship or aircraft to which section 150 applies shall if required obtain from the proper officer a certificate of rummage in the prescribed form.

(2) If the master wishes to obtain the certificate before the whole of the inward cargo of the ship or aircraft has been unloaded, he shall remove and stow the inward cargo remaining on board in such manner as the officer may direct in order to enable him to rummage the ship or aircraft, and, after the ship or aircraft has been rummaged, shall stow the inward cargo remaining on board separately and keep it separate to the satisfaction of the proper officer from any coastwise or any outward cargo that may subsequently be put into the ship or aircraft.

Section 152—Restrictions on carriage coastwise. Section 155 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

On arrival at any port or place in Ghana of any ship or aircraft about to deliver cargo at more than one port or place in Ghana, or having on board any goods duly reported for exportation in the same ship, it shall be lawful, subject to any regulations made under this Act, or to such conditions as the Commissioner may consider necessary, to allow the entry outwards of the ship, and to permit the loading of goods for exportation in the ship or aircraft for carriage coastwise as provided in section 178 before the goods imported in the ship or aircraft have been unloaded, the complete separation of the goods being loaded for exportation or carriage coastwise from the goods being imported and from any cargo remaining on board being effected to the satisfaction of the proper officer.

Section 153—Export of certain goods restricted. Section 156 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any person who, without the written permission of the Commissioner—

(a) exports or attempts to export any warehoused goods, or goods liable to duties of customs transferred from an importing aircraft or ship, or goods entitled to drawback on exportation; or

(b) enters or attempts to enter any of the goods for exportation in any ship of less than one hundred tons burden; or

shall incur a penalty equal to the amount of duties payable, and in the case of free goods a penalty of a hundred per cent the value of the goods, and the goods shall be liable to forfeiture.

Section 154—General provisions for loading and exportation. Section 157 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) No goods shall be put on board an aircraft or ship for exportation or use as stores, or be put into any vessel to be water-borne, or be put on board an aircraft or ship for exportation or use as stores, except—

(a) between 7a.m. and 6 p.m. or such hours and times and days as may be specified by regulations or as approved by the Minister.

(b) from an approved place of loading; and

(2) No goods shall be so dealt with on a Sunday or public holiday unless an application for that purpose in the prescribed form is submitted to the proper officer.

(3) No goods shall be so dealt with before they are duly entered, nor before due entry outwards of the exporting aircraft or ship, if it is required by law to be entered outwards.

(4) No goods having been put into any vessel to be water-borne to a ship for exportation or use as stores shall be put on board the exporting ship outside the limits of a port.

(5) Any officer may open and examine all goods put on board an aircraft or ship or brought to any place in Ghana to be put on board an aircraft or ship for exportation or for use as stores.

Section 155—Commissioner may relax conditions of shipment. Section 158 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Notwithstanding section 154, the Commissioner may permit any goods to be put on board an aircraft or ship on such days, at such time, from or at such places, and under such conditions as he may either generally or in any particular case direct, and in like manner may direct what goods need not be entered by the exporter until after the departure of the ship, but any of the goods must be entered within ninety-six hours of the departure or such further time as the Commissioner may allow; and if they are not so entered the exporter shall incur a penalty equal to five per cent of their export value.

(2) Where goods are permitted to be entered after being put on board, the Commissioner may require the exporter or his agent to give security for the payment of any export duties of customs on any goods liable to such duties

Section 156—Vessels loading goods to proceed direct. Section 159 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any goods which have been put into a vessel to be water-borne to a ship for exportation or use as stores shall be taken directly and without delay to the ship in which they are to be exported or used as stores, and put on board immediately.

(2) Every vessel in which goods are water-borne to any ship shall be a ship licensed in accordance with section 263 unless the Commissioner otherwise allows.

Section 157—Permission to unload goods loaded. Section 160 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

No goods having been put on board an aircraft or ship in accordance with section 166, or for exportation, or for use as stores, shall be unloaded in any part of Ghana without the written permission of the proper officer, and except in accordance with such conditions as the Commissioner shall impose.

Section 158—Forfeiture of goods. Section 161 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any person puts or attempts to put goods on board an aircraft or ship or unloads or attempts to unload, or deals with any goods, in any way contrary to sections 154 to 157, the goods shall be forfeited.

Section 159—Bonds. Section 162 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Before any warehoused goods, or goods entitled to any drawback on being put on board an aircraft or ship for use as stores or for exportation, or goods exportable only under particular rules, regulations or restrictions, or goods liable to duties of custom intended for transfer from an importing to an exporting aircraft or ship shall be permitted to be entered for use as stores, or for exportation or transfer, the exporter shall give such security by bond as the proper officer may require that the goods shall be duly put on board the aircraft or ship for which they are entered and shall be used as stores (if so entered) or else exported to and unloaded at the place for which they are entered within such time as the proper officer considers reasonable, or be otherwise accounted for to his satisfaction.

Section 160—Offences with bonded goods. Section 163 of Customs, Excise and Preventive

Service 1993 (PNDCL 330)

If any goods for which a bond is required under section 159 or any goods liable to export duties are put on board any aircraft or ship, or brought to any aerodrome, customs area, quay, wharf or other place to be put on board an aircraft or ship, and on examination by the proper officer -

(a) are found not to agree with the entered particulars; or

(b) being goods on which drawback is claimed or allowed, are found to be goods not entitled to drawback,

they shall be forfeited and their exporter shall incur a penalty equal to a hundred per cent their value or ¢5, 000,000.00, whichever is the greater.

Section 161—Failure to export. Section 164 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any goods for which a bond is required under section 159 after being entered and put on board an aircraft or ship, are used otherwise than as stores (if so entered), or are not duly exported to and unloaded at the declared destination the goods not having been unloaded in Ghana, with the permission of the proper officer as provided in section 157 or otherwise accounted for to the satisfaction of the Commissioner they shall be forfeited and the master of the aircraft or ship shall incur a penalty equal to hundred per cent of their value or ¢5,000,000.00 whichever is the greater.

Section 162—Short-loading of bonded goods. Section 165 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any person who has entered any goods for which a bond is required under section 159 fails, in case the goods or any of them are not duly put on board the aircraft or ship for which they have been entered, to attend the proper officer within twenty-four hours of the time of clearance of the aircraft or ship, or such further time as the Commissioner may allow, and notify, the officer of the short-loading of the goods, and re-warehouse or re-enter for exportation or use as stores in some other aircraft or ship within the period of twenty-four hours any goods which have been removed from a warehouse for exportation or use as stores, any of the goods so entered shall be forfeited.

Section 163—Short-loading of non-bonded goods. Section 166 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any exporter who has entered goods, not being goods for which a bond is required, for exportation in an aircraft or ship fails in case the goods or any of them are not duly put on board the aircraft or ship for which they are entered, to attend the proper officer within twenty-four hours after the departure of the aircraft or ship, or such further time as the Commissioner may allow, and notify the officer of the short-loading of the goods, he shall incur a penalty of ¢500,000.00.

Section 164—Shipment of stores. Section 167 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Notwithstanding anything to the contrary contained in this Act, and subject to any regulations made under this Act, the proper officer may, upon due request being made, permit the master of an aircraft or ship departing from a port in Ghana upon a flight or voyage to any place outside Ghana, to take on board stores (not being goods prohibited to be exported) for the use of the aircraft or ship, and of the master, crew and passengers, upon payment or any export duty leviable on similar goods exported, and upon such other terms and conditions as the Commissioner may direct, and in such quantities as the proper officer in his discretion considers reasonable.

(2) Every request shall be made on the prescribed form and contain the particulars required, signed by the master or his agent.

(3) No stores shall be put on board for the use of any aircraft or ship, nor shall any articles taken on board an aircraft or ship be deemed to be stores, except such as shall be or have been put on board in accordance with this section.

Section 165—Drawback and transshipment goods. Section 168 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The provisions of this Act with reference to the importation and exportation of warehoused goods, so far as they are applicable, shall apply to goods liable to customs duties transferred from an importing to an exporting aircraft or ship, and goods exported on drawback; and all the goods while remaining in a customs area shall be liable to such rent and other charges as may be prescribed.

Section 166—Loading of goods other than cargo or stores. Section 169 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Notwithstanding anything to the contrary contained in this Act and subject to regulations made under this Act, the proper officer may permit the loading of passengers’ baggage and also permit any person to take on board an aircraft or ship any goods for sale or delivery to her passengers, officers or crew, or for such purpose as the proper officer shall allow, under such conditions as he may either generally or in any particular case direct.

(2) If any goods, not being part of the cargo or authorised stores of an aircraft or ship which is about to proceed to a place outside Ghana or which has any goods remaining on board from a voyage from a place outside Ghana, or if any attempt is made to put any goods on board the aircraft or ship without the permission of or contrary to any conditions directed by the proper officer, or otherwise contrary to this Act, the goods shall be forfeited.

Section 167—Export goods stored at risk of exporter. Section 170 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

All goods which are stored in a customs area with the permission of the proper officer pending shipment are stored at the risk and expense of the exporter and are subject to such rent and other charges as may be prescribed.

PART X—CUSTOMS: DEPARTURE AND CLEARANCE

Section 168—Clearance of aircraft and ship. Section 171 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) No aircraft or ship shall leave a port or place in Ghana for a place outside Ghana until the master or his agent has satisfied the proper officer that all the provisions of this Act have been fulfilled, and unless he has decided to withhold clearance in accordance with any other provision or law, the officer, shall deliver to the master or his agent a clearance in the prescribed form, which shall authorise the departure of the aircraft or ship.

(2) If an aircraft or ship departs from any port or place in Ghana to a place outside Ghana without a clearance given under this section, the master or his agent shall incur a penalty of ›1,000,000.00, and after that the aircraft or ship shall be blacklisted.

Section 169—Master to deliver content. Section 172 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The master of every aircraft or ship, or his agent, shall, immediately before its departure from any port or place in Ghana, deliver to the proper officer a content of the aircraft or ship in the prescribed form and containing the particulars required as far as they can be known to him, and shall make and sign the declaration in the presence of the officer, and shall answer all questions the officer may ask him concerning the aircraft or ship, the cargo, stores, baggage, officers, crew, passengers, and the flight or voyage.

(2) If the master or agent fails to deliver the content or if any of the particulars contained in the declaration are false, or if any required particular is omitted from the content and the omission is not explained to the satisfaction of the Commissioner, the master or agent shall incur a penalty of ¢500,000.00

Section 170—Clearance in ballast. Section 173 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If a ship departs in ballast from Ghana to a place outside Ghana, not having any goods on board except stores duly shipped as stores, nor any goods reported inwards for exportation in that ship, the Commissioner shall, on the application of the master or his agent, clear the ship in ballast and the master of the ship or his agent shall comply with this Act as if the ship had cargo on board except that the words "in ballast" shall be written on the prescribed forms in the places which are provided for particulars of cargo.

(2) For the purpose of this section, ships having passengers with their bona fide baggage on board, in addition to stores, shall be deemed to be in ballast.

Section 171—Clearance to be produced on demand. Section 174 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

An officer may go on board any aircraft or ship within Ghana and demand its clearance, and if the master does not produce it he shall incur a penalty of ¢›5,000,000.00 and the aircraft or ship shall be detained until clearance is obtained.

Section 172—Goods not contained in content forfeited. Section 175 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If there are any goods or stores on board an aircraft or ship which may have been boarded by an officer within Ghana, not contained in the content, they shall be forfeited, and the master shall incur a penalty not exceeding three times the duties payable on them as if they are being imported.

Section 173—Failure to produce goods. Section 176 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any officer, having boarded an aircraft or ship within Ghana after clearance, discovers that any goods which were loaded on board in Ghana as stores or for exportation or which at the time of clearance remained on board from the inward voyage are no longer on board unless they have been unloaded in Ghana with the permission of the proper officer as provided in section 157 the master shall incur a penalty equal to hundred per cent the value of the goods or ¢100,000.00 for every package of the goods not on board, whichever is greater.

Section 174—Deficiency in stores. Section 177 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Where any officerboards an aircraft or ship within Ghana after clearance and discovers that any stores remaining on board from the inward voyage are less than the quantity which should be on board after making allowance for what might fairly have been consumed, having regard to the time during which the aircraft or ship has been within Ghana, the master shall incur a penalty equal to the value of the deficiency in the stores.

(2) If an aircraft or ship, having departed from Ghana on a flight or voyage to a place outside Ghana and having returned within Ghana, is boarded by an officer and he discovers any deficiency in her stores which in his opinion is in excess of the quantity which might fairly have been consumed, having regard to the time which has elapsed between the departure of the aircraft or ship and the discovery of the deficiency, the master shall pay the duties on the deficiency at the rate chargeable on similar goods imported, and in addition shall incur a penalty of not less than ¢5,000,000.00.

Section 175—Failure to set down officer on departure. Section 178 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If an aircraft or ship departing from Ghana does not bring to at the proper boarding station for setting down officers, or for any other purpose required by this Act, or departs on a flight or voyage with any officer on board without his assent, the master shall incur a penalty of ¢20,000,000.00.

PART XI—CUSTOMS: COASTING AND INLAND PORT TRADE

Section 176—Definitions. Section 179 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Except as provided in section 177, all trade by air, sea, land or rail or by sea from one part of Ghana to another part of Ghana shall be deemed to be coasting trade, and all aircraft, ships, vehicles and trains while employed in that way shall be deemed to be coasting aircraft and coasting ships, vehicles and trains and if any doubt arises as to whether any aircraft, ship, vehicle or train is involved in a coasting trade, the Minister shall determine.

Section 177—Aircraft, ships, vehicles and trains outside Ghana. Section 180 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Notwithstanding any provision in this Act to the contrary, the proper officer may, on the arrival from a place outside Ghana of an aircraft, ship, vehicle or train having on board cargo intended to be delivered at more than one port in Ghana, permit the aircraft, ship, vehicle or train to convey goods from any port at which she partially unloads her cargo to her other port or ports of destination in Ghana for delivery after the complete separation of the goods from the inward cargo still on board if effected to the satisfaction of the proper officer but the conveyance of goods from one port to another shall not constitute the aircraft, ship vehicle or train a coasting aircraft, ship, vehicle or train within the meaning of the Act.

(2) The loading, unloading and conveyance of goods under this section shall be subject to any regulations made under this Act and to such conditions as the Commissioner may impose and if any goods are loaded, unloaded, conveyed or dealt with contrary to the regulations or conditions, they shall be liable to forfeiture and the master of the aircraft, ship, or the person in-charge of the vehicle or train shall incur a penalty equal to the value of the goods.

Section 178—Permission required for coasting trade. Section 181 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) No aircraft, ship, vehicle or train shall trade coastwise without the written permission of the Commissioner.

(2) Every aircraft, ship, vehicle or train trading contrary to this section shall incur a penalty of US$5,000.0 or the cedi equivalent and the aircraft, ship, vehicle or train shall be detained until the amount is paid by the master, owner or agent.

Section 179—Name to be displayed Section 182 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Every ship, vehicle or train trading coastwise shall have her name painted on each bow in letters not less than six inches high and of proportionate width in white on a dark background or in black on a light background.

(2) The master, owner or agent of a ship, vehicle or train in respect of which this section is contravened shall incur a penalty of ¢5,000,000.00 and the ship, vehicle or train may be detained by any officer until the penalty is paid.

Section 180—Coastwise cargo only to be carried. Section 183 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

No goods shall be carried in a coasting aircraft, ship, vehicle or train except such as are loaded to be carried coastwise at some port or place in Ghana.

Section 181—Deviation from flight, voyage or journey Section 184 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If a coasting aircraft, ship, vehicle or train deviates from her flight, voyage or journey, unless forced by unavoidable circumstances (the proof of which shall lie on her master, owner or agent) or if the master, owner or agent of a coasting aircraft, ship , vehicle or train which has deviated from her flight, voyage or journey which has taken on board any wreck or other goods or unloaded any goods in the course of a flight, voyage or journey from one part of Ghana to another does not proceed direct to the nearest port in Ghana and report that fact in writing to the proper officer and deliver all goods so taken on board into his care, the master, owner or agent shall incur a penalty of $5,000.00 or the cedi equivalent and the aircraft, ship, vehicle or train may be detained until the penalty is paid..

Section 182—Times for loading and unloading

The Commissioner may by notice specify the times for loading and unloading of goods in the coasting trade. Where without written permission of the proper officer any goods are:

(a) unloaded from a ship arriving coastwise or from any vessel into which they have been put to be landed; or

(b) put on board or put into any vessel to be water-borne; or

(c) water-borne to be put on board a ship for carriage coastwise on Sunday or, public holidays or except between 7am and 6pm or such hours and times and days as may be specified or as approved by the Commissioner,

the goods shall be forfeited and the master of the ship or vessel shall incur a penalty not exceeding $5,000.00 or the cedi equivalent and the ship or vessel may be seized by any officer and detained until the penalty is paid.

Section 183—Prohibited goods. Section 186 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any person—

(a) puts on board a coasting aircraft, ship, vehicle or train; or

(b) puts off, or puts into any carrier to be put on board a coasting aircraft, ship, vehicle or train; or

(d) carries coastwise,

any goods prohibited to be carried coastwise, or any goods whose carriage coastwise is restricted, contrary to the restriction, or attempts to perform, or is knowingly concerned in the performance of any of the acts specified in this section, he shall incur a penalty of ›5,000,000.00, and all the goods shall be forfeited and the carrier of the goods may be detained by any officer until the penalty is paid.

Section 184—Coastwise passengers. Section 187 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The carriage of passengers, officers and crew coastwise whether in a coasting aircraft, ship, vehicle or train or not, shall be subject to regulations made under this Act.

Section 185—Master or Agent to deliver account of cargo before departure. Section 188 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Before a coasting aircraft, ship, vehicle or train departs from any port or place, the master, agent or owner shall deliver to the proper officer an account in triplicate in the prescribed form of all cargo and stores taken on board.

(2) The original account, dated and signed by the proper officer, shall be the clearance of the aircraft, ship, vehicle or train for the voyage, flight or journey and the transire for the goods, if any, specified on it.

(3) If the master fails to deliver the account, or if the account is false, the master, agent or owner shall incur a penalty of twice the value of the goods and the aircraft, ship, vehicle or train may be detained by any officer until the penalty is paid.

Section 186—Master or Owner to deliver transire on arrival. Section 189 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Immediately after the arrival of a coasting aircraft, ship, vehicle or train at her port or place of unloading and before any goods are unloaded, the master or owner or agent shall produce to the proper officer the transire, and if any goods on board are unloaded contrary to this, the master, owner or agent shall incur a penalty equal to the value of the goods and the aircraft, ship, vehicle or train may be detained by any officer until the penalty is paid.

Section 187—Forfeiture of goods unlawfully loaded or unloaded. Section 190 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any goods which are loaded on board an aircraft, ship, vehicle or train in any port or place within Ghana and carried coastwise contrary to this Act, or which having been carried coastwise are unloaded in any port or place contrary to this Act, shall be forfeited.

Section 188—Commissioner may vary procedure. Section 191 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Notwithstanding anything to the contrary, the Commissioner may permit the loading and clearance and the entry and unloading of any coasting aircraft, ship, vehicle or train and goods under such conditions as he may in any particular case impose.

Section 189—Power of search, etc. Section 192 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

An officer may go on board a coasting aircraft, ship, vehicle or train in a port or place in Ghana or on a coasting ship, vehicle or train at any period of her voyage or journey, and all the provisions of section 234 shall apply accordingly.

Section 190—Entry outwards. Section 193 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The Commissioner may, subject to such conditions as he may require to be observed, permit the master, agent or owner of an aircraft, ship, vehicle or train bringing goods coastwise to an approved port to enter the aircraft, ship, vehicle or train and goods or any of them outwards for exportation without first unloading them.

PART XII—POSTAL, COURIER AND REMOVAL ARTICLES

Section 191—Application to postal and courier articles. Section 194 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Subject to any exceptions and modifications that may be made by regulations under this Act the provisions of this Act relating to customs shall apply as far as possible to postal and courier articles as they apply to any other goods; and persons may be punished for offences against this Act, and goods may be examined, seized and forfeited, and the officers examining and seizing them shall be protected, and legal proceedings in relation to these matters may be taken accordingly, under this Act.

(2) The provisions of this Part shall be in addition to and not in derogation from the provisions of the Ghana Postal Services Corporation Act, 1995(Act 505).

Section 192—Regulations for postal and courier articles. Section 195 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Regulations may—

(a) prescribe what descriptions of postal and courier articles may or may not contain goods or other articles of any description at all, and the conditions under which they may contain the goods or articles;

(b) modify or exempt the application of any provision of this Act to postal and courier articles;

(d) enable officers of the Post Office and operators of the courier service to perform for the purposes of this Act and otherwise all or any of the duties of the importer and exporter;

(e) be made to carry into effect any arrangement with the Government or Postal Administration or operators of the courier service of any other country with reference to postal and courier articles.

(2) The Managing Director of Ghana Post Company Limited shall have the same right to recover any sum paid in pursuance of this Act or otherwise under the regulations in respect of any postal article as he would have if the sum so paid were a rate of postage.

(3) A contravention of regulations made in respect of postal and courier articles shall be deemed to be in contravention of this Act and shall involve accordingly the same punishment of offenders and the same forfeiture of goods.

Section 193—Detention and examination of postal and courier articles. Section 196 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer of the Post Office may detain an incoming or an outgoing postal article which he suspects to contain any letter, printed matter, document or any other thing whose conveyance by post or importation or exportation is prohibited or restricted by law, and may deliver the article to the proper officer.

(2) The proper officer may detain an incoming or outgoing courier article which he suspects to contain any letter, printed matter, document, or any other thing whose conveyance by courier or importation or exportation is prohibited or restricted by law.

(3) The proper officer may open and examine the article -

(a) in the presence of the person to whom it is addressed or his accredited representative; or

(b) in the absence of that person, if after written notice from the officer requiring his attendance left at or forwarded by post to the address on the article (if any) he or his accredited representative fails to attend.

(4) If the proper officer finds any goods in it, or any letter, printed matter, document or other thing being conveyed by post or courier or imported or exported contrary to any lawful prohibition or restriction, he may detain the article and deal with it and its contents as goods imported or exported contrary to this Act.

(5) If the proper officer finds no goods, letter, printed matter, document or other thing, he shall deliver the article either to the person to whom it is addressed or his accredited representative, upon his paying the postage or other sum, if any, chargeable on it, or if he is absent, forward the article by post or courier to the person to whom it is to be delivered.

Section 194—Removal articles may be exempted from duty. Section 179 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The removal articles of any citizen of Ghana previously resident outside Ghana or members of the household of that person imported into Ghana on the return of that person shall, subject to the provisions of this Act be exempted from duty.

(2) No exemption from duty shall be granted under this Act in respect of any motor vehicle.

Section 195—Persons claiming exemption to apply. Section 198 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any person who claims exemption under this Part shall submit an application in writing to the Commissioner or an officer authorised by him before or after his arrival in Ghana.

(2) The application shall be accompanied by a list of all removal articles in respect of which the person claims exemption.

Section 196—Commissioner to grant exemption. Section 199 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The Commissioner shall not exempt any person from payment of any duty under this Part in respect of any removal articles unless he is satisfied that -

(a) the articles are intended for the personal use of that person or a member of his household and are not imported in commercial quantities; and

(b) that person has lived outside Ghana continuously for at least one year immediately prior to his return to Ghana.

Section 197—Persons above 18 years may import certain articles duty free. Section 200 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any person who is above the age of eighteen years and entitled to exemption from duty under section 196 of this Act shall be entitled to import into Ghana potable spirits, or perfumed spirits, not exceeding 1 liter, and wine, not exceeding 2 liters of each, and tobacco goods, (including cigars, cheroots, cigarettes, snuff or tobacco) not exceeding 0.50 kilogram (kg.) weight.

PART XIII—EXCISE: WAREHOUSES

Section 198—Bond by warehouse keeper. Section 201 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The Commissioner may require any warehouse keeper to enter into a bond to secure the duties on any goods that may at any time be warehoused in his warehouse.

Section 199—Duty not payable on goods warehoused. Section 202 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Subject to the provisions of this Act, the Commissioner may permit a manufacturer to remove excisable goods from his factory to a warehouse and no duty shall be payable on any of the goods while in the warehouse, unless contrary provision is made by law.

Section 200—Further conditions. Section 203 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

All excisable goods while in a warehouse shall be subject to such regulations, and to the payment by the warehouse keeper to the Commissioner at the prescribed times of such fees and charges for supervising and taking account of them, as may be prescribed.

Section 201—Restrictions on removal. Section 204 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

If any excisable goods are removed to a warehouse otherwise than in accordance with regulations or except by such ways, means and persons or at such times and within such hours as the Commissioner may direct, they shall be liable to forfeiture.

Section 202—Removal to and from warehouse. Section 205 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

Any goods warehoused under this Part may be removed to another warehouse or, with the written permission of the Commissioner returned to the factory of their manufacturer subject to the same regulations and provisions as govern the removal of excisable goods from a factory to a warehouse, so far as they are or can be made applicable; and any excisable goods, with the same permission; may be removed in the same way and subject to the same conditions from one factory to another;

Provided that notwithstanding the removal to a warehouse or factory, the manufacturer of any excisable goods so removed shall be and continue to be liable to pay the duty on it when it becomes due unless provision is made by law to the contrary.

Section 203—Revocation of appointment of warehouse. Section 206 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner may revoke the appointment of any warehouse on giving to the warehouse keeper notice in writing of the revocation.

(2) The notice addressed to the warehouse keeper at his warehouse shall be deemed to be notice to all persons interested in any excisable goods in it or any other contents of the warehouse.

(3) If within three months from the date of a notice of revocation any excisable goods in the warehouse have not been removed to another warehouse or returned to the factory of their manufacturer or shipped as stores or exported or delivered for use within Ghana in the manner provided by law, the warehouse keeper shall immediately pay to the Commissioner the duties on them.

PART XIV—EXCISE: REMOVAL

Section 204—Goods loaded deemed delivered. Section 207of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) For the purpose of this Part any goods which have been put on to a vehicle shall be deemed to have been delivered and taken out from a factory or warehouse unless the manufacturer satisfies the Commissioner that the goods were not put on the vehicle with intent to deliver them from the factory or warehouse.

(2) Where the Commissioner is not satisfied with the explanation offered by the manufacturer, the Commissioner shall demand payment of all the duties and taxes payable, in addition to a penalty not exceeding three times the duties payable.

Section 205—Certificates. Section 208 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Except in accordance with regulations made under this Act or with the written permission of the Commissioner, no excisable goods shall be delivered from a factory or warehouse, for any purpose whatsoever unless they are accompanied by a certificate in the prescribed form signed by the manufacturer or warehouse keeper and stating the quantity of goods delivered, the time and date of removal, the person to whom and the place where sent, the purpose for which delivered and such other particulars as may be prescribed and unless a duplicate of the certificate is made.

(2) Every duplicate shall be kept on the premises from which the goods have been delivered and shall be produced by the manufacturer or warehouse keeper to any officer on demand made at any time within one year of the date.

(3) Where any excisable goods are by law permitted to be used in any factory or warehouse for any purpose whatsoever, the manufacturer or warehouse keeper shall, when the goods are taken at any time from stock to be so used, make out a certificate for them in duplicate in the same way as if they had been delivered from the factory or filed by the manufacturer or warehouse keeper and produced to any officer on demand made within one year of the date thereof, and the duplicates dealt with as earlier provided.

(4) If any manufacturer or warehouse keeper -

(a) delivers any excisable goods contrary to this section or accompanied by inaccurate certificate or without filling in the particulars on the counterfoil; or

(b) does not deliver the certificate along with the goods to the person and at the place named in it; or

(d) contravenes any of the provisions of subsection (3);

he shall whether prosecuted or not incur a penalty not exceeding three times the amount of duty payable on the goods to which the certificate relates, or in respect of which there is no certificate, and all goods delivered or used in contravention of this section shall be forfeited.

Section 206—Illegal removal. Section 209 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any person who takes out any excisable goods which are required to be accompanied by a certificate from any factory or warehouse, unless accompanied by the certificate, or who aids, assists or is concerned, with the removal of such excisable goods, shall whether prosecuted or not incur a penalty not exceeding three times the duty payable on the goods and all the goods shall be forfeited.

(2) Notwithstanding subsection (1) of this section, any person who takes out any excisable goods from a factory or warehouse without the knowledge and consent of the manufacturer or the warehouse keeper, as the case may be, shall incur a penalty not exceeding three times the duty payable on the goods.

Section 207—Receiving without certificates. Section 210 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If any person—

(a) receives any excisable goods required to be accompanied by a certificate, without the certificate; or

(b) does not produce a certificate in respect of excisable goods received by him and required to be accompanied by a certificate, upon the demand by an officer at any time within fourteen days of the date of receipt of the goods; or

(c) produces or causes or allows to be produced to any person any certificate as having been received with any excisable goods other than the goods described in it,

he shall incur a penalty not exceeding twice the duty payable on the goods.

(2) If any person knowingly buys or receives or has in his possession or under his control in any manner or in any place any excisable goods which have been unlawfully removed or abstracted from a factory or warehouse without the knowledge and consent of the manufacturer or warehouse keeper, he shall incur a penalty not exceeding treble the duty payable on the goods and may be prosecuted.

Section 208—Goods to be handled by owner. Section 211 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The removal and shipment of excisable goods and bringing them to the proper place for examination and weighing, putting them on to scales, opening, unpacking, repacking, bulking, sorting, lotting, marking and numbering, where the operations are necessary or permitted and removing to and placing them in the proper place of deposit until delivered or shipped shall be performed by or at the expense of the owner.

(2) The owner shall unpack, sort, pile or otherwise prepare any such goods in such manner as the proper officer may require to enable him to examine or take account of them.

(3) The Commissioner may direct what excisable goods may be bulked, sorted, lotted, packed and repacked in a factory or warehouse and in what manner and subject to what conditions their owner may take samples of them.

PART XV—EXCISE: MANUFACTURERS AND WAREHOUSE KEEPERS

Section 209—Licences to manufacture. Section 212of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) No person shall manufacture or commence to manufacture goods unless he first obtains a licence to do so.

(2) No person shall distribute, sell or dispose of a still or of any apparatus suitable for the distillation of alcohol or the rectification of spirits unless he first obtains a licence to do so and except in accordance with the conditions of the licence.

(3) A licence to manufacture excisable goods shall be issued by the Commissioner on payment of a fee of ¢500,000.00 and a renewal fee of ¢200,000.00 upon its expiration.

(4) A licence to manufacture excisable goods shall expire on 31^st December of every year, and shall be subject to renewal thereafter.

(5) Subject to a right of appeal to the Revenue Agencies Governing Board within twenty-eight days after being communicated to, the Commissioner may refuse to issue a licence under this section to any person after stating his reasons in writing for the refusal.

Section 210—Failure to obtain licence. Section 213 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) If any person manufactures or commences to manufacture any excisable goods without licence to do so, he shall incur a penalty of not less than ¢1,000,000.00, and all goods in respect of which any act is committed and also all vessels, utensils and materials in his possession, which in the opinion of the Commissioner are capable of being used in the manufacture of any excisable goods, shall be forfeited.

(2) If any person distributes, sells or disposes of a still or any apparatus suitable for the distillation of alcohol or the rectification of spirits in contravention of section 209, he shall incur a penalty of not less than ›1,000,000.00 and the still or apparatus shall be forfeited.

Section 211—Licence applies to one premises only. Section 214 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

A licence to manufacture excisable goods shall only authorise the licencee to manufacture excisable goods in one set of premises to be specified in the licence (in this Part referred to as "licensed premises") and the whole of the premises must be adjoining and held together for the same purpose:

Provided that no licence shall be deemed to extend to any part of the premises not described in the written description and plans required by section 219.

Section 212—Publication of licences granted. Section 215 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner shall publish in the Gazette quarterly returns of all licences granted, issued and transferred under the provisions of this Part.

(2) Production of a copy of a Gazette containing any return shall be prima facie evidence as to any licence specified.

Section 213—Disqualification for licence. Section 216 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) No licence shall be granted or transferred—

(a) save with the approval of the Commissioner, to any person who has been convicted of any offence under this Act; or

(b) to any person under the age of 18 years; or

(c) to any person whose licence has been cancelled under this Act, or, during his/her lifetime to the spouse or any member of the family.

(2) The provisions in sub-section (1) shall apply to enterprises registered under the Companies Code 1963, Act 179.

Section 214—Transfer of licence. Section 217 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) On the death of a licensed person, the licence may, subject to section 213, be transferred by endorsement by the Commissioner to the licensed person's personal representative or to the person beneficially entitled to the business, or to the Administrator-General or Public Trustee or to the appointee of the Administrator-General or Public Trustee.

(2) On the bona fide assignment or transfer of a licensed business, the licence may, subject to section 213 with the consent of the parties, be transferred by endorsement by and at the discretion of the Commissioner.

(3) For every transfer under this section there shall be paid a fee of ¢200,000.00.

(4) No penalty under this Act shall be incurred by the executors or administrators or the widow or child of a licensed person who dies before the expiration of his licence, or whose affairs are liquidated by arrangement before the expiration of his licence, in respect of the manufacture of any excisable goods, if the manufacturing is carried on at the premises specified in the licence and takes place for not longer than twenty-eight days after the death of the licensed person, or the liquidation of his affairs by arrangement;

Provided that the Commissioner may, on reasonable cause being shown, extend the period of twenty-eight days by notification in writing.

Section 215—Transfer to other premises. Section 218 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

The holder of a licence to manufacture excisable goods may apply to the Commissioner for its transfer to other premises, and the Commissioner may in his discretion grant the transfer by licence endorsement on payment of a fee of ¢200,000.00 and the licence shall then be deemed to authorise manufacture on the premises substituted, and no longer authorise manufacture on the premises originally licensed.

Section 216—Books and Records to be kept. Section 219 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Every manufacturer and warehouse keeper shall keep at his factory and warehouse respectively in the approved form and manner such books, records and forms relating to the manufacture, storing and delivery of excisable goods as the Commissioner may direct, in which he shall make the approved entries at the approved times.

(2) All entries shall be made legible in ink and no entry shall be altered in any manner; but any entry may be cancelled by drawing a single line in ink through the incorrect entry so as to allow it to remain legible and a correcting entry may be made immediately above the entry cancelled or in any other approved place.

(3) The books and records shall be open at all times for the inspection of the proper officer and the manufacturer or warehouse keeper shall allow the officer to take any abstract from them at any time.

(4) If any manufacturer or warehouse keeper -

(a) fails to keep the books and records or to produce them when required by any officer to do so; or

(b) fails to make in the books and records legibly in ink the approved times and in the approved manner any entry required to be made in it; or

(c) fraudulently or in any manner contrary to the requirements of this Act makes any entry, obliteration, alteration or erasure in the books and records.

he shall be liable to prosecution and sentenced upon conviction to a fine not exceeding ¢10,000,000.00 or to imprisonment not exceeding 2 years or to both.

(5) Where the result of any act, or omission referred to in subsection 4 (a-c) leads to revenue loss the manufacturer or warehouse keeper shall in addition to prosecution incur a penalty of twice the total sum that has been lost.

Section 217—Information to be given. Section 220 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) In addition to complying with section 216, every manufacturer shall, if so required by the Commissioner—

(a) produce for inspection such invoices and other books, records or documents in his possession relating to any excisable goods manufactured by him during the preceding five years as the Commissioner shall require;

(b) answer such questions as may be put to him by the Commissioner regarding the description, manufacture, quantity, weight, volume, selling price, consignee, destination, cost of production and manufacturer's profits, and any other matter relating to the goods which the Commissioner may consider necessary for carrying out the provisions of this Act or any regulations made under it;

and if a manufacturer neglects or refuses to comply with the requirement or untruthfully or evasively answers a question put to him, he shall incur a penalty of not less than ¢2,000,000.00.

(2) Notwithstanding any other provision of this Act, the powers conferred by this section on the Commissioner, in so far as they relate to questions regarding the cost of production and manufacturer's profits in respect of any excisable goods, shall not be exercised by any officer other than—

(a) the Commissioner;

(b) the Deputy Commissioner;

(c) an officer of the Customs, Excise and Preventive Service not below the rank of Chief Collector of the Service whom the Commissioner may authorise for that purpose.

Section 218—Certificate of audit. Section 221 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner may require any manufacturer to submit annually, or at any other times specified by the Commissioner, a certificate of audit by an accountant approved by the Commissioner who is not an employee of the manufacturer.

(2) A certificate of audit shall certify the correctness of all the books and records required by or under this Act to be kept by the manufacturer, and in addition shall be in respect of any matter referred to in subsection (1)(b) of section 217 as the Commissioner may require.

(3) Any manufacturer who without reasonable excuse fails to submit a certificate of audit in accordance with this section shall incur a penalty of ¢2,000,000.00 and shall not be issued with a tax clearance certificate in respect of the year subsequent to the default.

Section 219—Description of premises, machines, etc. to be given. Section 222 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Every manufacturer shall, before commencing to manufacture, and also at any later time on request of the Commissioner, deliver to the Commissioner such written description and plans of his factory and of every machine, apparatus, utensil or vessel as the Commissioner may require.

(2) If any manufacturer fails to deliver the written description and plans to the Commissioner

(a) before commencing the manufacture; or

(b) within one month of the date of any request in writing made by the Commissioner and addressed to him at his factory, he shall incur a penalty of ¢2,000,000.00.

(3) On receipt by him from a manufacturer of a written description and plans of a factory the Commissioner may by notice in writing addressed to the manufacturer at his factory require him to make such alterations in the specifications, structure or disposition of the factory and to comply with any other conditions (specified in the notice) relating to the structure of the factory as the Commissioner considers necessary or desirable.

(4) If any manufacturer fails to comply with any requirement contained in a notice addressed to him under subsection (3) of this section within a reasonable time after the receipt by him of the notice, he shall incur a penalty of ¢2,000,000.00 for each subsequent day of default.

(5) If any manufacturer;

(a) makes any alteration in the structure of his factory or in any disposition of it; or

(b) uses any new or substantially alters any existing machine, apparatus, utensil or vessel, without delivering to the Commissioner fourteen days’ notice of it in writing, he shall incur a penalty of ¢200,000.00.

(6) Where the Commissioner is satisfied that the application of all or any of the provisions of this section in relation to the manufacture of any excisable goods or class of excisable goods is unreasonable or imposes hardship on the manufacturer, he may by executive instrument declare that all or any of the provisions shall not apply to the manufacturer of the goods or class of goods from a date specified in the instrument.

Section 220—Prescribed standards and necessary apparatus. Section 223 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Standards and methods of manufacture of excisable goods and of marking and storing excisable goods and implements and materials used in the manufacture of excisable goods shall be as prescribed.

(2) Every manufacturer or warehouse keeper shall keep in his factory or warehouse such reasonable and necessary apparatus and instruments for measuring, weighing and testing any excisable goods and materials and any packages, vats or utensils there as the Commissioner shall require and shall permit any officer to use them for the purpose of measuring, weighing or taking an account of any excisable goods and materials or of any package, vat, or utensil in the factory or warehouse.

(3) Any manufacturer or warehouse keeper who contravenes this section or uses or causes or allows to be used any false, unjust or insufficient apparatus or instrument or practises or allows to be practised any art, device or contrivance by which any officer may be hindered or prevented from taking a just and true measure or account, shall incur a penalty of ¢2,000,000.00 and all the false and unjust apparatus and instrument shall be forfeited.

Section 221—Commissioner may station officer in factory. Section 224 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) The Commissioner may station any officer in or upon any factory to watch the process of manufacture there and to ensure compliance with this Act, and every manufacturer shall provide accommodation at or adjacent to his factory for the officer to the satisfaction of the Commissioner.

(2) Any manufacturer who fails to provide the accommodation to the satisfaction of the Commissioner shall incur a penalty of ¢›2,000,000.00 on each day of default.

Section 222—Assistance to be given to officers. Section 225 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) On demand by any officer—

(a) safe and convenient ladders of sufficient length to enable him to ascend to and examine any vessel or, utensil in any factory or warehouse or to gauge or ascertain the contents or capacity of any vessel or utensil shall be provided and conveniently and firmly placed;

(b) the ladder shall be fixed at or in any part of the vessel or utensil where the officer may require; and

(c) sufficient lights and other sufficient aid and assistance shall be supplied to enable the officer to gauge or ascertain the contents or capacity of any vessel or utensil or to search for or gauge and take an account of all excisable goods and materials in a factory or warehouse by night as by day.

(2) Every manufacturer or warehouse keeper in whose factory or warehouse any contravention of this section has occurred shall incur a penalty of ¢200,000.00 on each occasion that the contravention occurs.

PART XVI—POWERS OF OFFICERS

Section 223—Officers to have powers of police. Section 234 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

For the administration of this Act all officers shall have the same powers, authorities and privileges as are given by law to police officers.

Section 224—Power to search persons. Section 235 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer may search a person he has reason to suspect is carrying or has any uncustomed or prohibited goods or excisable goods the duties on which have not been paid on his person or in his possession or in his baggage.

(2) If the person upon being asked by an officer whether he has any of the goods on his person or in his possession or in his baggage refuses to answer or denies having them, and any of the goods are discovered to be or to have been on his person or in his possession or in his baggage, they shall be liable to forfeiture.

(3) If any officer upon searching the person discovers any goods which he has reason to suppose to be uncustomed or prohibited or to be excisable goods the duties on them have not been paid, he may seize them and arrest and detain that person and take him before court or tribunal.

(4) If the person fails to satisfy the court or tribunal that the goods are not uncustomed or prohibited or that the full duties have been paid on them or secured as required by law, he shall incur a penalty not exceeding three times the amount of duties payable on them.

Section 225—Restrictions on search of persons. Section 236 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Before a person is searched he may require to be taken as soon as possible before the Commissioner or other superior officer who shall discharge him if he sees no reasonable cause for the search but shall otherwise direct that he be searched.

(2) No female shall be searched except by a female.

(3) No officer shall be liable to any prosecution, an action or suit on account of a search made in good faith and in accordance with the provisions of this Act.

Section 226—Power of arrest and detention. Section 237of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer, if he considers it necessary in the circumstances, may arrest and detain any person whom he reasonably suspects to be committing, or to have committed, or to be or to have been concerned in the commission of any evasion of or offence against the provisions of the Act.

(2) If a person liable to arrest under this Act escapes from an officer attempting to arrest him or if any officer is for any reason whatever unable or fails to arrest him he may afterwards be arrested and detained by any officer at any place in Ghana at any time.

(3) The power of detention conferred on officers under this Act shall not exceed a period of 48 hours.

Section 227—Power to patrol freely. Section 238of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer when on duty may patrol upon and pass freely along and over any part of Ghana and shall not be liable to any prosecution, action or suit for doing so.

(2) The officer in charge of an aircraft, ship or vehicle employed to prevent smuggling or to protect revenue may take it to such place as he thinks most convenient for that purpose and keep it there for such time as he thinks necessary, and shall not be liable to any prosecution, action or suit for doing so.

Section 228—Power to enter factory. Section 239 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer may at any time, during night or day enter any part of a factory or warehouse and gauge, measure and take any account of every still or other vessel or utensil of any kind and of any excisable goods and materials in the factory or warehouse and take such samples of such goods or materials as he requires.

(2) If an officer who has demanded admittance into the factory or warehouse is not immediately admitted, the manufacturer or warehouse keeper shall incur a penalty of ¢2,000,000.00.

(3) If the officer is not admitted immediately and without delay, he or any person acting in his aid or assistance may lawfully at all times, by night or by day, break open by force any of the doors or windows or break through any of the walls or any part of the factory or warehouse where necessary in his opinion to effect entry.

Section 229—Power to examine stock. Section 240 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer may by day or night enter into any premises made use of by any person selling or offering for sale any excisable goods upon the premises, and take an account of any excisable goods in the custody or possession of that person, and take samples of the goods.

(2) If a person selling or offering for sale any excisable goods on any premises fails to aid and assist the officer to the utmost of his power in measuring and taking an account of all excisable goods in or upon the premises, he shall incur a penalty of not less than ¢500,000.00.

Section 230—Power to seal off premises, buildings, etc. Section 241 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

An officer so authorised by the Commissioner may seal off, lock up or in any physical manner prevent any person from entering or gaining access to any area, manufacturing concern, store or company suspected to be harbouring, keeping or in which are concealed or being kept uncustomed, prohibited, restricted or goods on which excise duty has not been paid or secured by certificate or otherwise required by law pending final determination under provisions of the Act.

Section 231—Writ of assistance. Section 242 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) A court of competent jurisdiction may issue writs of assistance under this section to have effect either throughout Ghana or in any part of Ghana specified in the writ, and the writs shall continue in force in Ghana or that part of Ghana as specified without limit of time.

(2) Any officer or person acting under the direction of the Commissioner who has a writ of assistance may by day or night enter into and search any house, shop, cellar warehouse, room or other place, and in case of resistance may break open doors, chests, trunks and other packages, and seize and bring away any uncustomed, restricted or prohibited goods and deposit them in a State warehouse or in any other place approved by the Commissioner.

Section 232—Power to search premises. Section 243 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) When the Commissioner is satisfied by information that there is reasonable cause to suspect that any uncustomed, prohibited or restricted goods or goods on which the duties and taxes have not been paid or secured by certificates or otherwise as required by law are harboured, kept or concealed in any premises, he may issue a written order under his hand authorising any officer to enter and search those premises, by day or by night, and to seize and take away any of the goods.

(2) An officer so authorised by law may—

(a) arrest and detain any person in whose possession and under whose control the goods are found and bring him before a court of competent jurisdiction.

(b) in case of resistance, break open any door and force and remove any impediment or obstruction to such entry, search or seizure in execution of the order.

Section 233—Power to stop, ships, aircraft, vehicle or train Section 244 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer may upon reasonable suspicion stop and examine any ship, aircraft, vehicle or train to ascertain whether any uncustomed, prohibited or restricted goods or any goods on which the duties or taxes have not been paid or secured by certificate or otherwise as required by law are contained in it.

(2) If no goods are found, the officer shall not on account of the stoppage and examination be liable to any prosecution, action or suit.

(3) If the person in charge of a ship, aircraft, train, or the driver of a vehicle, refuses to stop or allow the examination when required by any officer, he shall incur a penalty of not less than ¢5,000,000.00 or on conviction to a term of imprisonment not exceeding one year or both.

(4) If the officer finds any of the goods, or if he finds any goods which he reasonably considers ought to be accompanied by a certificate, and the person in charge of the ship, aircraft, train or vehicle does not produce the certificate on demand, the officer may seize the ship, aircraft, train or vehicle and its contents and may arrest and detain any person found in or accompanying the ship, aircraft, train or vehicle at the time of the stoppage and take him before a court of competent jurisdiction.

(5) If the person fails to satisfy the court that the goods were lawfully in his custody or possession for removal he shall incur a penalty not exceeding three times the duty payable on the goods and the goods shall be forfeited.

Section 234—Power to board ship or aircraft. Section 245 of Customs, Excise and Preventive Service 1993 (PNDCL 330)

(1) Any officer on duty may board any aircraft or ship within Ghana and stay on board for any period, and shall have free access to every part, with power—

(a) to search the aircraft or ship;

(b) to demand all books or other documents which ought to be on board;

(d) to examine all goods on board, and all goods then being loaded or unloaded;

(e) to secure any part by means as he considers necessary;

(f) to require any goods to be unloaded and removed for examination or for their security, or to unload and remove them at the expense of the master or owner or the agent of either; and

(g) to lock up, seal, mark or otherwise secure any goods on board.

(2) If an officer so acting finds that there is no free access to any place or to any box or chest, or if the keys of any place, box or chest which is locked are withheld, he may open it in any manner and shall not be liable to any prosecution, action or suit for so doing; and if any goods are found concealed on board they shall be forfeited.

(3) If any lock, mark or seal placed upon goods or stores on board an aircraft or ship, or upon any place or package in which they may be, is wilfully opened, altered or broken before due delivery of the goods or stores within Ghana except with the authority of the proper officer, or if any of the goods or stores are secretly conveyed away, or if goods, stores, pieces or packages which have been secured by the officer are opened within Ghana without the authority of the proper officer, or if goods are not unloaded and removed for examination or for their security as required by the officer, the master of the aircraft or ship shall incur a penalty of not less than ¢5,000,000.00.

(4) The master shall answer all questions the officer may ask him concerning the aircraft or ship and its cargo, stores, baggage, officers, crew, passengers and the flight or voyage.

(5) If the master refuses or without reasonable cause fails to produce the books or other documents on demand, or to bring them to the officer when required, or to answer any question put to him by the officer he shall incur a penalty of not less than