Declarant submits BoE to Customs Customs Examination ePermit Issuing Agencies Examination Delivery Authorised notification message Customs Preventive Section - Exit Verification Customs Document Verfication/Compliance Declarant pays duty and taxes Customs Gate
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Introduction

Customs Clearance is the process by which goods are granted permission by the Ghana Revenue Authority Customs Division (“Customs”) to enter Ghana’s Customs Territory. All documentation necessary for this process may be submitted electronically through the Ghana Single Window by a registered Customs Declarant (frequently referred to as a “Clearing Agent”).

High-Level Process Description

The Customs Clearance Sub-process contains 7 basic steps:

  1. Customs Declarant ensures that all necessary pre-clearance documentation has been processed.
  2. Customs Declarant submits a Bill of Entry (BoE) to Customs. The duty and taxes payable are automatically calculated and a risk level assigned based on the information contained in the BoE.
  3. Customs Declarant makes payment for duty and taxes through an authorised bank.
  4. Customs carries out a review of submitted documents. The nature of the process varies depending on risk level:
    1. Low-risk BoEs undergo “Document Verification”, after which approval for clearance may be made immediately.
    2. Higher-risk BoEs undergo “Compliance”, after which cargo inspection is mandatory.
  5. Customs carries out cargo inspection (if required by risk level).
  6. Customs Preventive Section carries out Exit Verification before cargo is permitted to leave Customs custody.
  7. Customs Gate carries out a final verification before recording the “Gate Out” event.