IMPORT CLEARANCE PROCESS
Customs clearance of cargo through the seaports involves dealing with a number of logistics service providers and governmental bodies in order to fulfil all contractual and tax obligations that might be associated with the import consignment. The agencies include Customs, the Port, other receipt delivery service providers, Shipping Lines and Agents.
Customs act 2015 act 891 section 43 enjoins all importers with the exception of Self-Declarants to engage the services of licensed Customs House Agents for the clearance of cargo at any freight station in Ghana.
The clearance process comprises;
Please click below for the import procedures
- Declaration of cargo data on to the GCNET
- Customs Document Verification, System Validation, cargo Classification and Valuation, Risk Assessment and quality assurance, payment of duty, cargo verification.
- Release by the Shipping Agent,
- Delivery by the port and other receipt delivery service providers
- Customs physical examination or scanning of cargo before cargo is allowed to exit the port.
- Paperless Roadmap –Import Process Flow
- Trader registers his business and/ or products with Regulatory Agencies online in compliance with existing rules and regulations.
- Trader obtains UCR online.
- Trader fills and submits import declaration form (IDF) online.
IDF fee is paid electronically via Ghana’s trading hub portal using mobile money, card (visa: Gh-Link), online banking or in-branch.
- Trader obtains required import Licenses, Permits, and Certificates pre-arrival of goods.
Tariff manager determines controlling agencies based on mapped and agreed HS codes.
Fees and charges may be paid using existing modes of payment or electronically via Ghana’s trading hub portal using mobile money, cards (visa; Gh-Link), online banking or in-branch.
- Airlines and shipping lines or their authorized third party representatives submit manifest electronically pre-arrival of goods in accordance with existing rules and regulations. Manifest is shared real time with GPHA and all necessary systems/agencies. Amendment process is carried out online. Manifest is reconciled with the Customs classifications and valuation reports (CCVR) declaration for anomalies. Penalties may be paid using existing modes of payment or electronically via Ghana’s Trading Hub Portal using Mobile Money, Card (Visa; MasterCard Gh-Link) Online Banking or In- Branch.
- Trader applies for CCVR online with electronic signature. Licenses, Permits and Certificates of regulatory agencies is mandatory for the CCVR.
- Risk clearance system determines selectivity of transactions. Compliant Transactions (green) are granted automatic customs release without scanning or physical examination. Non-compliant-transactions are subjected to scanning and joint inspection if anomalies are found.
- Customs classifications and valuation reports (CCVR) is issued electronically and transmitted seamlessly to all relevant agencies /systems.
- Trader submits Bill of Entry online after transmission of CCVR. Where goods are declared for bonded warehouse, the application will be made online via the bonded warehouse module, complimented by an inventory and bond management system. Duties and Fees may be paid using existing modes of payment or electronically via Ghana’s trading hub portal using mobile money, card (visa; Gh- Link), online banking or In- branch.
- GRA customs releases consignment online.
- Importer / agent submits a request electronically to the shipping lines for delivery of the consignment with the original electronic bill of lading. Importer presents the bail of lading to the shipping line to confirm title to goods (legally required to be paper).
- Shipping lines issue an invoice to the customer for payment (invoices cover freight, container deposit, demurrage and administrative charges as necessary).
- Agent pays invoice value.
Fees and charges maybe paid using existing modes of payment or electronically via Ghana’s trading hub portal using mobile money, card (visa, Master card Gh-Link), online banking or In-Branch.
- After payment to shipping line account, the shipping line issues the Delivery Order to the terminal and the consignees.
- Importer makes a request to GPHA/Terminal/ICD to take delivery of the consignment.
- GPHA /Terminal/ICD assesses shipping line release status and ability to provide service by required date. GPHA/Terminal/ICD generates an invoice.
- Importer /agent will make payments online or in-branch. Receiving banking will send the electronic payment receipt to GPHA/Terminal/ICD.
- GPHA/Terminal/ICD receives the payment. For compliant transactions, the container is positioned for delivery and an SMS/email is sent to the importer /agent for pick up.
- Goods of non-compliant transactions are scanned. If no anomalies found, the goods are released. Otherwise, the goods are subjected to joint inspection.
- Consignment is jointly inspected by all required agencies based on mapped HS codes, aided by mobile devices for field officers.
- If testing is required, testing will be conducted by a nominated testing agency based on agency agreed SLAs, on behalf of all with result shared electronically.
- If anomalies found compliance directives are issued.
- Consignment is seized whenever compliance directives are not adhered to.
GPHA/Terminal/ICD issues a delivery allowed and an electronic notification is sent importer/ agent.
GPHA /Terminal/ICD generates E-waybill, sends copy to accompany cargo and gated out at Exit Gate.
NOTES. -Movement of Cargo to ICD;
- Shipping Lines prepares and submits ICL to GPHA for approval.
- Shipping Lines creates Cargo CMR on GICCS to platform.
- Customs validate CMR after acceptance by ICDIN case supplementary ICL is required to be treated, the same process of submission and approval is followed as in the main.
- Import containers are loaded on ICD trucks from MPS /Terminal 1 en-route to ICD through Western Gate.
- Customs and GPHA Security at Western Gate confirms the status of containers being transferred on GICCS and validate same with trucks and driver ID.
- ICD receives containers into stack and upload status on GC-Net platform.
- Ramp tallies and bar codes are generated from the quay with hand held devices.
- VCR generated electronically.
- E-TT generated electronically.
- Vehicles are scanned via barcode into SCTL terminal.
- Electronic manifest is downloaded from GICCS into SCTL system for clearance of vehicles.
Click here to download Activity Diagram
Exports are grouped into two main categories - traditional exports and non-traditional exports.
Commodities that are grouped under Traditional Export are:
- Cocoa Beans
- Mineral Ore (e.g. Unprocessed gold)
- Fresh fish
- Fresh yam
N.B. This list could change depending on government policy.
Commodities that are grouped under Non-Traditional Exports are all commodities outside the Traditional Export List.
Please click below for the export procedures
The following resources can be found via the link below
- Duty rate calculator
- Used vehicle duty calculator
- Import classification tool and procedures
- Export classification tool and procedures