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Investment & Legal Framework
ditional exports. Traditional exports include cocoa,
timber, gold, minerals and electricity. Non- traditional
exports include agricultural products, fish, aluminium
products and textiles. Exporters are required to reg-
ister their companies with the Registrar General’s
Department and GIPC to obtain a number.
Exporters are also obliged to completed foreign ex-
change forms from the Bank of Ghana, Customs En-
try forms and certificate of origin from CEPS. Permits
or certificates must also be obtained from relevant
institutions like the Ghana Standards Board.
Duty Drawback
This gives an exporter the opportunity to receive
a refund on import duties after he has re-exported
previously imported products (Same-state draw-
back) or import duties paid on raw materials used
in the production of finished goods and exported
(Material drawback). The drawback process com-
mences when goods have been duly re-exported
and a Ghana Customs export document endorsed
by the Customs authorities in both the exporting and
importing countries or a “landing certificate” from the
importing country (when required) is produced. An
application form must be accompanied with the fol-
lowing documents
• Certified copies of the import documents
• Import duty payment receipts (certified copies)
• Drawback Debenture Form (Form C3)
• Statement of Composition Form (Form C2A) in
case of Material drawback
There is a twelve-month time frame beginning from
the date of the first export in which the duty draw-
back can be claimed. It is advised that claims are
put in quarterly. The Government of Ghana has es-
tablished an escrow account with the Bank of Ghana
into which monies are paid for the purpose of satisfy-
ing the duty drawback needs of exporters.
Temporary Importation of Goods
Certain goods imported into Ghana can be condi-
tionally relieved from the payment of import duties.
Such goods must be imported for a specific purpose
and must be intended for re-exportation within three
months, either in the state in which it was imported or
after having undergone specific processing or repair.
Conditions to be met for the tax relief on temporary
importation of goods include:
• Goods must be declared at importation that
they are imported only temporarily and will be
subsequently re-exported.
• A Form C59 must be filled
• A cash deposit or a bond to cover the potential
duty and tax liabilities (if any) must be given
• Goods must be exported within three months or
such further period as the Customs Officer may
allow
• Goods must not be disposed of in the country
without prior permission of the Commissioner
USEFUL CONTACT INFORMATION
Association of Ghana Industries
Executive Director,
PO Box AN 8624, Accra
(+233) 30 2 779793, 779023-4
Bank of Ghana (BOG)
The Governor,
PO Box GP 2674, Accra
(+233) 30 2 666174-8, 666361-5, 666902-8
Customs Excise and Preventive Service (CEPS)
The Commissioner,
PO Box 68, Accra
(+233) 30 2668319, 666841
Environmental Protection Agency (EPA)
The Executive Director,
PO Box M 326, Accra
(+233) 30 26 64697-8
Ghana Export Promotion Council
PO Box M 146 Ministries, Accra
(+233) 30 2 689889, 683153
Ghana Free Zones Board
The Executive Secretary,
PO Box M 626, Accra
(+233) 30 2 780535, 785037, 785038
(+233) 30 21 74534
Ghana Immigration Service (GIS)
The Director,
Private Mail Bag, Accra
(+233) 30 2 258250, 224445, 221667
674125, 213401
Ghana Standards Board
The Executive Director,
PO Box MB 245, Accra
(+233) 30 2 500231, 500065-6, 506992-6