Customs Act, 2015 (Act 891).

The Customs Act, 2015 is a comprehensive document that governs the imposition of customs duties and related matters in Ghana. It outlines the penalties and consequences for various offenses related to customs, such as improperly receiving seized goods, rescuing arrested individuals, preventing arrests, obstructing officers, and warning others to avoid contraventions. Offenses can result in fines, imprisonment, or both, depending on the severity of the violation. The Act also addresses the interference with customs gear or goods found at sea, with penalties including forfeiture of conveyances to the state. Additionally, the Act provides provisions for the imposition of customs duties, including penalties for offenses where specific punishments are not provided. It also allows for appeals and reviews of decisions made by the Commissioner General within a specified timeframe. The Act aims to revise and consolidate existing customs provisions to ensure compliance and enforcement of customs regulations. Furthermore, the Act includes clauses related to criminal proceedings, court proceedings, evidence, regulations, interpretation of words, repeals, savings, and transitional provisions. The Minister responsible for Finance has the authority to make regulations under the Act, and various clauses outline the procedures and requirements for legal proceedings and enforcement of customs laws.
The Act consists of 153 Articles and provides for imposition of rate of duty and tax on goods; exemptions; customs controls; customs information; arrival and departure of conveyance; coasting trade; licensing; entry of goods; importation of motor vehicles; express and postal shipment; classification, valuation and country of origin; assessment of duties; general customs procedures; folded woven goods; refund, abatement, drawback and removal article; security; powers, privileges and immunities of an officer; and offences and penalties. The text contains 1 Schedule with regard to importation of motor vehicles.