Customs (Amendment) Act, 2020 (Act 1014).

The Customs (Amendment) Act, 2020 in Ghana introduces amendments to the Customs Act, 2015 (Act 891) to offer incentives to automotive manufacturers and assemblers registered under the Ghana Automotive Manufacturing Development Programme. The Act grants import duty rebates to these manufacturers and assemblers on fully built units imported from the original manufacturer. Additionally, the Act provides import exemptions for security agencies and officers of the security agencies, outlining specific criteria for goods eligible for exemption. These goods include items acquired for personal or household use by security agency officers, as well as goods used abroad for at least six months before returning to the country. The Act also defines terms such as salvaged motor vehicle and semi-knocked down kit for clarity in import regulations. Furthermore, the Act specifies conditions for the commencement of import duties on motor vehicles and restrictions on importing vehicles over ten years old.