Following the passage of the Customs (Amendment) Act, 2015 (Act 905),
The ECOWAS REGIONAL COMMON EXTERNAL TARIFF comes into effect on 1st February, 2016.
The Harmonized Systems and Customs Tariff Schedules 2012, Ghana ceases to be effective from 1st February, 2016. It will be replace by the HARMONIZED SYSTEM:- COMMON EXTERNAL TARIFF AND OTHER SCHEDULES.
The following guidelines are issued to ensure the smooth change over to the use of ECOWAS Common External Tariff.
Processing fees shall continue to be payable on zero-rated ad exempt goods.
The details of the ECOWAS REGIONAL COMMON EXTERNAL TARIFF will be uploaded on the G.R.A website: www.gra.gov.gh
Any problem arising from the application of the above guidelines or clarifications should be sent to the following numbers. 0242435662 / 0244363269.
GHANA REVENUE AUTHORITY.
ISSUED BY: COMMISSIONER GENERAL.
DATE PUBLISHED: THURSDAY 28TH JANUARY, 2016.