EXPORT CLEARANCE PROCESS IN GHANA

Export procedures are grouped into two main categories - traditional exports and non-traditional exports.

TRADITIONAL EXPORTS

Commodities that are grouped under Traditional Export are:

• Cocoa Beans
• Logs
• Mineral Ore (e.g. Unprocessed gold)
• Electricity
• Fresh fish
• Fresh yam

N.B. This list could change depending on government policy.

CLEARANCE PROCEDURE FOR TRADITIONAL EXPORTS

1. Obtain Bank of Ghana Exchange Control Form A2 from your bankers
2. Declare your goods and submit to Customs through the GCNet/GCMS
3. Where the Customs point of exit is not connected to the GCNet/GCMS, you have to declare your goods on the Customs Single Administrative Document (SAD) Forms
4. Ensure to attach all relevant/required permits and/or certificates to your declaration to customs
5. After your declaration has been validated or accepted, present your goods to Customs to be examined against your declaration.
6. If Customs is satisfied with the examination, the goods would be released for export.

PROCEDURE FOR EXPORT OF NON-TRADITIONAL EXPORTS:

Commodities that are grouped under Non-Traditional Exports are all commodities outside the Traditional Export List.

• Where GC-Net/GCMS is not operational purchase a set of Ghana Customs Non-Traditional Export Forms at any Customs post. Complete the form (typed or hand-written) and attach all relevant documents, such as invoice (where necessary), permit or certificates; and present to customs for processing.
  Where GC-Net /GCMS is operational, the declaration would be submitted electronically. If the declaration is validated/accepted, the exporter is directed to present his goods to Customs to be examined physically against the documents. If Customs is satisfied with the examination, the goods are released for export.
• The shipper has the discretion to choose a shipping line and based on this preference relevant details on freight costs, transit times etc. provided by the shipping line after which a shipping note is issued upon payment of freight charges.
• Freight forwarder re-enters any additional information through GC-Net and prints out the declaration and heads to the long-room verification desk where a compliance officer is assigned. The compliance officer verifies the declaration and assigns an examination officer. Inspection is conducted at the loading bay by the examinations officer, Narcotics board and national security, after which the container is sealed.
• A waybill from the loading point and a counter waybill are used for port entry and GPHA/CEPS at the export shed are notified. An invoice is raised for the payment of handling charges and rent where applicable by GPHA billing officer. The waybills together with a photocopy of the declaration are submitted to shipping line representatives to check whether the seal and container numbers are the same as those on the shipping note. A shipping release is then issued.
• The shipping line raises a provisional bill of lading after certification by the forwarder or shipper. 72 hours after the vessel's departure the original bill of lading is issued by the shipping line. The forwarder/shipper returns to customs for post-shipment clearance.The original bill of lading is finally released to the shipper
• The procedure may have slight variations with different commodities

EXPORT DUTY

1. In Ghana, the following commodities attract duty:
   • Cocoa Beans
   • Hydrocarbon oils (e.g. Aviation fuel, Turbo, Kerosene)
2. All other exports attract zero (0) % duty