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banks with correspondent banks in the United States be used to guarantee payment.

There are various stages in the customs clearance processes of cargo from the ports of Ghana. The clearance process starts with the valuation of the cargo, declaration of cargo data on to the GCNET, payment of duty and other relevant cargos, verification at the Compliance Section of CEPS, release by the Shipping Agent, delivery by Ghana Ports and Harbors Authority (GPHA) and CEPS physical examination or scanning of cargo before cargo is allowed to exit the port. Importers must appoint a licensed Customs House Agent/clearing agent (Legislative Instrument 1178 1978) with a credible reputation for the clearance of cargo at any freight station in Ghana. The Clearing agent will do the following on your behalf:

Valuation Stage: All consignments imported into the country must be valued for tax and other purposes. Submit the final invoice, Import Declaration Form (IDF) from the Ministry of Trade & Industry, a copy of the Bill of Lading and Packing list (itemizing the value of the packages) two weeks before arrival of vessel to the designated Destination Inspection Company [DIC] for preparation of the Final Classification and Valuation Report (FCVR). The FCVR contains an assessment of the Dutiable Value, Import duty and VAT of the consignment. Pick up the Final Classification and Valuation Report [FCVR] from the DIC. Containerized cargo selected for scanning through the Risk Management System procedure of the Destination Inspection Companies is also indicated in the FCVR.

Tax Identification Number (TIN)

0btain a Tax Identification Number [TIN] form from the Internal Revenue Service [IRS], if you are a first time importer. Importers require Tax Identification Number (TIN) for Customs clearance of commercial goods. The TIN is a unique identification number generated by the Internal Revenue Service for every tax payer. This number has to be quoted in the entry that the importer or his representative would send the GCNET copy. Without a TIN, customs clearance of cargo from the port is not allowed.

Entry of Cargo Data onto GCNET Submit a declaration on the cargo electronically to Customs to the GCNet which is routed to the GCMS. The declaration includes;

    • i.

      Declaration regime (commercial or for domestic use)

    • ii.

      Consignee Name of vessel

  • iii.

    Date of arrival of vessel

  • iv.

    Number of packages Delivery terms (e,g. CIF, FOB,EX WORKS)

    • v.

      Total Invoice Value (TIV) as determined by CEPS or Destination Inspection Company (Breakdown of the TIV into FOB, freight and Insurance)

  • vi.

    Break-down of Items per consignment Commodity code of the items (10 digits)

  • vii.

    Customs Procedure Code (CPC) of commodity (this indicates whether Consignment is dutiable, free Exempt etc.)

When the entry is validated, the GCMS generates and sends a response, commonly referred to as a Declaration

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