Specimens of forms for use under the Act or referred to in these regulations may be seen on application at the Headquarters of the Customs, Excise and Preventive Service, Accra, or at any other Customs ports or stations. [forms should be appendixed please]

Regulation 2—New Forms Submitted. Regulation 2 of L.I. 1060

Every person required or permitted by the Act to submit any form to the Commissioner or any other officer shall first complete it by putting thereon in the prescribed manner all the particulars indicated in the form or required thereby, including his signature in the place reserved for his signature (except in the case of electronic declarations), as well as all other particulars and declarations required by the Act or requested by any officer.

Regulation 3—Particulars Required on Forms. Regulation 3 of L.I. 1060

(1) The particulars contained in every form or document (except in the case of electronic declarations), submitted by any person doing business with the customs shall be printed, typed or written thereon legibly in ink or other indelible material.

(2) Every alteration in any such form or document made prior to its acceptance must be made in such a manner as to leave the error as well as the alteration legible, and the alteration shall be initialled and dated by the person making it.

Regulation 4—Alterations to Forms. Regulation 4 of L.I. 1060

Where after submission of any form or document as provided for in regulations 2 and 3 the person who submitted it wishes to make any alteration he shall make and sign a written request thereon for permission to make such alteration and if the proper officer in his discretion gives permission in writing shall make the alteration in the same manner as if it were an alteration made under regulation 3 (2).

Regulation 5—Officer May Refuse to Accept Incorrect Form. Regulation 5 of L.I. 1060

Any officer may refuse to accept or to act upon any form or other document submitted to him unless the requirements of the Act in relation thereto have been duly observed.

Regulation 6—Computation of Values, Duties, etc. Regulation 6 of L.I. 1060

In all final computations of values, duties, rents and other charges contained in customs forms and other documents fractions of a pesewa shall be disregarded.

Regulation 7—Preparing Entries. Regulation 7 of L.I. 1060

The tariff item number of each article as contained in the Harmonized, Commodity Description and Coding System shall be shown in the space provided for the purpose on all declarations.

WORKING TIMES AND PAYMENT FOR EXTRA ATTENDANCE

Regulation 8—Working Days and Hours. Regulation 8 of L.I.1060

(1) The working days of officers shall be all days except Saturdays, Sundays and public

holidays.

(2) On any week-day other than a public holiday the hours of general attendance of officers for the service of the public shall be as follows:—

General Working Hours

8.00am to 12.30pm

1.30pm to 5.00pm

(3) The Commissioner may, by notice exhibited at any port or place, vary the hours of general attendance of officers at such port or place in order to meet the convenience of the public or the needs of the Service.

Regulation 9—Overtime Fees. Regulation 1 of Customs (Amendment) Regulations 1986 (L.I. 1333)

(1) Persons who require the services of officers for any of the purposes of the Act at times or on days other than or in excess of those hereinafter appointed for general attendance shall pay overtime at the rate of ten thousand cedis an hour or part thereof per every officer; or as may be determined by the Commissioner from time to time.

(2) Any person requiring the services of an officer at times other than those appointed for general attendance shall in addition to the fees for the services of such officer pay fees for such disciplinary visits as the proper officer may deem necessary.

Regulation 10—Applications for Services Outside Official Hours. Regulation 10 of L.I. 1060

(1) Applications for the services of an officer outside official hours shall be made in writing to the proper officer in the Form C.I.

(2) Every such application unless in any special circumstances the proper officer otherwise allows must be submitted at least four hours before the services are required and must set out the reasons why the services should not be performed within official hours and detail the nature and probable duration of such services and contain an undertaking to pay all overtime fees which may be incurred.

(3) The proper officer who grants any such application shall demand and receive from the person so requiring such services either before or after the performance of such services as he may require the overtime fees payable under regulation 9 and shall pay the overtime fees into the Consolidated Fund.

Regulation 11—Overtime Fees Payable to Officers. Regulation 11 of L.I. 1060

The Commissioner shall remunerate each officer to the extent of not less than one-half of the fees due as aforesaid in respect of his services.

Regulation 12—Fees Payable to Officers in Charge of Ports. Regulation 12 of L.I. 1060

Notwithstanding anything hereinafter contained in this Part:

(a) the fee chargeable in respect of the services of an officer in charge of a port shall be not less than ¢25,000.00 per hour, and

(b) if as a result of an application made in accordance with regulation 10 an officer reports for duty and his services are not required, the person who has applied for his services shall pay for one hour's attendance except on Saturdays, Sundays and public holidays, when he shall pay the fees chargeable in respect of two hours.

Regulation 13—Fees for Special Services. Regulation 13 of L.I. 1060

(1) The hours of general attendance prescribed under regulation 8 for the convenience of the public do not include attendance of the officers for the purpose—

(a) of attesting and issuing at the request of the public, documentary information of a nature which the Customs, Excise and Preventive Service is permitted to make public; or

(b) of performing special services requested by any person for his own individual convenience.

(2) Any special attendance given under this regulation during the hours of general attendance shall be paid for by the person requesting the service at the following rates:—

Nature of Service Charge

(a) Supplying a certificate of landing or

shipment, for each original bill of

entry on which the goods were

entered . .. .. .. .. 50,000

(b) Supplying a certificate of the

examination and verification of

the contents of packages, for each

package .. .. .. .. .. 50,000

document required by the Act,

provided the proper officer is

satisfied the applicant is entitled

to have such copy, per page or part

thereof .. .. .. .. .. 50,000

(d) Supplying information relating to the

trade or shipping of Ghana.. .. .. .. 50,000

(e) Such fee, if any, as the Commissioner in his discretion directs.

(3) Fees due as aforesaid shall be paid into the Consolidated Fund.

Regulation 14—Government Overtime. Regulation 14 of L.I. 1060

Government overtime fees shall be paid at the same rate per hour as would be payable in accordance with regulation 11 for work performed pursuant to an application made under regulation 10.

Regulation 15—Commissioner May Grant Government Overtime in Special Circumstances. Regulation 15 of L.I. 1060

The Commissioner may in his discretion remunerate officers at Government overtime rates for each hour during which he requires them to perform urgent, necessary and extraordinary official duties outside the prescribed official hours.

DRAWBACKS

Regulation 16—Conditions of Granting Drawback. Regulation 16 of L.I. 1060

It shall be a condition of the granting of any drawback—

(a) that the goods, if intended for exportation or use as stores, are not prohibited by any law or regulation from being exported or put on board an aircraft or ship for use as stores;

(b) that at the time of importation the goods are completely enclosed in packages to the satisfaction of the proper officer or, if not enclosed, consist of identifiable single units or if in bulk are capable of measurement or identification and are measured or identified with the particulars shown on the import entry and on the invoices and other documents relating thereto;

(c) that, if in regard to any particular description of goods or any particular consignment the Commissioner so directs, each package or unit on importation shall prior to delivery be marked or secured by the importer and shall be kept so marked and secured; and

(d) that perfect entry of the goods has been made and the relative invoice deposited with the proper officer.

Regulation 17—Basis of Drawback. Regulation 17 of L.I. 1060

Drawback shall be payable according to the actual quantity of goods exported or put on board as stores or used as prescribed as the case may be.

Regulation 18—When Drawback not Payable. Regulation 18 of L.I. 1060

No drawback shall be paid on any goods—

(a) where the amount of the drawback claimed in respect of the goods entered on any one export entry or other document is less than ¢500,000.00;

(b) unless the proper officer is satisfied that the goods in respect of which drawback is claimed are identical with the particulars thereof contained in the entries, invoices or other documents relating to such goods and, in the case of imported goods, that the packages containing the goods have not (except as permitted by law) been opened and that the packages or the goods have not been tampered with or used while in Ghana;

(c) where in his discretion the Commissioner considers that the value of the goods has on account of deterioration or any other cause whatsoever substantially depreciated; and

(d) unless the person presenting the goods for examination furnishes the proper officer with such samples as he requires for purposes of test or otherwise and duly assists such officer in examining and taking an account of such goods.

Regulation 19—Drawback on Goods Exported by Road. Regulation 19 of L.I. 1060

(1) Subject to the provisions of this regulation, no drawback shall be paid on any goods exported otherwise than on board a ship or aircraft.

(2) The Commissioner may authorise the payment, subject to the conditions in these Regulations of drawback on goods exported on road vehicles following a route so specified.

Regulation 20—Special Circumstances when Drawback not Payable. Regulation 20 of L.I. 1060

Notwithstanding the provisions of regulations 16 to 18 no drawback shall be paid on any goods exported or put on board an aircraft or ship for use as stores:

(a) where goods other than aviation fuel, petrol and kerosene imported in bulk are exported or put on board an aircraft or ship for use as stores after the expiration of twelve months from the date of the inward report of the aircraft or ship at the port or place where such goods were first landed in Ghana;

(b) unless the goods are duly produced to the proper officer at the approved place of examination prior to loading and also, if the proper officer so requires, on board the vehicles, aircraft or ship on which they are to be exported or used as stores;

(c) where goods other than aviation fuel, petrol and kerosene imported in bulk are not in the original packages (if any) in which they were imported:

Provided that goods shall be deemed to be in original packages in which they were imported if they have been opened and the contents repacked in such manner as the Commissioner has directed or approved either generally or in any particular case;

(d) unless the goods are conveyed direct and without delay from the place of examination on to the vehicle, aircraft or ship in which they are to be exported or used as stores:

Provided that in his discretion the proper officer may allow goods to remain in official custody for a reasonable period at the risk and expense of the exporter, in which case drawback shall not be allowed unless thereafter the goods are conveyed direct and without delay, after receiving the permission of the proper officer, from the place of deposit on to the aforesaid vehicle, aircraft or ship;

(e) where in his discretion the Commissioner rules that the goods are exported or put on board a vehicle, aircraft or ship for use as stores with a view to re-importation;

(f) unless the person intending to claim drawback gives due notice of his intention to ship the goods and ships them under the direction of an officer after entering them in accordance with Form C2;

(g) unless, if the proper officer so requires the person claiming drawback produces within the time allowed by the Commissioner a certificate in respect of the landing of such goods as are entered for exportation, issued by the competent authority at the port or place of discharge; and

(h) unless bond is given for the due exportation or use as stores of the goods in Form CB.1, CB.2 or CB.3 as the case may require.

Regulation 21—Particular Goods on Which Drawback not Payable. Regulation 21 of L.I. 1060

No drawback shall be allowed on the exportation or the putting on board an aircraft or ship for use as stores of the following goods:—

(a) spirits, arms and ammunition; and

(b) aviation fuel, petrol and kerosene unless imported in bulk.

Regulation 22—Duty Paid at Time of Importation to Determine Drawback. Regulation 22 of L.I. 1060

The amount of drawback payable on goods exported on drawback or put on board an aircraft or ship at stores or used in a prescribed manner shall not exceed the amount of import duty actually paid at the time of importation.

Regulation 23—Rate of Drawback. Regulation 23 of L.I. 1060

(1) Subject to the provisions of these Regulations and the Act, a drawback amounting to hundred per centum of the duties paid on any goods shall be granted when they are exported or put on board an aircraft or ship for use as stores.

(2) All claims for such drawback shall be made in accordance with Form C.3.

Regulation 24—Meaning of "imported in bulk". Regulation 24 of L.I. 1060

For the purpose of this Part the expression "imported in bulk" in its application to aviation fuel, petrol and kerosine means imported in receptacles having capacities not less than those specified in any regulations made or continued in force under the Energy Commission Act 1997 (Act 541) relating to the importation of petroleum in bulk.

Regulation 25—Discretionary Power of Commissioner. Regulation 25 of L.I. 1060

Notwithstanding anything contained in these Regulations, in any special case where the provisions of this Part may seem unreasonable or impose hardship the Commissioner may in his absolute discretion allow a drawback of hundred per centum, or any less proportion of the import duty, upon the exportation or the putting on board an aircraft or ship for use as stores of any goods on which the prescribed import duty has been paid, and in any such special case the said allowance of drawback shall be made subject to such stipulations as the Commissioner shall in each instance determine and no appeal shall lie from any decision or determination made by the Commissioner under this regulation.

ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS

Regulation 26—Ship's Report Inwards. Regulation 27 of L.I. 1060

(1) The master of an aircraft or ship shall submit the manifest electronically 72 hours prior to the arrival of the aircraft or ship.

(2) The master of a ship required to report before bulk is broken may, if permitted by the proper officer, make report of the stores and of any packages or parcels for which no bill of lading has been issued on the cargo report in the manner and giving the particulars required by such officer, but if not so permitted shall report the stores and packages or parcels for which no bill of lading has been issued in the manner set out in regulation 27.

Regulation 27—Breaking Bulk before Report. Regulation 26 of L.I 1060

The master of every steamship or of any other ship specially allowed to report after bulk is broken arriving at any port or at any place in Ghana specially allowed by the Commissioner shall, unless the Commissioner otherwise directs, present to the boarding officer immediately after boarding and before breaking bulk the report of the ship's stores in such form as the proper officer requires and of any packages and parcels for which no bill of lading has been issued in the Form C.4, and shall point out to such officer the location of all such stores and produce to him all such packages and parcels and comply with any instructions which such officer may give regarding the landing, entry and delivery of any such stores (if permitted), packages and parcels:

Provided that when the master, under dispensation of the Commissioner as aforesaid, is not required to report his stores to the boarding officer immediately on arrival, he shall report them in the space provided on the Form C.5 when he makes his inward report in accordance with regulation 31.

Regulation 28—Master to Produce Stores, etc. Regulation 28 of L.I 1060

The master shall produce to the officer all such stores, packages and parcels and shall comply with any instructions which the officer may give regarding the landing, entry and delivery of any such stores (if permitted), packages and parcels.

Regulation 29—Duty-free Allowance of Stores in Port. Regulation 29 of L.I. 1060

(1) All stores which are required for the use of the master, officer, crew and passengers while an aircraft or ship is in port shall on request be produced separately to the proper officer who may either approve of the quantity produced or require a proportion of the whole to be placed under seal.

(2) The proper officer may allow tobacco, spirits, wine and beer out of the stores for the use of the master, officer, crew and passengers without payment of duty up to the amount specified in the following Table:—

Tobacco in any form Spirits Wine, Beer or Ale Masters, officers and passengers (other than deck passengers). 30 grams 0.5 litre 2 litres Other members of the crew, at the discretion of the Commissioner 30 grams 0.25 litre 1 litre may be allowed in place of spirits. If wine is regularly issued to a ship's crew, an allowance not exceeding 2 litres per head per day may be issued in place of spirits, beer or ale.

TOBACCO IN ANY FORM

SPIRITS

WINE

BEER OR ALCOHOL

(3) If it is desired to retain for consumption on board any quantity of stores in excess of the amount approved by the proper officer, duty shall be paid forthwith on the excess quantity.

(4) All stores (including any stores, which subsequent to the arrival of the aircraft or ship are shipped from a bonded warehouse or under drawback) which are not approved for consumption on board and on which duty is not paid shall be placed under seal in a place provided by the master of the aircraft or ship for safe storage:

Provided that the proper officer may permit any stores to remain unsealed where he is satisfied that due precaution has been taken against the smuggling of the stores left unsealed.

(5) If the stay of the aircraft or ship in port exceeds the period for which a duty-free allowance has been made, or the quantity of stores unsecured proves insufficient the proper officer may, on the request of the master, permit the issue of such further quantities in respect of the further expected stay of the aircraft or ship as he considers necessary.

(6) This regulation shall not be interpretated as an authority to land any stores without payment of duty.

Regulation 30—Arms, Explosives, Matches, etc, Crew Declaration. Regulation 30 of L.I. 1060

The master of every aircraft or ship shall, immediately upon demand made to him by an officer, deliver to him a list of all cargo consisting of arms, explosives, matches, petroleum products or any other goods which may be required to be deposited on arrival in a special place of security and a written declaration in the Form C.62 by each member of the crew of all dutiable articles in his possession.

Regulation 31—Form of Ship's Inward Report. Regulation 31 of L.I. 1060

The inward report of every ship shall be in the Form C.5 supported by the hard copy of the manifest and shall be presented to the proper officer within 24 hours on arrival at any port in Ghana or at any other place in Ghana specially allowed by the Commissioner.

Regulation 32—Form of Aircraft's Inward Report. Regulation 32 of L.I. 1060

The inward report of every aircraft shall be in the Form C.6 supported by detailed declarations of the goods made out by the consignors in the Form C.7 and shall be presented to the proper officer within 24 hours on arrival.

Regulation 33—Initialling of Folios. Regulation 33 of L.I. 1060

Each separate page on any report submitted under regulations 31 and 32 other than on which the declaration is signed must be initialled by the master or agent who signs the report and such master or agent shall number and seal together the pages and shall if required sign the report in the presence of the proper officer.

Regulation 34—Travelling Copy of Inward Report for Aircraft. Regulation 34 of L.I. 1060

When an aircraft calls at more than one port or place in Ghana a separate report shall be made at each port or place of call and a travelling copy of the Form C.6, giving the required particulars of all the goods on board, shall be produced to the proper officer for endorsement at each such port or place of call and finally handed over by the master or agent to the proper officer at the last port or place of call in Ghana.

Regulation 35—Aircraft and Ships Landing or Bringing to Within Ghana after Clearance. Regulation 35 of L.I. 1060

(1) Subject to sub-regulation (2), where an aircraft or ship before arriving at a port or other approved place or having left an approved port or place for a destination outside Ghana is compelled to land or bring to within Ghana owing to accident, stress of weather or other unavoidable cause, the master shall forthwith report to the nearest officer or the nearest administrative officer in charge of a district and shall on demand by such officer produce the journey log-book or other papers relating to the aircraft or ship or to its cargo and passengers and shall not allow any goods to be unloaded therefrom without the consent of such officer, and no passenger thereof shall leave the immediate vicinity of the aircraft or ship without such officer's consent.

(2) If any such place as aforesaid is a private aerodrome, wharf or quay, the master shall forthwith report the arrival of the aircraft or ship and the name of the place whence it came to the proprietor of such place who shall forthwith report the arrival of the aircraft or ship to the nearest officer or to the nearest administrative officer in charge of a district and shall not allow any goods to be unloaded therefrom or any passenger thereof to leave such private aerodrome, wharf or quay without the consent of such officer.

Regulation 36—How Packages and Cargo to be Described. Regulation 36 of L.I. 1060

The contents of every package and of all cargo in bulk intended for discharge in Ghana, including packages and cargo declared in transit and for transshipment, shall be reported in accordance with the description thereof contained on the relative bill of lading or detailed declaration made out by the consignors as the case may be:

Provided that the contents of all packages containing spirits, wines, tobacco, cigars, cigarettes, firearms, ammunition, explosives (including gunpowder), aviation fuel, petrol, kerosine, matches, animals, plants and all goods the importation of which is restricted shall be specifically reported.

Regulation 37—Weight or Cubic Measurement of Cargo to be Shown. Regulation 37 of L.I. 1060

(1) The report of every ship shall show the weight or cubic measurement of the cargo reported according to which freight has been charged or if no freight has been charged then the weight or measurement normally chargeable for the like kind and quantity of goods.

(2) The totals of such weights and measurements shall be shown at the bottom of each page of the report and a summary of the totals of each page shall be shown on the last page of the report on which the total tonnage shall be stated in words at length.

(3) For the purposes of this regulation the mass (weight) of the cargo shall be calculated in tonnes and decimal parts thereof and the cubic measurement shall be in cubic metres and decimal parts thereof provided that mass and cubic measurements shall be declared to only one decimal place.

Regulation 38—Reporting Transit or Transshipment Cargo. Regulation 38 of L.I. 1060

Goods in transit or for transfer to another aircraft or ship for re-exportation or goods allowed to be dealt with in the manner provided for in the provision to regulation 62 must be shown separately in the inward report in the following form:—

"The under-noted cargo is hereby reported in transit/to be transshipped to....."

Regulation 39—Report for Ships Other Than Steamships. Regulation 39 of L.I. 1060

In the case of ships other than steamships all cargo whether consigned to Ghana or not shall be reported in the manner described in regulations 36 to 38.

Regulation 40—Cargo Remaining on Board. Regulation 40 of L.I. 1060

In the case of aircraft and steamships, cargo remaining on board for exportation may be reported as "General cargo remaining on board for exportation" unless the proper officer in any particular case otherwise directs.

Regulation 41—Overcarried Cargo. Regulation 41 of L. I 1060

Where the report contains particulars of cargo which has been previously reported in Ghana by an aircraft or ship and over-carried and returned in the same or in another aircraft or ship, such cargo shall be separately reported under the heading "Cargo reported by the aircraft and ship on (date) and overcarried".

Regulation 42—"In ballast". Regulation 42 of L.I. 1060

Aircraft and ships having on board no goods other than stores and the personal baggage of passengers shall be reported "in ballast".

Regulation 43—Amending Inward Reports. Regulation 43 of L.I. 1060

(1) Where goods are found to be discharged in excess or short of the report, the master or his agent may apply to the proper officer for permission to amend the report.

(2) Such application shall be in the Form C.8 and shall set out the reasons for the discrepancies.

(3) If after having reported cargo to be landed it is desired to clear an aircraft or ship without landing a part of such cargo, the application to amend the report shall in respect of such part state only that it is desired to retain it on board for re-exportation.

(4) Before the proper officer gives permission for a report to be amended the master or his agent shall satisfy him in the case of goods found to be short either:

(a) that the goods were not loaded, or

(b) that they were discharged and landed at a previous port, or

(d) that having been overcarried they were returned to and landed in Ghana on the return voyage or by some other aircraft or ship which loaded them at the port to which they were overcarried:

Provided that the proper officer may, subject to the production of such documentary evidence as the Commissioner may direct, permit the amendment of a report where the master or his agent is unable to comply with the aforesaid requirements.

Regulation 44—Rummaging. Regulation 44 of L.I. 1060

The master, officers and crew shall give all possible assistance to officers engaged in rummaging an aircraft or ship.

Regulation 45—Sufferance Wharves. Regulation 45 of L. I. 1060

(1) If the master of an aircraft or ship wishes to proceed to a sufferance wharf or any place other than an approved place of unloading or loading there to unload or load cargo, he must apply to the proper officer for permission in the Form C.9.

(2) The proper officer may grant such permission, subject to such conditions and directions as he may see fit to impose, and subject to the master or his agent defraying the cost of or providing accommodation in accordance with section 315 of the Act and transport overland or by sea, as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place.

(3) The proper officer who grants such permission may, if he thinks fit, require the master of a ship proceeding to a sufferance wharf or any place other than an approved place of unloading and loading to deposit with him in advance a sum sufficient to cover the aforesaid expenses.

Regulation 46—Goods Landed at Sufferance Wharf to be Pre-entered. Regulation 46 of L.I 1060

No goods may be loaded or unloaded at a sufferance wharf or any place other than an approved place of loading or unloading until they have been duly entered by the exporter or importer as the case may be:

Provided that the Commissioner may generally in regard to any particular sufferance wharf or place or in any particular case waive or modify this requirement.

Regulation 47—Private Aerodromes. Regulation 47 of L.I. 1060

If at any aerodrome within Ghana goods or passengers are loaded or embarked for conveyance by air to a customs aerodrome within Ghana, the master shall obtain from the proprietor of the aerodrome of departure a certificate of departure in the Form C.10 and produce it to the proper officer immediately on arrival at the customs aerodrome.

ENTRY, UNLOADING AND DELIVERY

Regulation 48—Forms of Entry. Regulation 48 of L.I. 1060

(1) Imported goods, other than goods in transit or for transshipment, and goods to which regulations 163 and 164 apply, shall be entered on the Single Administrative Document (S.A.D.) with the appropriate Customs Procedure Code (CPC) as specified in the schedule.

(2) In the case of goods entered for warehousing, bond shall be furnished in the Form CB.7 or CB.8.

(3) Where separate entries are made for goods contained in the same package each entry shall show thereon a reference to the other.

(4) All goods which have been entered shall forthwith be dealt with in accordance with the entry.

Regulation 49—Certificates of Origin. Regulation 49 of L.I. 1060

Every importer making entry under regulation 48 shall deliver to the proper officer, if such proper officer shall so require, a certificate of the origin of the goods in the Form C.16 or in such other form as the Commissioner may permit.

Regulation 50—Alternative Rates of Duty. Regulation 50 of L.I. 1060

Where the tariff provides alternative rates of duty for any goods, the entry relating thereto shall show on the amount of the duty chargeable at the rate to which such goods are liable and the amount of duty chargeable at the ineffective alternative rate under the heading "Alternative calculation (no charge)" followed by a declaration by the importer as to the correctness thereof.

Regulation 51—Entry and Bond for Transshipment Goods. Regulation 51 o L.I. 1060

(1) Goods reported as for transshipment shall be entered in the Form No. C.17, in quintuplicate, and a transshipment bond shall be furnished in the Form CB.4 or CB.5:

Provided that, in the case of goods intended for transfer from an importing to an exporting aircraft, the master or agent may enter such goods on Form C.6 or C.7, in triplicate, supported by such certificates as the Commissioner may require.

(2) Goods reported for transshipment shall be entered and shipped within fourteen days from the completion of the discharge of such goods from the importing aircraft or ship, or within such further period as the proper officer may allow, in default of which such goods may be dealt with in accordance with sections 112 and 113 of the Act.

(3) Goods entered for transshipment may, with the permission of the proper officer and subject to such conditions as he may impose, be transshipped direct from the importing aircraft or ship to the exporting aircraft or ship, if such goods are reported by the importing aircraft or ship for transshipment.

(4) Goods which have not been reported for transshipment and have been unloaded may be entered for transshipment in accordance with this regulation if—

(a) they have not been entered under the Act; and

(b) the master or agent applies for and obtains the permission of the proper officer to amend the inward report of the importing aircraft or ship.

Regulation 52—Provisional Entries. Regulation 52 of L.I. 1060

Where an importer is unable for want of full information to make perfect entry of any goods an application shall be made to the proper officer for a provisional bill of entry.

Regulation 53—Form of Invoice. Regulation 53 of L.I. 1060

(1) Where any invoice is required for the purpose of the Act to be submitted in the approved form, it shall be in the Form C.61.

(2) The invoice shall be completed in accordance with the titling of the form, shall be signed in original by an authorised and responsible person at the foot of the certificate of value, and the signature shall be witnessed.

(3) In addition to the particulars required by the titling of the form, the following details shall be shown:—

(a) the rate of freight in addition to the amount of freight;

(b) the individual measurements and weights of the packages;

(d) the amount of cover and the rate of each type of insurance effected by the consignor:

Provided that, if the goods are not insured by the consignor, certificate to this effect shall be given on the invoice;

(e) the exact nature of each discount allowed:

Provided that, if any of the above information is contained in any supplier's invoice, packing list or other documentary evidence produced to the satisfaction of the proper officer, it need not be included in the invoice in approved form.

(4) An invoice in the approved form shall be used in all cases where goods which are liable to duty ad valorem are consigned direct from suppliers and/or manufacturers to importers.

(5) Whenever goods liable to duty ad valorem are consigned -

(a) from firms abroad to local branches of those firms in Ghana; or

(b) to local firms in Ghana in any way associated in business with consigning firms; or

then, subject to the provisions of sub-regulation (6) of this regulation, suppliers' and/or manufacturers' invoices in the approved form in respect of such goods shall be submitted to the proper officer:

Provided that it shall not be essential for the covering invoices of consignors or buying agents to be in the approved form.

(6) When consigning firms who are not the actual suppliers of the goods do not wish to produce the suppliers' original invoice, or when the suppliers' invoice in the approved form, is not available, their own invoice, which shall be in the approved form, may be accepted by the proper officer, if it is endorsed with the following certificate:—

"I certify that the suppliers' and/or manufacturers' invoice has been produced and compared with the consigning firms' invoice, and that the latter truly represents particulars of the goods and the selling price together with all charges up to the time of landing."

Such certificate shall be signed by one of the following persons:—

(a) an officer of a Ghana High Commission or Embassy;

(b) an officer of a bank; or

Regulation 54—Insurance. Regulation 54 of L.I. 1060/Section 2 of the Customs, Excise And Preventive Service (Management) (Amendment) Act, 2002, (Act 614).

Where the importer fails to declare the insurance paid, the rate of insurance shall be calculated:

(1) at a rate of 1% of the cost and freight value for air freight.

(2) at a rate of 0.875% of the cost and freight value for sea freight.

(3) at a rate of 0.875% of the cost and freight value for land frontier.

Regulation 55—Certified Entries. Regulation 55 of L.I. 1060

(1) Where an importer has entered and has not received any goods in pursuance of the relative entry, he may, in any case where for the purpose of the Act the goods are required again to be entered obtain from the proper officer a certificate on the appropriate entry that the goods have been entered on a previous entry. In every such case he shall make on the entry which is to be certified a declaration as follows:—

"I declare that the above-mentioned goods have been entered on Bill of Entry No.........dated..........per aircraft/ship and that duty amounting to ...................................... (in figures and words) has been paid thereon.

I further declare that no refund of the duty paid has been or will be claimed by or paid to me or on my behalf."

(2) Such certificate shall be without prejudice to the obligation of the importer to pay any further duty payable under the Act.

Regulation 56—Permission to Unload Before Reporting. Regulation 56 of L.I. 1060

The written permission required by section 102 (1) (a) of the Act for the unloading of goods from a steamship shall be in the Form C.19 and may be given by the officer who first boards the steamship on arrival.

Regulation 57—Transhipping Cargo. Regulation 57 of L.I. 1060

Except with the permission of the proper officer, goods intended for transfer from an importing aircraft or ship to an exporting aircraft or ship shall not be discharged at the port of landing into vessels containing other cargo, and when such goods are landed they shall be isolated from all other cargo to the satisfaction of the proper officer.

Regulation 58—Boat Note. Regulation 58 of L.I. 1060

(1) Where goods are discharged into a vessel to be conveyed ashore and landed prior to entry and examination by the proper officer, the master or his agent shall sign and transmit with every shipment an account of the goods in the Form C.21.

(2) In the case of transshipment cargo the account must be headed "Transshipment cargo only".

(3) Before any goods are discharged from the vessel into which they have been put to be landed, the account shall be delivered to the proper officer at the place at which the goods are to be landed:

Provided that the Commissioner may dispense with the furnishing of such an account either generally or in any case if he shall see fit so to do.

Regulation 59—Permission to Leave Approved Place of Unloading. Regulation 59 of L.I 1060

(1) No vessel to which regulation 58 applies and which has arrived at an approved place of unloading or a sufferance wharf or any place specially allowed by the Commissioner, shall depart therefrom except with the permission of the proper officer.

(2) Where any goods remain on board any such vessel so permitted to depart, the person in charge thereof shall observe such directions as the officer granting the permission may give.

Regulation 60—Cargo Landed in Error. Regulation 60 of L.I. 1060

(1) Where any goods have been unloaded in error, the master of the ship or his agent shall make application in writing in the Form C.22, to the proper officer at the place of unloading for permission to reload the goods, and obtain such permission in writing before removing them from the place of unloading.

(2) He shall observe all such conditions in regard to the removal and reloading of such goods as the proper officer imposes.

Regulation 61—Goods Deposited in a Customs Area. Regulation 61 of L.I. 1060

Except as the Commissioner may either generally or in any particular case direct, no goods deposited on importation in a customs area shall be removed therefrom until the proper officer authorises delivery in writing on the relative delivery order, bill of lading or other document.

Regulation 62—Goods for Removal. Regulation 62 of L.I. 1060

Goods discharged from an importing aircraft or ship for removal to another port or place shall be constructively warehoused at the port or place in accordance with regulations 73 to 92.

Provided that the Commissioner may, generally in regard to any particular port or in any particular case, allow such goods to be dealt with as if they were goods intended for transfer from an importing to an exporting aircraft or ship, when the provisions of regulation 51 with such modifications as the Commissioner may decide, shall apply.

Regulation 63—Transshipment Cargo Not-shipped. Regulation 63 of L.I. 1060

(1) Subject to the provisions of this regulation, where goods are delivered from an aircraft, ship or customs area to be transferred to an exporting aircraft or ship and are not duly transferred and exported in the exporting aircraft or ship, the person entering them shall forthwith cause them to be removed directly into the care of the proper officer in charge of the cargo of the importing aircraft or ship.

(2) Where the goods have been removed into and remain in the care of the officer at the export station, the person entering the goods shall obtain from such officer directions as to the manner and time of their removal and shall comply with any directions that may be given.

(3) Where the goods have been put afloat, regulation 91 shall apply.

Regulation 64—Port Authorities to Provide Locks. Regulation 64 of L.I. 1060

(1) Every building used as a transit shed shall be constructed and secured to the satisfaction of the Commissioner.

(2) In addition to any fastening provided by Government the doors of transit sheds shall be secured by one or more locks by the agent or agents of the aircraft or ships from which goods have been discharged into such transit sheds.

Regulation 65—Control of Transit Sheds. Regulation 65 of L.I. 1060

(1) The agents of aircraft and ships discharging goods into transit sheds shall have the control of such goods while in such sheds so far as their storage and delivery are concerned:

Provided that no person shall deliver any goods from any transit shed or open any package without the authority or except in accordance with the directions of the proper officer.

(2) This regulation shall apply (so far as applicable) to goods discharged into and stored in any part of a customs area, other than a warehouse, outside a transit shed.

Regulation 66—Access to Transit Sheds. Regulation 66 of L.I 1060

(1) Immediate access to any transit shed shall be granted on demand made by any officer acting in the execution of his duty.

(2) If an agent of an aircraft or ship or his representative fails or refuses to grant such access, it shall be competent for the proper officer to cause the transit shed to be opened by any means in his power and any expenses thereby incurred, including the expenses of repairs shall be paid by the agent or his representative.

Regulation 67—Certificates of Landing. Regulation 67 of L.I. 1060

(1) Any person desiring a certificate of landing for any goods shall apply for it in writing to the proper officer.

(2) The certificate shall be in the Form C.23 or in such other form as may be required by the authorities in the country desiring the certificate of landing.

Regulation 68—Importer to Provide Special Implements Required for Examinations. Regulation 68 of L.I. 1060

If the quantity of any cinematograph films or other goods of which the examining officer desires to take an account cannot conveniently be ascertained by the usual implements employed for ascertaining the quantity of goods (whereof the Commissioner shall be the sole judge), the importer shall provide apparatus for the use of such officer to enable him to take an account of them.

Regulation 69—Packages Found Partly Empty. Regulation 69 of L.I. 1060

If the importer of any goods contained in packages found slack or partly empty when landed desires to fill them from other packages entered on the same entry, he shall make application on the relative entry to the proper officer for permission to do so and shall carry out all the instructions of such officer in regard to the filling of such packages and to the disposal of any resultant residue or empty packages.

Regulation 70—Leaking Packages. Regulation 70 of L.I. 1060

The importer of any unentered goods contained in packages found leaking in any customs area shall, at the request of the proper officer, forthwith deposit with the proper officer a sum sufficient to cover the duty on such goods and shall thereupon without delay remove them from the customs area.

Regulation 71—Packing Goods Imported in Bulk. Regulation 71 of L.I. 1060

The importer of any coarse salt or other goods imported in bulk, if required by the proper officer, shall pack the goods into bags or other packages of even net weights to the satisfaction of such officer, before they are delivered from the customs area.

Regulation 72—Dangerous and Noxious Goods. Regulation 72 of L.I. 1060

The importer of any dangerous or noxious goods, which are not subject to any other regulations in that behalf shall secure every package, which has been opened or spitted for examination immediately the examination thereof is completed.

WAREHOUSING

Regulation 73—Licence and Bond for Private Warehouse. Regulation 73 of L.I. 1060

(1) An application to license a building as a private warehouse shall be made in the Form C.66.

(2) The proposed building must be suitable for warehousing purposes so far as situation, construction and accommodation are concerned, and a plan of the building and its situation in relation to other buildings and thoroughfares shall accompany the application.

(3) The licence shall be in the Form C.24.

(4) A bond in the Form CB.6 to secure the duty on goods in a private warehouse and compliance with all the provisions of the Act relating to private warehouses shall be given by the licensee.

Regulation 74—Private Warehouses to be Numbered. Regulation 74 of L.I. 1060

(1) Private warehouses shall be distinguished by numbers.

(2) The words "Customs Bonded Warehouse" and the number allocated to the warehouse shall be clearly marked on the principal entrance to the warehouse or elsewhere as the proper officer shall approve, and shall be removed when a warehouse ceases to be licensed under the Act.

Regulation 75—Receipt for Goods Warehoused. Regulation 75 of L.I. 1060

Where goods entered to be warehoused are removed to a private warehouse, the warehouse keeper shall forthwith give to the proper officer a receipt in such form, as the officer requires.

Regulation 76—Time During Which Goods May be Warehoused. Regulation 76 of L.I. 1060

No goods shall be removed from a transit shed or other place of deposit to a warehouse or from one warehouse to another warehouse unless they can be received in the warehouse to which they are to be removed prior to 5.00p.m. on any week-day, unless the proper officer shall in any special circumstances otherwise allow.

Regulation 77—Goods Insecurely Packed. Regulation 77 of L.I. 1060

If any goods entered to be warehoused are found by the officer examining them to be insecurely packed, he may refuse to permit them to be warehoused.

Regulation 78—Goods Refused for Warehousing. Regulation 78 of L.I. 1060

Where in accordance with regulation 77 or otherwise in accordance with the Act an officer refuses to permit any goods to be warehoused, the warehousing entry shall be deemed void and the goods shall be deemed to be unentered, and, if they have been removed from a transit shed or other place of deposit, they shall be returned thereto without delay by or at the expense of the owner, unless the Commissioner allows them to be entered for use within Ghana forthwith.

Regulation 79—Repacking Goods. Regulation 79 of L.I. 1060

(1) Before any warehoused goods may be repacked, the owner shall submit in duplicate to the proper officer a notice to repack in the Form C.25.

(2) The Commissioner may refuse to grant an application to repack warehoused goods without assigning a cause therefore.

(3) Permission to repack warehoused goods shall be granted conditionally upon the owner of such goods observing all the requirements of the proper officer, including any requirements in regard to opening, removing, marking, stacking, sorting, weighing, measuring and closing the packages in which the goods to be repacked are or are to be contained, and as to the disposal and clearance on payment of duty thereon of any part of such goods.

(4) Upon the receipt of the original repacking notice containing the proper officer's receipt for any rent or charges due, the officer in charge of the warehouse shall make arrangements for the supervision of the repacking.

Regulation 80—Transfer of Ownership. Regulation 80 of L.I. 1060

Where the owner of any goods deposited in a warehouse wishes to transfer them to another person, he and the person to whom it is desired to transfer the goods shall each complete and sign in the appropriate places a form of transfer in the Form C.26.

Regulation 81—Owner to Keep Goods in Proper State of Repair. Regulation 81 of L.I. 1060

The owner of any warehoused goods shall maintain the packages in which they are contained in a proper state of repair.

Regulation 82—Unserviceable Goods. Regulation 82 of L.I. 1060

If a package warehoused in a Government warehouse becomes unserviceable, the proper officer may transfer the goods contained in such package to another package and the owner of such package shall pay to the Commissioner all expenses in connection therewith.

Regulation 83—Entries for Warehoused Goods. Regulation 83 of L.I. 1060

(1) Warehoused goods shall be declared on the Single Administrative Document (SAD) on the appropriate Customs Procedure Code (CPC) as specified in the schedule

(2) In the case of warehoused goods entered for exportation, or for use as stores for aircraft or ships, or for removal, bond shall be furnished in Form CB.1, CB.2, CB.3, CB.7 or CB.8, whichever is appropriate.

(3) Entries for goods for warehousing, or for re-warehousing, other than entries in respect of goods to be warehoused or re-warehoused in a private warehouse licensed by the owner of such goods, shall not be accepted by the proper officer unless the warehouse keeper signifies thereon in writing that he agrees to accept such goods into the warehouse for which they are entered.

(4) All goods which have been entered shall forthwith be dealt with in accordance with the entry.

Regulation 84—Commissioner May Allow Goods for Exportation to be Entered for Home Consumption. Regulation 84 of L.I. 1060

No person shall enter for consumption within Ghana any goods which have been warehoused for exportation unless he first applies to and receives from the Commissioner permission so to enter such goods.

Regulation 85—Goods Produced for Deposit in a State Warehouse. Regulation 85 of L.I. 1060

Where the agent of an aircraft or ship is required to deposit goods in a State Warehouse under section 112 of the Act, he shall submit a list of such goods to the proper officer in the Form C.68 in triplicate.

Regulation 86—Custom Houses Deemed to be State Warehouses. Regulation 86 of L.I. 1060

If at any port or place in Ghana, where a proper officer is stationed, a building has not been specifically approved by the Commissioner for use as a State Warehouse, the Custom house and any premises occupied and administered by the Customs shall be deemed to be a State Warehouse.

Regulation 87—Entries for Exportation. Regulation 87 of L.I. 1060

(1) Goods for exportation, other than warehoused goods, goods under drawback, goods in transit or for transshipment, and goods to which regulations 163 and 164 apply shall be entered on the Single Administrative Document (S.A.D.) with the appropriate Customs Procedure Code (CPC) as specified in the schedule.

Regulation 88—Shipment before Entry. Regulation 88 of L.I. 1060

(1) Goods for which no bond is required apart from any bond required under regulation 89 of these Regulations, whether liable to or free of export duty, may be shipped before entry under section 155 of the Act, unless the proper officer in any particular case requires the goods to be pre-entered.

(2) Application to ship shall be made by the exporter on the appropriate Form C.36 in duplicate.

Regulation 89—Bond for Shipment. Regulation 89 of L.I. 1060

Where goods are allowed to be shipped before entry, the exporter shall be required to give security by bond in the Form CB.9 or CB.10 that the goods will be duly entered, and put on board the aircraft or ship for which they are entered, and that the export duty, if any, chargeable on the export of the goods will be paid:

Provided that the Commissioner may in any particular case dispense with the giving of security.

Regulation 90—When Goods Deemed to be Put on Board. Regulation 90 of L.I. 1060

No goods whatsoever entered under bond for exportation or use as stores or for transfer from an importing to an exporting aircraft or ship and no goods on which the payment of duty has been guaranteed in the event of non-exportation shall, except the Commissioner otherwise directs, be deemed to have been put on board an aircraft or ship or exported, unless—

(a) they have first been entered on the appropriate form;

(b) they have been produced thereafter and immediately prior to loading to the proper officer for examination;

(c) upon examination they have forthwith been conveyed to and put on board the exporting aircraft or ship and there produced to the proper officer, if he so requires;

(d) the master or other principal officer of the exporting aircraft or ship has certified on the export entry or other appropriate form that the goods were received on board; and

(e) particulars thereof have been included in the content outward of the exporting aircraft or ship.

Regulation 91—Permit to Re-land Goods. Regulation 91 of L.I. 1060

Before the owner of any goods or the master of an aircraft or ship or his agent unloads any goods which have been put into an aircraft or ship or into a vessel to be water-borne to be loaded for exportation or use as stores, except from such vessel aforesaid into the aircraft or ship for which they have been or are intended to be entered, he shall apply to the proper officer in the Form C.38 and obtain the proper officer's permission to unload the goods as aforesaid and shall thereupon discharge such goods and dispose of them in accordance with the directions of the proper officer.

Regulation 92—Re-entry for Exportation. Regulation 92 of L.I. 1060

(1) For the purpose of section 162 of the Act, goods shall be deemed to be re-entered for exportation if the exporter, in the presence of the proper officer, makes a written request, on the export entry on which the goods were originally entered, that the goods may be shipped by some other named aircraft or ship which has arrived and (if not a steamship) been entered outwards:

Provided that where a part only of the goods originally entered is shipped in pursuance of the relative entry, the exporter may, in cases where for the purpose of the Act the goods are required again to be entered, obtain from the proper officer a certificate on the appropriate entry that the goods have been entered on a previous entry. In every such case he shall make on the entry which is to be certified a declaration as follows:—

"I declare that the above-mentioned goods have been entered on bill of entry No....….....dated.........per aircraft/SS.................and that duty amounting to....................................(in figures and words) has been paid thereon.

I further declare that no refund of the duty paid has been or will be claimed by or paid to me or on my behalf."

(2) The certificate shall be without prejudice to the obligation of the exporter to pay any further duty payable under the Act.

ENTRY OUTWARD AND CLEARANCE

Regulation 93—Entry Outward for Ships. Regulation 93 of L.I. 1060

The entry outwards required for ships other than steamships shall be in the Form C.39 and shall be signed by the proper officer on production of a certificate of rummage in the Form C.40.

Regulation 94—Content Outward for Ships. Regulation 94 of L.I 1060

The master or agent of every ship departing from any port in Ghana shall at the time of applying for clearance present to the proper officer the content outward required by section 168 of the Act.

Regulation 95—Clearance for Ships. Regulation 95 of L.I. 1060

(1) The clearance of a ship shall be in the Form C.41.

(2) The content outward of a ship shall be in the Form C.42 and shall contain particulars of all goods shipped, in accordance with the description contained in the relative export entries or other appropriate forms, together with the weight or cubic measurement of such cargo in the manner prescribed in regulation 37.

Regulation 96—Content Outward and Clearance of Aircraft. Regulation 96 of L.I. 1060

(1) Before departing to a foreign port, the master of an aircraft shall deliver to the proper officer a content outward in the Form C.6 in duplicate.

(2) If the space provided in the form is insufficient, the report of the cargo shall be made in the Form C.7, which shall be attached to the Form C.6.

(3) One copy of the Form C.6, stamped and signed by the proper officer, shall be returned to the master and shall be the clearance and authority for the aircraft to proceed on its journey.

Regulation 97—Goods Loaded Short or in Excess. Regulation 97 of L.I. 1060

(1) Where goods are found to have been loaded short or in excess of the content outward, the master or his agent may apply to the proper officer for permission to amend the content.

(2) Such application shall be in the Form C.8 and shall set out the reasons for the discrepancies.

Regulation 98—Separate Contents for Each Port. Regulation 98 of L.I. 1060

A separate content outward for each aircraft or ship must be presented at each port or place of departure in Ghana.

Regulation 99—"Nil" Contents.

Where no goods are loaded at any port or place of call a nil content outward must be submitted.

COASTING ANDTRANSIT TRADE

Regulation 100—Coastwise Clearances and Transires. Regulation 100 of L.I. 1060

(1) The combined clearance and transire for coasting aircraft, ship, vehicle or train and their cargo, under the provisions of section 185 of the Act, and the transire for coastwise cargo carried by aircraft, ships, vehicle or train coming from places outside Ghana, under the provisions of section 152 of the Act, shall both be in the Form C.43.

(2) When cargo is loaded by an aircraft or ship for carriage coastwise to more than one port or place in Ghana, separate transires must be prepared for each port or place.

Regulation 101—Transit Routes. Regulation 101 of L.I. 1060

(1) Goods imported in transit and so reported at any port or other place from time to time approved by the Commissioner as a port or place of entry in transit and which have not been delivered out of the control of the customs may be entered by the owner thereof or his transit agent as in transit through Ghana.

(2) The goods shall be entered at the first port or place in Ghana at which they arrive from a place outside Ghana for the purpose of being conveyed in transit through Ghana, and shall be conveyed by such routes as shall be approved by the Commissioner.

Regulation 102—Transit Documents. Regulation 102 of L.I. 1060

(1) Every owner or transit agent who enters any goods in transit in accordance with regulation 101 shall—

(a) except in the case of goods the property of the Government of the territory to which they are consigned, give such security, either by the deposit of a sum equal to the duties thereon or by bond in the Form CB.11 or CB.12, as the proper officer may require for

(i) the due exportation from Ghana direct and without deviation from the

route fixed by the proper officer, and the landing of the goods at the place for which they are entered outwards, within such time as the proper officer may deem reasonable or

(ii) the disposal of the goods otherwise to the satisfaction of the Commissioner, and

(b) submit to the proper officer the appropriate bill of entry. Such bill of entry shall be signed by the owner or transit agent and shall contain such particulars as the said officer requires. The owner or transit agent must:

(i) indicate the route by which it is intended the goods shall be conveyed in transit and the mode of conveyance of such goods and

(ii) cause a copy of the bill of entry, after it has been duly certified as the delivery copy of the goods and returned to him by the proper officer, to accompany the goods and to be produced whenever required to any officer and finally, on the arrival of the goods at the last approved place of exit in Ghana, to be delivered to the proper officer there.

(2) There shall be paid in respect of all such goods, not being goods, the property of the G Government of the territory to which they are consigned -

(a) transit fees of the equivalent in cedis of $200 to the Commissioner for each consignment in transit through Ghana.

(3) The requirements as to the production of the copy of the bill of entry shall not involve any obligation to incur delay by putting into a place other than the last port or approved place in the transit journey, or the breaking of bulk.

Regulation 103—Packages to be Secured. Regulation 102 of L.I. 1060

(1) Goods in transit and, if the proper officer deems it necessary, the doors of vehicles carrying them shall be sealed or otherwise secured by the proper officer at the port or place of entry.

(2) Should the placing of seals or other fastenings be impracticable, the goods must be so packed as to prevent fraud.

(3) At the discretion of the proper officer and subject to such conditions as the Commissioner may impose, an escort may be sent with the goods at the expense of the owner or transit agent:

Provided that the Commissioner may in his discretion waive any or all the requirements of this regulation.

Regulation 104—Alteration to Goods in Transit. Regulation 104 of L.I. 1060

(1) Should it be decided at any time to make any change in the weight, amount, shape, size, numbering, or marking of the goods, the fact shall be reported to the nearest officer who may permit the owner or his transit agent to perform any such act and to amend the copy of the bill of entry accordingly.

(2) The breaking of the seals or other fastenings, either by accident or by any cause beyond the control of the person in charge of the goods, shall not be held to be a breach of these regulations, but the owner or his agent or the person employed by him to have charge of the goods shall notify the fact to the nearest officer who shall give a certificate on the copy of the bill of entry to the effect that he has so notified and state therein whether or not it has been practicable for him to affix new seals or fastenings.

(3) The burden of proof that the breaking of the seals or other fastenings was beyond the control of the owner or his transit agent shall be upon the owner of the goods or his transit agent or the person employed as aforesaid.

(4) Subject to the provisions of the Act and the discretion of the Commissioner, goods in transit may be re-entered for home consumption or warehousing at any port of entry.

Regulation 105—Certificate of Examination. Regulation 105 of L.I. 1060

(1) On the delivery by the owner or transit agent of the copy of the bill of entry, the officer at the last approved place of exit shall identify and examine the packages and shall certify on such bill of entry with the result of his examination and return it to the Commissioner.

(2) The owner of the goods or the transit agent shall pay to the officer at the place of exit, or elsewhere as the Commissioner may on request permit, the duty (if any) on all deficiencies between the quantity of such goods at the time they were imported into Ghana and the quantity found at the time of exit or any earlier time.

Regulation 106—Discharge of Bond or Refund of Deposit. Regulation 106 of L.I. 1060

(1) The proper officer at the port or place of entry shall release the owner or transit agent from the obligation entered into by bond or refund the deposit made in respect of any goods of which satisfactory evidence of completion of transit direct and without deviation from the route fixed by the proper officer has been received within the time allowed, but where satisfactory evidence as aforesaid has not been produced or, if produced an application in Form C.67 in duplicate for the refund of the deposit has not been made within two months of the date of the relative transit entry, all the goods shall be deemed to have been imported for consumption in Ghana and the person entering into the bond shall pay the duties on such goods or, where the duties have been secured by a deposit, the amount of the deposit shall be paid into the Consolidated Fund.

(2) Notwithstanding anything to the contrary contained in these Regulations, where the Commissioner is satisfied that the non-production of satisfactory proof of completion of transit direct and without deviation from the route fixed by the proper officer in respect of a part of the goods is due to circumstances beyond the control of the owner or his transit agent, he may in his discretion refund to the depositor so much of any deposit made as represents the duties on that part of the goods in respect of which such proof has been produced, or release the owner or his transit agent from the obligations of any bond in so far as it concerns such part.

Regulation 107—Restrictions and Prohibitions Applicable. Regulation 107 of L.I 1060

Any restriction or prohibition relating to the importation or exportation of any goods contained in any other enactment shall apply in like manner to goods declared in transit, unless such goods are expressly exempted from such restriction or prohibition.

Regulation 108—Appointment of Government Officer as Proper officer. Regulation 108 of L.I 1060

For the purpose of this Part, when goods are imported or exported at a place approved by the Commissioner where there is no officer of Customs and Excise, an officer of the Regional Administration shall be deemed to be the proper officer.

Regulation 109––Importation of Goods to Inland Port New insertion

(1) Where goods are imported into any sea port or airport in Ghana any of the goods which are meant for the inland port shall be separately and specifically manifested and the manifest report presented to the proper officer upon arrival at the inland port.

(2) Goods for the inland port shall be imported in steel containers and in any other containers as approved by the Commissioner.

Regulation 110––Clearing goods meant for Inland Port New insertion

(1) Goods prohibited by any international law or convention shall not be sent to the inland port.

(2) Goods for the inland port shall be carted in specially constructed vehicles approved by the Commissioner or in railway vans in a manner approved by the Commissioner.

(3) All goods meant for the inland Port shall be cleared from the port within seven (7) clear days from the time of completion of landing by the importing vessel or within such time as the Commissioner may permit.

(4) Only registered operators bonded by the Service shall clear goods from the port into the inland port.

Regulation 111––Clearing goods from Inland Port New insertion

(1) Goods earmarked for transit from the inland port shall be cleared from the inland port within seven (7) clear days from the day of receipt of the goods into the inland port or within such time as the Commissioner may permit.

(2) Goods for home consumption shall be cleared from the inland port within four (4) clear days from the day of receipt of the goods into the inland port or within such time as the Commissioner may permit.

Regulation 112–– Removal of goods for Inland Port New insertion

(1) All goods shall be sealed and plumbed by Customs prior to their removal from the sea or airport into the inland port.

(2) There shall be a removal bond in force prior to the entry and removal of goods from the ports into the inland port.

(3) High duty goods shall be removed only after the Commissioner is satisfied with the bond penalty which shall not be less than one and a half times the duty element.

Regulation 113 ––Failure to clear goods within stipulated time New insertion

(1) Where goods intended for clearance into the inland port are not cleared from the ports within four (4) clear days from the day the goods were first deposited or within such time as the Commissioner may permit;

(2) Where goods intended for re-export are deposited in the inland port they shall be cleared within seven (7) clear days from the day the goods were first deposited or within such time as the Commissioner may permit;

Provided that where the goods are not cleared within the given number of days they may be removed into the State Warehouse and dealt with in the same manner as any other over time goods.

Regulation 114–– Procedure for entry, reporting, etc. New insertion

(1) The report, entry, examination and clearance procedures at the sea ports shall equally apply to the inland port with necessary modifications as may be approved by the Commissioner.

(2) Failure to comply with the laid down procedure……………….

POSTAL AND COURIER ARTICLES

Regulation 115—Production of Postal and Courier Articles. Regulation 109 of L.I. 1060

(1) All postal and courier articles required by the provisions of the Post Office Guide or the regulations of the Universal Postal Union to be accompanied by or to have affixed thereto a parcel declaration or a green label made out by the sender (whether actually so accompanied or having affixed thereto a parcel declaration or green label as aforesaid or not) or which the proper officer may reasonably suspect to contain any article to which the requirements of the aforesaid provisions or regulations apply shall, if the Commissioner so requires either at the port of departure from or of arrival in Ghana, as the case may be, or at such other place in Ghana as the Commissioner directs, be produced by an officer appointed in that behalf by the Chief Executive of Ghana Postal Service to the proper officer for examination.

(2) For the purposes of the examination the said officer of the Post Office shall be deemed to be the agent of the importer or exporter.

Regulation 116—Detention of Postal Packets. Regulation 110 of L.I 1060

Where a postal packet or any of its contents are found on examination to be conveyed by post otherwise than in conformity with the regulations of the Universal Postal Union, or not to agree with any declaration or green customs label which accompanies or is affixed to such postal packet, or with any declaration, invoice or other document purporting to relate to its contents and which may be either transmitted therewith or produced by the addressee, or are found to consist of goods prohibited to be conveyed by post or to be imported or exported as the case may be, such postal packet and all its contents shall be deemed to be goods dealt with contrary to the Act and shall be sent to the Commissioner to be dealt with as provided in the Act.

Regulation 117— Uncleared Postal Packets. Regulation 111 of L.I. 1060

If the addressee of a postal packet addressed to any place in Ghana neglects to claim it and if it is not delivered to an alternative addressee or returned to the sender within such time as may be laid down in the Post Office Guide issued by the Director of Posts and Telecommunications, or if the addressee as aforesaid refuses to pay the duty, if any, payable under the Act in respect of goods contained in such postal packet, the Director of Posts and Telecommunications shall send the postal packet to the Commissioner for deposit in the State Warehouse, where it may be sold or otherwise dealt with and any proceeds applied as if it were goods which might be sold or otherwise dealt with under sections 113 and 114of the Act.

Regulation 118—Duties on Postal Packets. Regulation 112 of L.I. 1060

Customs duty payable on postal packets to which this part applies shall be paid over by the Chief Executive of the Ghana Postal Service to the Commissioner at such times and in such manner as shall be from time to time agreed.

IMPORTATION AND EXPORTATION OF GOODS BY INLAND WATERWAYS OR OVERLAND

Regulation 119—Importation or Exportation by Inland Routes. Regulation 113 of L.I. 1060

(1) All goods imported into or exported from Ghana by inland waters or overland, otherwise than by air, shall be taken by the most direct route by way of and through either

(a) one of the Customs stations established on the frontier, or

(b) such other place as the Commissioner may from time to time approve, and shall there be produced between the hours of 6a.m. and 6 p.m. or as other time as the Commissioner may direct to the proper officer.

(2) The person in charge of any vehicle which arrives or departs overland at any place in Ghana shall, if the Commissioner so requires, report at the nearest Customs station particulars of the vehicle and goods, if any, in the Form C.68.

(3) The importer or exporter, as the case may be, shall -

(a) if the goods are liable to an import or export duty of customs enter them in the appropriate entry Form C.63 or C.64, at the Customs station, or other approved place through which such goods are imported or exported;

(b) if the goods are accompanied personal baggage not liable to an import or export duty of customs, orally declare to such proper officer all the particulars in respect of such goods as may be required by such officer; and

(c) furnish the proper officer with such documentary evidence of the origin, value, quantity or measure of such goods as are in his possession:

Provided that the Commissioner may, in his discretion, in special cases allow the payment of duty at a port or place other than the Customs station under such conditions as the circumstances require.

PERSONS EMBARKING AND DISEMBARKING

Regulation 120—Persons Disembarking. Regulation 114 of the L.I. 1060

(1) Every person disembarking from an aircraft or ship which arrives in Ghana and which is not alongside a jetty, quay or wharf shall proceed by the most direct route to an approved place of unloading or a sufferance wharf and there disembark and proceed to the place appointed by the Commissioner for the examination of baggage and there remain until he receives the permission of the proper officer to leave such place.

(2) Except as provided in sub-regulation (1) every person disembarking from an aircraft or ship which arrives in Ghana shall proceed forthwith to the place appointed as aforesaid for the examination of baggage and there remain until he receives the permission of the proper officer to leave such place.

(3) Unless the proper officer in any particular case otherwise directs, the provisions of this regulation shall apply to any person who goes on board or alongside any aircraft or ship which arrives in Ghana and who returns on shore.

Regulation 121—Bringing Articles Ashore. Regulation 115 of L.I. 1060

No person shall bring any articles from an aircraft or ship which arrives in Ghana, except such articles as he is expressly authorised so to bring by the Act.

Regulation 122—Persons Allowed to go on Board. Regulation 116 of 1060

The following persons only are authorised to go on board any ship that arrives in Ghana, viz: the owner, master, officers and crew of such ship and the duly appointed agent of the owner or master and any person employed by the owner or master or his agent and proceeding on board with his authority, any Government employee or consular officer acting in the execution of his duty and any passenger who has a passage on such ship for its outward journey.

Regulation 123—Person Embarking to Proceed by Most Direct Route. Regulation 117 of L.I. 1060

Every person intending to go on board an aircraft or ship that arrives in Ghana shall proceed to such aircraft or ship by the most direct route from one of the places appointed by the Commissioner for the landing of baggage or, in the case of an aerodrome, from the place appointed for examination of baggage, unless the proper officer otherwise allows.

Regulation 124—Access to Baggage Hall. Regulation 118 of L.I. 1060

No person shall enter the baggage hall or other place set aside for the examination of baggage except the persons required by the Act to enter it, the proper officers and such other persons as may be specially permitted by the proper officer to enter the baggage hall or such other place.

LANDING AND LOADING OF BAGGAGE AND STORES

Regulation 125—Discharge of Passengers' Baggage. Regulation 119 of L.I. 1060

Passengers' baggage shall not be discharged from any aircraft or ship or landed except with the permission and in accordance with the directions of the proper officer.

Regulation 126—Definition of "Passengers' Baggage". Regulation 120 of L.I. 1060

(1) For the purposes of sections 99,105 and 166 of the Act the term "passengers' baggage" shall include accompanied commercial travellers' samples, but otherwise shall not include (a) any articles intended for sale or exchange, or (b) any articles other than (i) stores and effects for the personal, professional or household use of the passenger and his family and (ii) articles imported by the passenger as gifts and duly declared as such.

(2) Baggage as herein defined need not be reported or entered.

Regulation 127—Landing Surplus Stores. Regulation 121 of L.I. 1060

(1) If the master of any aircraft or ship desires to land any surplus stores, he shall make application for the purpose in writing to the proper officer of the port at which such aircraft or ship is lying, giving a full description thereof and specifying the number of packages and the quantity of each article.

(2) The proper officer may either permit them to be entered for warehousing or for consumption within Ghana and landed in like manner as if they were cargo, or he may permit them to be landed and duty collected in like manner as if such surplus stores were passengers' baggage.

Regulation 128—Baggage and Stores to be Landed Without Delay. Regulation 122 of L.I. 1060

All passengers' baggage or aircraft's or ships' stores which are put into a boat to be landed shall be conveyed direct and without delay to and landed at the place appointed for the purpose by the Commissioner or such other place as the proper officer may direct.

Regulation 129—Storage on Shore of Baggage and Stores. Regulation 123 of L.I . 1060

All passengers' baggage and aircraft's or ships' stores on being landed shall be taken direct and delivered without delay into the charge of the officer at the place appointed by the Commissioner for the examination of baggage or such other place as the proper officer may direct.

Regulation 130—Baggage Declaration. Regulation 124 of L.I. 1060

(1) Subject to the provisions of this regulation, every person importing baggage into Ghana shall make a declaration in writing relating to such baggage in Form C.47 or such other form as the Commissioner may require, and immediately attend upon the proper officer and answer all questions that such officer may put to him.

(2) He shall thereupon pay to the proper officer any duty that may be due and, subject to the provisions of regulation 132, forthwith remove such baggage from the baggage room.

(3) Where a person imports accompanied baggage by aircraft or road vehicle, the proper officer may in his discretion dispense with the requirement that such person make a written declaration of his baggage in the Form C.47.

(4) In the case of baggage which a passenger on arrival in Ghana reports has been sent in advance and has already been imported or has been left behind and is to be imported later, the declaration shall be in the Form C48.

Regulation 131—Baggage Examination. Regulation 125 of L.I. 1060

The officer may refuse to attend to any person until the whole of such person's baggage is presented to him in one place or, where the baggage belongs to more than one person, until all the owners thereof attend upon him together.

Regulation 132—Receipt for Baggage. Regulation 126 of L.I. 1060

No person shall remove any baggage out of the charge of the proper officer until, in the case of articles liable to duty, such person signs the copy of the receipt for the duty retained in the possession of the proper officer, nor until such officer initials or otherwise marks each package of such baggage.

Regulation 133—Fire arms and Ammunition. Regulation 1060 of L.I. 1060

(1) Every person importing firearms or ammunition in his baggage shall deliver the firearms and ammunition to the proper officer to retain until he receives the necessary documents to enable him to take delivery of such firearms or ammunition.

(2) The proper officer shall deliver to every such person a receipt in the Form C.50 for the firearms or ammunition left in his charge.

Regulation 134—Uncleared Baggage. Regulation 128 of L.I. 1060

At the expiration of the free delivery period laid down in subsection (1) of section 112 of the Act, all baggage shall be dealt with in accordance with sections 112 and 113 of the Act.

Regulation 135—Shipment of Baggage. Regulation 129 of L.I. 1060

The baggage of persons proceeding on board an outward bound aircraft or ship shall be loaded at such place as the proper officer may appoint or, in the case of an aerodrome, from the place appointed by the Commissioner or directed by the proper officer for the examination of baggage, and, unless the proper officer otherwise allows, shall not be loaded or put off to be loaded until it has been examined by him, and shall be handled by the passenger or by such persons only as such officer shall approve.

Regulation 136—Shipment of Duty-paid and Free Stores. Regulation 130 of L.I. 1060

The master of any aircraft or ship desiring to take on board duty-paid stores otherwise than on drawback or stores not liable to duty shall present an application to the proper officer in the Form C.51.

Regulation 137—Shipment of Drawback and Dutiable Stores. Regulation 131 of L.I. 1060

The master of any aircraft or ship desiring to take on board duty-paid stores on drawback or duty-not-paid stores from a warehouse shall comply with the regulations on Drawbacks or on Arrival and Report of Aircraft and Ships as the case may be.

Regulation 138—Transfer of Stores. Regulation 132 of L.I. 1060

The master of any aircraft or ship desiring to transfer stores from one aircraft or ship to another shall present an application to the proper officer in the Form C.52.

Regulation 139—Conditions of Transfer of Stores. Regulation 133 of L.I. 1060

The loading or transfer of stores shall be subject to the observance by the master or his agent of any conditions imposed by the proper officer and shall not commence until the appropriate entry or application has been passed or granted.

Regulation 140—Production of Stores Before Shipment. Regulation 134 of L.I. 1060

All stores shall be produced to the proper officer before being put on board an aircraft or ship and, upon being put on board (except in the case of ships of war), shall not be taken into use without the express permission of the proper officer until the aircraft or ship has left Ghana:

Provided that duty-paid stores on which no drawback is claimed and stores not subject to import duty may be taken into immediate use.

Regulation 141—Transfer Bond. Regulation 135 of L.I. 1060

No stores shall be transferred from one aircraft or ship to another until bond is given in the Form CB.3.

WAREHOUSE RENT AND OTHER CHARGES

Regulation 142—State Warehouse Rent Charges. Regulation 136 of L.I. 1060

Except as provided in the Act—

(a) all goods which are or are by law deemed to be stored in a State Warehouse shall be liable to a rent charge at the rate of five thousand cedis per tonne per week or part thereof;

(b) all goods which are landed and entered for transshipment to a port or place outside Ghana or for removal to another port or place in Ghana and are not shipped within fourteen days after the completion of the discharge of such goods from the importing aircraft or ship shall thereafter be liable to a rent charge at the rate prescribed in paragraph (a) of this regulation and may be dealt with in accordance with sections 112 and 113 of the Act;

(c) all goods entered to be warehoused in a Government warehouse and actually deposited therein shall be liable to a rent charge at the rate of three thousand cedis per tonne per week or part thereof;

(d) where porterage is provided in a State warehouse the charge for handling and stocking cargo shall be two thousand cedis per package.

Regulation 143—Interest Charges. Regulation 136A of L.I. 1060

Without prejudice to regulation 142 of this part, there shall be levied on goods deposited in a State warehouse under section 130 of the Act an interest charge of twenty five per centum calculated at simple interest on the amount of the total import duty and other impost payable in respect of such goods for each period of one month or part thereof during which the goods are deposited in the warehouse.

Regulation 144—Rent Charges Payable in Advance. Regulation 137 of L.I. 1060

Rent charges prescribed under this Part shall become due in advance in respect of each rent period:

Provided that the Commissioner may in his discretion allow payment to be deferred to any time not later than the time of delivery of the goods concerned.

Regulation 145—Measurement for Rent. Regulation 138 of L.I. 1060

For the purposes of Regulations 142-146:—

(a) cargo shall be charged per tonne or cubic metre as the Commissioner may consider appropriate;

(b) the mass (weight) or cubic measurements of cargo shall be declared to only one decimal place of the tonne or cubic metre respectively;

(c) where goods of a like kind and forming part of one consignment are contained in packages of equal size and are properly stacked the rent charge shall be assessed on the cubic contents of the stack.

Regulation 146—Commissioner May Waive Rent. Regulation 139 of L.I. 1060

If the Commissioner is of the opinion that the strict enforcement of the regulations regarding the payment of rent on any goods would cause hardship, owing to the nature of the goods rendering them difficult to handle or to shortage of labour or to heavy rains or other emergency or to the fact that the goods have been seized or detained or to any other exceptional cause, he may waive the whole or any part of such charge.

CONTROL OF BOATS AND SMALL CRAFT

Regulation 147—Small Craft to be Licensed. Regulation 141 of L.I. 1060

(1) Except with the approval of the proper officer, no small craft, unless licensed for the purpose in accordance with the provisions of this Part, shall be used or employed, within the limits of a port, or at any place in Ghana specially allowed by the Commissioner, for the conveyance of —

(a) persons disembarking from or embarking in any aircraft or ship; or

(b) any goods whatsoever unloaded from or to be loaded in any aircraft or ship.

(2) Application for a licence under this regulation shall be made in writing to the proper officer at the port or place at which such small craft is to be used or employed.

(3) Such licence shall be in the Form C.53 and shall expire on the 31st day of December in the year of issue unless earlier revoked.

Regulation 148—Conditions of Licensing. Regulation 142 of L.I. 1060

(1) Licences under regulation 147 may be issued subject to the condition that -

(a) the owner or master of the boat shall, on each occasion on which the boat, whether in ballast or otherwise, proceeds past Aflao or any other appointed place report at the Customs station at Aflao or any other appointed place and shall declare and obtain a clearance for any goods which may be conveyed in such boat, and

(b) no spirits or tobacco shall be conveyed in any such boat, and, if any such boat is used in the importation, exportation, removal or conveyance of any such goods or of any uncustomed or prohibited goods, the owner and master thereof shall incur the penalties provided in the Act.

(2) Licences under regulation 147 shall be issued subject to such of the following conditions and to such other conditions as the Commissioner may in his discretion direct:

(a) "The owner of the small craft (non-fishing) shall pay a licence fee of five hundred thousand cedis, and shall, if so required, enter into a bond in the Form C.B. 13 or C.B. 16 in such amount as the Commissioner may determine;

(b) On each bow of the small craft the distinguishing registration number allotted thereto shall be clearly painted not less than 15 cm. high and of proportionate width in white on a dark background or in black on a light background:

Provided that the number under which a craft is registered in accordance with the provisions of any other law in Ghana may be deemed to be the number allotted to it for the purpose of this regulation.

(3) At the discretion of the proper officer one licence may be issued in respect of all small craft, other than boats, belonging to or in the use of the same owner.

Regulation 149—Movements of Small Craft. Regulation 143 of L.I. 1060

(1) Every small craft licensed under regulation 147 which has put off to proceed to any aircraft or ship shall, unless the proper officer otherwise allows in writing, either return direct to the place within the port from which it put off or direct to another aircraft or ship, and on leaving the final aircraft or ship to which it proceeds shall return direct to the place within the port from which it put off.

(2) When used in the conveyance of goods, every small craft shall, if the proper officer so requires, carry an account of the goods in accordance with the provisions of regulation 58.

Regulation 150—Unlicensed Small Craft. Regulation 144 of L.I. 1060

No unlicensed small craft shall go or remain alongside or approach within one hundred metres of any aircraft or ship except with the written permission of the Commissioner and subject to such conditions and limitations as may be expressed therein.

Regulation 151—Unauthorised Acts. Regulation 145 of L.I. 1060

Nothing in this regulations 147 to 151 shall be deemed to authorise any person to unload or load cargo, passengers' baggage, ships' stores or any goods whatsoever from or into any small craft, whether licensed under these regulations or not, except at an approved place of unloading or loading or a sufferance wharf or at any other place approved by the Commissioner, except in accordance with the regulations relating thereto.

AUCTION SALES

Regulation 152—Auctioneer's Bond. Regulation 146 of L.I. 1060

(1) Where under the Act any goods are sold by auction, the auctioneer shall, if the Commissioner so requires, enter into a bond in the Form CB.14 in a sum sufficient to cover the value of the goods to be sold.

(2) This regulation shall not apply if the auction is conducted by an officer.

Regulation 153—Conditions of Sale. Regulation 147 of L.I. 1060

Before a sale commences, the auctioneer shall announce that the bids taken will be inclusive of any duty, rent and charges due to the Government and that the conditions of sale include a condition that any goods sold must be taken away from the customs area in accordance with section 145 of the Act.

Regulation 154—Auction Sales Record. Regulation 148 of L.I. 1060

On the conclusion of a sale and before leaving the place in which it is held, the auctioneer, in the presence of the proper officer, shall give in the auction sales record a certificate of correctness of the particulars of the sales recorded therein or, in case of any dispute, shall forthwith record particulars of the matters in dispute in such auction sales record in the presence of the said officer.

Regulation 155—Auctioneer's Delivery Order. Regulation 149 of L.I. 1060

After payment of the purchase price of the goods to the Bank the purchaser shall obtain and produce official customs receipt to the auctioneer who shall make and sign an order (waybill) to the officer-in-charge of the warehouse to deliver the goods to the purchaser who shall give a written acknowledgement for the receipt of the goods.

Regulation 156—Auctioneer's Sales Account and Commission. Regulation 150 of L.I. 1060

Within five days after the date of the sale the auctioneer shall deliver to the proper officer a full account of the goods sold and the amount realised, and shall be paid commission of two and one-half per centum of the proceeds or such other amount not exceeding seven per centum as the Commissioner may approve.

Regulation 157—Surplus Proceeds of Sale. Regulation 151 of L.I. 1060

Any person entitled to receive any balance of the proceeds of a sale by auction shall, within one hundred and eighty days from the date of the sale, apply therefor to the proper officer in the Form C.56 and shall produce to the satisfaction of such proper officer proof of his title to such balance.

REFUNDS, ABATEMENTS AND REMISSION OF DUTY

Regulation 158—Refund Application. Regulation 152 of L.I. 1060

(1) Every person wishing to obtain a refund of any amount overpaid as duties of customs shall submit to the proper officer an application therefor in the Form C.57, together with such evidence of overpayment as the officer shall require.

(2) Application for refunds in respect of individual amounts not exceeding five hundred thousand cedis shall not be entertained.

Regulation 159—Refunds on Shortages. Regulation 153 of L.I. 1060

(1) A refund of the duty in respect of imported goods found short in any package shall not be granted unless the importer satisfies the proper officer that the deficiency occurred before the importing craft or ship arrived in Ghana.

(2) Where a shortage is discovered before payment of duty, the full duty shall be paid on the goods found short unless the importer upon application in writing satisfies the proper officer as aforesaid.

Regulation 160—Refunds on Damaged Goods. Regulation 154 of L.I. 1060

Any person wishing to obtain a refund of duty paid on any imported goods found to be damaged shall submit to the proper officer an application therefore in the Form C.58 together with such evidence as the proper officer may require that the carrier or insurer of the goods has made an allowance to him in respect of the damage and of the amount of such allowance.

Regulation 161—Abatement of Duty. Regulation 155 of L.I. 1060

Where goods are found to be damaged prior to payment of the duty thereon, the full duty shall be paid unless the importer on application in writing establishes his right to an abatement in accordance with sections 57 to 59 of the Act.

Regulation 162—Refunds on Goods Lost, Destroyed or Abandoned. Regulation 156 of L.I. 1060

Any person wishing to obtain a remission or refund of any duties due or paid on goods lost, destroyed or abandoned in accordance with section 33 or 58 of the Act shall apply in writing to the Commissioner therefor, and submit proof of the loss or destruction in such form as the Commissioner requires.

TEMPORARY IMPORTATION

Regulation 163—Commercial Traveller's Samples and Goods Imported for Temporary Use or Purpose. Regulation 157 of L.I. 1060

(1) Commercial travellers who wish to import samples of dutiable goods for exhibition in Ghana without payment of duty and other persons who wish to import goods for a temporary use or purpose without payment of duty, under section 51 of the Act, shall make application in duplicate in the Form C.59 and attach thereto duly authenticated invoices.

(2) The security required by paragraph (b) of section 51(2) of the Act shall be in the Form CB.15.

(3) For the purpose of this regulation a commercial traveller means any person who satisfies the proper officer that he is soliciting orders for merchandise on behalf of a business house established outside Ghana.

Regulation 164—Motor Vehicles Imported Under Triptyque or Carnet. Regulation 158 of L.I. 1060

(1) No entry shall be required for a motor vehicle imported by any person under authority of a form of triptyque, carnet or similar document issued by the appropriate authority in accordance with the Customs Convention on the Temporary Importation of Private Road Vehicles signed at New York on the 4th June, 1956, or any convention made in substitution therefor.

(2) The delivery of such motor vehicle shall be conditional upon -

(a) the production by the owner to the proper officer at the port or place of importation and re-exportation of the triptyque or carnet in respect of such vehicle;

(b) the delivery of the duplicate copy of the triptyque or carnet to the proper officer who examines the motor vehicle prior to re-exportation; and

(c) in the case of re-exportation by sea, the fulfilment by the owner of all the requirements of regulation 90 for the purposes of which the duplicate copy of the triptyque or carnet shall be deemed to be an entry in the appropriate form.

Regulation 165—Restriction on Films, Tape, etc. Regulation 159 of L.I. 1060

Cinematograph films, unexposed photographic film and sound recording tape shall not be imported under the provisions of section 51 of the Act.

CUSTOMS VALUATION

Regulation 166—Basis of Customs Valuation Part 1 of draft Customs Valuation Regulations

(1) The customs value of goods imported into Ghana from 1st April 2000 shall be determined in accordance with sections 36 to 43 of the Act.

(2) Imported goods shall be valued in the following sequence:

(i) the transaction value provided for in section 36 of the Act;

(ii) the transaction value of identical goods provided for in section 37 of the Act, if the transaction value cannot be determined, or can be determined but cannot be used because of the limitations provided for in section 36 (1) (a), (b), (c), (d) of the Act;

(iii) the transaction value of similar goods provided for in section 38 of the Act, if the transaction value of identical goods cannot be determined;

(iv) the deductive value provided for in section 40 of the Act, if the transaction value of similar goods cannot be determined;

(v) the computed value provided for in section 41 of the Act, if the deductive value cannot be determined;

(vi) the fallback method provided for in section (42) of the Act, if the computed value cannot be determined.

(3) (i) The importer may request in writing, the application of the computed value

method instead of the deductive value method.

This request must be made at the time the Single Administrative Document (SAD) for the goods is submitted to the customs

(ii) If the value cannot be determined using the computed value method, the goods shall be valued using the deductive value method.

(iii) The fallback method shall be used if the deductive value cannot be used either.

(4) (i) Upon a written request from the importer after payment of duties, the

Commissioner shall, within 90 days, provide a written explanation of how the value of the imported goods was determined.

(ii) The explanation shall apply only to the imported goods that have been valued and cleared and will not serve as authority with respect to the valuation of any other goods.

Regulation 167—Transaction Value Part 2 of draft Customs Valuation Regulations

(1) (i) The price actually paid or payable is the total payment made or to be made by the

buyer to or for the benefit of the seller for the imported goods.

(ii) The payment need not necessarily take the form of a transfer of money. Payment may be made by way of letters of credit, or negotiable instruments, or other acceptable mode of payment.

(iii) Payment may be made directly or indirectly. An example of an indirect payment would be the settlement by the buyer, whether in whole or in part, of a debt owed by the seller.

(2) The customs value shall not include the following charges or costs, provided that they are distinguished from the price actually paid or payable for the imported goods:

(i) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation on imported goods such as industrial plant, machinery or equipment;

(ii) the cost of transport after importation; and

(iii) duties and taxes in Ghana.

(3) Where the Commissioner is unable to accept the transaction value without further inquiry, he shall give the importer an opportunity to supply such further detailed information as may be necessary to enable him examine the circumstances surrounding the sale.

(4) The transaction value between a related buyer and seller is acceptable if an examination of the circumstances of the sale indicates that their relationship did not influence the price actually paid or payable, or if the transaction value of the imported goods closely approximates:

(i) the transaction value of identical goods;

(ii) the deductive value of identical goods, or of similar goods; and

(iii) each value referred to above.

(5) In applying the values used for comparison, differences with respect to the sales involved will be taken into account, if based on sufficient information supplied by the buyer or otherwise available to customs, and if differences relate to:

(i) commercial levels

(ii) quality levels; or

(iii) the cost, commissions, values, fees and proceeds described in ……. of this regulation.

(6) (i) The importer or buyer may demonstrate that the transaction value in a related

person transaction is acceptable by showing that the value closely approximates any one of test values provided in sub-regulation 4.

(ii) The factors that will be examined to determine if the transaction value closely approximates to a test value include:

(a) the nature of the imported goods and the industry;

(b) the season in which the goods are imported;

(d) whether the difference in value is attributable to internal transport cost in the country of exportation.

(iii) If one of the tests values provided above has been found to be approximate, the Commissioner shall not seek to determine if the relationship between the buyer and seller influenced the price. If the Commissioner already has sufficient information to be satisfied, without further detailed inquiries, that one of the tests values is appropriate, he shall not require the importer to demonstrate that the test value is appropriate.

(7) A restriction placed on the buyer of imported goods that does not affect substantially its value shall not prevent the transaction value from being accepted as the customs value.

(8) When the Commissioner has grounds for rejecting the transaction value declared by an importer who is related to his supplier, and that rejection increases the duty liability, the Commissioner shall inform the importer of the grounds for the rejection. The importer will be afforded 21 days to respond in writing to the Commissioner if in disagreement. This procedure shall not affect any other customs procedure.

Regulation 168—Transaction Value of Identical or Similar Goods Part 3 of draft Customs Valuation Regulations

(1) In determining the transaction value of identical or similar goods.

(i) minor differences in appearance will not prevent the goods from being regarded as identical; or

(ii) the quality of the goods, their reputation and the existence of a trade mark shall be factors to be determined whether the goods are similar.

(2) Transaction values determined under this regulation shall be based on sale of identical goods or similar goods at the same commercial level and in substantially the same quantities as the sale of the goods being valued. If no such sale is found, sale of identical or similar good, at either a different commercial level or in different quantities or both, shall be used, but adjusted to take account of that difference. Any adjustment made under this section shall be based on “sufficient information”. If in applying this regulation to any goods, two or more transaction values for identical or similar goods are determined, the goods will be valued on the basis of the lower or lowest of those values. As an example of this, if the imported goods being valued consist of 10 units and the only identical imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller’s price list and using the price applicable to a sale of 10 units. This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities.

Regulation 169—Deductive Value Part 4 of draft Customs Valuation Regulations

(1) For the purposes of determining deductive values, packing cost incurred by the buyer or importer with respect to the goods concerned shall only be included to the extent that these costs are not already included.

(2) In determining deductive values, any sale to a person who supplies any assists for use in connection with the production or sale for export of the goods concerned shall be disregarded.

Regulation 170—Computed Value Part 5 of draft Customs Valuation Regulations

(1) In determining the computed value, domestic taxes already paid and subsequently refunded, shall not be included.

(2) Computed value also shall include an amount equal to the apportioned value of any assists used in the production of the imported goods and the packing cost of the imported goods.

(3) It shall be presumed that the computed value of imported goods cannot be determined if:

(i) the importer is unable to provide required computed value information within a reasonable time; or

(ii) the foreign producer refuses to provide or is legally prevented from producing that information.

(4) If information other than that supplied by or on behalf of the producer is used to determine computed value, the Commissioner shall inform the importer, upon written request, of:

(i) the source of information;

(ii) the data used; and

(iii) the calculation based upon the specific data if not contrary to domestic law regarding disclosure of information.

Regulation 171—Value if other value cannot be determined or used Part 6 of draft Customs Valuation Regulations

To the greatest extent possible, this method shall be based on previously determined values and methods with a reasonable degree of flexibility in their application. An example of reasonable flexibility is as follows: identical goods, the requirement that the identical goods should be exported at or about the same time as the goods being valued could be flexibly interpreted; identical imported goods produced in a country other than the country of exportation of the goods being valued could be the basis for customs valuation; customs values of identical imported goods already determined under the basis of the deductive method or the computed methods may be used.

Regulation 172—Documents to be provided by the importer Part 7 of draft Customs Valuation Regulations

(1) The following forms and notices shall be the prescribed forms and notices as mentioned in section 36 (8) of the Act :

(i) declaration of facts;

(ii) invoices; and

(iii) receipts

(2) The documents mentioned above shall be in the form as contained in the …..schedule to these Regulations.

GENERAL

Regulation 173—Signals. Regulation 160 of L.I. 1060

The proper signal under section 274 of the Act to be made by any vessel or boat in the service of the Customs ordering any ship within Ghana to bring to shall be the flags denoting the letters HDO in the International Code of Signals.

Regulation 174—Notice of Seizure. Regulation 161 of L.I. 1060

The notice of seizure required by section 276 of the Act shall be in the Form C.60.

Regulation 175—Writ of Assistance. Regulation 162 of L.I. 1060

The writ of assistance required by section 231 the Act shall be in the Form C.65

PART II—CUSTOMS (RESTRICTED) IMPORTS

Regulation 176—Licence for Importation of Industrial Methylated Spirits, etc. Regulation 1 of Customs (Restricted Imports) Regulations, 1983 (L.I. 1280)

(1) No person shall without a licence issued by the Commissioner, import into Ghana any of the following spirits: —

(a) industrial methylated spirits;

(b) mineralised methylated spirits; and

(2) There shall be charged for the issue of any licence under this Part a fee of two thousand five hundred cedis per drum, whichever is higher

Regulation 177—Formula for Spirits. Regulation 2 of L.I. 1280

All methylated spirits imported into the country must be denatured in accordance with the formula set out in First Schedule to these Regulations.

Regulation 178 —Other Spirits. Regulation 3 of L.I. 1280

Any other denatured spirits imported under licence issued by the Commissioner shall conform to the terms of such licence.

Regulation 179 —Application for Licence. Regulation 4 of L.I. 1280

(1) Application to import rectified spirits and industrial methylated spirits, as well as claims that mineralised methylated spirits are to be imported solely for industrial or medical purposes should state—

(a) the full name and address of the applicant;

(b) the precise quantities, and where applicable, the denaturing formula of the spirits it is desired to import;

(d) the port and anticipated date of importation.

(2) Licences to import rectified spirits for industrial use may be granted where it is satisfactorily shown that a denatured spirit could not be used for the purpose required.

(3) Licences for industrial methylated spirits may be issued in respect of spirits to be used for industrial, medical or scientific purposes and not for sale.

Regulation 180—Conditions of Sale of Spirits. Regulation 5 of L.I. 1280

(1) Rectified spirits imported into Ghana may, with the prior consent of the Commissioner, be sold for use in laboratories or in the compounding of medicines and drugs.

(2) Rectified spirits sold for any purpose other than in sub-regulation (1) of this regulation attracts the normal duty.

(3) Methylated spirits imported at concessionary rates shall not be sold unless with the written consent of the Commissioner and the concession allowed on duty thereon has been paid.

Regulation 181—Offences. Regulation 6 of L.I. 1280

Any person who contravenes any of the provisions of this Part shall be guilty of an offence and liable on summary conviction to a fine not exceeding five million cedis or to imprisonment not exceeding one year or to both.

PART III—CUSTOM HOUSE AGENTS (LICENSING)

Regulation 182—Custom House Agents to be Licensed. Regulation 1 of the Custom House Agents (Licensing) Regulations, 1978 (L.I.1178)

No person shall engage in the business of custom house agent except under licence granted by the Commissioner or otherwise authorised by or under these Regulations.

Regulation 183––Application for Licence. Regulation 2 of L.I. 1178

(1) An application for a licence in Customs Form C-AL 1 set out in the Second Schedule to these Regulations shall be made in duplicate to the Commissioner and shall be submitted not later than thirty days before the date of the examination referred to in Regulation 186 of these Regulations accompanied by a fee of two million cedis.

(2) The application shall also include the following particulars, namely -

(a) name and address of business enterprise;

(b) business name and address of at least two directors of the body corporate or two directors of a partnership.

together with a performance bond referred to in regulation 185 of these Regulations.

Regulation 184—Notice of Application. Regulation 3 of L.I. 1178

Upon receipt of the application the Commissioner shall as soon as possible publish a notice in the National Dailies and at the headquarters of the Customs, Excise and Preventive Service for a period of not less than fourteen days, indicating that the application has been received and stating the time and place of the examination aforementioned.

Regulation 185—Qualifications of Applicant. Regulation 4 of L.I. 1178

Subject to regulations 183 and 186 of these Regulations, the Commissioner shall not grant a licence under this Part to any body corporate, partnership, a statutory body, State agency or any other institution unless:

(a) in the case of a body corporate, that body corporate is authorized by its instrument of incorporation to transact the business of custom house agent; or

(b) in the case of partnership the partnership is by virtue of its partnership agreement authorized to transact the business of custom house agent; or

(c) in the case of a statutory body, State agency or any other institution, as approved by the Commissioner to transact business of customs on behalf of the aforementioned; or

(d) at least two officers of the body corporate or in the case of a partnership two members of the partnership are licensed custom house agents; or

(e) in the case of a statutory body, State agency, or any other institution at least two employees who are holders of Custom proficiency certificates duly appointed by the aforementioned institutions; or

(f) the Commissioner is satisfied that the body corporate or partnership has a permanent place of business.

(e) Execution of Performance Bond

Regulation 186—Examinations. Regulation 5 of L.I. 1178

(1) The test of an applicant's knowledge of customs and related laws shall be by examination which may be written or oral or both.

(2) The Examination shall be held once a year or as the Commissioner may hold an additional examination in any year as the Commissioner may determine.

(3) After an applicant has passed the examination, the Commissioner shall conduct investigations to verify the accuracy of pertinent statements made by him in his application, and, for that purpose the Commissioner shall have power to summon the applicant to appear before him to answer any questions pertaining to the application.

(4) Notwithstanding the provisions of sub-regulation (3) of this regulation, the Commissioner shall submit each application to the Special Branch of the Criminal Investigation Department of the Ghana Police Service who shall vet the applicant and submit the application and a report on him to the Commissioner.

Regulation 187—Refund of Fees. Regulation 6 of L.I. 1178

The application fee of two million cedis shall not be refundable except where an applicant wishes to withdraw his application and has, fourteen days before the date of the examination, notified the Commissioner accordingly. A refund shall then be made of the whole fee less the amount of one hundred thousand cedis.

Regulation 188—Grant of Licences. Regulation 7 of L.I. 1178

(1) If the Commissioner finds that an applicant is qualified having regard to the provisions of regulation 185 of these Regulations, and that there has been no misstatement of any pertinent facts in his application, he shall grant the licence but shall refuse to grant the licence in any other case.

(2) The licence shall be in Customs Form C-AL.2 set out in the Second Schedule to these Regulations.

Regulation 189—Notice of Refusal of Licence. Regulation 8 of L.I. 1178

(1) If the Commissioner refuses to grant a licence to an applicant he shall notify the applicant in writing accordingly.

(2) The Commissioner shall state in the notice the grounds of his refusal.

(3) Subject to sub-regulations (4) where the Commissioner has refused to grant a licence to an applicant that applicant shall not re-apply for a licence until after the expiration of twelve months commencing from the date the Commissioner has notified him of his refusal to grant the licence.

(4) Where an appeal made against the decision of the Commissioner under Regulation 190 is determined in favour of an applicant he may re-apply to the Commissioner for a licence within fourteen days after the determination of the appeal.

Regulation 190—Appeal Against Refusal. Regulation 9 of L.I. 178

(1) Any person aggrieved by the refusal of the Commissioner to grant him a licence may, within twenty-eight days of the notification thereof, appeal in writing to the Commissioner against such refusal and the decision of the Commissioner shall be final.

(2) The appeal shall state concisely the grounds of appeal.

Regulation 191—Display of Licence. Regulation 10 of L.I. 1178

Every custom house agent shall display his licence and Taxpayer Identification Number (TIN) at a conspicuous place in his principal business premises and where the agent has subsidiary business premises a photocopy of the licence shall be conspicuously posted in such premises.

Regulation 192––Custom House Agents to Have Fixed Premises and Keep Records, etc. Regulation 11 of L.I. 1178

(1) Every custom house agent shall have permanent business premises where he shall keep true and accurate records of all his transactions as a custom house agent including—

(a) records of accounts reflecting all his financial transactions as custom house agent;

(b) a copy each of every entry made by him together with all supporting documents except those documents which are required to be filed with the custom authorities; and

(2) The records, including supporting documents, if any, shall be retained by the custom house agent for at least five years after the entry or export of the goods to which they relate.

(3) Any part of the records to which this paragraph applies which pertains to the business of any client shall be regarded as confidential and the contents thereof or any information, relating thereto, shall not be disclosed to any person except such client, or his authorised agent, the Commissioner or his authorised officers or other public officers in the course of their employment, or in compliance with any subpoena of a court of competent jurisdiction.

Regulation 193—Agent not to Obstruct Inspection or Discovery of Documents. Regulation 12 of L.I. 1178

A custom house agent shall not obstruct or hinder the Commissioner or any person authorised in that behalf by him to inspect or to reproduce any part of the records or documents which a custom house agent is required under sub-regulation (3) of regulation 192 of these Regulations to keep.

Regulation 194—Notification of Change of Name, Address etc. Regulation 13 of L.I. 1178

When there is a change in the name, address or any other particulars required for the purpose of regulation183 of these Regulations, the custom house agent shall, not later than fourteen days from the date of such change, notify the Commissioner of the change.

Regulation 195—Prohibition of Malpractices. Regulation 14 of L.I. 1178

(1) A custom house agent shall in the conduct of his business avoid any malpractice or unethical conduct.

(2) Without prejudice to the generality of sub-regulation (1) a custom house agent shall not in the conduct of his business:

(a) knowingly file or procure any false claim, affidavit or other documents or give, solicit or procure the giving of any false or misleading information on in any matter pending before the Commissioner or any other public officer;

(b) procure, directly or indirectly, information from Government records or other Government sources of any kind to which access is not granted by proper authority;

(c) enter into any agreement to transact any business of customs in such manner that the fees and other remuneration resulting from the services rendered are received by or shall otherwise accrue to the benefit of, an unlicensed person;

(d) permit his licence or his name to be used by any person who is not licensed under these Regulations or any person whose licence has been suspended or revoked for the promotion or performance of any business of customs, except his own employees authorised to act for him;

(e) knowingly make any misrepresentations to procure employment in any customs business or represent to a client or prospective client that he can obtain any favour from the Commissioner or other public officer, in connection with any business;

(f) withhold information relating to any custom business from a client who is entitled to the information, but shall in every case exercise due diligence to ascertain the correctness of any information which he imparts to a client and shall not knowingly impart any false information relating to any customs business;

(g) advise a client to execute, or submit, any document in connection with any customs matter which is erroneous or defective in any material particular; or

(h) represent any client in any appeal or protest against any duty of customs, or sign any cheque drawn to the order of a client, without the authority of the client.

Regulation 196—Revocation and Suspension of Licence. Regulation 15 of L.I. 1178

(1) A licence granted under these Regulations may be revoked by the Commissioner on the grounds that since the licence was granted to him the custom house agent:

(a) has committed, or attempted to commit an offence against any of the laws relating to the business of customs;

(b) has been convicted of an offence punishable under the laws of Ghana by imprisonment.

(d) has been found to have made a false or misleading statement in his application for the licence; or

(e) has, in relation to or arising out of the performance of his functions as a custom house agent, been guilty of a conduct which is an abuse of the rights and privileges attached to his licence or shown himself in the opinion of the Commissioner to be unfit to continue to be licensed as a custom house agent.

(2) Suspension of a licence may be ordered by the Commissioner on the grounds of failure to comply with any of the provisions of regulation 195 of these Regulations and shall be in force for not more than twelve months.

(3) A custom house agent whose licence is revoked may, subject to the provisions of regulation 188 of these Regulations, re-apply for a licence three years after the date of revocation.

Regulation 197—Proceedings for Revocation or Suspension of Licence. Regulation 16 of L.I. 1178

(1) Every complaint against a custom house agent, which may be the basis of disciplinary action leading to the revocation or suspension of his licence, shall be investigated by the Officer-in-charge of the port where the alleged offence was committed.

(2) The Officer-in charge shall report the findings of his investigation to the Commissioner with his recommendations and supporting reason.

(3) If upon the findings of the Officer-in-charge the Commissioner is satisfied that the licence of a custom house agent must be suspended or revoked he shall accordingly in writing notify the custom house agent concerned.

Regulation 198—Appeal Against Suspension or Revocation of Licence. Regulation 17 of L.I. 1178

(1) Any custom house agent aggrieved by the suspension or revocation of his licence shall within twenty-eight days after such suspension or revocation appeal to the Commissioner whose decision on the matter shall be final.

Regulation 199—Special Provision in Respect of Ex-customs Officials. Regulation 18 of L.I. 1178

The provisions of regulations 185and 186 shall not apply to any Ghanaian seeking a licence under these Regulations if he has been employed as an officer in the Customs, Excise, and Preventive Service for not less than fifteen years and has left the Service honourably with a rank not below that of a Assistant Collector.

Regulation 200—Renewal of Licence. Regulation 19 of L.I. 1178

(1) Every licence granted under these Regulations shall expire on 31st December of every year and shall be subject to renewal.

(2) The Commissioner may renew a licence if, upon application thereof, he is satisfied that the applicant is not disqualified, having regard to regulation 185

(3) An application for renewal shall be accompanied by a fee of ¢200,000.00.

Regulation 201—Offences and Penalty. Regulation 20 of L.I. 1178

(1) Any person who contravenes the provisions of paragraph 1 of Regulations 182 shall be guilty of an offence and liable on conviction, to a fine not exceeding five million cedis; and in addition, the court may make any order it deems necessary for restraining the person convicted from operating as a custom house agent.

(2) Where the offence is committed by a body of persons then -

(a) where the body of persons is a body corporate, every director or officer of that body corporate shall be deemed to be guilty of that offence, and

(b) where the body of persons is a firm, every partner of that firm shall be deemed guilty, unless the director, officer or member, as the case may be, proves that the offence was committed without his knowledge or that he exercised due diligence to prevent the commission of the offence.

PART IV—CUSTOMS AND EXCISE (BEER BREWING)

Regulation 202—Beer not to Contain More Than Ten Per Centum of Alcohol. Regulation 1 of Customs and Excise (Beer Brewing) Regulations, 1976 (L.I. 1061)

(1) No beer shall be brewed containing more than ten per centum of pure alcohol by volume.

(2) Any person who contravenes this regulation shall for every such contravention incur a penalty of one million cedis and in addition the vessels in which the beer was brewed shall be forfeited.

Regulation 203—Mode of Ascertaining Gravity and Quantity. Regulation 2 of L.I. 1061

A saccharometer and tables of contents approved by the Commissioner shall be used to ascertain the quantity by relation to gravity of all worts and quantity and the gravity so ascertained shall be deemed to be the true quantity and gravity of such worts.

Regulation 204—Mode of Ascertaining Original Gravity after Fermentation has Commenced. Regulation 3 of L.I. 1061

When fermentation has commenced in any worts so that the original gravity cannot be ascertained by the saccharometer, such gravity will be determined in the following manner:—

(1) A sample is to be taken from any part of such worts and a definite quantity thereof, by measure, at the temperature of sixteen degrees celsius, shall be cleared from sediment by filtration and then distilled.

(2) The distillate and residue shall each be made up with distilled water to the original measure of the quantity of worts before distillation, and the gravity of each referred to water as one thousand degrees shall be ascertained.

(3) The number of degrees by which the gravity of the distillate is less than gravity of distilled water shall be deemed the spirit indication of the distillate.

(4) The degrees of gravity corresponding to such spirit indication in Table I in Third Schedule to these Regulations added to the gravity of the residue shall, subject to paragraph (5) of this regulation, be deemed to be the original gravity of the worts.

(5) Where the acidity of the worts is greater than one-tenth per centum, calculated as acetic acid, an additive correction to the spirit indication in respect of such excess over and above such one-tenth per centum calculated according to Table II in the Third Schedule to these Regulations shall be made to the spirit indication as calculated in accordance with paragraph (4) of this regulation.

Regulation 205—Marking of Vessels and Rooms, etc. Regulation 4 of L.I. 1061

(1) Every brewer shall cause every mash tun, underback, wort receiver, copper, eating tank, cooler, collecting or fermenting vessel or other brewing vessel used or intended to be used by him in his business to be conspicuously and legibly painted or inscribed, in some conspicuous part and keep every such vessel so painted or inscribed with the name of such vessel according to the purpose for which it is intended; and on the outside of the door of every room and place wherein any part of his business is to be carried on there shall be conspicuously and legibly kept painted or inscribed the name of such room or place, according to the purpose for which it is intended.

(2) Where more than one vessel, room or place is used for the same purpose, all such vessels, rooms and places shall be marked by progressive numbers in addition to the names.

(3) All mash tuns, underbacks, wort receivers, coppers, heating tanks, coolers, collecting and fermenting vessels and other brewing vessels shall be so placed and fixed as to admit at all times of the contents being accurately ascertained by gauge or measure.

(4) For each contravention of any of the provisions of this regulation the brewer shall incur a penalty of one million cedis.

Regulation 206—Allocation of Room as a Sugar Store and Keeping of Sugar Accounts. Regulation 5 of L.I. 1061

(1) Every brewer who requires to use any description of sugar in the brewing of beer shall, before he begins to store or use it, allocate and mark a room on his premises (hereafter referred as the "sugar store") for the purpose of storing such sugar.

(2) No brewer shall receive on the premises in which a sugar store has been allocated any sugar unless it is accompanied by an invoice from the supplier thereof showing the marks on each package and the particulars of the description and the weight or quantity of the contents.

(3) All sugar received on such premises shall be immediately deposited in the sugar store and shall not be removed from it except for the purpose of being used in brewing in accordance with an entry in the brewing book.

(4) Accounts may be taken, as the Commissioner may direct, of every description of sugar received by a brewer as aforesaid, and any brewer to whom the Commissioner gives notice in writing that such accounts will be taken shall deliver to the proper officer the particulars of all sugar of each and every description on such premises and every invoice relating thereto; and such brewer shall thereafter and until further notice deliver to the proper officer all invoices relating to sugar of every description subsequently received on such premises.

(5) An officer, when required to do so by the Commissioner, shall keep an account of sugar of each and every description received by the brewer as aforesaid, and shall debit the brewer with the quantities specified in the invoices delivered to him, and credit the brewer with the quantities recorded in the brewing book as having been used in brewing.

(6) If, on taking account of the stock at any time, the quantity of any description of sugar on such premises of the brewer exceeds the quantity of that description which ought according to the account kept by the officer, to be on such premises, the excess shall be forfeited; and if the quantity be less than two per centum than the quantity which ought, according to the account kept by the officer, to be on the entered premises, the deficiency above such two per centum shall be deemed to have been used in the brewing of beer without due entry in the brewing book, and duty shall be charged in respect thereof as if the deficiency had been so used.

(7) If any brewer has any sugar on such premises elsewhere than in the sugar store, mash tun, or other vessel entered for dissolving sugar or in the course of removal thereto, or uses any device to prevent the proper officer from taking a true account of all sugar on such premises, or in any manner contravenes any provision of this regulation he shall incur for each such contravention a penalty of one million cedis and any sugar with regard to which there has been such contravention shall be forfeited.

Regulation 207—Brewing Book and Provisions to be Observed in Relation Thereto. Regulation 6 of L.I. 1061

(1) A brewing book in a form approved by the Commissioner shall be delivered by the proper officer to the brewer.

(2) The brewer shall—

(a) keep, at all times, available for the inspection of any officer the brewing book in each of the premises for which he holds a licence to brew beer and shall permit such officer at any time to inspect it and take copies of any entries therein;

(b) enter separately in the brewing book in the appropriate columns the quantity of malt, corn or other unmalted grains and sugar which he intends to use in his next brewing, and also the day and hour when such next brewing is intended to take place;

(c) make such entry, so far as respects the day and hour of brewing, at least twenty-four hours before he begins to mash any malt, corn or other unmalted grains or dissolve any sugar, and, so far as respects the quantity of malt, corn or other unmalted grains and sugar, two hours at least before the hour entered for brewing;

(d) two hours at least before the hour entered for brewing, enter in the brewing book the time when all the worts will be drawn off the grains in the mash tun and the time when the worts will be removed from the worts receiver to the fermenting vessels;

(e) within two hours of the worts being collected in the fermenting vessels, enter in the book the particulars of the quantity and gravity of the worts produced from each brewing, and also the description and number of the fermenting vessel or vessels into which the worts have been conveyed or should the process of brewing adopted be such that it is inconvenient to take account of the quantity of worts in any fermenting vessels, then the brewer shall, at least two hours before the worts are removed from the worts receiver to the fermenting vessel or, vessels, enter in the brewing book the particulars of the quantity and gravity of the worts produced from each brewing, and also the description and number of the fermenting vessel or vessels into which such worts shall be conveyed;

(f) when fermentation has commenced in any worts before he has entered the quantity and gravity thereof in the brewing book, enter the true original gravity of such worts before fermentation;

(g) at the time of making any entry, insert the date and hour when such entry is made;

(h) except with the permission of the proper officer make no cancellation, obliteration or alteration of any entry in the brewing book and shall not make therein any entry which is untrue in any particular; and

(i) if so required by the Commissioner, send notice in writing to the proper officer forty-eight hours before a brewing or dissolving is to take place.

(3) Notwithstanding anything in this regulation contained, the brewer shall enter in the brewing book such further particulars as the Commissioner may require by directions issued in accordance with section 216 of the Customs, Excise and Preventive Service (Management) Act, 2003 (Act…).

Regulation 208—Provisions as to Operations in Course of Brewing. Regulation 7 of L.I. 1061

(1) All grains in a mash tun must be kept untouched for the space of one hour after the time entered in the brewing book as the time when the worts will be drawn off, unless, in the meantime, the proper officer has attended and taken an account of such grains.

(2) All worts shall be removed successively, and the customary order of brewing, from the mash tun to the underback and thence to the coppers, coolers, coolers and collecting and fermenting vessels and shall not be removed from the last-mentioned vessels until after the expiration of twenty-four hours from the time at which the whole of such worts have been collected in such vessels, unless in the meantime the proper officer has attended and taken an account of such worts.

(3) When worts have commenced running into a collecting or fermenting vessel, the whole of the produce of that brewing shall be collected within twelve hours.

(4) For each contravention of any of the provisions of this regulation the brewer shall incur a penalty of one million cedis.

Regulation 209—Provisions as to the Separation, Mixing and Transfer of Brewings. Regulation 8 of L.I. 1061

(1) Every brewer shall keep the total produce of a brewing or dissolving separate from the produce of any other brewing for the space of twenty-four hours unless an account of the first-mentioned brewing is sooner taken by the proper officer.

(2) A brewer shall not mix the produce of one or dissolving with that of any other brewing or dissolving unless he has given twelve hours previous notice in writing to the proper officer, and he shall specify in writing the quantity and gravity of the worts when mixed:

Provided that a brewer having weak worts of an original gravity not exceeding one thousand and twenty-five degrees, may, if he thinks fit, reserve them for mixing with the worts of his next brewing, but in such case he shall keep all such weak worts in the coppers, heating tanks or other vessels entered for the purpose.

(3) Whether or not fermentation has ceased a brewer shall not transfer a brewing from one fermenting vessel to another fermenting vessel unless he has given twelve hours previous notice in writing to the proper officer.

(4) For each contravention of any of the provisions of this regulation the brewer shall incur a penalty of one million cedis.

Regulation 210—Penalty for Misdescribing Substances as Beer. Regulation 9 of L.I. 1061

(1) If any person for the purpose of selling any substance, describes the substance (whether in any notice or advertisement, or on any label, or in any other manner whatsoever) by any name or words which is, or are calculated to indicate that the substance is, or is a substitute for, or bears any resemblance to beer, or sells, offers for sale or has in his possession for the purpose of sale, any substance so described, that person shall be guilty of an offence unless he proves that either the customs duty or the excise duty chargeable on beer has been paid in respect of the whole of the substance.

(2) For the purposes of this regulation the name "ginger beer" or a reference to pito or any other similar locally brewed liquor by the name by which such beer has been generally known shall not in itself be taken to be calculated to give any such indication as is mentioned in paragraph (1) of this regulation.

(3) Any person who contravenes any of the provisions of this regulation shall for each contravention incur a penalty of one million cedis and any articles by means of, or in relation to which the contravention has been committed shall be forfeited.

Regulation 211—Prohibition Against Adulteration of Beer by Brewer. Regulation 10 of L.I. 1061

A brewer shall not adulterate worts or beer or add any matter or thing thereto (except finings for the purpose of clarification or other matter or thing sanctioned by the Commissioner) before it is delivered for consumption and any worts or beer found adulterated or mixed with any matter or thing (except as aforesaid) in the possession of a brewer shall be forfeited and the brewer shall incur a penalty of one million cedis.

Regulation 212—Prohibited Substances. Regulation 11 of L.I. 1061

(1) The use or possession by a brewer of any of the following substances is prohibited:-

(a) glucose and invert sugar containing arsenic;

(b) saccharin, sucramine, sugarol and the compounds of saccharin, sucramine and sugarol;

(d) any other substance prescribed by the Commissioner as being a prohibited substance within the meaning of this regulation.

(2) For each contravention of sub-regulation (1) the brewer shall incur a penalty of one million cedis and any substance referred to in that paragraph found in the possession of any brewer and any worts or beer in which any of the said substances are used shall be forfeited.

Regulation 213—Penalty for Concealing Worts or Beer or Adding Thereto After Duty Charged or Account Taken. Regulation 12 of L.I. 1061

If any brewer conceals any worts or beer so as to prevent any officer from taking an account thereof, or mixes any sugar with any worts or beer so as to increase the quantity or gravity thereof after an account of such worts or beer has been taken by an officer or the duty has been charged thereon, or has in his possession any worts or beer containing more than ten per centum of pure alcohol by volume he shall incur a penalty of one million cedis for every such offence and the worts or beer in respect of which the offence has been committed together with the vessel containing them shall be forfeited.

Regulation 214—Discretionary Powers. Regulation 13 of L.I. 1061

Notwithstanding anything contained in this Part the Commissioner may by writing under his hand permit such deviation from the customary operations in the course of brewing and the keeping of the brewing book as he may consider necessary and subject to such conditions as he may consider necessary and subject to such conditions as he may direct to meet the exigencies of any case in which this Part may not be conveniently applicable; and any contravention of any such condition shall be deemed to be a breach of this Part and any offender shall incur a penalty of one million cedis for each contravention, and in addition any articles by means of, or in relation to which, the contravention has been committed shall be forfeited.

PART V—CUSTOMS AND EXCISE (TOBACCO)

Regulation 215—Marking of Factories and Warehouses. Regulation 1 of the Customs and Excise (Tobacco) Regulations, 1976 (L.I. 1074)

Every factory and warehouse to which this Part applies shall be marked conspicuously on the outside to the satisfaction of the Commissioner with the words "Excise Factory" or "Excise Warehouse" followed by the official number of the factory or warehouse allotted by the Commissioner.

Regulation 216—Recording and Storage of Materials Received. Regulation 2 of L.I. 1074

(1) Within two hours after leaf tobacco or any other materials are received at a factory the licensee shall record the particulars of them in a Tobacco Leaf Stock book or an Other Materials Stock Book.

(2) All such tobacco and other materials shall immediately on receipt at the factory be taken to and placed in a separate room or enclosure legibly and conspicuously marked with the words "Materials Store," and shall remain there until taken out for use as hereinafter prescribed or otherwise disposed of in a manner previously approved in writing by the Commissioner.

(3) No other goods shall be put into or kept in the Materials Store at any time except in accordance with the written permission of the Commissioner.

Regulation 217—Recording Materials Taken Out. Regulation 3 of L.I. 1074

(1) Not later than 4.30 p.m. on any day during which any materials are taken out of the Materials Store for use in the manufacture of cigarettes or other manufactured tobacco, the licensee shall record in the Tobacco Leaf Stock Book or Other Materials Stock Book, particulars of the quantities so taken out and the cigarettes or other manufactured tobacco into which they have been converted during that day.

(2) The licensee shall state in the "Remarks" column the weight of materials withdrawn from the Materials Store but not converted into finished products on that particular day.

Regulation 218—Transfer of Manufactured Tobacco to Products Store. Regulation 4 of L.I. 1074

(1) Not later than 4.30 p.m. on any day during which any cigarettes or other manufactured tobacco have been manufactured the licensee shall transfer them to a separate room or enclosure legibly and conspicuously marked with the words "Products Store."

(2) The licensee shall at the same time record particulars of all goods so transferred in a Cigarettes and Other Manufactured Tobacco Stock Book.

(3) All such cigarettes and other manufactured tobacco shall thereafter remain in the Products Store until delivered from the factory in accordance with regulation 219 or otherwise in accordance with the permission of the Commissioner.

Regulation 219—Recording of Manufactured Tobacco Delivered from Factory. Regulation 5 of L.I. 1074

Not later than 4.30 p.m. on any day during which any cigarettes or other manufactured tobacco are delivered from the factory the licensee shall record particulars of such deliveries in the Cigarettes and Other Manufactured Tobacco Stock Book.

Regulation 220—Warehouse Keeper to Record Receipts. Regulation 6 of L.I. 1074

Within two hours after the receipt of any cigarettes or other manufactured tobacco in a warehouse, the warehouse keeper shall record such receipts in a Warehouse Stock Book.

Regulation 221—Warehouse Keeper to Record Deliveries. Regulation 7 of L.I. 1074

Not later than 4.30 p.m. on any day during which any cigarettes or other manufactured tobacco are delivered from a warehouse, the warehouse keeper shall record such deliveries in the Warehouse Stock Book.

Regulation 222—Particulars to be Recorded. Regulation 8 of L.I. 1074

(1) Entries in the Tobacco Leaf Stock Book, the Other Materials Stock Book, the Cigarettes and Other Manufactured Tobacco Stock Book and the Warehouse Stock Book shall be made in accordance with, and shall give the particulars called for by, the headings of such books set out in Forms 1, 2, 3 and 4 respectively in the Fourth Schedule hereto, together with such other particulars as the Commissioner may from time to time require.

(2) In particular, but without derogating from the generality of sub-regulation (1), the respective percentages of locally grown and imported leaf tobacco used in the manufacture of cigarettes or other manufactured tobacco shall be set out in the "Remarks" columns of the Cigarettes and Other Manufactured Tobacco Stock Book and the Warehouse Stock Book and where more than one brand of cigarette or other manufactured tobacco is manufactured separate particulars shall be kept in such books in respect of each brand.

Regulation 223—"Nil" Entries. Regulation 9 of L.I. 1074

Except on Sundays and public holidays throughout which a factory remains closed in accordance with the prior permission of the Commissioner, "nil" entries shall be made in the books referred to in regulations 216 and 218 wherever such an entry is applicable by reason of no leaf tobacco or other materials having been received or used or no cigarettes or other manufactured tobacco having been made or transferred to the Products Store or delivered from the factory for any purpose.

Regulation 224—Balancing of Stock Books. Regulation 10 of L.I. 1074

The books referred to in regulation 222 (1) shall be balanced in a manner approved by the Commissioner on the last day of each month during which the factory or warehouse is at any time open and as soon as possible thereafter, and in any case not later than the fifteenth day of the month next following or such further time as the Commissioner may allow, copies of all entries made in the books during that month, certified as correct by the licensee or warehouse keeper responsible for keeping such books, shall be sent to the Commissioner together with all due but unpaid excise duty.

Regulation 225—Removal Bond. Regulation 11 of L.I. 1074

Before any cigarettes or other manufactured tobacco may be removed from a factory to a warehouse the licensee shall enter into such bond as the Commissioner may require.

Regulation 226—Current Books. Regulation 12 of L.I. 1074

Where any book is required to be kept under this Part in respect of occurrences at a factory or warehouse only one such book of the type required shall be kept in current use in any one factory or warehouse.

Regulation 227—Commissioner's Discretion. Regulation 13 of L.I. 1074

(1) Notwithstanding anything contained in these Regulations the Commissioner may by writing under his hand allow any person to manufacture cigarettes and to pay the excise duty due thereon in such form and manner as he may direct to meet the exigencies of any case to which this Part may not be conveniently applicable.

(2) Any person who contravenes a direction given under this Part shall be deemed to have committed a breach of this Part and shall incur a penalty of one million cedis for every such contravention, and in addition any articles by means of which, or in relation to which, the contravention has been committed shall be forfeited.

PART VI—EXCISE (SPIRITS)

Regulation 228—Approval of Processes, Vessels, etc., by the Commissioner. Regulation 1 of Excise (Spirits) Amendment Regulations, 1965 (LI 444).

(1) A distiller shall submit in writing to the Commissioner a description of the processes and of all the vessels, utensils, pipes and fittings intended for use in the manufacture or processing of spirits.

(2) The Commissioner may approve such processes, vessels, utensils, pipes and fittings subject to such conditions (if any) as he may specify.

(3) Upon payment by a distiller of the appropriate duty specified in the First schedule to the Liquor Licensing Act,1970 (Act 331) the Commissioner shall issue to such a distiller a licence which shall contain such particulars, terms and conditions as the Commissioner may determine.

Regulation 229—Entry of Particulars of Distillery. Regulation 2 of Excise (Spirits) Regulations, 1963 (L.I. 264)

No person shall begin to manufacture spirits until he has made entry in the Form E.4 in duplicate in which he shall declare the particulars of his distillery required by section 219 of the Act and which shall be accompanied by:

(a) a plan in duplicate of each building, room or place to which the entry relates and to the situation of such building, room or place in relation to other buildings, rooms or places in the vicinity; and,

(b) specifications and particulars, in duplicate, of each item of plant to be used in the manufacture, preparation for sale or storage of materials or spirits.

Regulation 230––No Fresh Entry on Renewal. Regulation 3 of L.I. 264

A distiller shall not be required to make a fresh entry when applying for a renewal of his licence unless there has been any alteration in his premises or plant in respect of which a fresh entry is required since the issue of the previous licence.

Regulation 231—Permission Required for Making or Withdrawing Certain Entries. Regulation 4 of L.I. 264

A distiller shall not, save as permitted by the Commissioner:—

(a) make entry of a room or place for more than one purpose; or

(b) withdraw his entry whilst there remains in any place mentioned therein, any still, or in any place, vessel or utensil mentioned therein any materials preparing or fit for distillation of any spirits liable to duty.

Regulation 232—Requirements Regarding Situation of Vessels and Fixture and Painting of Pipes. Regulation 5 of L.I. 264

A distiller shall, to the satisfaction of the Commissioner:

(a) place and keep each vessel and utensil on his premises in a convenient situation, easy of access for official examination and account, and fixed so as to admit the contents being accurately gauged;

(b) fix and place every pipe used by him, unless used exclusively for the discharge of water or spent wash, so as to be capable of being examined for the whole of its length;

(c) paint (and maintain so painted) each pipe with a durable paint as follows according to the purpose for which it is to be used:—

Spirits - White

Heads, feints and low wines - green

Wort and wash - yellow

Water and spent wash - blue

Steam - red.

For the purpose of sub-regulation (c) akpeteshi and other crude spirits shall be considered as low wines.

Regulation 233—Notice of Variation of Processes or Alteration, etc., of Vessels, etc. Regulation 6 of L.I. 264

(1) A distiller shall not vary any process or alter, move, add to or use in any way, otherwise than in accordance with the prescribed conditions, the vessels, utensils, pipes or fittings in his distillery unless he has given prior notice in writing in that behalf to the proper officer and has delivered to him such further drawing or description as may be required and has obtained the Commissioner's approval of all such variations, alterations or additions.

(2) A distiller shall not use any still, vessel, utensil, pipe, or cock, unless it can be secured to the satisfaction of the Commissioner.

(3) A distiller shall provide all such fittings as may be required by the proper officer for the attachment of revenue locks to secure the distillery premises and plant for excise purposes.

Regulation 234—Approval of Make and Use of Vessels. Regulation 7 of L.I. 264

A distiller shall not cause or procure any cover fastening, cock, plug, pump, or pipe, to be so made or used that any vessel or utensil may be employed, opened, removed, filled or emptied in any manner not approved.

Regulation 235—All Produce of a Distillation to be Kept Separate Until Account Taken, etc. Regulation 8 of L.I. 264

(1) Subject to the provisions of this regulation as to feints remaining from a previous distillation, or as may be approved in any case, a distiller shall keep all the produce of a distillation unmixed with any other matter and separate from all other produce until account has been taken by an officer.

(2) Any feints produced by and remaining from a previous distillation may be mixed with the low wines or feints produced by a subsequent distillation and the process of redistilling feints may be repeated as often as the distiller thinks fit.

(3) Not less than four hours before the removal of any low wines or feints from a receiver, a distiller shall give to the proper officer written notice specifying the day and hour of intended removal, and immediately after the officer has taken account of the contents of the receiver they shall be removed forthwith into the proper charger;

Provided that where a distiller has secured his low wines and feints pumps to the satisfaction of the Commissioner he may at any time without notice remove low wines and feints from the receiver to a charger and redistil them. For the purpose of this regulation a still shall be considered as a charger.

(4) (a) Not less than four hours before he intends to remove any spirits from a receiver

for:—

(i) warehousing in his distiller's warehouse in accordance with regulation 237; or

(ii) for delivery in accordance with regulation 236 a distiller shall give written notice t o the proper officer to take account of such spirits, specifying the day and hour of the intended removal, the vessel in which the spirits are contained and particulars of the purpose for such removal, and immediately after the officer has taken an account of the contents they shall be dealt with in accordance with such notice.

(b) When such spirits are to be warehoused, and are contained in a receiver which is also entered as a warehouse vat, it shall be deemed to be warehoused immediately the account has been taken by the officer.

(c) The quantity found in the receiver shall in all cases be deemed to be the quantity warehoused, delivered, or otherwise disposed of, as the case may be.

(5) All the spirits produced in a period shall be warehoused, stored in receivers or vats provided in accordance with regulation 237, or delivered from the entered premises in accordance with regulation 236 within ten days from the end of that period.

Regulation 236—Conditions to be Fulfilled Before Delivery of Spirits from Distillery. Regulation 9 of L.I. 264

(1) Spirits shall not be delivered from the distillery in which they were distilled, either from the distiller's warehouse or direct from the receivers or vats provided in accordance with regulation 237 except:-

(a) for rectifying, compounding or methylating in accordance with these regulations;

(b) on payment of duty for home use;

(c) for exportation in accordance with these regulations; and the Commissioner may specify the maximum and minimum quantities which may be delivered at any one time.

(2) Except as permitted by the Commissioner, all spirits delivered in accordance with sub-regulation (1) shall be accompanied by an approved removal permit in the Form E.5 and shall be subject to such limitations and conditions as may be specified in such permit.

(3) The distiller shall give written notice in an approved form to the proper officer before any spirits are delivered in accordance with this regulation, and shall attach to such notice any removal permit or other document which may be required by these regulations to cover such delivery.

(4) Before any casks or other containers (excluding containers attached to and forming part of vehicles) are used for deliveries in accordance with this regulation they shall be legibly cut, branded or painted with durable paint on the outside of each cask or container with the following particulars that may be appropriate at the time of delivery:-

(a) the distiller's name;

(b) the name of the distillery or place;

(d) a number

and all such casks or containers shall be consecutively numbered in any one year.

(5) Deliveries in accordance with this regulation shall only be made in casks, containers, or by other means, approved by the Commissioner and secured to his satisfaction.

(6) The Commissioner may limit the hours during which deliveries may be made in accordance with this regulation.

Regulation 237—Distiller May Keep Receivers or Vats in Warehouse. Regulation 10 of L.I. 264

(1) With the consent of the Commissioner and subject to such conditions as he may impose, a distiller may keep receivers or vats in his distiller's warehouse, or in any other warehouse provided for the purpose, or in a room on his entered premises, for the storage of spirits which are subsequently to be used:—

(a) for rectification, compounding, or methylating;

(b) for delivery for home use;

and while such spirits are stored in such receiver or vat they shall be deemed to be in a distiller's warehouse.

(2) When any such spirits are removed from such receiver or vat for any dutiable purpose excise duty shall become due at the time of such removal.

Regulation 238—Returns to be Made by Distiller. Regulation 11 of L.I. 264

At the end of every distillation, compounding, methylating, or distillation period specified in regulation 248 the distiller shall sign and deliver to the proper officer a return, in duplicate, in an approved form specifying:—

(a) the quantity of each description of materials used in making wort or wash during the period;

(b) the quantity of wort or wash distilled or destroyed during the period;

(d) the quantity of spirits at proof produced;

(e) the quantity of feints remaining.

Regulation 239—Specification of Types of Vessel and Certain Conditions. Regulation 12 of L.I. 264

The Commissioner may specify:—

(a) the type and description of vessels and other containers which may be used in a distiller's warehouse;

(b) such conditions as he may consider necessary to ensure proper excise control in respect of operations in a distiller's warehouse;

and the distiller shall immediately comply with any such specification.

Regulation 240—Water to be Drawn Off Vessels. Regulation 13 of L.I. 264

At any time when distillation or rectification is not in progress, the distiller shall, if so required by the proper officer, draw off the water from the worm tube or refrigerators, and these vessels shall remain empty until the officer completes his examination of the spirits pipes therein.

Regulation 241—Spirits not to be Removed. Regulation 14 of L.I. 164

Except with the permission of the Commissioner, upon his being satisfied as to the necessity, and subject to such conditions as he may impose, a distiller shall not remove spirits from his distiller's warehouse to another distillery.

Regulation 242—Provisions Regarding Spirits Delivered and Spirits on Which Duty Paid. Regulation 15 of L.I. 264

(1) Except with the permission of the Commissioner and in accordance with any conditions which he may impose, no spirits delivered in accordance with regulation 236 shall be returned to the distillery in which they were manufactured or any other distillery.

(2) Except as provided in sub-regulation (1) of this regulation a distiller shall not have on, bring to, or store in his entered distillery premises or distillery warehouse any refined spirits manufactured in Ghana which he has not himself distilled or rectified or processed.

(3) Except with the permission of the Commissioner and subject to such conditions as he may impose—

(a) a distiller may not have on, bring to, or store in his entered distillery premises or distillery warehouse any spirits on which duties of customs have been paid; and

(b) no spirits on which excise duty has been paid shall remain on the entered distillery premises or in a distiller's warehouse.

Regulation 243—Disposal of Stills and Spirits on Ceasing to Carry on Trade of Distiller. Regulation 16 of L.I. 264

Where any distiller has notified the Commissioner of his intention to cease carrying on the trade of distiller he shall at his own expense:—

(a) dismantle and dispose of any still or other equipment used for distillation, rectification, compounding, or methylation, or any part thereof, and

(b) dispose of any spirits on his premises in accordance with the directions of the Commissioner.

Regulation 244—Hours Within Which Spirits not Normally to be Processed. Regulation 17 of L.I. 264

Except with the written permission of the proper officer and subject to the payment of overtime a distiller shall not use a still or otherwise process spirits on Saturdays, Sundays and public holidays.

MANUFACTURE OF SPIRITS FROM FERMENTED LIQUORS OR BY CHEMICAL MEANS

Regulation 245—Prohibition of Certain Materials. Regulation 18 of L.I. 264

Except with the consent of the Commissioner and subject to such conditions as he may impose, a distiller shall not:—

(a) use in the making of wort or wash any material of such a nature that the gravity of the wort or wash produced therefrom cannot be ascertained by the approved saccharometer; or,

(b) have in his possession any wort, wash, low wines, feints, spirits, or fermented liquor, not brewed, made or distilled in his distillery.

Regulation 246—Sugar, Molasses, etc., Normally to be removed from Store Only for Manufacture. Regulation 19 of L.I. 264

(1) A distiller shall not without the consent of the Commissioner, remove any sugar, molasses or other material for fermentation from the place entered as a sugar store, molasses store or other materials store except for use in the manufacture of spirits.

(2) Before removing any sugar, molasses or other materials for this purpose, he shall give the proper officer written notice, specifying the time of intended removal, and the quantity to be removed.

(3) At the time so specified, the distiller shall convey the specified sugar, molasses or other materials immediately from the sugar store, molasses store or other materials stores to the mash tun, sugar cane crusher or other entered vessel or utensil to be there immediately used in the manufacture of spirits.

(4) He shall forthwith deposit again in the sugar store, molasses store or other materials store all sugar, molasses or other materials so removed and not so used, and shall immediately give the proper officer written advice of the quantity so deposited.

Regulation 247—Notice of Brewing Wort. Regulation 20 of L.I. 264

A distiller shall, at least six days before beginning to brew wort, or, if he has discontinued brewing wort for more than one month, before recommencing to brew wort, give to the proper officer a written notice, specifying the day on which he intends to so brew or recommence brewing.

Regulation 248—Manufacturing Operations to be in Specified Periods. Regulation 21 of L.I. 264

(1) For the purpose of the charge to duty on spirits made in the distillery, a distiller shall conduct his manufacturing operations in periods which shall terminate at intervals not exceeding a week from the date of commencement of brewing or from the date of termination of the last preceding period whichever is the later.

(2) A distiller shall give to the proper officer written notice in the approved form of his intention to terminate a period, specifying the wort or wash to be included therein, and except as otherwise approved, such wort or wash shall thereupon be distilled and the stills shall be worked off and notice given to the proper officer to take account of the feints and spirits produced.

(3) A period shall be deemed to terminate when all the wort or wash specified in the distiller's declaration has been distilled and the feints and spirits produced therefrom conveyed into the respective receivers.

Regulation 249—Notice of Time of Mashes, etc. Regulation 22 of L.I. 264

A distiller shall, before he mashes any materials or brews for making wort, give to the proper officer written notice specifying the day and hour when the mashing or brewing is to be commenced.

Regulation 250—Declaration of Quality and Quantity of Wort. Regulation 23 of L.I. 264

Immediately the collection of wort in any fermenting back is completed, the distiller shall deliver to the proper officer a written declaration in an approved form specifying:-

(a) the number of the back in which the wort is contained;

(b) the true original gravity of the wort; and

(c) the quantity thereof determined by such method of measurement as shall be approved by the Commissioner, and after the declaration has been delivered the quantity or gravity shall not be increased except as provided for in this Part.

Regulation 251—Addition of Yeast, etc., to Wort or Wash. Regulation 24 of L.I. 264

No yeast or other matter capable of causing fermentation shall be added to wort or wash in any vessel other than a fermenting back except with the consent of the Commissioner and subject to such conditions as he may specify.

Regulation 252—Notice of Making Bub, etc. Regulation 25 of L.I. 264

A distiller shall, before beginning to make bub or any other composition for promoting the fermentation of wort or wash, give to the proper officer written notice, specifying the time when, and the vessel in which, the composition is to be made, the fermenting back into which it is to be put, and the quantity to be put into such back.

Regulation 253—Declaration of Removal of Wash from Fermenting Back, etc. Regulation 26 of L.I. 264

(1) A distiller shall not remove any wash from a fermenting back unless immediately prior to such removal he has given to the proper officer a declaration in an approved form specifying:—

(a) the vessels from and to which wash is to be removed;

(b) the day and hour of commencing removal; and,

(2) If, in any instance, a distiller has removed wash to a wash charger other than for immediate distillation he shall immediately before commencing to remove such wash for distillation give to the proper officer a further declaration specifying the like particulars as required by this Regulation.

Regulation 254—Conditions as to Mixing of Wort or Wash not Removed for Immediate Distillation. Regulation 27 of L.I. 264

A distiller shall not mix wort or wash, other than wash removed for immediate distillation, unless:—

(a) he has previously delivered the declaration required by regulation 253;

(b) the mixing takes place in a fermenting back or wash charger, and

(c) he has delivered to the proper officer written notice of his intention to mix the wort or wash specifying the vessels which will be affected.

Immediately after the mixing has been completed, the distiller shall deliver to the proper officer a declaration specifying as regards each vessel affected, the dip and original gravity immediately before the operation and the dip and gravity immediately after the operation.

Regulation 255—Disposal and Notice of Quality of Wash. Regulation 28 of L.I. 264

(1) A distiller shall not dispose of wash removed from a fermenting back for the recovery of yeast except in such manner as may be approved by the Commissioner.

(2) A distiller shall give written notice to the proper officer specifying the quality and original gravity of the wash so removed and vessel from which it has been removed.

Regulation 256—Certain Wort, etc., not to be Retained. Regulation 29 of L.I. 264

A distiller shall not have in his possession any wort or wash the original gravity of which as ascertained from any sample thereof, taken from a fermenting back or wash charger, differs by more than two degrees from the original gravity thereof as declared by him.

Regulation 257—Ascertainment of Gravity. Regulation 30 of L.I. 264

(1) The gravity of the wort or wash shall be ascertained by the approved saccharometer.

(2) When fermentation has commenced in any wort or wash so that the original gravity of the worts from which the wort or wash is made cannot be ascertained by the approved saccharometer, such gravity may be determined in accordance with regulation 205

THE RECTIFYING OF SPIRITS

Regulation 258—Conditions as Regards Buildings, etc., for Rectifying. Regulation 31 of L.I. 264

(1) Where a rectifier is also a distiller and wishes to rectify spirits manufactured by him in a factory adjacent to his distillery, then he shall:-

(a) make such structural alterations to his distillery and the factory; and

(b) provide such additional appliances and equipment as the Commissioner shall deem necessary for the exercise of the proper revenue control and for the safety of the revenue.

Regulation 259—Other Conditions as to Rectifying. Regulation 32 of L.I. 264

(1) A rectifier shall not rectify any spirits except spirits distilled in Ghana.

(2) A rectifier shall not receive or have on his rectifying premises any methylated spirits.

(3) A rectifier may, with the consent of the Commissioner, and subject to such conditions as the Commissioner may see fit to impose, methylate spirits which he has rectified.

Regulation 260—Marking of Casks, etc. Regulation 33 of L.I. 264

Every rectifier shall legibly cut, brand or paint with a durable paint on both ends of every movable cask or other container used in his premises for keeping spirits or feints and keep so cut, branded or painted:—

(a) his name;

(b) the place where the rectified spirit is kept or from where it is delivered;

(d) the contents of the container in litres.

The content of the container means the total capacity in litres.

Regulation 261—Furnace Door, etc., of Still not in Use to be Kept Locked. Regulation 34 of L.I. 264

The furnace door of every still, or cock of the steam pipe shall be kept locked when the still is not in use.

Regulation 262—Notice of Unlocking of Furnace Door or Steam Pipe. Regulation 35 of L.I. 264

When a rectifier desires to have the furnace door or steam pipe of a still unlocked, he shall give the proper officer not less than twelve hours previous written notice, specifying the still and the day and hour when he wishes to have the door or pipe unlocked.

Regulation 263—Notice of Charging a Still and Cancellation of Notice. Regulation 36 of L.I. 264

(1) Not less than twenty-four hours before he intends to charge a still with crude spirits, a rectifier shall give written notice in the approved form specifying the day and hour of the intended removal of the spirits, the vessel from which the spirits are to be removed, and the still to be charged.

(2) When the specified hour in the notice for charging a still is before eight o'clock in the forenoon, the rectifier shall give not less than twelve hours written notice and, in any other case, not less than two hours notice of its cancellation.

Regulation 264—Charging of Still Before Drawing Off Spirit. Regulation 37 of L.I. 264

(1) A rectifier, when rectifying crude spirits, shall, before beginning to draw off spirit from a still, charge the still in the proportion of not less than seven parts in ten of the whole quantity which the still, including the head, is capable of containing, and shall keep the still so charged until he begins to draw off rectified spirit therefrom.

(2) A rectifying column or rectifying head shall not be deemed to be part of a still for the purpose of this regulation.

Regulation 265—Time of Working Off of Still. Regulation 38 of L.I. 264

Every still shall be worked off within sixteen hours from the time when the officer has taken the gauge thereof.

Regulation 266—Requirements Before Working Still. Regulation 39 of L.I. 264

A rectifier shall not allow his still to be worked until the officer has gauged its contents and has secured the still by locking the still fastenings.

Regulation 267—Notice of Receipt of Spirits, etc., Account to be Taken Before Breaking Bulk. Regulation 40 of L.I. 264

(1) A rectifier shall on receipt of any crude spirits, low wines or feints give notice thereof to the proper officer and deliver to him the permit or waybill (when required) received with the spirits.

(2) A rectifier shall not, unless the proper officer has taken account of the crude spirits, low wines or feints so received, break bulk or draw off any part of the spirits or add water or anything thereto, or in any respect alter the same, or tap, open, alter or change any container containing such spirits.

Regulation 268—Account of Spirits in Rectifier's stock. Regulation 41 of L.I. 264

(1) A rectifier shall at any time permit an officer to take an account of all spirits in his stock.

(2) If a still is at work when an account of the stock is taken by an officer, all spirits produced from the charge of the still shall be kept apart from the remainder of the stock until the account has been completed.

THE COMPOUNDING OF SPIRITS

Regulation 269—Conditions to be Fulfilled by Distiller, etc., Before Compounding. Regulation 42 of L.I. 264

Where a compounder is also a distiller or rectifier and wishes to compound spirits manufactured or rectified by him in a factory adjacent to his distillery or rectifying premises, then he shall;

(a) make such alterations to his distillery and to the factory;

(b) provide such additional appliances and equipment as the Commissioner shall deem necessary for the exercise of proper revenue control and for the safety of the revenue.

Regulation 270—Compounder to Notify Receipt of Spirits. Regulation 43 of L.I. 264

(1) A compounder shall on receipt of any spirits give notice thereof to the proper officer and deliver to him the permit or waybill (when required) received with the spirits.

(2) A compounder shall not unless the proper officer has taken account of the spirits so received, break bulk or draw off any part of the spirits or add water or anything thereto, or in any respect alter the same or tap, open, alter or change any container containing such spirits.

Regulation 271—Materials not to be Used. Regulation 44 of L.I. 264

A compounder shall not use any flavouring material, essence or other ingredient in compounding spirits unless it has first been approved by the Commissioner.

Regulation 272—Methylated Spirits. Regulation 45 of L.I. 264

A compounder who compounds only shall not have on his premises any methylated spirits.

THE METHYLATING OF SPIRITS

Regulation 273—Conditions to be Fulfilled by Distiller, etc., Before Methylating. Regulation 46 of L.I. 264

(1) Where a methylator is also a distiller or rectifier and wishes to methylate spirits manufactured or rectified by him in premises adjacent to his distillery or rectifying premises, then he shall:-

(a) make such alterations to the distillery or rectifying premises, and to the methylating premises, and

(b) provide such additional appliances and equipment as the Commissioner shall deem necessary for the exercise of proper revenue control and for the safety of the revenue.

(2) He shall also provide a secure place for the storage of approved denaturants.

Regulation 274—Methylator to Notify Receipt of Spirits, etc. Regulation 46 of L.I. 264

(1) A methylator shall on receipt of any spirits give notice thereof to the proper officer and deliver to him the permit or waybill (when required) received with the spirits.

(2) A methylator shall not break the revenue seal on any container of spirit so received except in the presence of the proper officer.

(3) A methylator shall not, unless the proper officer has taken account of the spirits so received break bulk or draw off any part of the spirits or add any denaturant thereto or in any respect alter the same or tap, open, alter or change any container containing such spirits.

Regulation 275—Certain Spirits not to be Methylated. Regulation 48 of L.I 264

(1) A methylator shall not methylate any spirits except spirits distilled or rectified in Ghana.

(2) A methylator who is also a distiller or rectifier shall not methylate any spirits except spirits which he has distilled in his distillery or rectified in his rectifying premises.

Regulation 276—Approval of Denaturants and Other Ingredients. Regulation 49 of L.I. 264

A methylator shall not use any denaturant or other ingredient in methylating spirits unless it has first been approved by the Commissioner. For the purposes of this regulation the provisions of Part II of these Regulations shall apply as if spirits methylated in Ghana were imported spirits.

Regulation 277—Still not to be on Certain Premises. Regulation 50 of L.I. 264

A methylator who is not a distiller or rectifier shall not have on his premises any still capable of rectifying methylated spirits.

Regulation 278—Methylation to Include Use of Approved Denaturants. Regulation 51 of L.I. 264

For the purpose of regulations 273to 278, methylation shall be taken to include the use of denaturants other than those laid down in Part II of these Regulations subject to such denaturants being approved by the Commissioner.

MISCELLANEOUS

Regulation 279—Exemption for Certain Licences. Regulation 52 of L.I. 264

Any person licensed as a distiller at a higher rate of licence fee shall not be required to take out additional licence in respect of any manufacture or process liable to a lower rate of licence fee.

Regulation 280—Sale and Use of Methylated Spirits. Regulation 53 of L.I. 264

The licensing provisions of Part II of these Regulations shall apply to methylated spirits and other denatured spirits produced in Ghana.

Regulation 281—Markings of Labels of Bottles. Regulation 54 of L.I. 264

All spirits produced and bottled or bottled by a manufacturer under these regulations shall show the strength and quantity of the contents and the label shall be clearly marked "PRODUCED AND BOTTLED UNDER REVENUE CONTROL" or "BOTTLED UNDER REVENUE CONTROL" as the case may be.

Regulation 282—Powers of Commissioner. Regulation 55 of L.I. 264

The Commissioner may for any reasonable cause at any time by notice in writing, revoke, suspend or alter any authority, consent or permission or cancel any removal permit, or alter any conditions attached thereto, which may have previously been granted in accordance with the provisions of this Part.

Regulation 283—Penalties. Regulation 56 of L.I. 264

Any person who contravenes or fails to comply with any of the provisions of this Part shall incur a penalty of one million cedis and any plant, spirits and materials in respect of which such offence has been committed shall be liable to forfeiture.

PART VII—FREE ZONE

CUSTOMS OPERATIONS

Regulation 284—Entry of Goods into Free Zone. Regulation 23 of the Free Zone Regulations, 1996 ( L.I. 1618)

(1) No goods shall be brought into a free zone for delivery unless the delivery is to a licensed developer or enterprise.

(2) Exemption from import duties and similar charges on goods for delivery in a free zone shall not be granted to any person other than a licensed developer or enterprise or his authorised agent.

(3) Customs documents relating to the importation or delivery of goods to a free zone shall bear the licence number of the licensed enterprise and a declaration that the goods are intended for delivery within the zone.

Regulation 285— Movement Into and Out of Free Zone. Regulation 24 of L.I. 1618

(1) No person shall:

(a) leave a free zone for any part of the national customs territory;

(b) enter a free zone from the national customs territory;

(c) remove or be concerned in the removal or bringing in of any vehicles between a free zone and any part of the national customs territory; or

(d) remove or be concerned in the removal or bringing in of any goods between a free zone and any part of the national customs territory except at places on the perimeters of the free zones approved for the purpose by the Free Zones Board either generally or for particular persons or particular classes of goods and during such hours as the Free Zones Board may specify.

(2) Where in respect of any particular consignment, personnel or classes of goods, the Free Zones Board:

(a) approves places other than the ordinary or the known approved places; or

(b) permits the movement of persons or vehicles between a free zone and any part of the national customs territory other than at the ordinary and known approved places; or

(c) permits the removal or bringing in of goods at hours other than the ordinary known hours specified by the Free Zones Board;

the approval or permission shall be subject to such special conditions as to security or otherwise as the Free Zones Board shall impose and all persons concerned shall comply with the conditions.

Regulation 286—Declaration of Removal of Goods. Regulation 25 of L.I. 1618

No person shall remove any goods from a free zone unless prior to the removal a declaration in Form 9 in the Fifth Schedule to these Regulations together with a completed Customs Single Administration Document (S.A.D.) has been delivered to the proper officer at the free zone and any import duties or other duties applicable have been paid to Customs or arrangements acceptable to Customs have been made for its payment.

Regulation 287—Customs Check Point. Regulation 26 of L.I. 1618

(1) A person leaving a free zone for any part of the national customs territory or entering a free zone from the national customs territory shall stop at the customs check-point and shall allow the proper officer at the check-point to examine and take an account of any goods carried or conveyed by him.

(2) A person in charge of a vehicle whether leaving a free zone for another part of the national customs territory or entering a free zone from the national customs territory shall stop at the customs check-point and shall allow the proper officer at the check-point to examine the vehicle and goods if any and take an account of any goods.

(3) A person who stops at a customs check-point shall answer such questions relating to his journey and to goods carried or conveyed by him as may be put to him by the proper officer at the check-point.

(4) A person conveying goods from a free zone into any part of the national customs territory or into a free zone from any part of the national customs territory shall carry with him a report or manifest in Form 9 or a non-traditional export form in the Fifth Schedule of these Regulations, signed by the carrier of the goods and showing—

(a) a description and quantities of the goods in each package;

(b) the names and addresses of the consignor and consignee of each package, and where the consignor or consignee listed on the document is a licensed enterprise, the number of the licence.

(5) Form 9A or a non- traditional export form shall be produced together with the goods to the proper officer at the customs check- point for inspection.

Regulation 288—Records of Movement of Goods. Regulation 27 of L.I. 1618

(1) A licensed enterprise shall keep in respect of any trade, business or manufacture carried on by it in the free zone, records and accounts in such form as the Board shall approve, and within such period as the Board shall specify, in respect of goods:

(a) brought into or removed from the free zone by it;

(b) received by it from another licensed enterprise; and

(2) Records and accounts required to be kept under sub-regulation (1) of this regulation shall be kept at the business premises of the licensed enterprise.

(3) The records together with all other books and documents containing particulars on which the records and accounts are based, shall be preserved by the licensed enterprise for as long as any of the goods to which they relate remain within the free zone and in any event for at least 5 years from the making of the record.

Regulation 289—Inspection of Goods, Records and other Documents. Regulation 28 of L.I. 1618

(1) A licensed enterprise shall at all times at the request of the proper officer allow the officer:

(a) to examine goods held by it within the free zone;

(b) to inspect and take extracts from records, trade books, accounts and other books and documents required to be kept by it under the Free Zone Act and regulations made under it.

(2) A licensed enterprise of which a request has been made for inspection under sub-regulation (1) of this regulation shall forthwith produce the documents required, allow access to the goods and shall render to the proper officer assistance to enable him examine the goods, inspect the documents and take extracts where required.

Regulation 290—Temporary Export of Goods from a Free Zone for Purposes of Processing. Regulation 29 of L.I. 1618

(1) Goods and semi processed products of a free zone enterprise may be temporarily exported out of the free zone on approval by the Commissioner for a period not exceeding three months for further processing and returned to the free zone for final processing or manufacture and eventual export.

(2) Form 10 in the Fifth Schedule to these regulations shall be used for the purposes of temporarily exporting goods and shall be completed and delivered to the proper officer at the customs check-point.

Regulation 291—Exemption of Goods from Taxes and Duties. Regulation 30 of L.I. 1618

(1) In accordance with sections 21 and 22 of the Free Zone Act 1995 (Act 504), imports and exports in transit to or from a free zone shall be exempt from customs duties, transit duties, tonnage taxes, excise duties and other direct and indirect taxes, charges and levies.

Regulation 292—Sales of 30 Percent in National Customs Territory. Regulation 31 of L.I. 1618

(1) Thirty percent of the annual production of goods and services of a free zone enterprise may be sold in the national customs territory and shall be subject to the applicable taxes and duties.

(2) Goods given free of charge to any person in a free zone and intended to be used or consumed in the national customs territory outside the free zone shall be subject to the applicable taxes and duties and shall be regarded as part of the 30% of the total annual production to be sold in the national customs territory.

PART VIII—ARMS AND AMMUNITION

CONTROL OF IMPORTS AND EXPORTS AND PORTS OF ENTRY

Regulation 293—Control of Imports and Exports. Section 5 of the Arms and Ammunition Decree 1972 (NRCD 9)

(1) No person shall import or export any arms or ammunition (including explosives) without the prior consent in writing of the President.

(2) The President may issue a permit to any person authorising him to import or export the arms or ammunition (including explosives) specified therein, subject to such conditions and restrictions as the President may think fit to impose.

Regulation 294—Prescribed Ports of Entry

The ports specified in the Sixth Schedule to these Regulations shall be prescribed ports or entry and exist for the purposes of section 7 of the Arms and Ammunition Act 1962.

Regulation 295—Importation by Post. Regulation 5 of L.I. 200

(1) The importation of ammunition by post is prohibited; and any ammunition so imported may, together with any packages and wrappings containing the same, be detained by the Postmaster, and shall be liable to forfeiture at the discretion of the Commissioner.

(2) Any article forfeited under the preceding sub-regulation shall be dealt with in such manner as may be prescribed, or, in the absence of any such prescription, in such manner as the Minister for the Interior may direct.

Regulation 296—Machines for Reloading Cartridges. Regulation 7 of L.I. 200

No person shall import into Ghana any implement appertaining to the reloading of shot gun cartridges.

PUBLIC WAREHOUSES

Regulation 297—Prescribed Warehouses. Regulation 8 of L.I. 200

The Public Warehouses specified in Form C in the Seventh Schedule to these Regulations shall be prescribed warehouses for the purposes of the Arms and Ammunition Act 1962 to the extent specified therein.

Regulation 298—Hours of Landing. Regulation 9 of L.I. 200

No firearms or ammunition shall be landed in Ghana except between the hours of 8 a.m. and 4 p.m. of any weekday, unless the officer-in-charge of the port permits in writing the landing thereof at other times.

Regulation 299—Supervision of Landing. Regulation 10 of L.I. 200

(1) No firearms or ammunition shall be landed except in the presence of the proper officer.

(2) Application for the landing of firearms or ammunition shall be made by the importer to the officer-in-charge at the port of landing to detail an officer to supervise the landing.

Regulation 300—Conveyance and Storage. Regulation 11 of L.I. 200

The importer shall at his own expense convey all firearms and ammunition under customs escort into the Public Warehouse appointed for the purpose at or for the port of importation immediately after the same have been landed and the Customs duties thereon paid; and he shall forthwith store the same in the manner directed by the proper officer of the Public Warehouse.

Regulation 301—Tarpaulins Smoking. Regulation 12 of L.I. 200

All ammunition conveyed to or from a Public Warehouse in a cart, truck, lorry, or other means of conveyance shall be covered with tarpaulin; and no person shall smoke in or near any such conveyance.

Regulation 302—Entry of Firearms. Regulation 13 of L.I. 200

All firearms and ammunition shall be entered before the same are deposited in a Public Warehouse.

Regulation 303—Production of Entry Documents Regulation 13 of L.I. 200

The importer shall, before depositing any firearms or ammunition in a Public Warehouse, produce to the proper officer a copy of the Customs bill of entry and a receipt for the Customs duties where applicable.

Regulation 304—Packing. Regulation 15 of L.I. 200

(1) All gunpowder deposited in a Public Warehouse shall be securely packed in such a manner as to prevent leakage.

(2) If gunpowder which is not securely packed shall be presented for storage, or if any keg or other package becomes insecure whilst stored in a Public Warehouse, it shall be lawful for the proper officer to compel the importer or his agent forthwith to take efficient steps to remedy the defect, and, if the importer or his agent shall fail to do so, the gunpowder shall be confiscated and dealt with in such manner as the Minister of Interior may direct.

Regulation 305—Store Ledger. Regulation 16 of L.I. 200

Every officer in charge of a Public Warehouse shall keep a store ledger, in which he shall enter at the end of each day the quantity and description of firearms and ammunition deposited and withdrawn, the name of the person depositing or withdrawing such firearms and ammunition, and the amount of storage rent which he has received for the same, and the name of the ship by which the same was imported, and the number and date of the bill of entry passed for the same.

Regulation 306—Storage Rent. Regulation 17 of L.I. 200

Subject to the provisions of regulation 306, the storage rent of any firearms or ammunition shall be payable at the time of the withdrawal of the same; and each shipment of firearms or ammunition shall be stored and kept separately; the storage rent being paid on each shipment from the date of storing.

Regulation 307—Confiscation of Firearms, etc., not Duly Withdrawn. Regulation 18 of L.I. 200

(1) If any firearms or ammunition shall not have been withdrawn from a Public Warehouse at the expiration of one year from the date of the deposit thereof, the officer in charge of the warehouse shall give one month's notice in writing to the importer or his agent (and, in their absence, such notice shall be left at the last known place of abode or business of such importer or agent) to withdraw the same, if the firearms or ammunition may lawfully be withdrawn, or to pay the duties and or the rent due thereon, if the firearms or ammunition may not lawfully be withdrawn.

(2) If the firearms or ammunition be not withdrawn, or if the duty and or rent due thereon be not paid, as the case may be, at the expiration of the period named in the notice, then and in either such case the firearms or ammunition as may not lawfully be withdrawn shall be confiscated, and shall be dealt with as the Minister of Interior may direct:

Regulation 308—Damp. Regulation 19 of L.I. 200

Packages containing ammunition shall be stored at such distance from the wall and floor as to allow a free circulation of air and to prevent their being affected by damp.

Regulation 309—Rolling Kegs. Regulation 20 of L.I. 200

Packages containing gunpowder shall not be rolled along the floor of a Public Warehouse.

Regulation 310—Opening Kegs. Regulation 21 of L.I. 200

Kegs or cases containing ammunition shall not be opened in the Public Warehouse.

Regulation 311—Entry/Nailed Boots. Regulation 22 of L.I. 200

No person shall enter a Public Warehouse unless accompanied by the officer in charge of the Public Warehouse, and no person shall wear boots or shoes with iron nails in a Public Warehouse in which gunpowder is stored.

Regulation 312—Combustible Materials Regulation 23 of L.I. 200

No person shall enter a Public Warehouse in which gunpowder is stored having any article of a combustible nature in his possession, such as matches, fuses, or the like.

WITHDRAWALS FROM PUBLIC WAREHOUSES

Regulation 313—Delivery. Regulation 24 of L.I. 200

The officer in charge of Public Warehouse shall not deliver any firearms or ammunition out of the warehouse except to the person duly authorised to withdraw the same or to the agent of such person.

Regulation 314—Withdrawal Order. Regulation 25 of L.I. 200

The authority to withdraw firearms and ammunition from a Public Warehouse may be in the form set out in Form D in the Seventh Schedule to these Regulations

Regulation 315—Payment of Rent. Regulation 26 of L.I. 200

The officer in charge of a Public Warehouse shall not deliver any firearm or ammunition out of the warehouse unless all storage rent due upon the same is first paid.

Regulation 316—Hours of Withdrawal. Regulation 27 of L.I. 200

No firearms or ammunition shall be withdrawn from a Public Warehouse except between the hours of 8 a.m. and 4 p.m. of any weekday.

EXAMINATION OF STOCK AND BOOKS

Regulation 317—Stocktaking. Regulation 28 of L.I. 200

There shall be an examination, once or more in every month, of the stock and books of each Public Warehouse for the purpose of verifying the stock on hand with the balance as shown by the books posted from the bills of entry.

Regulation 318—Certificate of Examination. Regulation 29 of L.I. 200

A statement showing the exact quantity found to be on hand by the examining officer of all firearms and ammunition with a certificate that the quantities of the stock found agree with the balances shown by the book, and that the amount of duties, taxes (if any) and storage rent due have been collected and accounted for, shall, in the form set out in Form E in the Seventh Schedule to the Regulations, be forwarded to the Commissioner immediately after the completion of every such examination. A copy of such certificate shall also be placed in the store ledger.

Regulation 319—Duties of Examining Officer. Regulation 30 of L.I. 200

(1) The examining officer shall for the purposes of verifying the collection of duties, taxes (if any) and storage rent ascertain that every importation of firearms and ammunition as shown by the day book have been duly posted up in the store ledger, and that the duties, taxes (if any) and rent have been collected and entered in the cash book.

(2) The examining officer shall also see that the duties, taxes (if any) and rent collected, as shown by the cash book, have been duly paid into the Consolidated Fund at the end of each month; the appropriate entry documents and payment receipt numbers being duly entered in the cash book.

Regulation 320—Warehousing Rates. Regulation 31 of L.I. 200

The rates for warehousing firearms and ammunition in a Public Warehouse shall be as set out in Form F in the Seventh Schedule to these Regulations.

PRIVATE WAREHOUSES

Regulation 321—Application of Regulations. Regulation 32 of L.I. 200

Private warehouses shall only be licensed and used to the extent and under the limitations declared in these Regulations.

Regulation 322—Classes of Warehouses. Regulation 33 of L.I. 200

Private warehouses shall be of two classes:

(a) first class private warehouse; and

(b) second class private warehouse.

Regulation 323—What Goods may be Stored in Each Class. Regulation 34 of L.I. 200

(1) Firearms, cap guns, and dane guns, may be stored in private warehouses of either class; but no gunpowder or other dangerous ammunition shall be stored or placed in any private warehouse other than a first class warehouse.

(2) The expression "dangerous ammunition" includes all ammunition which the prescribed authority shall consider dangerous for the purposes of this Part in respect of its composition.

Regulation 324—Warehouse Licences. Regulation 35 of L.I. 200

Licences to keep a private warehouse may be in the form set out in Form G in the Seventh Schedule to these Regulations, and a fee of five hundred thousand cedis shall be payable therefor.

Regulation 325—Warehouses to Comply with Regulations. Regulation 36 of L.I. 200

No licence to keep a private warehouse shall be granted under section 10 of the Arms and Ammunition Act 1962, unless the said warehouse, in addition to complying with the requirements of that section, complies also with the requirements hereinafter in these Regulations declared with respect to private warehouses.

Regulation 326—Construction. Regulation 37 of L.I. 200

(1) All private warehouses shall be of substantial construction, and shall be made secure against unlawful entry.

(2) In the case of first class private warehouses, the following special provisions shall apply:

(a) Detailed plans and specifications shall be submitted to and approved by the District/Municipal Engineer before the construction of any store is commenced. In these plans and specifications the means of ventilation and lighting shall be clearly shown, and a statement furnished of the maximum quantity of gunpowder or other dangerous ammunition for which the private warehouse is proposed to be licensed.

(b) The warehouse shall be an isolated building.

(d) Partitions and shelves shall be of timber, with all nails and screws countersunk and the holes filled.

Regulation 327—Limitation of Quantities Stored. Regulation 38 of L.I. 200

There shall be set out in every licence the quantity of gunpowder and/or dangerous ammunition, which may be stored or placed in the first class private warehouse licensed.

Regulation 328—Smoking/Fires. Regulation 39 of L.I. 200

No smoking shall be allowed in or near any part of any first class private warehouse; nor shall any fire be allowed in or near the same.

Regulation 329—Combustibles. Regulation 40 of L.I. 200

No material such as charcoal, cotton-rags, or waste, shall be admitted into any first class private warehouse, except for immediate use; and the same shall be removed immediately after such use.

Regulation 330—Nailed boots/Combustible Materials Regulation 41 of L.I. 200

No person shall enter any first class private warehouse with boots or shoes having iron nails, nor shall anybody carry or have about him whilst in any first class private warehouse any fire, matches, or any substance or article likely to cause explosion or fire.

Regulation 331— Shrubs and Weeds. Regulation 42 of L.I. 200

No vegetable growth, shrubs, or weeds, shall be allowed within a distance of twenty-five metres from any first class private warehouse.

Regulation 332—Opening Packages. Regulation 43 of L.I. 200

If it should be necessary to open a package containing gunpowder or other dangerous ammunition, care should be taken to remove it to a safe distance from any first class private warehouse; and it shall be opened and enclosed with great care.

Regulation 333—Avoidance of Concussion. Regulation 44 of L.I. 200

Care shall be taken to prevent concussion in the storage of gunpowder or other dangerous ammunition in any first class private warehouse.

Regulation 334—Repairs. Regulation 45 of L.I. 200

Whenever it is necessary to repair any first class private warehouse, all gunpowder and other dangerous ammunition shall be removed to a safe distance therefrom until the repairs are completed.

Regulation 335—Inspection. Regulation 46 of L.I. 200

All private warehouses shall be open without let or hindrance to inspection by the Commissioner, any officer not below the rank of Assistant Collector, or any police officer not below the rank of Assistant Superintendent.

Regulation 336—Person in Charge. Regulation 47 of L.I. 200

For the purposes of section 11 of the Arms and Ammunition Act 1962, the expression "person in charge" includes the holder of the licence under regulation 324 to keep the private warehouse and also the agents of such holder.

Regulation 337—Applications to Withdraw. Regulation 48 of L.I. 200

Applications under section 12 of the Arms and Ammunitions Act 1962, to withdraw arms, firearms, or ammunition from a private warehouse may be in the form set out in Form H in the Seventh Schedule to these Regulations.

Regulation 338—Licence to Withdraw. Regulation 49 of L.I. 200

Licences under section 12 of the Arms and Ammunition Act 1962, to withdraw arms, firearms or ammunition from a private warehouse may be in the form set out in Form J in the Seventh Schedule to these Regulations.

Regulation 339—Permits to Purchase or Use Ammunition. Regulation 50 of L.I. 200

For the purposes of section 12 of the Arms and Ammunition Act 1962, permits to purchase or use ammunition may be in the form set out in Form K in the Seventh Schedule to these Regulations; and the prescribed authority may issue such permits subject to such terms and conditions as he may in any case consider necessary or desirable.

Regulation 340—Stock and Sales Book to be Kept by Licensee of Private Warehouse. Regulation 51 of L.I. 200

(1) Every person licensed to keep a private warehouse shall enter in a book to be kept by him in duplicate for that purpose, and in the form set out in Form L in the Seventh Schedule to these Regulations:

(i) an account of all gunpowder which he has from time to time in his possession and

control, entering under its true date every addition thereto, and the name of the ship by which the same was imported if imported by the licensee, or the name and address of the person from whom he purchased the same;

(ii) the name and place of residence of every person purchasing or otherwise receiving gunpowder, dealt in by him;

(iii) the status, whether as a chief or otherwise, of every such person, and if a chief, the place or area under his authority;

(iv) the description and quantity of the gunpowder sold or delivered to every such purchaser or other person, together with the true date of such sale or delivery;

(v) the number, date and the district of issue of the permit granted under section 12 of the Arms and Ammunition Act 1962, in pursuance whereof such sale was made.

(2) The book shall be open during normal business hours to inspection by the Commissioner, any officer of Customs not below the rank of Assistant Collector or any police officer not below the rank of Assistant Superintendent, who may take copies of all entries therein contained.

(3) The duplicate copy of the book shall, when the book is completed, be transmitted to the District Chief Executive of the district in which the private warehouse is situate.

Regulation 341—Penalty for Failure to Keep such Book. Regulation 52 of L.I. 200

If any person so licensed omits or fails to keep a stock and sales book as described in the immediately preceding regulation, or to make therein all entries as are hereby required, or if any person prevents or obstructs the inspection of such book, or makes a false entry therein, or fails to deliver any duplicate which he may be required to deliver as aforesaid, he shall be guilty of an offence under the Arms and Ammunition Act 1962.

Regulation 342—Posting Regulations. Regulation 53 of L.I. 200

A copy of regulations 321 to339 and of these regulations shall be posted or hung up where they can most conveniently be seen and read in or at each private warehouse.

Regulation 343—Endorsement of Permits. Regulation 54 of L.I 200

The officer in charge of a Public Warehouse and any person licensed to keep a Private Warehouse shall endorse every permit with the weight of gunpowder withdrawn in pursuance thereof and shall return the same to the withdrawer.

Regulation 344—Power to Inspect Licences and Permits. Regulation 55 of L.I. 200

The proper officer, and any Police officer shall have a right to demand production of any licence or permit, and to take a copy of all entries therein contained.

PART IX—DESIGNATION OF PORTS

Regulation 345—Customs Sea and Inland Ports New insertion

The Ports and Habours Authority (GPHA) may, with the concurrence of the Commissioner subject to such conditions as they may think fit, by executive instrument designate sea and inland ports to be places for the landing or departure of ships, vehicles and trains for the purpose of the enactment for the time being enforce relating to the service.

Regulation 346— Customs and Excise Airports. Regulation 85 of Civil Aviation Regulations 1996 (L.I. 1617)

The Civil Aviation Authority may, with the concurrence of the Commissioner subject to such conditions as they may think fit, by executive instrument designate an aerodrome to be a place for the landing or departure of aircraft for the purpose of the enactments for the time being in force relating to customs.

PART X—GHANA CUSTOMS MANAGEMENT SYSTEM (TRADENET)

Regulation 347—Application through Trade Net. Regulation 1 of Customs, Excise And Preventive Service (Automation) Regulations, 2002, (L.I.1704).

(1) Any person who intends to transact business through the TradeNet with the Service shall apply to the Commissioner.

(2) The application shall be in such form as the Commissioner shall determine and shall state;

(a) the full name and address of the applicant;

(b) the location of the computer system of the applicant;

(d) the full name and designation of each of the persons authorised to operate the computer together with the appropriate login identification; and

(e) such other particulars as the Commissioner may determine.

(3) Where the application is made by an agent or broker, it shall be accompanied with a list of persons for whom the agent acts as agent or broker together with the particulars in such manner and in such form as may be approved by the Commissioner.

Regulation 348—Approval of Computer System. Regulation 2 of L.I. 1704

(1) The Commissioner shall approve the computer system of the applicant if satisfied that it meets the requirement of the Service.

(2) The approval of the system shall be signified in writing or electronically by the Commissioner.

Regulation 349—Change of Particulars. Regulation 3 of L.I. 1704

Where there is a change in the particulars provided in sub-regulation (2) and (3) of regulation 347, the applicant shall notify the Commissioner in writing or electronically as soon as the change occurs.

Regulation 350—Mode of Electronic Declaration. Regulation 4 of L.I. 1704

(1) An electronic declaration made by a TradeNet user to the Commissioner shall be made by electronic data interchange from an approved computer system to the GCMS computer through the TradeNet.

(2) A person shall not effect an electronic declaration unless it is made:

(a) from an approved computer system using the TradeNet software;

(b) by a TradeNet user or the employee of the user, duly authorised to make the declaration after the user or employee has been identified by entering into the computer a personal login and password; and

(3) Where the TradeNet user is an agent or broker, the agent or broker shall not make an electronic declaration on behalf of any person unless the provisions in sub-regulation (3) of regulation 347 have been complied with.

(4) The TradeNet user shall be solely responsible for the login and password and consequences arising from its use or misuse.

(5) Where any declaration through the TradeNet is made using the computer system of a TradeNet user, it shall be deemed to have been made by the TradeNet user.

(6) Where an electronic declaration sent through the TradeNet has been rejected, the TradeNet user shall receive an electronic response from the Commissioner giving reasons for the rejection of the declaration.

Regulation 351—Retention of Records. Regulation 5 of L.I. 1704

(1) The TradeNet user shall keep:

(a) hard copies of the electronic declarations;

(b) the specified documents in respect of those goods;

(c) a data log which provides a complete historical record of data interchanged as they are sent and received; and at the business premises of the TradeNet user for a period of five years from the date the declaration was first made.

(2) The Commissioner may require the submission by a TradeNet user of the original documents and the hard copy of the electronic declaration signed by the TradeNet user.

(3) The hard copy of the electronic declaration shall be:

(a) in such form as may be approved by the Commissioner; and

(b) obtained from and endorsed by an organisation approved by the Commissioner.

Regulation 352—Submission of Manifest or Report. Regulation 6 of L.I. 1704

(1) Where a manifest or report is required to be submitted to the Commissioner under sections 93, 94 and 95of the Customs, Excise and Preventive Service (Management) Act, 2003 (Act…), it shall be submitted electronically through the TradeNet by the TradeNet user.

(2) The Commissioner may require that a hard copy of the manifest or report be submitted within such time as specified by the Commissioner.

Regulation 353—Validation of Electronic Declaration. Regulation 7 of L.I. 1704

Where an electronic declaration sent to the TradeNet has been validated and duties and other taxes duly paid:

(a) the goods specified shall be deemed to have been entered for the purposes of section 107 of the Act … and;

(b) the declaration shall be deemed:

(i) to be the bill of entry in respect of those goods, duly validated, or

(ii) to be the entry in respect of those goods for the purposes of the Value Added Tax Act, 1998 (Act 546) and the Act.

Regulation 354—Prohibition of Declaration other than Electronically. Regulation 8 of L.I. 1704

(1) No TradeNet user shall personally or on behalf of any other person acting as agent or broker submit a bill of entry under the Act or under Act 546 to the Commissioner otherwise than by electronic declaration unless authorised to do so by the Commissioner.

(2) The Commissioner shall direct that every bill of entry submitted under the Act otherwise than through the TradeNet shall be submitted electronically through the TradeNet as from a date to be notified in writing by the Commissioner.

Regulation 355—Inspection. Regulation 9 of L.I. 1704

The Commissioner or an officer designated by the Commissioner may enter the business premises of a TradeNet user to require the TradeNet user or any authorised employee of the TradeNet user:

(a) to retrieve an electronic declaration on a consignment of goods and submit a print out of the declaration;

(b) to produce the specified documents relating to the goods;

(c) to retrieve the data log relating to a specified period and submit a print out certified by the TradeNet user as correct;

(d) to retain a document or record and take copies or extracts from it; and

(e) to require any person on the premises to give assistance to the inspector and answer questions orally or in writing.

Regulation 356—Cessation of Business. Regulation 10 of L.I. 1704

A TradeNet user who ceases to carry on business shall:

(a) immediately notify the Commissioner in writing of the cessation; and

(b) make available to the Commissioner or an authorised officer the documents specified in sub-regulation (1) of regulation 350.

Regulation 357—Evidence of Electronic Declaration. Regulation 11 of L.I. 1704

Subject to section 300 of the Act, a print out or hard copy of an electronic declaration may be used as evidence in court.

Regulation 358—Processing fee. Regulation 12 of L.I. 1704

(1) The Minister shall determine the fee to be charged as processing fee by a TradeNet.

(2) The Minister may exempt individuals, organisations and agencies from the payment of processing fees.

Regulation 359—Offences. Regulation 13 of L.I. 1704

Any person who either

(a) changes particulars submitted in an application to transact business through the TradeNet without notifying the Commissioner; or

(b) effects an electronic declaration contrary to regulation 350 (2); or

commits an offence and is liable on summary conviction to a fine not exceeding 250 penalty units or a term of imprisonment not exceeding one year or to both.

PART XI— EXPORT AND IMPORT (PROHIBITION OF IMPORTATION)

Regulation 360–– Prohibition of Specified Goods Section 1 of Export snd Import (Prohibition of Importation) Instrument, 1999 (L I 1661; Section 1 of Export and Import (Prohibition of Importation) Instrument, 2000 (LI 1672); Export and Import (Prohibition of Importation of used LPG Cylinders) Instrument, 2001, (LI 1693).

Subject to regulation 361 the importation of the following goods is hereby prohibited—

(a) fire crackers (knock outs);

(b) display shells;

(d) ball and canister shells.

(e) poultry feet

(f) turkey tails; and

(g) Used Liquefied Petroleum Gas (LPG) Cylinders

Regulation 361–– Exemptions Section 2 of L.I. 1661

The following categories of goods are exempted from the prohibition under regulation 360—

(a) bottle rockets and missiles;

(b) floral shells;

(d) hand held fire works—sparklers, Roman candles;

(e) toys and assorted toy fire works; and

(f) single and multiple mines.

Regulation 362–– Offence Section of L.I. 1661

A person who contravenes regulation 360 (a), (b), (c), (d) commits an offence and is liable on summary conviction to a fine not exceeding ¢5 million or a term of imprisonment not exceeding one year or to both and the prohibited goods shall be liable to be seized and forfeited to the State.

PART XII—SUPPLEMENTARY

Regulation 363––Classification of Goods

Classification of goods in the Nomenclature shall be governed by the following principles:

(1) The title of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require according to the following provisions:

(2) (a) Any reference in a heading to an article shall be taken to include a reference to

that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as completed or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

(3) When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 4(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration

(4) Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

(5) In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

(6) For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rule, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

(a) (1) (2) (3)(a ) (b) (c) (4) (5) (6) (7) (8) (b) (c ) (d) (1) (2) (3) (4) (5) (6) (7) (8) (9)

Regulation 364–– Objection to Assessment (Section 128of the IR Act, 2000 (Act 592)

(1) A person who is dissatisfied with an assessment made under the H.S Code may lodge an objection to the assessment with the Commissioner within thirty days of the service of the assessment.

(2) An objection to an assessment shall be in writing and state precisely the grounds upon which it is made.

(3) The Commissioner may, upon application in writing by an objector, extend the time for lodging an objection where the Commissioner is satisfied that the delay in lodging the objection is due to the objector's absence from Ghana, sickness, or other reasonable cause.

(4) After the determination of the objection, the Commissioner may allow the objection in whole or part and amend the assessment accordingly, or disallow the objection.

(5) As soon as is practicable after allowing or disallowing an objection, the Commissioner shall serve the objector with notice of the decision.

(6) Where a decision has not been made by the Commissioner within thirty days after the objection was lodged with the Commissioner, the objector may, by notice in writing to the Commissioner, elect to treat the Commissioner as having made a decision to disallow the objection.

(7) Where an objector makes an election under subsection (6), the objector is treated as having been served with a notice of the disallowance on the date the objector's election is lodged with the Commissioner.

Regulation 365–– Appeal to Court (Section 129 of the IR Act, 2000 (Act 592)

(1) A person dissatisfied with an objection decision may appeal against the decision to the High Court.

(2) An appeal under subsection (1) shall be made by lodging a notice of appeal with the Registrar of the Court within thirty days after service of the notice of the decision.

(3) A person may lodge a notice of appeal after the date specified in subsection (2) if that person proves to the satisfaction of the Court that the delay in lodging the notice of appeal is due to that person's absence from Ghana, sickness, or other reasonable cause and that there has been no unreasonable delay on that person's part.

(4) A person who has lodged a notice of appeal with the Registrar of the High Court under subsection (2) or (3) shall, within five working days of doing so, serve a copy of the notice of appeal on the Commissioner.

(5) The High Court may confirm, reduce, increase or annul the assessment on which the decision is based or make an appropriate order.

(6) An appeal against a decision of the Commissioner shall be instituted against the Attorney-General in accordance with article 88(5) of the Constitution.

Regulation 366–– Appeal to Court of Appeal and Supreme Court (Section 130 of the IR Act, 2000 (Act 592)

(1) The Commissioner or the appellant may appeal against the decision of the High Court made under subsection (5) of section …. to the Court of Appeal on a matter of law only.

(2) An appeal against a decision of the Court of Appeal under subsection (1) shall lie as of right to the Supreme Court.

(3) An appeal under subsection (1) or (2) shall be made within thirty days after the decision to which it pertains.

Regulation 367–– Payment of Duty (Section 131of the IR Act, 2000 (Act 592)

Where the payment of a customs duty has been held over pending an objection or appeal, any duty outstanding under the assessment as determined by the Commissioner or objection on appeal shall be payable within thirty days from the date of service of the notice of the decision of the Commissioner or the date of the decision of the Court.

Regulation 368–– Establishment of Administrative Hearings Committee. (Section 8B of the Securities Industries Law 1993 (PNDCL 333).

(1) Without limiting the scope of section 8 there is hereby established an Administrative Hearings Committee of the Commission hereafter referred to in this Act as the "Hearings Committee.

(2) The Hearings Committee shall be composed of the Commissioner who shall be the chairman of the Hearings Committee and four other members of the Service appointed by the Board.

(3) The functions of the Hearings Committee are

(a) to examine and determine complaints and disputes related to, in respect of, or arising out of any matter to which this Law applies; and

(b) to perform any duty related to the function specified under paragraph (a) as may be referred to it by the Commissioner.[As inserted by Securities Industry (Amendment) Act, 2000 (Act 590) s.9]

Regulation 369––Submission of Complaint and Examination of issue (Section 8C of the Securities Industries Law 1993 (PNDCL 333).

(1) A complaint, dispute or any violation arising under this Act shall, before any redress is sought in the courts, be submitted to the Commissioner for hearing and determination in accordance with this Part.

(2) A matter to which subsection (1) applies shall be submitted in writing to the Commissioner and where it is not in writing the Commissioner shall cause the matter to be reduced into writing.

(3) The Commissionershall cause the matter to be investigated and shall unless he

(a) considers the matter to be frivolous or vexatious; or

(b) can settle the disputed matter or complaint to the satisfaction of parties concerned,

refer the matter together with the findings of the investigations to the Hearings Committee within thirty days from the date of receipt of the written complaint, dispute or violation and shall at the same time inform the complainant or persons concerned of the submission to the Hearings Committee.

(4) Subject to section …….., the Hearings Committee shall upon receipt of a complaint or any matter under this Part examine and determine the complaint or matter.

(5) The Hearings Committee shall not determine any complaint or matter which is the subject matter of an action before a court unless the parties to the action so agree. [As inserted by Securities Industry (Amendment) Act, 2000 (Act 590) s.9]

Regulation 370–– Representation Before Hearings Committee. (Section 8D of the Securities Industries Law 1993 (PNDCL 333).

A person appearing before the Hearings Committee may—

(a) make a representation to the Hearings Committee;

(b) be represented by a lawyer or other expert of his choice;

(c) produce such evidence as he considers necessary for the adjudication of the complaint or matter.[As inserted by Securities Industry (Amendment) Act, 2000 (Act 590) s.9]

Regulation 371–– Proceedings of the Hearings Committee. (Section 8E of the Securities Industries Law 1993 (PNDCL 333).

(1) Proceedings of the Committee shall be held in private unless in the interest of justice or for any sufficient cause the Committee directs the hearing to be held in public.

(2) Record the investigation shall be kept in writing.

(3) Statements made by parties shall be given on oath or affirmation.

National Media Commission (Complaints Settlement Procedure) Regulations, 1994 (LI 1587).

(4) The Hearings Committee may call such witnesses and request the production of such documents as it considers necessary to determine the issue before it.

(5) Witnesses appearing before the Hearings Committee may be paid such allowances as the Board may determine.

(6) The Hearings Committee shall give a fair hearing to all persons who appear before it and shall be guided by natural justice in its proceedings.

(7) Where a complaint is submitted to the Hearings Committee under subsection (1) of section……., the Hearings Committee shall, within a period of thirty days from the date of receipt of the complaint or matter examine and determine the complaint or matter unless there is delay caused by the complainant, his representative or witness.

(8) Except as otherwise provided in this Part the Hearings Committee shall determine the procedure for its hearings. [As inserted by Securities Industry (Amendment) Act, 2000 (Act 590) s.9]

Regulation 372–– Appeals from Decision of Hearings Committee. (Section 8G of the Securities Industries Law 1993 (PNDCL 333).

A person dissatisfied with a decision of the Hearings Committee under this Part may appeal to the High Court. [As inserted by Securities Industry (Amendment) Act, 2000 (Act 590) s. 9]

Regulation 373––Interpretation

In these Regulations, unless the context otherwise requires—

"Act …" means the Customs, Excise and Preventive Service (Management) Act, 2003;

"Act 546" means the Value Added Tax Act, 1998.

"Approval" in Part VI means approved by the Commissioner;

"Approved computer system" means the computer system of a TradeNet user operated by the TradeNet software duly approved by the Commissioner.

“Assists” means any or the following if supplied directly or indirectly, and free of charge of at reduced cost, by the buyer of imported goods for use in connection with the production or the sale for export to Ghana of the goods:

(a) materials, components, parts and similar items incorporated in the imported goods;

(b) tools, dies, moulds and similar items used in the production of the imported goods;

(d) engineering, development, artwork, design work, and plans and sketches that are undertaken elsewhere than in Ghana and are necessary for the production of the imported goods.

"beer" includes ale, stout and any other description of beer, and any liquor made or sold as a description of beer or as a substitute for beer, and which on analysis of a sample thereof at any time is found to contain more than one per centum but not exceeding ten per centum of pure alcohol by volume, but does not include pito and other similar locally brewed liquors;

"boat" means a launch, barge, lighter, canoe, surf boat, rowing boat, sailing boat and any similar floating craft not exceeding one hundred tonnes burden;

"brewer" means a brewer of beer;

"brewing book" means the brewing book to be kept in accordance with regulation 6;

"brewing" includes dissolving;

"business of customs" means the preparation, signing and presenting of documents with respect to the import and export of goods;

"Commissioner" means Commissioner of the Customs, Excise and Preventive Service;

"computer" means an electronic device that accepts data and processes it into information under a given set of instructions.

"custom house agent" means any person to whom a licence has been granted under the Act.

"dissolving" means dissolving of materials for making colouring or priming solution;

"distiller" means any person who produces spirits by the distillation of fermented spirits or by the distillation of fermented spirits or by chemical means and includes any person who rectifies, compounds, blends or methylates;

"EDI" means Electronic Data Interchange;

"Electronic Data Interchange" means the exchange of electronic structured data between two or more computers using international standard message formats;

"electronic declaration" means a declaration made electronically to the Commissioner by a TradeNet user, whether personally or on behalf of any person as agent or broker, of the particulars of a consignment of goods imported or exported or any other declaration authorised by the Commissioner in connection with the import or export of goods under the Act in such manner as specified in regulation 357; and includes a declaration of the particulars of Value Added Tax and excisable goods under Act 546 and the Act.

"factory" means premises licensed under section 211 of the Act for the manufacture of excisable goods;

"GCMS" means Ghana Customs Management System;

"Ghana Customs Management System" means the system operated by the GCMS software and the TradeNet interface and includes any reference to the GCMS computer and GCMS software;

"gravity" means the gravity as recorded in the brewing book by the brewer, or as ascertained by the officer, whichever is the higher;

"gunpowder" means common or trade gunpowder;

"licensee" means a person holding a valid licence to manufacture excisable goods issued under the Act;

"local authority" includes districts and metropolitan authorities;

"materials" includes all goods capable of being used in the manufacture of excisable goods;

"officer" means any person employed in the Customs, Excise and Preventive Service, as well as any person acting in the aid of any such person; and any person acting in the aid of an officer acting in the execution of his duty shall be deemed to be an officer acting in the execution of his duty;

"original gravity", in respect to worts, means the gravity of such worts before fermentation has commenced;

"other manufactured tobacco" means leaf tobacco prepared for smoking or used in any way other than as cigarettes and includes cigars and snuff;

"port" means any place, whether on the coast or elsewhere, appointed by the Minister by notice published in the Gazette or in the national newspapers subject to any conditions of limitations specified in such notice, to be a port for the purposes of this Act; and any customs aerodrome, whether within a port or not, shall be deemed to be a port for aircraft;

"proper officer" means any officer whose right or duty it may be to exact the performance of or to perform the act referred to;

“Service” means Customs Excise and Preventive Service;

"specified documents" means the documents specified in section 319 of the Act; and includes any authorisation, permit or other document required under Act … or any other enactment;

"small craft" includes a boat and any other floating craft of any description irrespective of its size, but shall not include any small craft owned by Government when used in the service of Government;

"still" means any apparatus or part thereof licensed by the Commissioner for the distilling of spirit;

“Sufficient information” means information that establishes the accuracy of:

(a) any amount added to the price actually paid or payable, deducted as profit or general expenses or value from further processing, or added as profit or general expenses;

(b) any difference taken into account; and

"sugar" means any saccharine substance, extract or syrup and includes any materials capable of being used in brewing except malt, maize or other unmalted corn; Provided that rice, rice grits, flaked rice, maize grits, flaked maize and other similar preparations are not to be deemed malt, maize or unmalted corn, but are to be considered materials capable of being used in brewing within the meaning of the definition of the word "sugar";

"TradeNet software" means the software approved by the Commissioner to be used in the computer of the TradeNet user for the purpose of making electronic declaration to Customs and receiving electronic responses including authorisations as appropriate;

"TradeNet user" means an agent, broker or self declarant, licensed to operate as an agent, broker or self declarant under Part … of the Act, who is an importer or exporter; and includes a manufacturer under Act 546 and Part IV (A) of the Act, who uses an approved computer system to effect electronic declarations to Customs through the TradeNet.

"TradeNet" means the EDI network system operated by an organisation approved by the Minister for processing and clearance of trade documentation and related transactions in connection with the import or export of goods under the Act and with the making of entries in respect of goods liable to VAT under Act 546 and excisable goods under Part IV (A) of the Act.

“unit price at which the goods are gold in the greatest aggregate quantity” means the unit price at which the goods concerned are sold to unrelated persons at the first commercial level after importation and, or after further processing at which the sales taken place in a total volume greater than the total volume sold at any other unit price and sufficient to establish the unit price.

"warehouse" means any place appointed by the Commissioner to be a warehouse for the security of any excisable goods and of the duty due thereon;

"wort" means the liquid obtained by dissolving sugar molasses in water or by extracting the soluble portion of malt or corn in the process of brewing, but includes any priming and colouring solution.

Regulation 374––Revocations

The following instruments are hereby revoked:—

The Customs and Excise Tariff Regulations, 1966 (L.I. 504)

Customs Regulations, 1948 (No. 7)

Customs (Amendment) Regulations, 1956 (LN 21)

Customs (Amendment) (No.3) Regulations, 1956 (LN 121)

Customs (Amendment) (No. 4 Regulations, 1956 (LN 213)

Customs Regulations (Revocation of Regulation 59), 1958 (LN 303)

Customs (Amendment) Regulations, 1959 (LN 356)

Customs (Amendment) (No. 2) Regulations, 1959 (LN 366)

Customs (Amendment) Regulations, 1960 (LI 16)

Customs (Amendment) Regulation, 1970 (LI 641)

Customs (Importation of Cinematograph Films) Order, 1948 (No. 55)

Customs (Importation of Sound Recording Tape and Unexposed Photographic Film) Order, 1956 (LN 269)

Customs Ordinance (Delegation of Powers) Order, 1954 (LN 460)

Customs Ordinance: Delegation of Powers, 1955 (LN 75)

Customs Ordinance: Delegation of Powers, 1959 (LN 115)

Folded Woven Goods (United State of America Exemption) Regulations, 1946 (No. 40)

Local Industries (Customs Duties Relief Regulations, 1960 (LI 26)

Declaration of Local Industries Order, 1960 (LI 43)

Declaration of Local Industries (No. 2) Order, 1960 (LI 62)

Local Industries (Customs Duties Relief) (Declaration) Order, 1961 (LI 109).

The Customs (Restricted Imports) Order, 1956 (LN 210)

The Excise (Beer) Regulations, 1953 (LN 430)

The Excise (Cigarettes) Regulations, 1953 (LN 431)

Petroleum Decree, 1973 (N.R.C.D. 187)

Sections 1 to 5, 15 and 22 (2) of the Arms and Ammunition Act, 1962 (Act 118).

Export snd Import (Prohibition of Importation) Instrument, 1999 (L I 1661).

Export and Import (Prohibition of Importation) Instrument, 2000 (LI 1672)

Export and Import (Prohibition of Importation of used LPG Cylinders) Instrument, 2001, (LI 1693).

SCHEDULES

First Schedule

Formula

1. Industrialised Methylated Spirits must be mixed as to every ninety-five parts by volume of spirits five parts by volume of wood naphtha and also-one half of one part by volume of crude pyridine to every one hundred parts by volume of the mixture.

2. Mineralised Methylated Spirits must be mixed as to every ninety parts by volume of spirits nine and one-half parts by volume of wood naphtha and one-half of one part by volume of crude pyridine and to every one hundred gallons of the mixture three-eighths of one gallon of mineral naptha or petroleum oil and not less than one-fortieth of an ounce by weight of powdered aniline dye (methyl violet) and so in proportion for any quantity less than one hundred gallons.

Second Schedule (custom house agents (licensing)

Third Schedule

Table 1

Degrees of gravity corresponding to degrees of spirit indication

Spirit Indication 0.0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9

0 .. .. .. .. 0.00 0.42 0.85 1.27 1.70 2.12 2.55 2.97 3.40 3.82

1 .. .. .. .. 4.25 4.67 5.10 5.52 5.95 6.37 6.80 7.22 7.65 8.07

2 8.50 8.94 9.38 9.82 10.26 10.70 11.14 11.58 12.02 12.46

3 11.90 13.34 13.74 14.22 14.66 15.10 15.54 15.98 16.42 16.86

4 17.30 17.75 18.21 18.86 19.12 19.57 20.03 20.48 20.94 21.39

5 21.85 22.30 22.76 23.21 23.67 24.12 24.58 25.03 25.49 25.94

6 26.40 26.86 27.32 27.78 28.24 28.70 29.16 29.62 30.08 30.54

7 31.00 31.46 31.93 32.39 32.86 33.32 33.79 34.25 34.72 35.18

8 35.65 36.11 36.58 37.04 37.51 37.97 38.44 38.90 39.37 39.83

9 40.30 40.77 41.24 41.71 42.18 42.65 43.12 43.59 44.06 44.53

10 45.00 45.48 45.97 46.45 46.94 47.42 47.91 48.39 48.88 49.36

11 49.85 50.35 50.85 51.35 51.85 52.35 52.85 53.35 53.85 54.35

12 54.85 55.36 55.87 56.38 56.89 57.40 57.91 58.42 58.93 59.44

ARRANGEMENT OF PARTS

FORMS

WORKING TIMES AND PAYMENT FOR EXTRA ATTENDANCE

DRAWBACKS

ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS

COASTING AND TRANSIT TRADE

SCHEDULES

FORMS

DRAWBACKS

SPIRITS

WINE

THE RECTIFYING OF SPIRITS

THE COMPOUNDING OF SPIRITS

PUBLIC WAREHOUSES

WITHDRAWALS FROM PUBLIC WAREHOUSES

EXAMINATION OF STOCK AND BOOKS

PRIVATE WAREHOUSES

Third Schedule

CIGARRETTES AND OTHER MANUFACTURED TOBACCO STOCK BOOK

Seventh Schedule

FORM C

CERTIFICATE OF EXAMINATION OF PUBLIC WAREHOUSE