PRE-CLEARNANCE PROCESSES - Manifest Process Declarant submits BOE to Customs Customs Preventive Section - Exit Verification Customs Examination (if applicable) Customs Document Verification/Compliance Declarant pays duty at bank Shipping Agent checks DO Delivery Authorised message generated Customs Gate Terminal Gate Permit-issuing Agencies inspects goods Terminal creates Waybill Terminal collects charges and issues receipt Container Inspection Terminal checks eDO Terminal creates Waybill Customs generates Delivery Allowed message Shipping Agent issues eDO Declarant requests Delivery Order (DO) from Shipping Agent
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Introduction

Customs Clearance is the process by which goods are granted permission by the Ghana Revenue Authority Customs Division (“Customs”) to enter or leave Ghana’s Customs Territory. All documentation necessary for this process may be submitted electronically through the Ghana Single Window by a registered Customs Declarant (frequently referred to as a “Clearing Agent”).

High-Level Process Description

The Customs Clearance Sub-process contains 9 basic steps:

  1. The Customs Declarant ensures that all necessary pre-clearance documentation has been processed.
  2. The Customs Declarant submits a Bill of Entry (BoE) to Customs. The duty and taxes payable are automatically calculated and a risk level assigned based on the information contained in the BoE.
  3. The Customs Declarant makes payment for duty and taxes through an authorised bank.
  4. Customs carries out a review of submitted documents. The nature of the process varies depending on risk level:
    1. Low-risk BoEs undergo “Document Verification” after which approval for clearance may be made immediately
    2. Higher-risk BoEs undergo “Compliance” after which cargo examination is mandatory
  5. A “Release Message” is created to notify the Shipping Agent that they may proceed with the processing of the Delivery Order.
  6. Customs carries out cargo examination (if required by risk level).
  7. Customs approves the cargo clearance and a “Delivery Allowed Message” is generated to notify the Terminal Operator that cargo may be released.
  8. Customs Preventive Section carries out Exit Verification before cargo physically exits the port.
  9. Customs Gate carries out a final verification before recording the “Gate Out” event.