Customs (Amendment) Regulations, 1985 (L.I. 1315)

Regulation 1—L.I. 1060 Amended.The Customs Regulations, 1976 (L.I. 1060) as amended are hereby further amended by the insertion immediately after regulation 136 thereof of the following new regulation :“136A. Interest Charges.Without prejudice to regulation 136 of these Regulations, there shall be levied on goods deposited in a State warehouse under section 133 of the Customs and Excise Decree, 1972 (N.R.C.D. 114) 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”. -

Procedures to Follow




Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium
Email:info@gra.gov.gh
Website:info@gra.gov.gh

Relevant Forms to Download

Not Available

Fees & Charges




Not Avaiable