غانا
تم التحقق في 2026-09-28 · الإصدار r2 · يحلّ محل الإصدار r1 · تمت مراجعته
القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.
البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.
اسأل البحث
Two lawful channels. (1) Small-scale gold: the Ghana Gold Board Act, 2025 (Act 1140, assented and gazetted 2 April 2025) gives the Ghana Gold Board (GoldBod) sole authority to purchase and sell gold produced by miners other than large-scale miners and to export it, and to grade, assay, weigh and value all gold produced in, brought into or exported from Ghana (s.3(2)). Licensed small-scale miners sell to GoldBod-licensed Tier 1/Tier 2 buyers and aggregators, who must pay the GoldBod published LBMA-based cedi price, issue a GoldBod-prescribed receipt and, from 1 Sept 2026, set purity by XRF. Aggregated gold reaches GoldBod, which assays and exports it. Self-financing aggregators may, under GoldBod notices of 13 July and 24 Aug 2026, sell to GoldBod-approved offtakers, refining the doré in Ghana before export from 1 Sept 2026. (2) Large-scale mines export their own doré under their mining leases (Act 703 s.46(c)); the Minister's export licence (Act 703 s.6) and L.I. 2173 regs 3-4 were repealed/revoked for gold by Act 1140 s.75, which keeps the Minister's power to license large-scale miners to purchase and deal in gold. GoldBod buys part of large-scale output under the State's pre-emption right (Act 703 s.7; Act 1140 s.3(1)(d)). Royalty is in [conflict]: Act 703 s.25 as enacted sets 3-6% of total revenue, GRA and a secondary source give 5% under Act 900 (2015), and L.I. 2517 (secondary sources) sets 5-12% by gold price for large-scale and 2% for small-scale gold from March 2026 (gh.div-conflict-royalty). Growth and Sustainability Levy 1% from 31 March 2026 (secondary). A certificate of origin for exports is issued on application by the Ghana National Chamber of Commerce and Industry; Ghanaian law asks for one only on request of Customs (Customs Act 2015 s.70(6)), so it is modelled as a conditional export step. Formal small-scale exports rose from 63.6 t (2024) to about 103 t (2025); mirror-trade data show large past smuggling.
مدى يقين هذه الصفحة
- نص القانون 29
- إرشاد رسمي 62
- مصدر ثانوي 33
- غير مؤكَّد 2
- لا مستوى ثقة مسجَّل 13
- ملاحظة الباحث 50
- محجوب 2
- غير مسجَّل 15
- نص 7
- غير مذكور 10
الجهات التنظيمية
Bank of Ghana
Central bank; buys gold for reserves (Domestic Gold Purchase Programme since 2022; Gold for Reserves); publishes the BoG Reference Rate used for GoldBod prices and FX conversion; receives FX from gold exports
- الموقع
- https://www.bog.gov.gh
لا مستوى ثقة مسجَّلEconomic and Organised Crime Office (EOCO)
Tracks illicit financial flows in the gold trade together with GoldBod
لا مستوى ثقة مسجَّلFinancial Intelligence Centre (FIC)
Receives, analyses and disseminates financial intelligence and supervises reporting entities under the Anti-Money Laundering Act, 2020 (Act 1044) (FIC home page); GoldBod licence conditions require gold licensees to file STRs and CTRs with it.
- الموقع
- https://fic.gov.gh
لا مستوى ثقة مسجَّلGhana Gold Board (GoldBod)
Sole authority to grade, assay, weigh and value gold produced in, brought into or exported from Ghana; sole buyer and seller of gold produced by miners other than large-scale miners and sole exporter of gold produced by mining companies other than large-scale mining companies (Act 1140 s.3(2)); licenses every business or related activity in the gold trading and marketing industry (ss.26-27); implements the Kimberley Process for diamonds (s.77).
- الموقع
- https://goldbod.gov.gh
لا مستوى ثقة مسجَّلغير مسجَّلGhana Revenue Authority (Customs Division and Domestic Tax Revenue Division)
Customs export clearance; income tax, withholding tax, VAT, Growth and Sustainability Levy
- الموقع
- https://gra.gov.gh
لا مستوى ثقة مسجَّلGhana Standards Authority
Calibration certificates for licensees' balances and XRF equipment (at least every 3 months)
لا مستوى ثقة مسجَّلMinerals Commission
Advises the Minister on mineral rights (reconnaissance, prospecting, mining lease, restricted mining lease, small-scale mining licence); inspectorate; register of mineral rights (Act 703 ss.100-103). Before 2025 it listed companies licensed to purchase and export gold.
لا مستوى ثقة مسجَّلMinister responsible for Mines (Ministry of Lands and Natural Resources)
Grants mineral rights, including small-scale mining licences, on Minerals Commission recommendation (Act 703 ss.5, 82); holds the State's right of pre-emption over all minerals (s.7); keeps the power to license a large-scale mining company to purchase and deal in gold (Act 1140 s.75(2)); consulted on Regulations under Act 1140 (s.73).
لا مستوى ثقة مسجَّلMinister responsible for Finance
The "Minister" of Act 1140 (s.74): gives policy directives to the GoldBod Board (s.12), consents to GoldBod borrowing (s.22), makes Regulations under Act 1140 by legislative instrument in consultation with the Minister for Mines (s.73); may permit large-scale miners to keep a foreign-exchange retention account (Act 703 s.30(2)).
لا مستوى ثقة مسجَّلOffice of the Registrar of Companies
Registers and regulates companies and other businesses (Companies Act, object of the Office). The GoldBod licence pages name it as the source of the beneficial ownership profile applicants attach.
لا مستوى ثقة مسجَّللا مصدر مسجَّلPrecious Minerals Marketing Company (PMMC), dissolved
The former state gold and diamond buyer, assayer and valuer under P.N.D.C.L. 219. P.N.D.C.L. 219 was repealed by Act 1140 s.75(1)(a); the rights, assets, liabilities, staff and contracts of the Precious Minerals Marketing Company moved to GoldBod (s.78(1)-(3)).
لا مستوى ثقة مسجَّل
القوانين
Anti-Money Laundering Act, 2020
KYC/CDD/EDD and suspicious transaction reporting to the FIC, imposed on gold licensees through GoldBod licence conditions
- المرجع
- Act 1044
- النوع
- قانون
إرشاد رسميملاحظة الباحث: [not-read] Act 1044 and the FIC guidelines are not held (queued in laws/_work/gh-fetch.tsv); obligations known from GoldBod licence conditions (KYC, CDD, EDD, STRs and CTRs to the FIC) and the FIC home page.
Income Tax (Amendment) Act, 2025
Abolished the 1.5% withholding tax on unprocessed gold from small-scale miners by redefining 'unprocessed precious mineral'
- المرجع
- Act 1129 (EY) / Act 1134 (PwC)
- النوع
- قانون
- سارٍ من
- 2025-04-02
مصدر ثانويملاحظة الباحث: Act number differs between EY (1129) and PwC (1134); text not read [conflict] gh.div-conflict-wht-asm.
Growth and Sustainability Levy (Amendment) Act, 2025
Raised the levy on gold mining companies from 1% to 3% of gross production and extended it to 2028
- المرجع
- Act 1131
- النوع
- قانون
مصدر ثانويغير مسجَّلGhana Gold Board Act, 2025
Creates GoldBod (s.1); functions incl. buying large-scale miners' gold under pre-emption (s.3(1)(d)); sole authority to grade, assay, weigh, value gold and to buy/sell/export non-large-scale gold (s.3(2)); licensing (ss.26-37); gold service providers' quarterly reports (s.43); inspection and enforcement (ss.44-49), anti-smuggling (s.49); offences (ss.63-69) and administrative penalty (s.70); Regulations by the Minister for Finance (s.73); definitions (s.74); repeals (s.75); Kimberley Process Act amendment (s.77); transition (s.78).
- المرجع
- Act 1140
- النوع
- قانون
- سارٍ من
- 2025-04-02
نص القانونملاحظة الباحث: [ocr] Read in the official scanned copy (OCR); the section and figures cited were checked against the page images.
Growth and Sustainability Levy (Amendment) Act, 2026
Reduced the levy on gold miners back to 1% after the sliding-scale royalty came in
- المرجع
- Act 1166
- النوع
- قانون
- سارٍ من
- 2026-03-31
مصدر ثانويغير مسجَّلMinerals and Mining Act, 2006
Minerals vested in the Republic (s.1); Minister's export licence (s.6 - repealed as pertains to gold by Act 1140 s.75); State pre-emption (s.7); records and reports (s.19); royalty (s.25); FX retention (s.30); mining lease rights incl. disposal under the approved marketing plan (s.46(c)); small-scale mining (ss.81-99; s.97 repealed for gold); licence to buy and deal in minerals (s.104 - repealed for gold).
- المرجع
- Act 703 (amendments listed by the Minerals Commission: Act 900 of 2015, Act 995 of 2019 - texts not held)
- النوع
- قانون
- سارٍ من
- 2006-03-31
نص القانونغير مسجَّلملاحظة الباحث: [inferred] In-force date taken from the Gazette notification date printed in the Act (31 March 2006); the Act has no separate commencement section. [not-read] Amending Acts 900 (2015) and 995 (2019) are not held; the copy held is unconsolidated.
GoldBod notice on mandatory timely booking of gold purchases
Book each purchase within 5 minutes with the financing Tier 2 buyer or aggregator; receipt showing exact time; trading hours end 8 p.m.
- النوع
- تعميم
- سارٍ من
- 2026-06-23
إرشاد رسميغير مسجَّلملاحظة الباحث: [conflict] gh.div-conflict-booking-citation: the notice cites Act 1140 "Section 64 (1) (c) and (2)", but s.64 (embezzlement of funds) has no paragraph (1)(c).
GoldBod mandatory procedures for accessing gold purchase financing through aggregators
Tier 2 buyers get GoldBod trade finance through aggregators under an agreement approved by GoldBod, backed by 10-50% security; old accounts closed by 1 Aug 2026
- النوع
- تعميم
- سارٍ من
- 2026-07-22
إرشاد رسميGoldBod licence requirements and conditions (Aggregator, Self-Financing Aggregator, Buyer Tier 1 and Tier 2, Refinery)
Eligibility, capital, fees, 12-month validity, official receipts (weight, assay results, value, seller identity; sequentially numbered), monthly reports, 5-year record keeping, KYC/CDD/EDD and STR/CTR under Act 1044, OECD Due Diligence Guidance, official price, display of licence; GoldBod may vary the conditions by website publication
- النوع
- إرشاد
- سارٍ من
- 2025-04-23
إرشاد رسميغير مسجَّلملاحظة الباحث: Web pages, not gazetted: Act 1140 s.27(2) requires the terms and conditions of licence categories to be published in the Gazette; no Gazette publication was found.
GoldBod official gold pricing regime (LBMA AM/PM x BoG Reference Rate) and pricing threshold notice
Buyers must pay only the GoldBod published price: LBMA Gold Price AM (published 10:30) or PM (15:00) converted at the Bank of Ghana Reference Rate (regime notice dated 23 June 2026, effective 1 July 2026); ceiling = published price + approved rate-gap bonus for licensed miners + up to GHS 30 of the Tier 2 buyer's commission (threshold notice dated 23 June 2026, effective 24 June 2026); breach of the threshold stated to be an offence under Act 1140 s.63(1)(c) and (2)
- النوع
- تعميم
- سارٍ من
- 2026-07-01
إرشاد رسميGoldBod directive on mandatory local refining of gold doré before export (dated 24 Aug 2026)
Doré bought by self-financing aggregators for approved offtakers must be refined in Ghana, at a GoldBod-approved or designated refinery, before export
- النوع
- تعميم
- سارٍ من
- 2026-09-01
إرشاد رسميغير مسجَّلGoldBod compliance notice: onboarding guidelines and trading procedure for self-financing aggregators and their offtakers
Offtaker KYC/AML approval, FX remittance converted at BoG reference rate, 24-hour receipt of funds, export request, GoldBod assay and verification
- النوع
- تعميم
- سارٍ من
- 2026-07-13
إرشاد رسميغير مسجَّلGoldBod Compliance Notice on mandatory use of XRF to determine gold purity (dated 17 Aug 2026)
XRF replaces the water-density method as the standard basis for the purity of all gold doré purchased by GoldBod and its licensed buyers; XRF records kept; where no XRF is available, purchase at a purity discount of at least 0.5% pending GoldBod XRF assessment; aggregators to deploy XRF to their Tier 1/Tier 2 buyers; purity differential between XRF reports within +/-0.05%
- النوع
- تعميم
- سارٍ من
- 2026-09-01
إرشاد رسميMinerals and Mining (General) Regulations, 2012
Made by the Minister for Mines under Act 703 s.110 (20 March 2012). Reg 3: a mining-lease holder's licence to export, sell or dispose of gold (Form Two; refining contract and sales and marketing agreement; pre-shipment particulars and sampling by a government-designated laboratory; certified refinery returns within 30 days; monthly and annual returns) and reg 4: licence for other persons to purchase and export - both revoked as pertains to gold by Act 1140 s.75(3). Still in force for gold: reg 8 (records), reg 23 (mining lease holder's monthly report within 15 days after month end, incl. minerals won, quantities sold, revenue, royalties), reg 25 (small-scale licence holder's half-yearly and annual reports).
- المرجع
- L.I. 2173
- النوع
- لائحة
- سارٍ من
- 2012-03-20
نص القانونملاحظة الباحث: [ocr] Read in full in the Minerals Commission scan (OCR); regs 1 and 3 and the signature page checked against the images. [unconfirmed] The printed "Entry into force" line is blank; the date given is the date made and gazetted (20 March 2012), not a confirmed commencement.
Minerals and Mining (Royalties) Regulations, 2025
Sliding-scale gold royalty 5-12% by price band for non-small-scale gold; 2% flat for small-scale gold (secondary sources)
- المرجع
- L.I. 2517
- النوع
- لائحة
- سارٍ من
- 2026-03-10
مصدر ثانويغير مسجَّلمحجوبملاحظة الباحث: [not-read] Instrument text not obtained: the GhTaxClub copy refused WebFetch (robots/connect timeout) and is queued for the Mac host; the gazetted copy is requested. Laid before Parliament 19 Dec 2025 (MyJoyOnline); TaxLawGH gives 10 March 2026 as commencement, Graphic says it "became law on March 9". [conflict] gh.div-conflict-royalty: its rates fall outside the 3-6% band of Act 703 s.25 as enacted.
Precious Minerals Marketing Corporation Act, 1989
Constituted PMMC, the former state buyer and exporter of small-scale gold
- المرجع
- P.N.D.C.L. 219
- النوع
- قانون
- أُلغي في
- 2025-04-02
نص القانونملاحظة الباحث: Repeal read in Act 1140 s.75(1)(a); P.N.D.C.L. 219 itself not held.
Value Added Tax Act, 2025
VAT; exports zero-rated
- المرجع
- Act 1151
- النوع
- قانون
مصدر ثانويCustoms Act, 2015
Customs clearance of exports; origin rules: s.70(3) goods wholly obtained in a country originate there; s.70(5)-(6) the Commissioner-General may require proof of an origin declared, and a person shall provide an invoice declaration of origin or, where applicable, a Certificate of Origin to the proper officer on request.
- المرجع
- Act 891
- النوع
- قانون
نص القانونغير مسجَّلملاحظة الباحث: Section 70 read verbatim on GhaLII (WebFetch); the rest of the Act, incl. the export-entry sections, not read. The official GRA PDF is queued (gh-fetch.tsv).
Income Tax Act, 2015
Withholding tax schedule (GRA lists 3% on payments for unprocessed precious minerals)
- المرجع
- Act 896
- النوع
- قانون
إرشاد رسميملاحظة الباحث: Act text not read; rate from the GRA web page, which may be out of date [conflict] gh.div-conflict-wht-asm: the GRA page (read in full 2026-09-28) still lists 3% for "Payments for unprocessed precious minerals".
Minerals and Mining (Amendment) Act, 2015
Amends Act 703; secondary and GRA sources attribute to it the current wording of s.25 (royalty 5% of total revenue). Text not held.
- المرجع
- Act 900
- النوع
- قانون
مصدر ثانويغير مسجَّلملاحظة الباحث: [not-read] Act 900 is a scanned PDF on mincom.gov.gh with no text layer; queued for download and OCR (laws/_work/gh-fetch.tsv). [summary] The 5% and the link to s.25 come from a summarised read of ClientEarth and the GRA royalty page. [conflict] gh.div-conflict-royalty.
القوانين المتعلقة بـالذهب في غانا
من مكتبة القوانين: القوانين الموسومة بهذه السلعة مع مصادرها. ليست نتائج بحث؛ الأقسام أعلاه هي النتائج.
الإجراءات
Small-scale miner extracts gold and sells it to a GoldBod-licensed buyer
ينطبق عندما: country is the origin; small-scale (ASM) gold
القناة: GoldBod channel (small-scale gold)
- الاستخراج
Mine and concentrate ore on the licensed small-scale area
- من
- Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
نص القانونالأساس القانوني: Minerals and Mining Act, 2006 (Act 703), ss.82-83
ملاحظة الباحث: Licence requirement read in Act 703 s.82(1) and operations in s.93; the ore/concentrate states are general ASM practice.
- المعالجة
Amalgamate with mercury bought from an authorised mercury dealer, then burn off the mercury to recover sponge gold
- من
- Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
نص القانونالأساس القانوني: Minerals and Mining Act, 2006 (Act 703), s.96
ملاحظة الباحث: s.96 allows a small-scale miner to buy "the quantities of mercury that may be reasonably necessary" from an authorised mercury dealer; the amalgam and retort states are industry practice, not in the Act.
- المعالجة
Melt sponge into a small unstamped doré bar (often done at the buyer's premises)
- من
- Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
إرشاد رسميملاحظة الباحث: GoldBod directives call the purchased product 'gold doré'; who melts it is not stated
- الفحص
Weigh on calibrated balances and set purity by XRF (from 1 Sept 2026 the water-density method is no longer definitive; without XRF the doré is bought at a purity discount of at least 0.5% and GoldBod's later XRF assessment is final; successive XRF reports on the same gold must agree within +/-0.05%)
- من
- Tier 2 licensed gold buyer
- مع
- Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
- يُصدر
- XRF purity measurement record
إرشاد رسميالأساس القانوني: GoldBod XRF directive
- التسعير
Price at the GoldBod published price for the current window (LBMA AM at 10:30 / PM at 15:00, converted at the BoG Reference Rate), plus any approved rate-gap bonus for licensed miners and at most GHS 30 of the Tier 2 buyer's commission
- من
- Tier 2 licensed gold buyer
إرشاد رسميالأساس القانوني: GoldBod pricing notices of 23 June 2026; Ghana Gold Board Act, 2025 (Act 1140), s.63(1)(c) and (2) (knowing failure to comply with licence terms), as cited by the threshold notice
- الدفع
Pay the miner and immediately issue the official GoldBod-prescribed receipt showing the exact time of purchase
- من
- Tier 2 licensed gold buyer
- مع
- Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
- يتطلب
- Tier 2 buyer licence; XRF purity measurement record
- يُصدر
- GoldBod-prescribed receipt to the miner
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.67(1): a GoldBod licensee may purchase gold from the local gold trading sector only from GoldBod, a miner or a GoldBod licensee; s.63(1)(f)
- الإبلاغ
Book the purchase with the financing Tier 2 buyer or aggregator within 5 minutes, by phone, text or another approved channel
- من
- Tier 2 licensed gold buyer
- يتطلب
- GoldBod-prescribed receipt to the miner
- يُصدر
- Purchase booking with the financing Tier 2 buyer or aggregator (within 5 minutes)
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod compliance notice on timely booking (23 June 2026)
ملاحظة الباحث: [conflict] gh.div-conflict-booking-citation: the notice cites Act 1140 "Section 64 (1) (c) and (2)", which does not exist (s.64 is about embezzlement of funds and has no (1)(c)); the article is therefore left out. [inferred] A breach is at least a failure to comply with licence conditions (s.63(1)(c)).
Tier 1 to Tier 2 to aggregator, moved by licensed bullion van
ينطبق عندما: country is the origin; small-scale gold
القناة: GoldBod channel (small-scale gold)
- الدفع
Sell gold bought from miners to a licensed Tier 2 buyer, against a GoldBod-prescribed receipt
- من
- Tier 1 licensed gold buyer
- مع
- Tier 2 licensed gold buyer
- يتطلب
- Tier 1 buyer licence; GoldBod-prescribed receipt to the miner
- يُصدر
- GoldBod-prescribed receipt for an onward sale
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.67(1)
- الدفع
Sell to a licensed aggregator at the official price, against a GoldBod-prescribed receipt
- من
- Tier 2 licensed gold buyer
- مع
- GoldBod-licensed aggregator
- يتطلب
- Tier 2 buyer licence; Purchase booking with the financing Tier 2 buyer or aggregator (within 5 minutes)
- يُصدر
- GoldBod-prescribed receipt for an onward sale
إرشاد رسميالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.67(1)
- النقل
Carry gold between buying points and to GoldBod by licensed bullion van with the necessary documentation and authorisation; no tampering with quantity or purity, no diversion (transporting cash or gold other than by licensed bullion van is a material breach of aggregator licence conditions)
- من
- Licensed bullion van operator
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.66(1)
- العناية الواجبة
Record supplier and lot under GoldBod's unique ID system and hold KYC on suppliers
- من
- GoldBod-licensed aggregator
- يُصدر
- Unique supplier and lot ID; Supplier onboarding KYC (documents, beneficial ownership, site verification)
إرشاد رسمي
Export proceeds: GoldBod FX sales and large-scale miners' repatriation
ينطبق عندما: country is the origin
- الدفع
Sell FX from gold exports to commercial banks (spot and funded forwards) and supply the rest to the Bank of Ghana for reserves under GANRAP (from 3 Aug 2026; Aug 2026: US$668.21m to banks, US$646.59m to BoG)
- من
- Ghana Gold Board (state buyer and exporter)
- مع
- Commercial bank in Ghana
- يُصدر
- FX sale confirmation (spot or funded forward)
إرشاد رسميغير مسجَّل - الدفع
Repatriate export proceeds through sales of FX and bullion to the Bank of Ghana and transfers through Ghanaian commercial banks, keeping any retention account the Minister for Finance allows
- من
- Large-scale mining company (mining lease holder)
- مع
- Bank of Ghana
مصدر ثانويالأساس القانوني: Minerals and Mining Act, 2006 (Act 703), s.30(2)
ملاحظة الباحث: Act 703 s.30(2) read: the Minister for Finance may permit a lease holder with foreign-exchange earnings to keep "not less than twenty five percent" in a retention account. [summary] A BoG notice of 30 Oct 2025 (reported by GhanaWeb) requires exporters to repatriate proceeds through their nominated bank within 120 days of shipment (one 60-day extension); the notice and the Foreign Exchange Act 2006 (Act 723) are not held. Share repatriated is disputed: Chamber of Mines ~70% (70.8% in 2024) vs GoldBod 20%.
GoldBod exports small-scale doré
ينطبق عندما: country is the origin; small-scale gold bought by GoldBod
القناة: GoldBod channel (small-scale gold)
- التسعير
Agree the sale with an international offtaker (pricing basis and discount not published)
- من
- Ghana Gold Board (state buyer and exporter)
مصدر ثانويملاحظة الباحث: GoldBod's sale contracts were not seen; the losses analysis reports a ~17% loss on doré sold in 2025
- الترخيص
Issue the export authorisation for its own lot (as sole exporter of non-large-scale gold)
- من
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- GoldBod assay and valuation certificate
- يُصدر
- GoldBod export approval / export permission
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(c)
ملاحظة الباحث: [unconfirmed] Act 1140 s.3(2)(c) makes GoldBod the sole exporter of non-large-scale gold, and "licence" includes any GoldBod approval (s.74); whether GoldBod issues itself a separate export document was not found.
- الجمارك
Apply to the Ghana National Chamber of Commerce and Industry for a certificate of origin for the consignment (gold wholly obtained in Ghana), where the buyer or the importing country's customs requires one
- من
- Ghana Gold Board (state buyer and exporter)
- يُصدر
- GNCCI certificate of origin
مصدر ثانويغير مسجَّلمحجوبالأساس القانوني: Customs Act, 2015 (Act 891), s.70(3) (wholly obtained goods originate in Ghana); s.70(6) (certificate of origin provided to the proper officer on request)
ملاحظة الباحث: [summary] GNCCI as issuer from a summarised read (Ghana Shippers Authority item); [blocked] GNCCI's own page returned 403; [unconfirmed] whether gold exporters in practice obtain a GNCCI certificate, and its fee and form, were not found. [inferred] Treated as optional because no Ghanaian rule requiring it on export was found.
- الجمارك
Obtain a Bank of Ghana Exchange Control Form A2 from the bank (traditional export); lodge the customs declaration electronically on ICUMS with the export approval, invoice and other certificates attached; present the gold at the exit port or station for customs inspection; release for export
- من
- Ghana Gold Board (state buyer and exporter)
- مع
- GRA Customs Division
- يتطلب
- GoldBod export approval / export permission
- يُصدر
- Bank of Ghana Exchange Control Form A2 (from the exporter's bank, traditional exports); ICUMS customs export declaration
إرشاد رسميالأساس القانوني: GRA Customs export procedure (traditional exports); Customs Act, 2015 (Act 891)
ملاحظة الباحث: [unconfirmed] The GRA procedure is general to traditional exports (it names "Unprocessed gold"); the gold-specific attachments and whether a state exporter uses Form A2 were not found. [not-read] The export-entry sections of the Customs Act 2015 were not read.
- النقل
Ship by air from Accra (Kotoka International Airport) to the offtaker
- من
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- ICUMS customs export declaration
غير مؤكَّدملاحظة الباحث: Air route inferred from GoldBod's assay lab at KIA; carriers and routing not published
GoldBod buys small-scale gold from aggregators
ينطبق عندما: country is the origin; small-scale gold
القناة: GoldBod channel (small-scale gold)
- الحفظ
Deliver aggregated doré to GoldBod
- من
- GoldBod-licensed aggregator
- مع
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- Aggregator licence; GoldBod-prescribed receipt for an onward sale
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(b); s.74
ملاحظة الباحث: Aggregation is defined as collecting gold "for onward delivery to the Gold Board" (Act 1140 s.74).
- الفحص
Weigh, grade, assay (XRF standard from 1 Sept 2026) and value the doré
- من
- GoldBod assay laboratory (Kotoka International Airport)
- يُصدر
- GoldBod assay and valuation certificate
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)
- الدفع
Pay the aggregator in cedis at the GoldBod price. Purchases were funded through Bank of Ghana bills to 2025; from 3 Aug 2026 a new model with commercial banks applies
- من
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- GoldBod assay and valuation certificate
مصدر ثانويملاحظة الباحث: The funding mechanism is from press analysis; GoldBod has not published the payment procedure
Large-scale miner exports its own doré
ينطبق عندما: country is the origin; industrial gold
القناة: Large-scale mine own export
- الفحص
Grade, assay, weigh and value the export consignment
- من
- GoldBod assay laboratory (Kotoka International Airport)
- يُصدر
- GoldBod assay and valuation certificate
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)
ملاحظة الباحث: The Act gives GoldBod this sole authority over all exported gold; how it is done at mine sites was not found
- الترخيص
Export the doré under the mining lease and its approved marketing plan, after GoldBod assay and valuation; any Ministerial licence to deal in gold (a power Act 1140 kept) or GoldBod authorisation for exportation is not documented
- من
- Large-scale mining company (mining lease holder)
- يتطلب
- GoldBod assay and valuation certificate
- يُصدر
- GoldBod export approval / export permission
غير مؤكَّدملاحظة الباحث: [inferred] Read in the texts: Act 703 s.6 (Minister's licence to export) and L.I. 2173 reg 3 (the mining-lease holder's export licence, Form Two) were repealed/revoked "as pertains to gold" by Act 1140 s.75(1)(b) and (3); s.75(2) keeps "the power of the Minister responsible for Mines to grant a licence to a large-scale mining company to purchase and deal in gold"; a mining lease authorises disposal of minerals "in accordance with the holder's approved marketing plan" (Act 703 s.46(c)); Act 1140 s.26(1)-(2)(f) requires a GoldBod licence for any business or related activity in the gold trading and marketing industry, including exportation, with no exception for large-scale miners. Which of these a large-scale miner holds today for each export was not found (gh.gap-lsm-export-auth).
- الجمارك
Apply to the Ghana National Chamber of Commerce and Industry for a certificate of origin for the consignment (gold wholly obtained in Ghana), where the buyer or the importing country's customs requires one
- من
- Large-scale mining company (mining lease holder)
- يُصدر
- GNCCI certificate of origin
مصدر ثانويغير مسجَّلمحجوبالأساس القانوني: Customs Act, 2015 (Act 891), s.70(3) (wholly obtained goods originate in Ghana); s.70(6) (certificate of origin provided to the proper officer on request)
ملاحظة الباحث: [summary] GNCCI as issuer from a summarised read (Ghana Shippers Authority item); [blocked] GNCCI's own page returned 403; [unconfirmed] whether gold exporters in practice obtain a GNCCI certificate, and its fee and form, were not found. [inferred] Treated as optional because no Ghanaian rule requiring it on export was found.
- الجمارك
Obtain a Bank of Ghana Exchange Control Form A2 from the bank (traditional export); lodge the customs declaration electronically on ICUMS with the export approval, invoice and other certificates attached; present the gold at the exit port or station for customs inspection; release for export
- من
- Large-scale mining company (mining lease holder)
- مع
- GRA Customs Division
- يتطلب
- GoldBod export approval / export permission
- يُصدر
- Bank of Ghana Exchange Control Form A2 (from the exporter's bank, traditional exports); ICUMS customs export declaration
إرشاد رسميالأساس القانوني: GRA Customs export procedure (traditional exports); Customs Act, 2015 (Act 891)
ملاحظة الباحث: [unconfirmed] The GRA procedure is general to traditional exports (it names "Unprocessed gold"); the gold-specific attachments and whether a state exporter uses Form A2 were not found. [not-read] The export-entry sections of the Customs Act 2015 were not read.
- النقل
Ship doré to a refinery abroad, mainly LBMA refiners in Switzerland
- من
- Large-scale mining company (mining lease holder)
- يتطلب
- ICUMS customs export declaration
مصدر ثانوي - الضرائب
Pay royalty monthly on revenue received (sliding scale 5-12% from 10 Mar 2026), with a year-end reconciliation
- من
- Large-scale mining company (mining lease holder)
- مع
- GRA Domestic Tax Revenue Division
- يُصدر
- Monthly mineral royalty payment and annual reconciliation
مصدر ثانويغير مسجَّلالأساس القانوني: Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)
ملاحظة الباحث: [conflict] gh.div-conflict-royalty. [summary] Rates and deadlines from TaxLawGH (summarised read); L.I. 2517 not held.
Large-scale mine produces doré
ينطبق عندما: country is the origin; industrial gold
القناة: Large-scale mine own export
- الاستخراج
Mine, process and smelt ore into doré at the mine under the mining lease
- من
- Large-scale mining company (mining lease holder)
إرشاد رسميملاحظة الباحث: The doré product is from the GoldBod 20% arrangement description
- الإبلاغ
Keep prescribed records at a notified address in Ghana for Minerals Commission inspection, and file the monthly report (within 15 days after month end: minerals won, quantities sold, revenue received, royalties payable and paid, taxes paid) and the half-yearly and annual reports
- من
- Large-scale mining company (mining lease holder)
نص القانونالأساس القانوني: Minerals and Mining Act, 2006 (Act 703) s.19; Minerals and Mining (General) Regulations, 2012 (L.I. 2173), Act 703 s.19; L.I. 2173 reg 23(1), (3)-(6)
ملاحظة الباحث: [ocr] L.I. 2173 read in OCR; reg 23 figures not checked against the page image.
Large-scale miner sells part of its output to GoldBod or the Bank of Ghana
ينطبق عندما: country is the origin; industrial gold
القناة: Large-scale mine: state pre-emption sale
- التسعير
Sign an agreement to sell 20% of export-bound gold to GoldBod (nine mid-tier miners from 1 June 2025; majors sell to the Bank of Ghana under the Domestic Gold Purchase Programme since 2022)
- من
- Large-scale mining company (mining lease holder)
- مع
- Ghana Gold Board (state buyer and exporter)
- يُصدر
- GoldBod–large-scale miner gold purchase agreement (20% of export-bound output)
مصدر ثانويالأساس القانوني: Minerals and Mining Act, 2006 (Act 703) s.7 (pre-emption); Ghana Gold Board Act, 2025 (Act 1140) s.3(1)(d)
- الحفظ
Deliver the doré to GoldBod's assay laboratory at Kotoka International Airport
- من
- Large-scale mining company (mining lease holder)
- مع
- GoldBod assay laboratory (Kotoka International Airport)
- يتطلب
- GoldBod–large-scale miner gold purchase agreement (20% of export-bound output)
مصدر ثانوي - الفحص
Assay and value the doré
- من
- GoldBod assay laboratory (Kotoka International Airport)
- يُصدر
- GoldBod assay and valuation certificate
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)
- الدفع
Pay the miner in cedis at 1% below the LBMA spot price
- من
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- GoldBod assay and valuation certificate
- يُصدر
- Cedi payment to large-scale miner for its 20% delivery
مصدر ثانوي
Licensee monthly and quarterly reports, record keeping and STRs
ينطبق عندما: country is the origin
- الإبلاغ
Submit to GoldBod a monthly transaction report on all daily gold purchases (quantity, purity, value), sales, assay results and other activities, in the prescribed format
- من
- GoldBod-licensed aggregator
- يُصدر
- Licensee monthly transaction report (daily purchases with quantity, purity and value; sales; assay results), due within 15 days after month end
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod licence conditions; Compliance Notice No. GOLDBOD/2026/04 (26 Feb 2026)
ملاحظة الباحث: GoldBod states that failure is a ground for revocation and an offence under Act 1140 s.63.
- الإبلاغ
Submit a quarterly report on business and related activities
- من
- GoldBod-licensed aggregator
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.43
ملاحظة الباحث: [ocr] Read in the official scanned copy (OCR); the section and figures cited were checked against the page images.
- الإبلاغ
File quarterly reports on refinery inputs, outputs, sources and exports
- من
- GoldBod-licensed refinery in Ghana
إرشاد رسميغير مسجَّل - العناية الواجبة
Keep receipts and transaction records for at least 5 years; apply KYC, CDD and EDD (incl. PEPs); file suspicious transaction reports (STRs) or currency transaction reports (CTRs) with the FIC where required by law
- من
- Self-financing aggregator (SFA)
- مع
- Financial Intelligence Centre
- يُصدر
- Suspicious transaction report to the FIC
إرشاد رسميالأساس القانوني: Anti-Money Laundering Act, 2020 (Act 1044), via GoldBod licence conditions
Self-financing aggregator sells to a GoldBod-approved foreign offtaker
ينطبق عندما: country is the origin; SFA channel
القناة: Self-financing aggregator with approved offtaker
- العناية الواجبة
Submit the prospective offtaker's particulars and KYC, AML and financial due-diligence documents to GoldBod
- من
- Self-financing aggregator (SFA)
- مع
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- Self-financing aggregator licence
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod SFA compliance notice (13 July 2026)
- العناية الواجبة
Review compliance and assess risk; tell the SFA the result
- من
- Ghana Gold Board (state buyer and exporter)
إرشاد رسميغير مسجَّل - الترخيص
Apply to trade, with a draft offtake agreement
- من
- Self-financing aggregator (SFA)
إرشاد رسميغير مسجَّل - الترخيص
Give written approval setting operational requirements, SFA obligations, disclaimers and conditions
- من
- Ghana Gold Board (state buyer and exporter)
- يُصدر
- GoldBod written approval of offtaker and trading conditions
إرشاد رسميغير مسجَّل - الدفع
Remit foreign currency according to GoldBod's trading conditions
- من
- Offtaker approved by GoldBod
- يتطلب
- GoldBod written approval of offtaker and trading conditions
- يُصدر
- FX remittance from offtaker
إرشاد رسميغير مسجَّل - الدفع
Convert the FX to cedis at the Bank of Ghana Reference Rate
- من
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- FX remittance from offtaker
- يُصدر
- GoldBod FX conversion at the Bank of Ghana Reference Rate
إرشاد رسميغير مسجَّل - الإبلاغ
Acknowledge receipt of funds in writing to the offtaker and GoldBod within 24 hours
- من
- Self-financing aggregator (SFA)
- يتطلب
- GoldBod FX conversion at the Bank of Ghana Reference Rate
إرشاد رسميغير مسجَّل - الدفع
Buy gold under GoldBod's pricing regime, regulations and directives (see the first-sale procedure), only in approved areas
- من
- Self-financing aggregator (SFA)
- يُصدر
- GoldBod-prescribed receipt to the miner; XRF purity measurement record
إرشاد رسميغير مسجَّل - التكرير
Refine the doré at a GoldBod-approved or designated refinery in Ghana, and pay the refining fee (Gold Coast Refinery publishes 0.30% of value)
- من
- GoldBod-licensed refinery in Ghana
- مع
- Self-financing aggregator (SFA)
- يُصدر
- Confirmation of domestic refining and of refining-fee payment
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod local-refining directive
ملاحظة الباحث: Output fineness not stated; no Ghanaian refinery is on the LBMA Good Delivery List, so the output is modelled as a pre-refined bar
- الترخيص
Ask GoldBod for permission to export the aggregated lot
- من
- Self-financing aggregator (SFA)
- يتطلب
- Confirmation of domestic refining and of refining-fee payment
إرشاد رسميغير مسجَّل - الفحص
Assay and verify the lot; the SFA pays assay and regulatory fees
- من
- GoldBod assay laboratory (Kotoka International Airport)
- يُصدر
- GoldBod assay and valuation certificate
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)
- الترخيص
Approve and facilitate the export; no unrefined doré is approved from 1 Sept 2026
- من
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- GoldBod assay and valuation certificate; Confirmation of domestic refining and of refining-fee payment
- يُصدر
- GoldBod export approval / export permission
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(c)
- الجمارك
Apply to the Ghana National Chamber of Commerce and Industry for a certificate of origin for the consignment (gold wholly obtained in Ghana), where the buyer or the importing country's customs requires one
- من
- Self-financing aggregator (SFA)
- يُصدر
- GNCCI certificate of origin
مصدر ثانويغير مسجَّلمحجوبالأساس القانوني: Customs Act, 2015 (Act 891), s.70(3) (wholly obtained goods originate in Ghana); s.70(6) (certificate of origin provided to the proper officer on request)
ملاحظة الباحث: [summary] GNCCI as issuer from a summarised read (Ghana Shippers Authority item); [blocked] GNCCI's own page returned 403; [unconfirmed] whether gold exporters in practice obtain a GNCCI certificate, and its fee and form, were not found. [inferred] Treated as optional because no Ghanaian rule requiring it on export was found.
- الجمارك
Obtain a Bank of Ghana Exchange Control Form A2 from the bank (traditional export); lodge the customs declaration electronically on ICUMS with the export approval, invoice and other certificates attached; present the gold at the exit port or station for customs inspection; release for export
- من
- Self-financing aggregator (SFA)
- مع
- GRA Customs Division
- يتطلب
- GoldBod export approval / export permission
- يُصدر
- Bank of Ghana Exchange Control Form A2 (from the exporter's bank, traditional exports); ICUMS customs export declaration
إرشاد رسميالأساس القانوني: GRA Customs export procedure (traditional exports); Customs Act, 2015 (Act 891)
ملاحظة الباحث: [unconfirmed] The GRA procedure is general to traditional exports (it names "Unprocessed gold"); the gold-specific attachments and whether a state exporter uses Form A2 were not found. [not-read] The export-entry sections of the Customs Act 2015 were not read.
GoldBod trade financing for Tier 2 buyers through aggregators
ينطبق عندما: country is the origin; aggregator-financed small-scale gold
القناة: GoldBod channel (small-scale gold)
- الترخيص
Apply to an aggregator to join GoldBod's trade financing programme and present a valid Tier 2 licence
- من
- Tier 2 licensed gold buyer
- مع
- GoldBod-licensed aggregator
- يتطلب
- Tier 2 buyer licence
إرشاد رسميالأساس القانوني: GoldBod financing procedures (22 July 2026)
- العناية الواجبة
Carry out KYC, due diligence, creditworthiness and compliance checks on the Tier 2 buyer
- من
- GoldBod-licensed aggregator
إرشاد رسمي - الدفع
Sign the trade financing agreement and give security (bank guarantee, advance payment guarantee or insurance bond) for 10-50% of the approved amount
- من
- Tier 2 licensed gold buyer
- مع
- GoldBod-licensed aggregator
- يُصدر
- GoldBod trade financing agreement (aggregator and Tier 2 buyer), approved by GoldBod; Bank guarantee, advance payment guarantee or insurance bond (10-50% of financing)
إرشاد رسمي - الترخيص
Approve the executed trade financing agreement; only then may financing start
- من
- Ghana Gold Board (state buyer and exporter)
- يتطلب
- GoldBod trade financing agreement (aggregator and Tier 2 buyer), approved by GoldBod; Bank guarantee, advance payment guarantee or insurance bond (10-50% of financing)
إرشاد رسمي
التراخيص والتسجيلات
GoldBod Aggregator Licence
GoldBod aggregator licence
- يحمله
- GoldBod-licensed aggregator
- تصدره
- Ghana Gold Board
- مدة الصلاحية
- 12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
- الرسم
- Application GHS 50,000; licence cedi equivalent of US$500,000; renewal US$200,000
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32
Licensed bullion van (or a transport contract with a licensed operator)
- يحمله
- Licensed bullion van operator
- تصدره
- Not stated (a GoldBod Transportation Licence is 'coming soon')
إرشاد رسميغير مسجَّلملاحظة الباحث: The licensing authority for bullion vans is not stated
GoldBod Buyer Licence (Tier 1)
GoldBod licence certificate
- يحمله
- Tier 1 licensed gold buyer
- تصدره
- Ghana Gold Board
- مدة الصلاحية
- 12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
- الرسم
- Application GHS 500; licence GHS 10,000; renewal GHS 7,000
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32
GoldBod Buyer Licence (Tier 2)
GoldBod licence certificate
- يحمله
- Tier 2 licensed gold buyer
- تصدره
- Ghana Gold Board
- مدة الصلاحية
- 12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
- الرسم
- Application GHS 1,000; licence GHS 20,000; renewal GHS 20,000
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32
Fit-and-proper vetting: police report, Ghana Cards, beneficial ownership profile (Form 3) from the Registrar (all GoldBod licence categories)
Police report; Form 3; beneficial ownership profile
- يحمله
- GoldBod-licensed aggregator
- تصدره
- Ghana Police Service; Office of the Registrar of Companies
إرشاد رسميMinerals Commission licence to purchase and export gold (pre-2025 regime)
Buying/exporting licence; 63 holders listed on 15 Oct 2024
- يحمله
- GoldBod-licensed aggregator
- تصدره
- Minister for Mines / Minerals Commission
- مدة الصلاحية
- Typically 3 years
نص القانونالأساس القانوني: Minerals and Mining Act, 2006 (Act 703); Minerals and Mining (General) Regulations, 2012 (L.I. 2173), Act 703 ss.6, 104; L.I. 2173 reg 4 (repealed/revoked as pertains to gold by Act 1140 s.75(1)(b), (3))
GoldBod offtaker onboarding approval
Written approval setting operational requirements, SFA obligations and conditions
- يحمله
- Offtaker approved by GoldBod
- تصدره
- Ghana Gold Board
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod compliance notice of 13 July 2026
GoldBod Refinery Licence
GoldBod licence certificate
- يحمله
- GoldBod-licensed refinery in Ghana
- تصدره
- Ghana Gold Board
- مدة الصلاحية
- 12 calendar months from issue; renewal applications 'not later than three (3) months before expiry' (refinery conditions; the buyer and aggregator pages say 'after' the date of expiry)
- الرسم
- Application US$10,000; licence US$50,000; renewal US$35,000 (cedi equivalents)
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32
GoldBod Self-Financing Aggregator Licence
GoldBod licence certificate
- يحمله
- Self-financing aggregator (SFA)
- تصدره
- Ghana Gold Board
- مدة الصلاحية
- 12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
- الرسم
- Application US$1,000; licence US$10,000; renewal US$5,000 (cedi equivalents)
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32
Valid tax clearance and SSNIT clearance certificates (all GoldBod licence categories)
Tax Clearance Certificate; SSNIT Clearance Certificate
- يحمله
- Tier 2 licensed gold buyer
- تصدره
- GRA; SSNIT
إرشاد رسميغير مسجَّلGSA calibration certificates for balances and XRF (every 3 months)
- يحمله
- Tier 2 licensed gold buyer
- تصدره
- Ghana Standards Authority
- مدة الصلاحية
- 3 months
إرشاد رسميExport Partnership Licence
- يحمله
- Self-financing aggregator (SFA)
- تصدره
- Ghana Gold Board
نص القانونغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.27(1)(d); s.74 (definition: a licence granted to an entity or individual that partners with the Gold Board to export gold)
ملاحظة الباحث: No published requirements or holders found; not on the GoldBod licensing page (checked 2026-09-28).
Mining lease
Mining lease
- يحمله
- Large-scale mining company (mining lease holder)
- تصدره
- Minister for Mines on the recommendation of the Minerals Commission
- مدة الصلاحية
- Initial term 30 years or less as agreed; renewable for up to 30 years (ss.41(1), 44(1)); not less than 1 nor more than 300 contiguous blocks (s.41(2))
نص القانونالأساس القانوني: Minerals and Mining Act, 2006 (Act 703), ss.39-41, 44, 46
Small-scale mining licence
Small-scale mining licence
- يحمله
- Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
- تصدره
- Minister for Mines on the recommendation of the Minerals Commission (application through the district office)
- مدة الصلاحية
- Not more than 5 years from the date of issue in the first instance, renewable for a further period the Minister determines (Act 703 s.85)
نص القانونالأساس القانوني: Minerals and Mining Act, 2006 (Act 703), ss.82, 83, 85, 90-91
ملاحظة الباحث: [conflict] gh.div-conflict-ssml-duration: the Minerals Commission licence-procedure page says "You need to renew your license every three (3) years"; the Act (s.85) and the Commission's mineral-rights page (5 years, renewable) are followed.
الضرائب والرسوم
GoldBod licence, assay and regulatory fees
- المعدل
- Licence fees per category (e.g. aggregator US$500,000 plus GHS 50,000 application); assay and regulatory fees on SFA exports (amounts not published)
- يدفعه
- Licensees; SFAs
- تحصّله
- GoldBod
إرشاد رسميغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.29(2) (application with the prescribed fee); s.18(c) (fees and charges are GoldBod funds)
Growth and Sustainability Levy (gold mining companies)
- المعدل
- 3% of gross production
- الوعاء
- Gross production
- يدفعه
- Gold mining companies
- تحصّله
- GRA
مصدر ثانويغير مسجَّلالأساس القانوني: Growth and Sustainability Levy (Amendment) Act, 2025 (Act 1131)
ملاحظة الباحث: Start date in 2025 not confirmed
Growth and Sustainability Levy (gold mining companies)
- المعدل
- 1% of gross production
- الوعاء
- Gross production
- يدفعه
- Mining companies
- تحصّله
- GRA
مصدر ثانويغير مسجَّلالأساس القانوني: Growth and Sustainability Levy (Amendment) Act, 2026 (Act 1166)
Mineral royalty on small-scale gold
Small-scale gold
- المعدل
- 2% flat
- يدفعه
- Small-scale mining licence holder
- تحصّله
- Not confirmed (whether GoldBod or buyers deduct it at purchase is unknown)
مصدر ثانويغير مسجَّلالأساس القانوني: L.I. 2517
ملاحظة الباحث: One secondary source only [conflict] gh.div-conflict-royalty: 2% is below the 3% floor of Act 703 s.25 as enacted. [summary] TaxLawGH.
Mineral royalty on gold (before L.I. 2517)
- المعدل
- 5% of total revenue (GRA; attributed to s.25 as amended by Act 900 of 2015). Act 703 s.25 as enacted: "not more than 6% or less than 3% of the total revenue of minerals obtained by the holder"
- الوعاء
- Total revenue of minerals obtained
- يدفعه
- Holder of a mining lease, restricted mining lease or small-scale licence
إرشاد رسميالأساس القانوني: Minerals and Mining Act, 2006 (Act 703) as amended by Act 900 (2015), s.25
ملاحظة الباحث: [conflict] gh.div-conflict-royalty. s.25 as enacted read in full; [summary] the 5% is from summarised reads of the GRA royalty page and ClientEarth; [not-read] Act 900 not held.
Mineral royalty on gold (sliding scale, non-small-scale)
Gold produced under mining leases
- المعدل
- Sliding scale by gold price per ounce, from 5.0% to 12.0% (Schedule, gold, non-small scale mining operations); the bands are in amounts[]
- الوعاء
- Revenue received from the sale or disposal of a mineral obtained from a mining operation (reg. 3(1)); the market value of gold is the weekly average of the LBMA London PM Fix Price in USD per fine troy ounce for the sales of gold during the month (Schedule)
- يدفعه
- Mining lease holder
- تحصّله
- Commissioner-General (GRA): assessment, collection and recovery of royalties (reg. 7(1))
لا مستوى ثقة مسجَّلالأساس القانوني: Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517), reg. 2 and Schedule
لا مصدر مسجَّلWithholding tax on unprocessed gold from small-scale miners (abolished)
- المعدل
- 1.5%
- الوعاء
- Payment for unprocessed gold
- يدفعه
- Small-scale miner (withheld by buyer)
- تحصّله
- GRA
مصدر ثانويالأساس القانوني: Income Tax Act, 2015 (Act 896); abolished by Income Tax (Amendment) Act, 2025
ملاحظة الباحث: [conflict] gh.div-conflict-wht-asm: the GRA withholding-tax page (read in full 2026-09-28) still lists 3% on "Payments for unprocessed precious minerals"; EY, PwC and GNA report the 2025 amendment removing small-scale gold from that definition. [summary] Amendment text not read.
VAT on supplies and exports
- المعدل
- fifteen per cent on the value of a taxable supply or import ; zero per cent on goods entered for export under the Customs Act and exported by the supplier (Second Schedule)
- يدفعه
- the taxable person who makes the supply; on an import of goods, the importer
- تحصّله
- Commissioner-General (GRA), to whom the Tax due for a tax period is paid
لا مستوى ثقة مسجَّلالأساس القانوني: Value Added Tax Act, 2025 (Act 1151)
لا مصدر مسجَّل
الضوابط
Licensees must apply KYC, CDD and EDD (including politically exposed persons) under the Anti-Money Laundering Act 2020 (Act 1044) and the Anti-Terrorism Act 2008 (Act 762), monitor transactions, and file STRs or CTRs with the FIC where required by law. Applicants and GoldBod offtakers pass a KYC and due-diligence test run by GoldBod with the Bank of Ghana and the FIC; fit-and-proper vetting (police report, beneficial ownership Form 3). GoldBod screens counterparties against sanctions lists, keeps due-diligence records 7 years, and works with EOCO on illicit financial flows.
- النوع
- مكافحة غسل الأموال
إرشاد رسميالأساس القانوني: Anti-Money Laundering Act, 2020 (Act 1044) via GoldBod licence conditions
ملاحظة الباحث: [not-read] Act 1044 and FIC guidelines not held; cash-transaction thresholds unknown.
GoldBod, with relevant institutions, audits gold service providers at random, deploys enforcement teams at strategic border points and export terminals, and uses drone surveillance and AI-driven monitoring (s.49(1)); it may seize and confiscate gold and assets used in smuggling where gold is transported without the necessary documentation, a person colludes with a foreign buyer to bypass regulatory oversight, or the transaction breaches AML/CFT laws (s.49(2)). Seizures by GoldBod inspectors go to the Gold Board Tribunal for validation within 7 days (s.45(4)). A 150-person taskforce works with NACOC and the Immigration Service (secondary).
- النوع
- الإقرار عبر الحدود
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.45(4), 49
ملاحظة الباحث: The taskforce size is from a secondary source.
GoldBod licences go only to citizens aged 18 or over, or to bodies wholly owned by citizens; small-scale mining licences are reserved for citizens.
- النوع
- أخرى
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140) s.28; Minerals and Mining Act, 2006 (Act 703) s.83
ملاحظة الباحث: [conflict] gh.div-conflict-refinery-foreign: the refinery licence page asks for shareholders' GIPC certificates and work permits, which implies foreign shareholders despite s.28. Fronting or conniving with a foreigner to acquire a licence is an offence (s.63(1)(e)).
Offtaker foreign-currency funds for SFA purchases are converted by GoldBod at the BoG Reference Rate, and miners are paid in cedis. GoldBod's FX from exports goes to commercial banks and the Bank of Ghana.
- النوع
- ضوابط العملة
- سارٍ من
- 2026-07-13
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod SFA compliance notice
GoldBod has sole authority to buy and sell gold produced by miners other than large-scale miners and to export it, and to grade, assay, weigh and value all gold produced in, brought into or exported from Ghana.
- النوع
- احتكار الدولة
- سارٍ من
- 2025-04-02
نص القانونغير مسجَّلالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)-(c)
ملاحظة الباحث: [ocr] Read in the official scanned copy (OCR); the section and figures cited were checked against the page images.
No one may engage in a business or related activity in the gold trading and marketing industry - aggregation, buying, selling, assaying, smelting, exportation, importation, refining, processing, shipment, storage, transhipment, transportation, transit - or fabricate gold into castings, mints, jewellery, coins, bars, bullion or industrial components, without a GoldBod licence (s.26(1)-(3)). Penalty: 50,000-200,000 penalty units or 5-10 years' imprisonment or both (s.26(5)). Licences to purchase and deal in gold issued by the Minister for Mines to persons other than large-scale mining companies ceased to be valid on 2 April 2025 (s.78(4)). Failure to comply with a GoldBod directive or to provide information: administrative penalty of 20,000-50,000 penalty units (s.70).
- النوع
- أخرى
- سارٍ من
- 2025-04-02
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.26, 70, 78(4)
ملاحظة الباحث: [ocr] Read in the official scanned copy (OCR); the section and figures cited were checked against the page images.
From 1 Sept 2026, doré bought by self-financing aggregators for approved offtakers must be refined in Ghana at a GoldBod-approved refinery before export; no unrefined doré is approved for export in that channel. GoldBod's own and large-scale miners' exports are not covered.
- النوع
- اشتراط التكرير المحلي
- سارٍ من
- 2026-09-01
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod directive to SFAs (dated 24 Aug 2026)
Every GoldBod buyer, aggregator and SFA licensee must adopt practices in line with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, and trade in conflict minerals is a prohibited activity (licence conditions); refineries must follow OECD and LBMA standards. Act 1140 defines responsible sourcing by reference to OECD guidelines (s.74). GoldBod's responsible-sourcing policy (OECD, LBMA RGG) covers onboarding, document verification, site visits, risk profiles and unique supplier and lot IDs. No CAHRA designation for Ghana was found.
- النوع
- العناية الواجبة في مناطق النزاع
إرشاد رسميغير مسجَّلالأساس القانوني: GoldBod licence conditions; GoldBod Responsible Sourcing policy
Licensed buyers must buy and sell only at the GoldBod published price (LBMA AM/PM converted at the BoG Reference Rate, published at 10:30 and 15:00). The ceiling is the published price, plus any rate-gap bonus for licensed miners, plus at most GHS 30 of the Tier 2 buyer's commission. Breach risks prosecution, suspension or revocation.
- النوع
- ضبط الأسعار
- الحد
- Published price + bonus + GHS 30
- سارٍ من
- 2026-07-01
إرشاد رسميالأساس القانوني: GoldBod pricing regime notice and pricing threshold notice (both dated 23 June 2026)
The State has a right of pre-emption over all minerals and refined products. GoldBod is to buy part or all of large-scale miners' gold in line with it; nine mid-tier miners deliver 20% of export-bound gold to GoldBod from June 2025.
- النوع
- احتكار الدولة
نص القانونالأساس القانوني: Minerals and Mining Act, 2006 (Act 703) s.7; Ghana Gold Board Act, 2025 (Act 1140) s.3(1)(d)
ملاحظة الباحث: Act 703 s.7(1)-(2) and Act 1140 s.3(1)(d) read; the 20% arrangement with nine mid-tier miners is from a secondary source.
Smuggling gold out of Ghana, or facilitating it, is an offence: a fine of not less than 500 and not more than 1,000,000 penalty units or five times the market value of the smuggled gold, whichever is greater, or 10-25 years' imprisonment, or both (s.65). Altering or tampering with the quantity or purity of gold in transport, transporting it without the necessary documentation and authorisation, or diverting a shipment (s.66); a licensee buying from anyone other than GoldBod, a miner or a licensee (s.67); and hoarding gold beyond reasonable business needs (s.68, not personal or value storage) each carry 200,000-500,000 penalty units or 5-10 years or both. Buying gold from an unlicensed person is also an offence under s.63(1)(f) (50,000-200,000 penalty units or 5-10 years). Vehicles, vessels and aircraft used may be seized (s.66(3)).
- النوع
- حظر التصدير
- سارٍ من
- 2025-04-02
نص القانونالأساس القانوني: Ghana Gold Board Act, 2025 (Act 1140), ss.65-68
ملاحظة الباحث: [ocr] Read in the official scanned copy (OCR); the section and figures cited were checked against the page images.
From 1 Sept 2026, XRF is the standard basis for the purity of all gold doré bought by GoldBod and its licensed buyers; XRF records must be kept; where XRF is unavailable, a purity discount of at least 0.5% applies and GoldBod's XRF assessment is final; aggregators must deploy XRF to their Tier 1/Tier 2 buyers; successive XRF reports must agree within +/-0.05%.
- النوع
- أخرى
- سارٍ من
- 2026-09-01
إرشاد رسميالأساس القانوني: GoldBod Compliance Notice on XRF (dated 17 Aug 2026)
From 16 Feb 2026, new applications for Tier 1 and Tier 2 buyer licences and SFA licences are suspended pending reform; the aggregator licence is the only trading licence open.
- النوع
- أخرى
- سارٍ من
- 2026-02-16
إرشاد رسمي
تدفقات التجارة
Formal small-scale gold exports rose sharply after GoldBod's creation; the University of Ghana evaluation credits 39.4 t of newly formalised (previously smuggled) gold in 2025.
الأرقام: 63.6 t (2024) to 103.0 t (2025); 2025 value US$10.8bn
مصدر ثانويغير مسجَّلBank of Ghana gold holdings grew under the Domestic Gold Purchase Programme.
الأرقام: 8.77 t (2022) to 30.8 t (Feb 2025)
مصدر ثانويSmall-scale gold (formal and smuggled) has gone mainly to the UAE; large-scale doré to Switzerland; also India and South Africa.
الأرقام: UAE received ~80 t from Ghana in 2022
مصدر ثانويGoldBod FX generated under the new financing model.
الأرقام: Aug 2026: US$1.315bn (US$668.21m to banks, US$646.59m to BoG); Sept 2026 target US$1.4bn
إرشاد رسميغير مسجَّلGoldBod claims 170 t exported, worth US$17bn, from Jan 2025 to Aug 2026.
الأرقام: 170 t / US$17bn
مصدر ثانويLarge-scale mines produced about 100 t in 2025, of which about 10 t was sold locally through GoldBod; the rest was exported by the miners, mainly to LBMA refiners in Switzerland.
الأرقام: ~100 t produced; ~10 t via GoldBod
مصدر ثانوي
حيث تخالف الممارسة القانون
ما تُظهر المصادر الموثوقة حدوثه دون أن ينص عليه القانون.
[conflict] The GoldBod booking notice of 23 June 2026 says breach "constitutes a violation of Section 64 (1) (c) and (2)" of Act 1140; in the Act s.64 is "Embezzlement, misappropriation or diversion of funds" and has only subsections (1) and (2), with no paragraph (c). The pricing-threshold notice of the same day cites s.63(1)(c) (knowing failure to comply with licence terms), which exists. The model cites the notice without the section and treats a breach as at least a breach of licence conditions [inferred]. Affected: gh.st-07, gh.law-gb-booking-2026.
نص القانونغير مسجَّل[conflict] GRA's export-procedures page (official, read in full) requires for "Mineral ore" a "Minerals Commission Permit" and counts unprocessed gold as mineral ore; for gold, Act 1140 s.75(1)(b) repealed the Minister's export licence (Act 703 s.6) and s.3(2)(c) gives GoldBod sole authority to export non-large-scale gold. The model follows Act 1140 (GoldBod export approval, gh.dk-goldbod-export-approval) and treats the GRA table as not updated for gold. Affected: gh.st-21, gh.st-35, gh.st-43, gh.st-44.
نص القانون[conflict] Act 1140 s.28: a licence may be granted only to a citizen aged 18 or over, or a body "wholly owned by a citizen"; the GoldBod refinery licence page asks each shareholder for "Nationality (attach Ghana Card or passport copy)", a GIPC certificate and a work permit, which only foreign investors need. The model states the law (gh.ctl-citizens-only) and records the page as divergent practice. Affected: gh.ctl-citizens-only, gh.cr-refinery.
نص القانونغير مسجَّل[conflict] Royalty on gold. (a) Minerals and Mining Act 2006 (Act 703) s.25, as enacted and held (laws/gh-ghana/minerals-and-mining-act-2006-act-703.md): "the rate of royalty shall not be more than 6% or less than 3% of the total revenue of minerals obtained by the holder". (b) Minerals and Mining (Amendment) Act 2015 (Act 900): GRA ("5% of the total revenue earned from mining operations") and ClientEarth (5%, citing "Act 900, Section 25") - text not held. (c) Minerals and Mining (Royalties) Regulations 2025 (L.I. 2517), in force 9/10 March 2026 (TaxLawGH, Graphic): 5% up to US$1,900/oz rising to 12% above US$4,500/oz for non-small-scale gold, and 2% flat for small-scale gold - text not held. A 7-12% (or 2%) rate set by Regulations cannot be squared with a statutory 3-6% band, nor with a fixed 5% in the Act, unless Act 900 or a later Act left the rate to Regulations; the enabling clause of L.I. 2517 was not seen. The model follows L.I. 2517 for rates from 10 March 2026 (gh.tax-royalty-lsm, gh.tax-royalty-asm, gh.st-46) because it is the later instrument, reportedly completed the 21-sitting-day laying period, and is what GRA-facing sources describe as applied; the 5% (Act 900) is kept as the superseded version (gh.tax-royalty-flat); each at the level its evidence allows. Settled by reading Act 900 and the gazetted L.I. 2517 (gh.gap-act-900, gh.gap-li-2517). Affected: gh.tax-royalty-lsm, gh.tax-royalty-flat, gh.tax-royalty-asm, gh.st-46, gh.law-li-2517, gh.law-act-900.
مصدر ثانويغير مسجَّل[conflict] Self-financing aggregator: the SFA licence page defines the licence as purchase and aggregation "for onward supply to the GoldBod with financing from its own financing sources"; GoldBod's notice of 13 July 2026 (stated to form part of SFA licence conditions) sets a procedure for SFAs to sell to, and export for, GoldBod-approved offtakers, and the 24 Aug 2026 notice requires those exports to be refined first. The model follows the later notices (gh.proc-sfa-export). Affected: gh.ac-sfa, gh.cr-sfa, gh.proc-sfa-export.
إرشاد رسميغير مسجَّل[conflict] Small-scale mining licence term: Act 703 s.85 - "not more than five years from the date of issue in the first instance", renewable for a period the Minister determines; the Minerals Commission mineral-rights page - "5 years, renewable"; the Commission's licence-procedure page - "You need to renew your license every three (3) years". The model follows the Act. Affected: gh.cr-ssml.
نص القانون[conflict] Withholding tax on small-scale gold. The GRA withholding-tax page (official, read in full, laws/gh-ghana/gra-withholding-tax.md) lists 3% on "Payments for unprocessed precious minerals"; EY, PwC and GNA report that the Income Tax (Amendment) Act 2025 removed small-scale gold from that definition (abolishing a 1.5% rate) from 2 April 2025. The model follows the 2025 amendment (later law, two independent professional sources) and treats the GRA page as not updated; the amendment text is not held (the GRA-hosted "Amendments to the Income Tax 2015 Act 896 (updated)" PDF is queued). Affected: gh.tax-wht-asm-gold, gh.law-act-896, gh.law-act-1129.
مصدر ثانويSmall-scale mining is reserved for citizens and GoldBod licences for citizen-owned firms, yet foreign nationals (notably Chinese) and local aggregators informally finance equipment and operations. GoldBod has validated seizures against foreign nationals (2026).
مصدر ثانويThe local-refining mandate sends SFA doré to Ghanaian refineries (Gold Coast Refinery, Royal Ghana Gold, others), none of which holds LBMA Good Delivery status. Their output is likely re-refined in Switzerland, Dubai or South Africa.
مصدر ثانويGoldBod and the Chamber of Mines disagree on how much of large-scale miners' export proceeds return to Ghana.
الأرقام: GoldBod 20% vs Chamber ~70% (70.8% of US$4.99bn in 2024)
مصدر ثانويMirror-trade data show large undeclared exports before GoldBod: gold hand-carried to the UAE on commercial flights, and overland via Togo (and anecdotally Burkina Faso and Mali).
الأرقام: 229 t (US$11.4bn) 2019-2023; ~34 t undeclared ASM output in 2023; ~60 t in 2022
مصدر ثانويGoldBod's doré purchases were financed through Bank of Ghana bills, and the doré was sold abroad at a loss. Losses (borne by BoG) were about US$400m in 2024 and over US$1.7bn in 2025, including a ~17% loss on doré sold and FX losses from cedi appreciation.
الأرقام: >US$1.7bn (2025)
مصدر ثانوي
ما لم نتمكن من الحصول عليه
المستندات التي احتاجها البحث ولم يحصل عليها، وأين قد تكون، ولماذا.
Text of the Minerals and Mining (Amendment) Act, 2015, to settle the current wording of Act 703 s.25 and whether it lets Regulations set the royalty rate
- المستند الناقص
- Minerals and Mining (Amendment) Act, 2015 (Act 900)
- أين قد يكون
- https://www.mincom.gov.gh/wp-content/uploads/2021/06/Minerals-Mining-Amendment-Act-2015-Act-900.pdf
- سبب عدم الحصول عليه
- Scanned PDF with no text layer (WebFetch 2026-09-28); queued for download and OCR on the Mac host (laws/_work/gh-fetch.tsv).
AML Act obligations, cash-transaction thresholds, cross-border cash and gold declaration rules
- المستند الناقص
- Anti-Money Laundering Act, 2020 (Act 1044); FIC DNFBP guidelines
- أين قد يكون
- https://fic.gov.gh/AML ACT 2020 (ACT 1044).pdf ; https://fic.gov.gh/relevant-laws.html
- سبب عدم الحصول عليه
- fic.gov.gh refused WebFetch in the first build (HTTP 429); the home page is now held (a site shell); the Act and guidelines were located on 2026-09-28 and queued for the Mac host (laws/_work/gh-fetch.tsv).
- يؤثر في
- gh.ctl-aml
Bank of Ghana rules on the Domestic Gold Purchase Programme, Gold for Reserves and repatriation of mining export proceeds
- المستند الناقص
- BoG notice on repatriation of export proceeds (30 Oct 2025) and Letter of Commitment notices; Foreign Exchange Act 2006 (Act 723); BoG Domestic Gold Purchase Programme terms
- أين قد يكون
- https://www.bog.gov.gh/notice/notice-on-extension-period-for-letter-of-commitment-loc/ ; https://ghalii.org/akn/gh/act/2006/723/eng@2006-12-29/source.pdf
- سبب عدم الحصول عليه
- bog.gov.gh timed out to WebFetch in the first build; URLs located 2026-09-28 and queued for the Mac host (laws/_work/gh-fetch.tsv). The Domestic Gold Purchase Programme terms were not found published.
Whether Ghanaian gold exports (GoldBod, SFA, large-scale) carry a GNCCI certificate of origin, and GNCCI's requirements, form and fee
- المستند الناقص
- GNCCI export documentation / certificate of origin rules
- أين قد يكون
- https://www.ghanachamber.org/services/export-documentation
- سبب عدم الحصول عليه
- HTTP 403 to WebFetch on 2026-09-28; queued for the Mac host (laws/_work/gh-fetch.tsv). Practice for gold needs a statement from GoldBod or GNCCI (laws/_work/gh-requests.md).
Gold-specific customs export attachments and the export-entry sections of the Customs Act 2015 (the general GRA export procedure is now held and read)
- المستند الناقص
- Customs Act, 2015 (Act 891) full text; GRA export restrictions page; ICUMS declaration requirements for HS 7108
- أين قد يكون
- https://gra.gov.gh/wp-content/uploads/2023/08/Customs-Act-2015.pdf ; https://gra.gov.gh/customs/export-restrictions-and-prohibitions/
- سبب عدم الحصول عليه
- Found on 2026-09-28; queued for download on the Mac host (laws/_work/gh-fetch.tsv).
Requirements for the Export Partnership Licence (s.27)
- المستند الناقص
- GoldBod Export Partnership Licence requirements
- أين قد يكون
- goldbod.gov.gh/licensing
- سبب عدم الحصول عليه
- Not offered on the licensing page
- يؤثر في
- gh.cr-export-partnership
GoldBod's export sale terms, buyers and routing, and its assay fee schedule
- المستند الناقص
- GoldBod "2025 Detailed Trade Report - GoldBod and Bank of Ghana" (weekly BoG funding, expected and actual gold supplied); GoldBod assay fee schedule
- أين قد يكون
- https://goldbod.gov.gh/trade-reports
- سبب عدم الحصول عليه
- The trade-reports page lists the 2025 report (WebFetch 2026-09-28) but did not expose the PDF link; page queued for the Mac host (laws/_work/gh-fetch.tsv). Sale contracts and fees are not published.
Royalty regulations text: bands, base, collector, and whether small-scale royalty is withheld at purchase
- المستند الناقص
- Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)
- أين قد يكون
- Gazetted copy: Ghana Publishing Company / Parliament of Ghana L.I. register; non-official copy https://ghtaxclub.com/wp-content/uploads/2026/04/Minerals-and-Mining-Royalty-Regulations-2025-L.I.-2517.pdf
- سبب عدم الحصول عليه
- Not on judy.legal or mincom.gov.gh; the GhTaxClub copy refused WebFetch on 2026-09-28 (robots.txt connect timeout) and is queued for download on the Mac host (laws/_work/gh-fetch.tsv); the gazetted copy is requested (laws/_work/gh-requests.md).
Which authorisation a large-scale miner holds for each doré export now that Act 703 s.6 and L.I. 2173 reg 3 are repealed/revoked for gold: the Ministerial licence Act 1140 s.75(2) keeps, a GoldBod licence for exportation (s.26(2)(f)), or the mining lease alone (Act 703 s.46(c))
- المستند الناقص
- Minerals Commission or GoldBod guidance on large-scale gold exports after Act 1140
- أين قد يكون
- mincom.gov.gh; goldbod.gov.gh
- سبب عدم الحصول عليه
- Not stated in Act 1140, Act 703, L.I. 2173 or any GoldBod/Minerals Commission page held (all read in full 2026-09-28); needs a Minerals Commission or GoldBod statement - requested (laws/_work/gh-requests.md).
- يؤثر في
- gh.st-43
Layout of the official GoldBod-prescribed receipt (the fields named in licence conditions and the booking notice are recorded)
- المستند الناقص
- GoldBod receipt specimen
- أين قد يكون
- GoldBod licensing office
- سبب عدم الحصول عليه
- Not published online; requested (laws/_work/gh-requests.md).
- يؤثر في
- gh.dk-goldbod-receipt
المسارات عبر غانا
أزواج الدول
المصادر
كل مصدر يستشهد به بحث هذه الدولة، مع مقدار ما قُرئ منه وكيف.
- Notice to all Self-Financing Aggregators (SFAs): Guidelines for the Onboarding of Offtakers and the Conduct of Transactions with Offtakersفتح المصدرغير مسجَّلنصGhana Gold Board, Compliance Directorate · قُرئ في 2026-09-28
Missing from this copy: Nothing (3 pages).
- Announcement: GoldBod FX Generation and Sales Update — September 2026فتح المصدرغير مسجَّلنصGhana Gold Board, Finance and Trading Directorate · قُرئ في 2026-09-28
Missing from this copy: Nothing (1 page).
- Ghana Gold Board (GoldBod) — home pageفتح المصدرغير مسجَّلنصGhana Gold Board · قُرئ في 2026-09-28
Missing from this copy: Not a legal document: the GoldBod landing page (self-description, price box, links). Kept as official statements only.
- GoldBod orders mandatory local refining of gold doré before export effective September 1فتح المصدرغير مسجَّلغير مذكورGhana Gold Board
- GoldBod — Licensing (categories of licences)فتح المصدرغير مسجَّلنصGhana Gold Board · قُرئ في 2026-09-28
Missing from this copy: Index page: lists the licence categories with links (Aggregator, Self-Financing Aggregator, Buyer Tier 2, Buyer Tier 1, Jewellery/Fabrication A–C, Refinery; "coming soon": Smelting, Importation, Storage, Transportation). The jewellery/fabrication pages it links to are not held (not cited by any gold fact). Web page, not a gazetted instrument. Act 1140 s.27(2) requires the terms and conditions of licence categories to be published in the Gazette; no Gazette publication was found.
- GoldBod — Buyer License (Tier 1): licence requirements and terms and conditionsفتح المصدرغير مسجَّلنصGhana Gold Board · قُرئ في 2026-09-28
Missing from this copy: Nothing missing from the served page. Web page, not a gazetted instrument. Act 1140 s.27(2) requires the terms and conditions of licence categories to be published in the Gazette; no Gazette publication was found.
- GoldBod — Refinery License: licence requirements and terms and conditionsفتح المصدرغير مسجَّلنصGhana Gold Board · قُرئ في 2026-09-28
Missing from this copy: Nothing missing from the served page; the grantee name in condition 1 is blank (a template). Web page, not a gazetted instrument. Act 1140 s.27(2) requires the terms and conditions of licence categories to be published in the Gazette; no Gazette publication was found.
- Minerals Commission - Actsفتح المصدرغير مسجَّلغير مذكورMinerals Commission
- Compliance Notice to all Licensed Gold Buyers: Mandatory Requirement for Timely Booking of Gold Purchasesفتح المصدرغير مسجَّلنصGhana Gold Board ("By order of the Ghana Gold Board (GoldBod)") · قُرئ في 2026-09-28
Missing from this copy: Nothing (1 page).
- Ghana Mining Tax: Royalties, CIT & GSLفتح المصدرغير مسجَّلغير مذكورTaxLawGH
- Customs Act, 2015 (Act 891) - GhaLII textفتح المصدرغير مسجَّلغير مذكورGhaLII (Ghana Legal Information Institute)
- Ghana National Chamber of Commerce and Industry - Services: Export Documentationفتح المصدرمحجوبغير مذكورGNCCI
- Minerals and Mining (Amendment) Act, 2015 (Act 900)فتح المصدرغير مسجَّلغير مذكورMinerals Commission
- Ghana Shippers Authority - Be mindful of your Certificate of Origin, GNCCI entreat exportersفتح المصدرغير مسجَّلغير مذكورGhana Shippers Authority (news item quoting GNCCI)
- Analysis: How the proposed sliding-scale royalties could impact mining revenueفتح المصدرغير مسجَّلغير مذكورMyJoyOnline
- Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517) - GhTaxClub copyفتح المصدرمحجوبغير مذكورGhTaxClub (not an official host)
- From smuggling to stability: How GoldBod pulled 39 tons of gold into Ghana's formal economyفتح المصدرغير مسجَّلغير مذكورGBC