Ghana Revenue Authority — Customs: Export Procedures
صدر في 2026-09-28 · النص بتاريخ 2026-09-28
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.
عن هذا القانون
- النوع
- إرشادات
- الجهة المصدرة
- Ghana Revenue Authority, Customs Division
- الدولة
- غانا
أين تقرؤه
النص
نص القانون نفسه، مادةً مادة، كما هو محفوظ. لكل مادة رابطها.
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[Business Tax Types](#) - [Sustained National Tax Education](https://gra.gov.gh/domestic-tax/tax-types/business/sustained-national-tax-education/) - [Value Added Tax](#) - [VAT](https://gra.gov.gh/domestic-tax/tax-types/vat/) - [Upfront Payment](https://gra.gov.gh/domestic-tax/tax-types/upfront-payment/) - [VAT Withholding](https://gra.gov.gh/domestic-tax/tax-types/vat-withholding/) - [Retail Scheme](https://gra.gov.gh/domestic-tax/tax-types/retail-scheme/) - [VAT on Imports and Exports](https://gra.gov.gh/domestic-tax/tax-types/vat-on-imports-and-exports/) - [VAT Exemptions](https://gra.gov.gh/domestic-tax/tax-types/vat-exemptions/) - [Corporate Income Tax (CIT)](https://gra.gov.gh/domestic-tax/tax-types/corporate-income-tax/) - [Withholding Tax (WHT)](https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/) - [Rent Tax](https://gra.gov.gh/domestic-tax/tax-types/rent-tax/) - [Communications Service Tax (CST)](https://gra.gov.gh/domestic-tax/tax-types/communication-service-tax/) - [Excise Tax Stamp](https://gra.gov.gh/domestic-tax/tax-types/excise-tax/) - [Excise Duty](https://gra.gov.gh/domestic-tax/tax-types/excise-duty/) - [Stamp Duty](https://gra.gov.gh/domestic-tax/tax-types/stamp-duty/) - [Mineral Royalties Tax](https://gra.gov.gh/domestic-tax/tax-types/mineral-royalties-tax/) - [Business Tax Exemptions](https://gra.gov.gh/domestic-tax/tax-types/tax-exemptions-for-businesses/) - [Other Tax Info](#) - [Exchange of Information](#) - [Exchange of Information](https://gra.gov.gh/domestic-tax/other-tax-information/exchange-of-information/) - [EOI CRS FAQ](https://gra.gov.gh/common-reporting-standard-crs-guide-for-reporting-financial-insitutions-faq-eoi-crs-faq/) - [Special Voluntary Disclosure Program](https://gra.gov.gh/domestic-tax/other-tax-information/special-voluntary-disclosure-program/) - [Double Taxation Agreements](https://gra.gov.gh/double-taxation-agreements/) - [Personal Tax Relief](https://gra.gov.gh/domestic-tax/personal-tax-relief/) - [Returns](https://gra.gov.gh/domestic-tax/returns/) - [Taxpayer Rights and Obligations](https://gra.gov.gh/domestic-tax/taxpayer-rights-and-obligations/) - 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[Customs Procedure](#) - [Importers](#) - [Import Procedures](https://gra.gov.gh/customs/import-procedures/) - [Vehicle Importation](https://gra.gov.gh/customs/vehicle-importation/) - [Import Duty Refund](https://gra.gov.gh/customs/import-duty-refund/) - [Importing through the Post Office](https://gra.gov.gh/customs/importing-through-the-post-office/) - [Import Prohibitions and Restrictions](https://gra.gov.gh/customs/import-prohibitions-and-restrictions/) - [Customs Tariffs and Levies](https://gra.gov.gh/customs/customs-tariffs-and-levies/) - [Exporters](#) - [Export Procedures](https://gra.gov.gh/customs/export-procedures/) - [Export Prohibitions and Restrictions](https://gra.gov.gh/customs/export-restrictions-and-prohibitions/) - [Passengers’ Obligations at Customs](https://gra.gov.gh/customs/passengers-obligations-at-customs/) - [Suspense Regimes](#) - [Customs Warehousing](https://gra.gov.gh/customs/customs-warehousing/) - [Transit Unit](https://gra.gov.gh/customs/transit-unit/) - [Free Zones](https://gra.gov.gh/customs/free-zones/) - [Temporary Admission/Importation](https://gra.gov.gh/customs/temporal-importation/) - [Advance Ruling](#) - [Guidance on Advance Rulings](https://gra.gov.gh/guidance-on-advance-rulings/) - [Instructions for Completion of the Classification Application Form.](https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-for-Completion-of-the-Classification-Application-Form.pdf) - [Ghana Application Form Classification 12-12-25](https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Classification-12-12-25.docx) - [Advance Ruling Instructions on the Completion of the Origin Application Form.](https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-on-the-Completion-of-the-Origin-Application-Form.pdf) - [Ghana Application Form Origin 12-12-25](https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Origin-12-12-25.docx) - [Other Customs Information](#) - [Customs Agents](https://gra.gov.gh/customs/customs-agents/) - [Customs Collections](https://gra.gov.gh/customs/customs-collections/) - [Port Operations](#) - [Customs Laboratory](https://gra.gov.gh/customs/customs-laboratory/) - [Customs Technical Service Bureau](https://gra.gov.gh/customs/customs-technical-service-bureau/) - [Preventive](https://gra.gov.gh/customs/preventive/) - [Post Clearance Audit](https://gra.gov.gh/customs/post-clearance-audit/) - [TIN](https://gra.gov.gh/tin/) - [Verify TIN](https://gra.gov.gh/online-tools/verify-tin/) - [Update TIN](https://myid.gra.gov.gh/) - [Digital Services Registration for Non-Resident](https://digireg.gra.gov.gh) - [E-Services](https://gra.gov.gh/e-services/) - [E-VAT](https://gra.gov.gh/e-services/e-vat/) - [E-Auction](https://gra.gov.gh/e-services/e-auction/) - [E-TCC](https://gra.gov.gh/e-services/electronic-tax-clearance-certificate/) - [E-Commerce](https://gra.gov.gh/file-and-pay-taxes/e-commerce/) - [File and Pay Taxes](https://gra.gov.gh/file-and-pay-taxes/) - [Tax Tools](https://gra.gov.gh/online-tools/) - 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[Value Added Tax](#) - [VAT](https://gra.gov.gh/domestic-tax/tax-types/vat/) - [Upfront Payment](https://gra.gov.gh/domestic-tax/tax-types/upfront-payment/) - [VAT Withholding](https://gra.gov.gh/domestic-tax/tax-types/vat-withholding/) - [Retail Scheme](https://gra.gov.gh/domestic-tax/tax-types/retail-scheme/) - [VAT on Imports and Exports](https://gra.gov.gh/domestic-tax/tax-types/vat-on-imports-and-exports/) - [VAT Exemptions](https://gra.gov.gh/domestic-tax/tax-types/vat-exemptions/) - [Corporate Income Tax (CIT)](https://gra.gov.gh/domestic-tax/tax-types/corporate-income-tax/) - [Withholding Tax (WHT)](https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/) - [Rent Tax](https://gra.gov.gh/domestic-tax/tax-types/rent-tax/) - [Communications Service Tax (CST)](https://gra.gov.gh/domestic-tax/tax-types/communication-service-tax/) - [Excise Tax Stamp](https://gra.gov.gh/domestic-tax/tax-types/excise-tax/) - [Excise Duty](https://gra.gov.gh/domestic-tax/tax-types/excise-duty/) - [Stamp Duty](https://gra.gov.gh/domestic-tax/tax-types/stamp-duty/) - [Mineral Royalties Tax](https://gra.gov.gh/domestic-tax/tax-types/mineral-royalties-tax/) - [Business Tax Exemptions](https://gra.gov.gh/domestic-tax/tax-types/tax-exemptions-for-businesses/) - [Other Tax Info](#) - [Exchange of Information](#) - [Exchange of Information](https://gra.gov.gh/domestic-tax/other-tax-information/exchange-of-information/) - [EOI CRS FAQ](https://gra.gov.gh/common-reporting-standard-crs-guide-for-reporting-financial-insitutions-faq-eoi-crs-faq/) - [Special Voluntary Disclosure Program](https://gra.gov.gh/domestic-tax/other-tax-information/special-voluntary-disclosure-program/) - [Double Taxation Agreements](https://gra.gov.gh/double-taxation-agreements/) - [Personal Tax Relief](https://gra.gov.gh/domestic-tax/personal-tax-relief/) - [Returns](https://gra.gov.gh/domestic-tax/returns/) - [Taxpayer Rights and Obligations](https://gra.gov.gh/domestic-tax/taxpayer-rights-and-obligations/) - [Refunds](https://gra.gov.gh/domestic-tax/refunds/) - [Capital Allowance](https://gra.gov.gh/domestic-tax/capital-allowance/) - 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[Vehicle Importation](https://gra.gov.gh/customs/vehicle-importation/) - [Import Duty Refund](https://gra.gov.gh/customs/import-duty-refund/) - [Importing through the Post Office](https://gra.gov.gh/customs/importing-through-the-post-office/) - [Import Prohibitions and Restrictions](https://gra.gov.gh/customs/import-prohibitions-and-restrictions/) - [Customs Tariffs and Levies](https://gra.gov.gh/customs/customs-tariffs-and-levies/) - [Exporters](#) - [Export Procedures](https://gra.gov.gh/customs/export-procedures/) - [Export Prohibitions and Restrictions](https://gra.gov.gh/customs/export-restrictions-and-prohibitions/) - [Passengers’ Obligations at Customs](https://gra.gov.gh/customs/passengers-obligations-at-customs/) - [Suspense Regimes](#) - [Customs Warehousing](https://gra.gov.gh/customs/customs-warehousing/) - [Transit Unit](https://gra.gov.gh/customs/transit-unit/) - [Free Zones](https://gra.gov.gh/customs/free-zones/) - [Temporary Admission/Importation](https://gra.gov.gh/customs/temporal-importation/) - [Advance Ruling](#) - [Guidance on Advance Rulings](https://gra.gov.gh/guidance-on-advance-rulings/) - [Instructions for Completion of the Classification Application Form.](https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-for-Completion-of-the-Classification-Application-Form.pdf) - [Ghana Application Form Classification 12-12-25](https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Classification-12-12-25.docx) - [Advance Ruling Instructions on the Completion of the Origin Application Form.](https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-on-the-Completion-of-the-Origin-Application-Form.pdf) - [Ghana Application Form Origin 12-12-25](https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Origin-12-12-25.docx) - [Other Customs Information](#) - [Customs Agents](https://gra.gov.gh/customs/customs-agents/) - [Customs Collections](https://gra.gov.gh/customs/customs-collections/) - [Port Operations](#) - [Customs Laboratory](https://gra.gov.gh/customs/customs-laboratory/) - 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[Tax Calculators](https://gra.gov.gh/online-tools/tax-calculators/) - [Value Added Tax](https://gra.gov.gh/online-tools/tax-calculators/value-added-tax/) - [Communications Service Tax](https://gra.gov.gh/online-tools/tax-calculators/communication-service-tax/) - [General Goods Duty Calculator](https://external.unipassghana.com/cl/tm/tax/selectGeneralTaxCalculate.do?decorator=popup&MENU_ID=IIM01S03V01) - [Used Vehicle Duty Calculator](https://external.unipassghana.com/cl/tm/tax/selectUsedVehicleTaxCalculate.do?decorator=popup&MENU_ID=IIM01S03V02) - [Tax Calendar](https://gra.gov.gh/online-tools/tax-calendar/) - [Excise Tax Stamp System Registration Form](https://www.graexcisetaxstamp.com/register) - [BoG Exchange Rates](https://www.bog.gov.gh/treasury-and-the-markets/daily-interbank-fx-rates/) - [Downloads](#) - [Service Charter](https://gra.gov.gh/wp-content/uploads/2022/09/GRA-SERVICE-CHARTER-Quarto-FINAL-18.03.22.pdf) - [Forms](/forms/) - [Acts](/acts) - [Practice Notes and Guidelines](https://gra.gov.gh/practice-notes/) - 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** ** ** # Export Procedures INTEGRITY| FAIRNESS| SERVICE [GRA](https://gra.gov.gh "Go to GRA.") ⋅[Customs](https://gra.gov.gh/customs/ "Go to Customs.") ⋅Export Procedures ### Export Procedures and Items ### Exportable Items All exportable items/articles/commodities in Ghana have been categorised into two (2) groups; Traditional Exports and Non - Traditional Exports #### Traditional Exports They comprise products such as cocoa beans, logs, electricity, fresh fish, fresh yams and mineral ore (Unprocessed gold, diamond, bauxite, etc.). These items could be changed depending on Government Policy. #### Non-Traditional Exports All exportable goods other than those captured under Traditional-Exports. Please see Import - Export Act, 1995 (Act 503) for more information. ### Basic Requirements for Export Any company or enterprise which intends to deal in exportation of exportable goods or items in Ghana must: - ** Be registered with the Registrar-General’s Department. - ** Be registered with the Ghana Export Promotion Council and obtain a number. - ** Get a Taxpayer Identification Number (TIN) from the Ghana Revenue Authority or a GhanaCard PIN. ### Procedure for Traditional Export - ** Obtain a Bank of Ghana Exchange Control Form A2 from your bankers. - ** Complete the Customs Declaration Form electronically and submit to Customs via the Integrated Customs Management System (ICUMS). - ** Attach all relevant documents; Certificates, Permits etc. - ** When the declaration is validated by Customs, present goods to Customs at the Export seat to the Exit Port or Station for Customs Inspection or Examination. - ** If Customs is satisfied with the examination, the goods are then released for export. ### Procedure for Non - Traditional Export - ** Submit Customs Declaration electronically. - ** Attach all relevant documents; Certificates, Permits etc. - ** When the declaration is duly validated by Customs, present goods to Customs at the Export seat to the Port of Exit or Station for Customs Inspection or Examination. - ** If Customs is satisfied with the examination, the goods are then released for export. ### Relevant Certificates / Permits for Export | | | | | ---- | --------------------------------------- | ------------------------------------------------------------------------------------- | | 1\. | Cocoa | COCOBOD export permit | | 2\. | Timber products | Permit from Timber Industry Development Division, Forestry Commission | | 3\. | Mineral ore | Minerals Commission Permit | | 4\. | Manufactured / Processes Goods | Ghana Standards Authority Permit | | 5\. | Coffee /Shea nuts/Cashew nuts | COCOBOD export permit | | 6\. | Food and agriculture produce | Phytosanitary Certificate from Plant Protection and Regulatory Service or MOFA | | 7\. | Palm oil | Food and Drugs Authority Permit | | 8\. | Rock and soil samples | Permit from Geological Survey Authority | | 9\. | Wildlife | Convention Trade and Endangered Species (Cities from Department of Game and Wildlife) | | 10\. | Pets | Permit from Veterinary Service Division of MOFA | | 11\. | Chemicals including plants | Environmental Protection Authority Permit | | 12\. | Pharmaceuticals | Permits from Ministry of Health, Food and Drugs Authority | | 13\. | Antiques | Permit from Museum and Monuments Authority | | 14\. | Non-ferrous scraps | Permit from Ministry of Trade and Industry | | 15\. | Other scraps including electronic waste | Permit from Ministry of Trade and Industry | | 16\. | Human remains | Death Certificate from Birth & Death Registry |
- [Importers](#) - [Import Procedures](https://gra.gov.gh/customs/import-procedures/) - [Vehicle Importation](https://gra.gov.gh/customs/vehicle-importation/) - [Import Duty Refund](https://gra.gov.gh/customs/import-duty-refund/) - [Importing through the Post Office](https://gra.gov.gh/customs/importing-through-the-post-office/) - [Import Prohibitions and Restrictions](https://gra.gov.gh/customs/import-prohibitions-and-restrictions/) - [Customs Tariffs and Levies](https://gra.gov.gh/customs/customs-tariffs-and-levies/) - [Exporters](#) - [Export Procedures](https://gra.gov.gh/customs/export-procedures/) - [Export Restrictions and Prohibitions](https://gra.gov.gh/customs/export-restrictions-and-prohibitions/) - [Passengers’ Obligations at Customs](https://gra.gov.gh/customs/passengers-obligations-at-customs/) - [Suspense Regime](#) - [Customs Warehousing](https://gra.gov.gh/customs/customs-warehousing/) - [Free Zones](https://gra.gov.gh/customs/free-zones/) - [Transit Unit](https://gra.gov.gh/customs/transit-unit/) - [Temporary Admission/Importation](https://gra.gov.gh/customs/temporal-importation/) [](https://gra.gov.gh/file-and-pay-taxes/) ### Need Help ? Please feel free to contact us for your Customs classifications and validation ** [0242435662](#) ** [0242435663](#) ** [info@gra.gov.gh](#)  ** Off Starlet 91 Road Ministries Accra P. O. Box 2202, Accra-Ghana ** 0800-900-110 (+233)20 926 7047/8/9 ** (+233)20 063 1664 (+233)55 299 0000 ** info@gra.gov.gh ** [Contact Us](/contact/) ### Terms of Service Copyright Notice [Privacy Policy](/privacy-policy-2/) [Condition of Use](/condition-of-use/) [Disclaimer of Warranty](/disclaimer-of-warranty/) ### Resources [Official Public Holidays](/public-holidays/) [External Links](/external_link/) ### About GRA [About Us](/about-us/) [Careers](/careers/) [Top Management](/about-us/) [Governing Board](/about-us/) ### Subscribe To Our Youtube Channel [](https://www.youtube.com/channel/UCNZPyVb03xt4a3O6D2oHA2g) ### Scan to File [](https://play.google.com/store/apps/details?id=tpapp.axoninfosystems) [](https://apps.apple.com/gh/app/ghana-taxpayers-%20app/id1594037480) [](https://taxpayersportal.com/) Copyright 2025, All Right Reserved, Ghana Revenue Authority [**](https://www.facebook.com/GhanaRevenue/) [**](https://twitter.com/GhanaRevenue) [**](https://www.youtube.com/channel/UCNZPyVb03xt4a3O6D2oHA2g) [**](https://g.page/r/CeOCVKWFUI_mEAE) [**](https://www.instagram.com/ghanarevenue/?hl=en) [**](#financity-top-anchor) Call Us on [** (+233)80-090-0110](tel:+233800373374)