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核查于 2026-09-28 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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小规模采矿来源地工业采矿来源地

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under their mining leases (Act 703 s.46(c)); the Minister's export licence (Act 703 s.6) and L.I. 2173 regs 3-4 were repealed/revoked for gold by Act 1140 s.75, which keeps the Minister's power to license large-scale miners to purchase and deal in gold.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.

本页的可信程度

  • 法律原文 29
  • 官方指引 62
  • 二手资料 33
  • 未经核实 2
  • 未记录可信度等级 13
  • 研究备注 50
  • 无法访问 2
  • 未记录 56
  • 文本 26
  • OCR 4
  • 未说明 28

监管机构

  • 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

    网站
    https://www.bog.gov.gh
    未记录可信度等级未记录

  • Economic and Organised Crime Office (EOCO)

    Tracks illicit financial flows in the gold trade together with GoldBod

    未记录可信度等级未记录

  • Financial 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.

    网站
    https://fic.gov.gh
    未记录可信度等级未记录

  • Ghana 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).

    网站
    https://goldbod.gov.gh
    未记录可信度等级未记录OCR

  • Ghana Revenue Authority (Customs Division and Domestic Tax Revenue Division)

    Customs export clearance; income tax, withholding tax, VAT, Growth and Sustainability Levy

    网站
    https://gra.gov.gh
    未记录可信度等级未记录

  • Ghana Standards Authority

    Calibration certificates for licensees' balances and XRF equipment (at least every 3 months)

    未记录可信度等级未记录

  • Minerals 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.

    网站
    https://www.mincom.gov.gh
    未记录可信度等级未记录OCR

  • Minister 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).

    未记录可信度等级未记录OCR

  • Minister 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)).

    未记录可信度等级未记录OCR

  • Office 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.

    未记录可信度等级
    未记录来源

  • Precious 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)).

    未记录可信度等级未记录OCR

法律

  • Anti-Money Laundering Act, 2020

    KYC/CDD/EDD and suspicious transaction reporting to the FIC, imposed on gold licensees through GoldBod licence conditions

    引用
    Act 1044
    类型
    法案
    官方指引未记录

    研究备注: [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'

    引用
    Act 1129 (EY) / Act 1134 (PwC)
    类型
    法案
    生效日期
    2025-04-02
    二手资料未记录

    研究备注: 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

    引用
    Act 1131
    类型
    法案
    二手资料未记录

  • Ghana 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).

    引用
    Act 1140
    类型
    法案
    生效日期
    2025-04-02
    法律原文未记录OCR

    研究备注: [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

    引用
    Act 1166
    类型
    法案
    生效日期
    2026-03-31
    二手资料未记录

  • Minerals 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).

    引用
    Act 703 (amendments listed by the Minerals Commission: Act 900 of 2015, Act 995 of 2019 - texts not held)
    类型
    法案
    生效日期
    2006-03-31
    法律原文未记录OCR

    研究备注: [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.

    类型
    通函
    生效日期
    2026-06-23
    官方指引未记录

    研究备注: [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

    类型
    通函
    生效日期
    2026-07-22
    官方指引未记录

  • GoldBod 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

    类型
    指引
    生效日期
    2025-04-23
    官方指引未记录

    研究备注: 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)

    类型
    通函
    生效日期
    2026-07-01
    官方指引未记录

  • GoldBod 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

    类型
    通函
    生效日期
    2026-09-01
    官方指引未记录

  • GoldBod 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

    类型
    通函
    生效日期
    2026-07-13
    官方指引未记录

  • GoldBod 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%

    类型
    通函
    生效日期
    2026-09-01
    官方指引未记录

  • Minerals 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).

    引用
    L.I. 2173
    类型
    条例
    生效日期
    2012-03-20
    法律原文未记录OCR

    研究备注: [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)

    引用
    L.I. 2517
    类型
    条例
    生效日期
    2026-03-10
    二手资料未记录无法访问

    研究备注: [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

    引用
    P.N.D.C.L. 219
    类型
    法案
    废止日期
    2025-04-02
    法律原文未记录OCR

    研究备注: 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

    引用
    Act 1151
    类型
    法案
    二手资料未记录

  • Customs 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.

    引用
    Act 891
    类型
    法案
    法律原文未记录

    研究备注: 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)

    引用
    Act 896
    类型
    法案
    官方指引未记录

    研究备注: 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.

    引用
    Act 900
    类型
    法案
    二手资料未记录

    研究备注: [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.

加纳涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

Ghana Gold Board Act, 2025 (Act 1140) — "The One Thousand One Hundred and Fortieth Act of the Parliament of the Republic of Ghana entitled Ghana Gold Board Act, 2025"

法令 · Act 1140. Printer's reference GPCL/A202/450/04/2025 (Ghana Publishing Company Ltd, Assembly Press) · Parliament of Ghana (passed by Parliament and assented to by the President)

Ghana Gold Board Announces Temporary Suspension of Selected Gold Buying License Applications ahead of Regulatory Reforms (press release)

通知 · none · Ghana Gold Board, Management

The Ghana Gold Board ("GoldBod") Announces the Implementation of New Official Gold Pricing Regime effective 1 July 2026

其他 · Ghana Gold Board

Notice to all Gold Buying Licensees — Compliance Notice No. GOLDBOD/2026/04 (monthly transaction reports)

通知 · Compliance Notice No. GOLDBOD/2026/04 · Ghana Gold Board, Compliance Directorate

Ghana Gold Board (GoldBod) — home page

其他 · 颁布于 2026-09-28 · Ghana Gold Board

GoldBod, EOCO Deepen Collaboration to Track and Trace Illicit Financial Inflows in the Gold Trade (news)

其他 · Ghana Gold Board

Notice to all Self-Financing Aggregators (SFAs): Mandatory Local Refining of Gold Doré prior to Export

通知 · Ghana Gold Board (GoldBod), Compliance Directorate

Notice to all Tier 2 Licensed Gold Buyers: Mandatory Procedures for Accessing the Gold Purchase Financing provided by the Ghana Gold Board ("GoldBod") through Aggregators

通知 · Ghana Gold Board, Compliance Directorate

Compliance Notice: Mandatory Use of XRF for the Determination of Gold Purity

通知 · Ghana Gold Board, Compliance Directorate

Mercury Law, 1989

法令 · 颁布于 1994-12-30

Minerals And Mining (Health, Safety and Technical) Regulations, 2012 (L.I. 2182)

条例 · 颁布于 2012

Minerals Commission — Companies Licensed to Purchase and Export Gold as at 15th October, 2024

其他 · Minerals Commission

Minerals (Control of Smuggling) (Amendment) Act, 1965 (Act 296)

法令 · 颁布于 1965-06-03

已废止
Compliance Notice to all Licensed Gold Buyers: Mandatory Requirement for Timely Booking of Gold Purchases

通知 · Ghana Gold Board ("By order of the Ghana Gold Board (GoldBod)")

Notice to all Licensed Gold Buyers on the Implementation of Approved Pricing Threshold for the Purchase of Gold

通知 · Ghana Gold Board ("By order of the Ghana Gold Board")

Small-scale Gold Mining Act, 1989 (P.N.C.D.I. 218)

条例 · 颁布于 1989-04-19

已废止

程序

Small-scale miner extracts gold and sells it to a GoldBod-licensed buyer

适用情形: country is the origin; small-scale (ASM) gold

渠道: GoldBod channel (small-scale gold)

  1. 开采

    Mine and concentrate ore on the licensed small-scale area

    执行方
    Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
    法律原文未记录OCR

    法律依据: Minerals and Mining Act, 2006 (Act 703), ss.82-83

    研究备注: Licence requirement read in Act 703 s.82(1) and operations in s.93; the ore/concentrate states are general ASM practice.

  2. 加工

    Amalgamate with mercury bought from an authorised mercury dealer, then burn off the mercury to recover sponge gold

    执行方
    Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
    法律原文未记录OCR

    法律依据: Minerals and Mining Act, 2006 (Act 703), s.96

    研究备注: 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.

  3. 加工

    Melt sponge into a small unstamped doré bar (often done at the buyer's premises)

    执行方
    Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
    官方指引未记录

    研究备注: GoldBod directives call the purchased product 'gold doré'; who melts it is not stated

  4. 化验

    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%)

    执行方
    Tier 2 licensed gold buyer
    对方
    Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
    出具
    XRF purity measurement record
    官方指引未记录

    法律依据: GoldBod XRF directive

  5. 定价

    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

    执行方
    Tier 2 licensed gold buyer
    官方指引未记录

    法律依据: 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

  6. 付款

    Pay the miner and immediately issue the official GoldBod-prescribed receipt showing the exact time of purchase

    执行方
    Tier 2 licensed gold buyer
    对方
    Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
    所需
    Tier 2 buyer licence; XRF purity measurement record
    出具
    GoldBod-prescribed receipt to the miner
    官方指引未记录OCR

    法律依据: 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)

  7. 申报

    Book the purchase with the financing Tier 2 buyer or aggregator within 5 minutes, by phone, text or another approved channel

    执行方
    Tier 2 licensed gold buyer
    所需
    GoldBod-prescribed receipt to the miner
    出具
    Purchase booking with the financing Tier 2 buyer or aggregator (within 5 minutes)
    官方指引未记录

    法律依据: GoldBod compliance notice on timely booking (23 June 2026)

    研究备注: [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

适用情形: country is the origin; small-scale gold

渠道: GoldBod channel (small-scale gold)

  1. 付款

    Sell gold bought from miners to a licensed Tier 2 buyer, against a GoldBod-prescribed receipt

    执行方
    Tier 1 licensed gold buyer
    对方
    Tier 2 licensed gold buyer
    所需
    Tier 1 buyer licence; GoldBod-prescribed receipt to the miner
    出具
    GoldBod-prescribed receipt for an onward sale
    官方指引未记录

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.67(1)

  2. 付款

    Sell to a licensed aggregator at the official price, against a GoldBod-prescribed receipt

    执行方
    Tier 2 licensed gold buyer
    对方
    GoldBod-licensed aggregator
    所需
    Tier 2 buyer licence; Purchase booking with the financing Tier 2 buyer or aggregator (within 5 minutes)
    出具
    GoldBod-prescribed receipt for an onward sale
    官方指引未记录

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.67(1)

  3. 运输

    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)

    执行方
    Licensed bullion van operator
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.66(1)

  4. 尽职调查

    Record supplier and lot under GoldBod's unique ID system and hold KYC on suppliers

    执行方
    GoldBod-licensed aggregator
    出具
    Unique supplier and lot ID; Supplier onboarding KYC (documents, beneficial ownership, site verification)
    官方指引未记录

Export proceeds: GoldBod FX sales and large-scale miners' repatriation

适用情形: country is the origin

  1. 付款

    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)

    执行方
    Ghana Gold Board (state buyer and exporter)
    对方
    Commercial bank in Ghana
    出具
    FX sale confirmation (spot or funded forward)
    官方指引未记录
  2. 付款

    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

    执行方
    Large-scale mining company (mining lease holder)
    对方
    Bank of Ghana
    二手资料未记录OCR

    法律依据: Minerals and Mining Act, 2006 (Act 703), s.30(2)

    研究备注: 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

适用情形: country is the origin; small-scale gold bought by GoldBod

渠道: GoldBod channel (small-scale gold)

  1. 定价

    Agree the sale with an international offtaker (pricing basis and discount not published)

    执行方
    Ghana Gold Board (state buyer and exporter)
    二手资料未记录

    研究备注: GoldBod's sale contracts were not seen; the losses analysis reports a ~17% loss on doré sold in 2025

  2. 许可

    Issue the export authorisation for its own lot (as sole exporter of non-large-scale gold)

    执行方
    Ghana Gold Board (state buyer and exporter)
    所需
    GoldBod assay and valuation certificate
    出具
    GoldBod export approval / export permission
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(c)

    研究备注: [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.

  3. 海关

    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

    执行方
    Ghana Gold Board (state buyer and exporter)
    出具
    GNCCI certificate of origin
    二手资料未记录无法访问

    法律依据: 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)

    研究备注: [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.

  4. 海关

    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

    执行方
    Ghana Gold Board (state buyer and exporter)
    对方
    GRA Customs Division
    所需
    GoldBod export approval / export permission
    出具
    Bank of Ghana Exchange Control Form A2 (from the exporter's bank, traditional exports); ICUMS customs export declaration
    官方指引未记录

    法律依据: GRA Customs export procedure (traditional exports); Customs Act, 2015 (Act 891)

    研究备注: [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.

  5. 运输

    Ship by air from Accra (Kotoka International Airport) to the offtaker

    执行方
    Ghana Gold Board (state buyer and exporter)
    所需
    ICUMS customs export declaration
    未经核实未记录

    研究备注: Air route inferred from GoldBod's assay lab at KIA; carriers and routing not published

GoldBod buys small-scale gold from aggregators

适用情形: country is the origin; small-scale gold

渠道: GoldBod channel (small-scale gold)

  1. 保管

    Deliver aggregated doré to GoldBod

    执行方
    GoldBod-licensed aggregator
    对方
    Ghana Gold Board (state buyer and exporter)
    所需
    Aggregator licence; GoldBod-prescribed receipt for an onward sale
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(b); s.74

    研究备注: Aggregation is defined as collecting gold "for onward delivery to the Gold Board" (Act 1140 s.74).

  2. 化验

    Weigh, grade, assay (XRF standard from 1 Sept 2026) and value the doré

    执行方
    GoldBod assay laboratory (Kotoka International Airport)
    出具
    GoldBod assay and valuation certificate
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)

  3. 付款

    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

    执行方
    Ghana Gold Board (state buyer and exporter)
    所需
    GoldBod assay and valuation certificate
    二手资料未记录

    研究备注: The funding mechanism is from press analysis; GoldBod has not published the payment procedure

Large-scale miner exports its own doré

适用情形: country is the origin; industrial gold

渠道: Large-scale mine own export

  1. 化验

    Grade, assay, weigh and value the export consignment

    执行方
    GoldBod assay laboratory (Kotoka International Airport)
    出具
    GoldBod assay and valuation certificate
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)

    研究备注: The Act gives GoldBod this sole authority over all exported gold; how it is done at mine sites was not found

  2. 许可

    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

    执行方
    Large-scale mining company (mining lease holder)
    所需
    GoldBod assay and valuation certificate
    出具
    GoldBod export approval / export permission
    未经核实未记录OCR

    研究备注: [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).

  3. 海关

    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

    执行方
    Large-scale mining company (mining lease holder)
    出具
    GNCCI certificate of origin
    二手资料未记录无法访问

    法律依据: 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)

    研究备注: [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.

  4. 海关

    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

    执行方
    Large-scale mining company (mining lease holder)
    对方
    GRA Customs Division
    所需
    GoldBod export approval / export permission
    出具
    Bank of Ghana Exchange Control Form A2 (from the exporter's bank, traditional exports); ICUMS customs export declaration
    官方指引未记录

    法律依据: GRA Customs export procedure (traditional exports); Customs Act, 2015 (Act 891)

    研究备注: [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.

  5. 运输

    Ship doré to a refinery abroad, mainly LBMA refiners in Switzerland

    执行方
    Large-scale mining company (mining lease holder)
    所需
    ICUMS customs export declaration
    二手资料未记录
  6. 税费

    Pay royalty monthly on revenue received (sliding scale 5-12% from 10 Mar 2026), with a year-end reconciliation

    执行方
    Large-scale mining company (mining lease holder)
    对方
    GRA Domestic Tax Revenue Division
    出具
    Monthly mineral royalty payment and annual reconciliation
    二手资料未记录

    法律依据: Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)

    研究备注: [conflict] gh.div-conflict-royalty. [summary] Rates and deadlines from TaxLawGH (summarised read); L.I. 2517 not held.

Large-scale mine produces doré

适用情形: country is the origin; industrial gold

渠道: Large-scale mine own export

  1. 开采

    Mine, process and smelt ore into doré at the mine under the mining lease

    执行方
    Large-scale mining company (mining lease holder)
    官方指引未记录

    研究备注: The doré product is from the GoldBod 20% arrangement description

  2. 申报

    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

    执行方
    Large-scale mining company (mining lease holder)
    法律原文未记录OCR

    法律依据: 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)

    研究备注: [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

适用情形: country is the origin; industrial gold

渠道: Large-scale mine: state pre-emption sale

  1. 定价

    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)

    执行方
    Large-scale mining company (mining lease holder)
    对方
    Ghana Gold Board (state buyer and exporter)
    出具
    GoldBod–large-scale miner gold purchase agreement (20% of export-bound output)
    二手资料未记录

    法律依据: Minerals and Mining Act, 2006 (Act 703) s.7 (pre-emption); Ghana Gold Board Act, 2025 (Act 1140) s.3(1)(d)

  2. 保管

    Deliver the doré to GoldBod's assay laboratory at Kotoka International Airport

    执行方
    Large-scale mining company (mining lease holder)
    对方
    GoldBod assay laboratory (Kotoka International Airport)
    所需
    GoldBod–large-scale miner gold purchase agreement (20% of export-bound output)
    二手资料未记录
  3. 化验

    Assay and value the doré

    执行方
    GoldBod assay laboratory (Kotoka International Airport)
    出具
    GoldBod assay and valuation certificate
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)

  4. 付款

    Pay the miner in cedis at 1% below the LBMA spot price

    执行方
    Ghana Gold Board (state buyer and exporter)
    所需
    GoldBod assay and valuation certificate
    出具
    Cedi payment to large-scale miner for its 20% delivery
    二手资料未记录

Licensee monthly and quarterly reports, record keeping and STRs

适用情形: country is the origin

  1. 申报

    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

    执行方
    GoldBod-licensed aggregator
    出具
    Licensee monthly transaction report (daily purchases with quantity, purity and value; sales; assay results), due within 15 days after month end
    官方指引未记录OCR

    法律依据: GoldBod licence conditions; Compliance Notice No. GOLDBOD/2026/04 (26 Feb 2026)

    研究备注: GoldBod states that failure is a ground for revocation and an offence under Act 1140 s.63.

  2. 申报

    Submit a quarterly report on business and related activities

    执行方
    GoldBod-licensed aggregator
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.43

    研究备注: [ocr] Read in the official scanned copy (OCR); the section and figures cited were checked against the page images.

  3. 申报

    File quarterly reports on refinery inputs, outputs, sources and exports

    执行方
    GoldBod-licensed refinery in Ghana
    官方指引未记录
  4. 尽职调查

    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

    执行方
    Self-financing aggregator (SFA)
    对方
    Financial Intelligence Centre
    出具
    Suspicious transaction report to the FIC
    官方指引未记录

    法律依据: Anti-Money Laundering Act, 2020 (Act 1044), via GoldBod licence conditions

Self-financing aggregator sells to a GoldBod-approved foreign offtaker

适用情形: country is the origin; SFA channel

渠道: Self-financing aggregator with approved offtaker

  1. 尽职调查

    Submit the prospective offtaker's particulars and KYC, AML and financial due-diligence documents to GoldBod

    执行方
    Self-financing aggregator (SFA)
    对方
    Ghana Gold Board (state buyer and exporter)
    所需
    Self-financing aggregator licence
    官方指引未记录

    法律依据: GoldBod SFA compliance notice (13 July 2026)

  2. 尽职调查

    Review compliance and assess risk; tell the SFA the result

    执行方
    Ghana Gold Board (state buyer and exporter)
    官方指引未记录
  3. 许可

    Apply to trade, with a draft offtake agreement

    执行方
    Self-financing aggregator (SFA)
    官方指引未记录
  4. 许可

    Give written approval setting operational requirements, SFA obligations, disclaimers and conditions

    执行方
    Ghana Gold Board (state buyer and exporter)
    出具
    GoldBod written approval of offtaker and trading conditions
    官方指引未记录
  5. 付款

    Remit foreign currency according to GoldBod's trading conditions

    执行方
    Offtaker approved by GoldBod
    所需
    GoldBod written approval of offtaker and trading conditions
    出具
    FX remittance from offtaker
    官方指引未记录
  6. 付款

    Convert the FX to cedis at the Bank of Ghana Reference Rate

    执行方
    Ghana Gold Board (state buyer and exporter)
    所需
    FX remittance from offtaker
    出具
    GoldBod FX conversion at the Bank of Ghana Reference Rate
    官方指引未记录
  7. 申报

    Acknowledge receipt of funds in writing to the offtaker and GoldBod within 24 hours

    执行方
    Self-financing aggregator (SFA)
    所需
    GoldBod FX conversion at the Bank of Ghana Reference Rate
    官方指引未记录
  8. 付款

    Buy gold under GoldBod's pricing regime, regulations and directives (see the first-sale procedure), only in approved areas

    执行方
    Self-financing aggregator (SFA)
    出具
    GoldBod-prescribed receipt to the miner; XRF purity measurement record
    官方指引未记录
  9. 精炼

    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)

    执行方
    GoldBod-licensed refinery in Ghana
    对方
    Self-financing aggregator (SFA)
    出具
    Confirmation of domestic refining and of refining-fee payment
    官方指引未记录

    法律依据: GoldBod local-refining directive

    研究备注: Output fineness not stated; no Ghanaian refinery is on the LBMA Good Delivery List, so the output is modelled as a pre-refined bar

  10. 许可

    Ask GoldBod for permission to export the aggregated lot

    执行方
    Self-financing aggregator (SFA)
    所需
    Confirmation of domestic refining and of refining-fee payment
    官方指引未记录
  11. 化验

    Assay and verify the lot; the SFA pays assay and regulatory fees

    执行方
    GoldBod assay laboratory (Kotoka International Airport)
    出具
    GoldBod assay and valuation certificate
    官方指引未记录

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)

  12. 许可

    Approve and facilitate the export; no unrefined doré is approved from 1 Sept 2026

    执行方
    Ghana Gold Board (state buyer and exporter)
    所需
    GoldBod assay and valuation certificate; Confirmation of domestic refining and of refining-fee payment
    出具
    GoldBod export approval / export permission
    官方指引未记录

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(c)

  13. 海关

    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

    执行方
    Self-financing aggregator (SFA)
    出具
    GNCCI certificate of origin
    二手资料未记录无法访问

    法律依据: 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)

    研究备注: [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.

  14. 海关

    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

    执行方
    Self-financing aggregator (SFA)
    对方
    GRA Customs Division
    所需
    GoldBod export approval / export permission
    出具
    Bank of Ghana Exchange Control Form A2 (from the exporter's bank, traditional exports); ICUMS customs export declaration
    官方指引未记录

    法律依据: GRA Customs export procedure (traditional exports); Customs Act, 2015 (Act 891)

    研究备注: [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

适用情形: country is the origin; aggregator-financed small-scale gold

渠道: GoldBod channel (small-scale gold)

  1. 许可

    Apply to an aggregator to join GoldBod's trade financing programme and present a valid Tier 2 licence

    执行方
    Tier 2 licensed gold buyer
    对方
    GoldBod-licensed aggregator
    所需
    Tier 2 buyer licence
    官方指引未记录

    法律依据: GoldBod financing procedures (22 July 2026)

  2. 尽职调查

    Carry out KYC, due diligence, creditworthiness and compliance checks on the Tier 2 buyer

    执行方
    GoldBod-licensed aggregator
    官方指引未记录
  3. 付款

    Sign the trade financing agreement and give security (bank guarantee, advance payment guarantee or insurance bond) for 10-50% of the approved amount

    执行方
    Tier 2 licensed gold buyer
    对方
    GoldBod-licensed aggregator
    出具
    GoldBod trade financing agreement (aggregator and Tier 2 buyer), approved by GoldBod; Bank guarantee, advance payment guarantee or insurance bond (10-50% of financing)
    官方指引未记录
  4. 许可

    Approve the executed trade financing agreement; only then may financing start

    执行方
    Ghana Gold Board (state buyer and exporter)
    所需
    GoldBod trade financing agreement (aggregator and Tier 2 buyer), approved by GoldBod; Bank guarantee, advance payment guarantee or insurance bond (10-50% of financing)
    官方指引未记录

许可与登记

  • GoldBod Aggregator Licence

    GoldBod aggregator licence

    持有人
    GoldBod-licensed aggregator
    签发机构
    Ghana Gold Board
    有效期
    12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
    费用
    Application GHS 50,000; licence cedi equivalent of US$500,000; renewal US$200,000
    官方指引未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32

  • Licensed bullion van (or a transport contract with a licensed operator)

    持有人
    Licensed bullion van operator
    签发机构
    Not stated (a GoldBod Transportation Licence is 'coming soon')
    官方指引未记录

    研究备注: The licensing authority for bullion vans is not stated

  • GoldBod Buyer Licence (Tier 1)

    GoldBod licence certificate

    持有人
    Tier 1 licensed gold buyer
    签发机构
    Ghana Gold Board
    有效期
    12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
    费用
    Application GHS 500; licence GHS 10,000; renewal GHS 7,000
    官方指引未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32

  • GoldBod Buyer Licence (Tier 2)

    GoldBod licence certificate

    持有人
    Tier 2 licensed gold buyer
    签发机构
    Ghana Gold Board
    有效期
    12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
    费用
    Application GHS 1,000; licence GHS 20,000; renewal GHS 20,000
    官方指引未记录OCR

    法律依据: 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

    持有人
    GoldBod-licensed aggregator
    签发机构
    Ghana Police Service; Office of the Registrar of Companies
    官方指引未记录

  • Minerals Commission licence to purchase and export gold (pre-2025 regime)

    Buying/exporting licence; 63 holders listed on 15 Oct 2024

    持有人
    GoldBod-licensed aggregator
    签发机构
    Minister for Mines / Minerals Commission
    有效期
    Typically 3 years
    法律原文未记录OCR

    法律依据: 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

    持有人
    Offtaker approved by GoldBod
    签发机构
    Ghana Gold Board
    官方指引未记录

    法律依据: GoldBod compliance notice of 13 July 2026

  • GoldBod Refinery Licence

    GoldBod licence certificate

    持有人
    GoldBod-licensed refinery in Ghana
    签发机构
    Ghana Gold Board
    有效期
    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)
    费用
    Application US$10,000; licence US$50,000; renewal US$35,000 (cedi equivalents)
    官方指引未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), ss.26-32

  • GoldBod Self-Financing Aggregator Licence

    GoldBod licence certificate

    持有人
    Self-financing aggregator (SFA)
    签发机构
    Ghana Gold Board
    有效期
    12 calendar months from issue; renewable (renewal window stated as 'not later than three months after' expiry on buyer/aggregator pages)
    费用
    Application US$1,000; licence US$10,000; renewal US$5,000 (cedi equivalents)
    官方指引未记录OCR

    法律依据: 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

    持有人
    Tier 2 licensed gold buyer
    签发机构
    GRA; SSNIT
    官方指引未记录

  • GSA calibration certificates for balances and XRF (every 3 months)

    持有人
    Tier 2 licensed gold buyer
    签发机构
    Ghana Standards Authority
    有效期
    3 months
    官方指引未记录

  • Export Partnership Licence

    持有人
    Self-financing aggregator (SFA)
    签发机构
    Ghana Gold Board
    法律原文未记录OCR

    法律依据: 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)

    研究备注: No published requirements or holders found; not on the GoldBod licensing page (checked 2026-09-28).

  • Mining lease

    Mining lease

    持有人
    Large-scale mining company (mining lease holder)
    签发机构
    Minister for Mines on the recommendation of the Minerals Commission
    有效期
    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))
    法律原文未记录OCR

    法律依据: Minerals and Mining Act, 2006 (Act 703), ss.39-41, 44, 46

  • Small-scale mining licence

    Small-scale mining licence

    持有人
    Licensed small-scale miner (Ghanaian citizen, individual, group or cooperative)
    签发机构
    Minister for Mines on the recommendation of the Minerals Commission (application through the district office)
    有效期
    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)
    法律原文未记录OCR

    法律依据: Minerals and Mining Act, 2006 (Act 703), ss.82, 83, 85, 90-91

    研究备注: [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.

税费

  • GoldBod licence, assay and regulatory fees

    税率
    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)
    缴纳人
    Licensees; SFAs
    征收机构
    GoldBod
    官方指引未记录OCR

    法律依据: 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)

    税率
    3% of gross production
    计税基础
    Gross production
    缴纳人
    Gold mining companies
    征收机构
    GRA
    二手资料未记录

    法律依据: Growth and Sustainability Levy (Amendment) Act, 2025 (Act 1131)

    研究备注: Start date in 2025 not confirmed

  • Growth and Sustainability Levy (gold mining companies)

    税率
    1% of gross production
    计税基础
    Gross production
    缴纳人
    Mining companies
    征收机构
    GRA
    二手资料未记录

    法律依据: Growth and Sustainability Levy (Amendment) Act, 2026 (Act 1166)

  • Mineral royalty on small-scale gold

    Small-scale gold

    税率
    2% flat
    缴纳人
    Small-scale mining licence holder
    征收机构
    Not confirmed (whether GoldBod or buyers deduct it at purchase is unknown)
    二手资料未记录

    法律依据: L.I. 2517

    研究备注: 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)

    税率
    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"
    计税基础
    Total revenue of minerals obtained
    缴纳人
    Holder of a mining lease, restricted mining lease or small-scale licence
    官方指引未记录OCR

    法律依据: Minerals and Mining Act, 2006 (Act 703) as amended by Act 900 (2015), s.25

    研究备注: [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

    税率
    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[]
    计税基础
    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)
    缴纳人
    Mining lease holder
    征收机构
    Commissioner-General (GRA): assessment, collection and recovery of royalties (reg. 7(1))
    未记录可信度等级

    法律依据: Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517), reg. 2 and Schedule

    未记录来源

  • Withholding tax on unprocessed gold from small-scale miners (abolished)

    税率
    1.5%
    计税基础
    Payment for unprocessed gold
    缴纳人
    Small-scale miner (withheld by buyer)
    征收机构
    GRA
    二手资料未记录

    法律依据: Income Tax Act, 2015 (Act 896); abolished by Income Tax (Amendment) Act, 2025

    研究备注: [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

    税率
    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)
    缴纳人
    the taxable person who makes the supply; on an import of goods, the importer
    征收机构
    Commissioner-General (GRA), to whom the Tax due for a tax period is paid
    未记录可信度等级

    法律依据: Value Added Tax Act, 2025 (Act 1151)

    未记录来源

管制

  • 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.

    类型
    反洗钱
    官方指引未记录

    法律依据: Anti-Money Laundering Act, 2020 (Act 1044) via GoldBod licence conditions

    研究备注: [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).

    类型
    跨境申报
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), ss.45(4), 49

    研究备注: 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.

    类型
    其他
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140) s.28; Minerals and Mining Act, 2006 (Act 703) s.83

    研究备注: [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.

    类型
    外汇管制
    生效日期
    2026-07-13
    官方指引未记录

    法律依据: 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.

    类型
    国家垄断
    生效日期
    2025-04-02
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), s.3(2)(a)-(c)

    研究备注: [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).

    类型
    其他
    生效日期
    2025-04-02
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), ss.26, 70, 78(4)

    研究备注: [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.

    类型
    本地精炼要求
    生效日期
    2026-09-01
    官方指引未记录

    法律依据: 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.

    类型
    冲突地区尽职调查
    官方指引未记录OCR

    法律依据: 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.

    类型
    价格管制
    门槛
    Published price + bonus + GHS 30
    生效日期
    2026-07-01
    官方指引未记录

    法律依据: 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.

    类型
    国家垄断
    法律原文未记录OCR

    法律依据: Minerals and Mining Act, 2006 (Act 703) s.7; Ghana Gold Board Act, 2025 (Act 1140) s.3(1)(d)

    研究备注: 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)).

    类型
    出口禁令
    生效日期
    2025-04-02
    法律原文未记录OCR

    法律依据: Ghana Gold Board Act, 2025 (Act 1140), ss.65-68

    研究备注: [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%.

    类型
    其他
    生效日期
    2026-09-01
    官方指引未记录

    法律依据: 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.

    类型
    其他
    生效日期
    2026-02-16
    官方指引未记录

贸易流量

  • 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.

    数据: 63.6 t (2024) to 103.0 t (2025); 2025 value US$10.8bn

    二手资料未记录

  • Bank of Ghana gold holdings grew under the Domestic Gold Purchase Programme.

    数据: 8.77 t (2022) to 30.8 t (Feb 2025)

    二手资料未记录

  • Small-scale gold (formal and smuggled) has gone mainly to the UAE; large-scale doré to Switzerland; also India and South Africa.

    数据: UAE received ~80 t from Ghana in 2022

    二手资料未记录

  • GoldBod FX generated under the new financing model.

    数据: Aug 2026: US$1.315bn (US$668.21m to banks, US$646.59m to BoG); Sept 2026 target US$1.4bn

    官方指引未记录

  • GoldBod claims 170 t exported, worth US$17bn, from Jan 2025 to Aug 2026.

    数据: 170 t / US$17bn

    二手资料未记录

  • Large-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.

    数据: ~100 t produced; ~10 t via GoldBod

    二手资料未记录

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • [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.

    法律原文未记录OCR

  • [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.

    法律原文未记录OCR

  • [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.

    法律原文未记录OCR

  • [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.

    二手资料未记录OCR

  • [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.

    官方指引未记录

  • [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.

    法律原文未记录OCR

  • [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.

    二手资料未记录

  • Small-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).

    二手资料未记录

  • The 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.

    二手资料未记录

  • GoldBod and the Chamber of Mines disagree on how much of large-scale miners' export proceeds return to Ghana.

    数据: GoldBod 20% vs Chamber ~70% (70.8% of US$4.99bn in 2024)

    二手资料未记录

  • Mirror-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).

    数据: 229 t (US$11.4bn) 2019-2023; ~34 t undeclared ASM output in 2023; ~60 t in 2022

    二手资料未记录

  • GoldBod'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.

    数据: >US$1.7bn (2025)

    二手资料未记录

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • 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

    缺失文件
    Minerals and Mining (Amendment) Act, 2015 (Act 900)
    可能所在
    https://www.mincom.gov.gh/wp-content/uploads/2021/06/Minerals-Mining-Amendment-Act-2015-Act-900.pdf
    未获取原因
    Scanned PDF with no text layer (WebFetch 2026-09-28); queued for download and OCR on the Mac host (laws/_work/gh-fetch.tsv).
    影响
    gh.law-act-900gh.tax-royalty-flatgh.tax-royalty-lsmgh.div-conflict-royalty

  • AML Act obligations, cash-transaction thresholds, cross-border cash and gold declaration rules

    缺失文件
    Anti-Money Laundering Act, 2020 (Act 1044); FIC DNFBP guidelines
    可能所在
    https://fic.gov.gh/AML ACT 2020 (ACT 1044).pdf ; https://fic.gov.gh/relevant-laws.html
    未获取原因
    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).
    影响
    gh.ctl-aml

  • Bank of Ghana rules on the Domestic Gold Purchase Programme, Gold for Reserves and repatriation of mining export proceeds

    缺失文件
    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
    可能所在
    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
    未获取原因
    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.
    影响
    gh.st-52gh.st-18

  • Whether Ghanaian gold exports (GoldBod, SFA, large-scale) carry a GNCCI certificate of origin, and GNCCI's requirements, form and fee

    缺失文件
    GNCCI export documentation / certificate of origin rules
    可能所在
    https://www.ghanachamber.org/services/export-documentation
    未获取原因
    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).
    影响
    gh.dk-certificate-of-origingh.doc-certificate-of-origingh.st-53gh.st-54gh.st-55

  • 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)

    缺失文件
    Customs Act, 2015 (Act 891) full text; GRA export restrictions page; ICUMS declaration requirements for HS 7108
    可能所在
    https://gra.gov.gh/wp-content/uploads/2023/08/Customs-Act-2015.pdf ; https://gra.gov.gh/customs/export-restrictions-and-prohibitions/
    未获取原因
    Found on 2026-09-28; queued for download on the Mac host (laws/_work/gh-fetch.tsv).
    影响
    gh.st-21gh.st-35gh.st-44gh.law-act-891

  • Requirements for the Export Partnership Licence (s.27)

    缺失文件
    GoldBod Export Partnership Licence requirements
    可能所在
    goldbod.gov.gh/licensing
    未获取原因
    Not offered on the licensing page
    影响
    gh.cr-export-partnership

  • GoldBod's export sale terms, buyers and routing, and its assay fee schedule

    缺失文件
    GoldBod "2025 Detailed Trade Report - GoldBod and Bank of Ghana" (weekly BoG funding, expected and actual gold supplied); GoldBod assay fee schedule
    可能所在
    https://goldbod.gov.gh/trade-reports
    未获取原因
    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.
    影响
    gh.st-19gh.st-18

  • Royalty regulations text: bands, base, collector, and whether small-scale royalty is withheld at purchase

    缺失文件
    Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)
    可能所在
    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
    未获取原因
    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).
    影响
    gh.tax-royalty-lsmgh.tax-royalty-asmgh.st-46gh.law-li-2517gh.div-conflict-royalty

  • 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))

    缺失文件
    Minerals Commission or GoldBod guidance on large-scale gold exports after Act 1140
    可能所在
    mincom.gov.gh; goldbod.gov.gh
    未获取原因
    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).
    影响
    gh.st-43

  • Layout of the official GoldBod-prescribed receipt (the fields named in licence conditions and the booking notice are recorded)

    缺失文件
    GoldBod receipt specimen
    可能所在
    GoldBod licensing office
    未获取原因
    Not published online; requested (laws/_work/gh-requests.md).
    影响
    gh.dk-goldbod-receipt

经过加纳的路线

国家对

来源

该国研究引用的每一个来源，以及阅读了多少、如何阅读。