Ghana Revenue Authority explains advance ruling system for importers — MyJoyOnline
In Ghana, the Ghana Revenue Authority (GRA) explained that the advance ruling system allows importers to find out before shipping cargo how customs will classify goods and which rules it will apply during clearance. MyJoyOnline reports, citing Ernest Nyarko, a senior officer at the Tema Collection unit.
According to him, importers, exporters and customs brokers can apply to customs for a binding ruling before goods are imported. It will apply during customs clearance if the cargo and circumstances correspond to the information on which the ruling was made.
Classification and origin of goods
The programme currently covers two areas: tariff classification and determination of the origin of goods. Tariff classification establishes the customs code of a product, which is used to determine taxes and duties. As an example, Nyarko cited honey imports: a trader can submit information about the product and indicate the Harmonized System code that they believe should apply. Customs verifies the information provided and makes a decision on the appropriate code.
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An advance ruling on the origin of goods makes it possible to determine in advance how customs will assess its origin, which Nyarko described as the economic affiliation of a product. According to him, this helps trade participants plan operations and assess potential tax liabilities. The system can also reduce the number of disputes between customs and traders, as key issues are resolved before the goods arrive.
Who can apply
Importers, exporters, customs brokers and other persons intending to bring goods into Ghana can apply. Applications must be submitted before the cargo is shipped or before it arrives in the country. The application should include documents and information about the goods, including an invoice, bill, packing list and, if necessary, product photographs.
After reviewing the materials and applying customs rules, the authority issues a binding ruling that the applicant can use when submitting a declaration for cargo clearance.
