Rubben Kwaku Satu, Senior Revenue Officer with the Customs Division of the Ghana Revenue Authority (GRA), has called on importers to strictly comply with import regulations to fully benefit from trade facilitation measures.

Speaking at a UK-Ghana Chamber of Commerce (UKGCC) and PwC Ghana webinar on “Navigating Ghana's Import Taxes: Strategies for Compliance for Businesses”, Mr. Satu highlighted that compliance not only safeguards businesses against penalties but also positions them for long-term growth.

He explained that businesses that comply enjoy benefits such as enhanced reputation and credibility, lower operational costs across the trade value chain, favourable risk profiling, and access to a clear path toward attaining Authorised Economic Operator (AEO) status.

“When you don’t comply, fines/penalties will be imposed,” he warned. “Fines, confiscation of goods, legal action, and persistent post-clearance audits will be imposed on you”, which can cripple businesses.

Compliance Strategies

Non-compliance with import regulation occurs throughout the entire import process. Thus, Satu urged importers to pay attention to details at the Import Declaration Form (IDF) acquisition stage; ensure that the sales contract, sole distributorship agreement, and invoice are clearly captured to help convince Customs in case of disputes; and acquire all Certificates of Origin declarations and Export documents to benefit from any preferential rates, among others.

For Mr. Satu, however, the acquisition of the Import Declaration Form is extremely important for the importer.

“Businesses must not leave it to chance,” he cautioned. Due diligence must be done to ensure that every detail—cost, product, description, and more—is accurately captured to avoid delays and disputes.”

He, therefore, advised importers to ensure contracts, distributorship agreements, and invoices are clearly documented; obtain Certificates of Origin and all export documents to qualify for preferential rates; and use the same IDF from the start of a transaction through to clearance to avoid suspicions of transferring funds without goods.

According to him, “When the IDF is not completed properly, businesses may face challenges throughout the transaction process, from remitting funds to clearing goods.”

Compliance facilities

Traders and businesses wishing to comply with import regulations, to avoid the effects of non-compliance, can take advantage of several processes, procedures, and facilities.

These include using the Integrated Customs Management System (ICUMS) to clear goods in Ghana. The ICUMS also serves as a single windows platform for all clearance processes, integrates most stakeholders, and reduces human intervention and minimise corruption.

Other tools that facilitate import compliance include the Ghana.gov platform that enables importers to fulfil their tax obligations conveniently.

Mr. Satu revealed that Customs is in the process of deploying Advanced Cargo Information and Artificial Intelligence to strengthen efficiency and compliance monitoring.

He further encouraged businesses to keep all documentation—such as permits, receipts, and declarations—for at least six years to ease post-clearance audits.

For import-related queries, he urged importers to reach out via the Customs Headquarters, the Ghana Revenue Authority (GRA) Head Office, gra.gov.gh, info@gra.gov.gh, or the GRA’s toll-free and WhatsApp channels.

The webinar, moderated by PwC’s Alexander Fiifi-Yankson, also explored the operations of Customs, major import taxes and levies, suspense regimes and exemptions, and more practical compliance strategies for businesses.