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Certinfo.or.kr


GHANA REVENUE AUTHORITY AUGUST 2011
VOLUME 1, ISSUE 1
HINTS TO PASSENGERS AND TRADERS
Passengers' Obligations @ Customs
The following obligations apply to all passengers goods must be answered. using Ghana's air and sea ports as well as land  The Passengers' Unaccompanied Baggage Declaration (PUBD) Form must be completed to Passengers / Obligations  Passengers should not enter or disembark from account for part of one's baggage, which has ships, aircraft vehicles without permission from arrived in advance or left behind to arrive in Baggage Concessions another aircraft, ship, vehicle, or by post. Clients Complaints  All passengers must go by the most direct route to  All Arms and Ammunition must be declared to the Customs examination area and produce all Unaccompanied Baggage  Foreign currency may be declared on BOG General Information on Duties 2  They should make written or oral declarations of Foreign Exchange Declaration Form (FXD Form and Taxes goods and baggage imported by them to Customs. 4A) which can be downloaded from the Bank of Destination Inspection  During examination, documents called for are to be Ghana website: See Currency Scheme produced for scrutiny and all questions relating to Regulations below – Pg. 5). Foreign Currency Controls Passengers' Baggage Concessions
Prohibitions and Restrictions Vehicle Importation Baggage and personal effects shall include:
 Wearing apparel and personal effects.  Wine not exceeding 75 centiliters (750ml). Transit Trade, Warehousing  Binoculars, sports requisites, toys and articles for  Cigarettes, cheroots, cigars, tobacco and snuff, Export Trade household use (such as perambulators, pictures, not exceeding in all, one pound i.e. 0.5kg in glassware, linen, cutlery, crockery and plates General Import Processes which are shown to have been in the passenger's  Items in excess of the above will be subject to Currency Controls personal or household use for a reasonable period. duties and taxes. Failure to produce such articles Responsibility of Passengers 8  Photographic films, plates and sound recording for examination will render them liable to tape but not including such materials if imported for forfeiture or penalty. Customs Hotlines the purpose of commercial photography or sound recording.  Instruments and tools for the personal use of the How to file a complaint?
passenger in his profession or trade but NOT INCLUDING arms and ammunition, motor vehicles 1. Call in or walk into any Customs office to lodge your complaint. fabrics in the piece, provisions, stationery, portable 2. You will in addition to your concern be asked to provide your telephone or perfumed spirits, tobacco goods, wine, saddlery number and/or email address to enable feedback. or any goods imported for the purposes of trade.  The items involved must be for the use for the 3. Your request or complaint will be recorded to facilitate processing. passenger concerned and NOT for sale or 4. The officer in charge will send it to the appropriate department to be intended for other persons.  In the case of electrical goods, these should gave been in the bona fide use of the passenger for at 5. You will be notified of the outcome of the enquiry/complaint through least six (6) months to qualify for the concession. appropriate media channels. The following may be imported free of duty:- We appreciate your assistance in making Customs operations very
 37.5 centiliters (375ml) of potable and perfumed effective and efficient. Thank you.
Issued by the Customs Division of Ghana Revenue Authority P. O. Box 68, Accra V OLUME 1 , I SSUE 1
Passengers Unaccompanied Baggage Declaration (PUBD)
Passengers who have sent their personal The Red Channels
household provisions normally kept in effects in advance or are expecting personal  Passengers who carry the under-listed stock, collectors' pieces, pet animals, and effects after arrival must declare these on the goods are obliged to use the Red also any equipment (other than agriculture, appropriate form known as the "Passengers commercial or Industrial plant) necessary Unaccompanied Baggage Declaration" Form. for the exercise of the calling, trade or  Commercial Goods This declaration must be made immediately on professions of the passenger. arrival or within forty-eight (48) hours of arrival.  Restricted Goods Removal articles do not include arms, If a passenger fails to so declare, he may  Drinks in excess of allowed quantities ammunition and motor vehicles. Arms and forfeit the concession.  Goods imported temporarily ammunition are restricted items, and can The Red & Green Channel
only be imported on a special permit. Removal Articles
On arrival at the Airport from abroad, the Ghanaians who have stayed outside following channels are available for travelers. Ghana for more then twelve (12) Personal Effects of Ghanaians Who Die
The Green Channel
continuous months and are removing A passenger may use the channel if he/she is residence may import their removal articles These may be imported without payment sure to be carrying goods which are free of of duties and taxes. duty and are allowable under the passenger Removal articles include movable personal Evidence of death must be produced to baggage concessions. belongings or effects, domestic appliances, support application for concession. General Information on Duties and Taxes
All imported goods apart from the baggage concessions and those for specified government, privileged persons, organizations and institutions attract import duty and other taxes. Different rates of import duty as well as different types of taxes may be applicable depending on the category of item. Tax Rate (%)
Cost + Insurance + Freight (CIF) CIF + Import Duty CIF + Import Duty Examination Fee (Used Vehicles) CIF + Import Duty +VAT Environmental Tax Destination Inspection Fee Withholding Tax IRS The rates are between 2.5 to 50%. The applicable rate depends on the age and the category of vehicle-  Motor car  Bus coach or van  Truck ,lorry The Overage Penalty is imposed on all vehicles which are more than ten (10) years old except Ambulances and Agricultural tractors
Processing Fee is paid on:
 Zero rated goods  Re-exports of goods from the warehouse  Goods which are exempted from payment of import duty We're on the web: www.gra.gov.gh Contact us: info@gra.gov.gh C USTOMS G UIDE
Destination Inspection Scheme - Geographical Distribution of Areas of Operation
All goods in commercial quantities shall be subject to destination classification and value of the consignment to Customs by issuing a inspection unless exempted by the Ministry of Trade and Industries. Final Classification and Valuation Report (FCVR) The assigned inspection company depends on the port of loading of The report is only an opinion and Customs being the final authority the imported consignment. may accept, reject or modify it as appropriate. The geographical The destination inspection companies offer an informed opinion on the distribution of the destination inspection companies are as follows: Benin, Cape Verde, Cote D'Ivoire, Togo, Guinea, Guinea-Bissau, Liberia, Gabon Mauritania, Niger, Sierra Leone, Congo Cameroon, Equatorial Guinea, Sao Tome and Principe, Central African Republic Western Sahara, Algeria, Tunisia, Libyan Iceland, Finland, USA, Mexico, Chile, Guyana, Arab Jamahiriya, Chad, Djibouti, Soma- Guatemala, Belize, Brazil, Hon- lia, South Africa, Angola, Sudan, Na- Greenland, Norway, duras, Bolivia, Guyana, El Sal- mibia, Lesotho, Eritrea, Rwanda, Swazi- Albania, Belgium, vador, Nicaragua, Costa Rica, land, Botswana, Zimbabwe, Mauritius, Poland, Luxemburg, Panama, Columbia, Vene- Mozambique, Malawi, Madagascar, Como- Romania, Slovakia, zuela, French Ecuador, Suri- ros, Seychelles, Tanzania, Uganda, Bu- name, Argentina, Uruguay, Falkland Islands (Malvinas) Germany, Malta, Italy Papua New Guinea, Solomon Islands, Fiji, Western Samoa, (including Vatican & San American Samoa, Tonga, Nauru, Caroline Islands, Tuvalu, China, Thailand, South Marino), Cyprus, Austria, Vanuatu, Kiribati, New Caledonia, Gilbert Island, Marshall Turkey, Liechtenstein, Islands, N. Marianas, Line Islands, French Paramecia, other Caribbean
Cuba, Bahamas, Dominican Republic, Japan, Mongolia, Taiwan, Hong Kong, Lao, Cambodia, Haiti, Jamaica, Puerto Rico, Dominica, Philippines, Brunei, Malaysia, Singapore, Indonesia, Nepal, Iraq, Syria, Iran, Lebanon, Israel, Jordan, Saudi Aruba, St Christopher and Nevis, Antigua States of former and Barbados, St Vincent Guadeloupe, Arabia, Bangladesh, Bhutan, Pakistan, Afghanistan, Martinique, Netherlands Antilles, and the Ukraine Grenadines, other Caribbean States Caribbean
Nigeria, Kenya, Mali, Spain, Denmark, Sweden, Morocco, Gambia, Switzerland, Ireland, FONTAINE
Burkina Faso, Zambia, Hungary, Czech Republic NB: BIVAC International is solely responsible for the Airport and Land Frontiers
Importation and Exportation of Currency
There are restrictions on the physical conveyance of currency to and 4. Amounts in excess of US$10,000 or other foreign currency from Ghana. equivalent shall be transferred only through a bank or authorized dealer. 1. Residents and non residents travelling abroad are permitted to carry up to US$10,000 or its equivalent in travelers cheque or any 5. Where the amount does not exceed the US$10,000 limit or its other monetary instrument. equivalent in any other currency the traveler is required to declare the amount to Customs and proceed to fill the BOG Foreign 2. Residents and non-residents arriving in Ghana are similarly Exchange Declaration Form (FXDF) at the port of entry or permitted to carry up to US$10,000 or its equivalent in travelers cheque or any other monetary instrument. 6. Where the amount exceeds the limit of US$10,000, Customs shal 3. Amounts in excess of US$10,000 or its equivalent shall NOT be carried in cash of any form of currency or monetary instrument by seize the entire amount whether declared or not. a traveler whether resident or non resident. V OLUME 1 , I SSUE 1
the Minister for Finance and Economic b.Provided further that such articles may be Prohibitions and Restrictions Planning
imported with the approval of the A. – Absolute Prohibitions
4.Goods imported contrary to customs Commissioner on specific occasions if
laws: All goods not imported in an aircraft or in required for scientific purposes on condition
1.Animals and carcasses infected with a steamship except such as may be imported that they are either destroyed or exported
disease: Animals or carcasses infected with in accordance with any regulations relating to from Ghana after they have been used for
disease within the meaning of the Disease of the control of boats or to the importation of the scientific purpose aforesaid: Animals Act, 1961 (Act 83) or any part of such goods overland or by inland waters c.Provided finally that the decision of the animals or carcasses 5.Goods regulated by any law: All goods, the Commissioner shall be conclusive in any
2.Beads of inflammable celluloid: Beads importation of which is regulated by any law in dispute which may arise as to what is to be
composed of inflammable cel uloid or other similar Ghana except in accordance with such laws considered a prohibited import within the meaning of this item. 6.Gambling machines: A permit is required
3.Coffee, raw, imported overland: Raw coffee from the Ministry of Interior
14.Paper, airmail printing: Airmail
imported overland or by inland waterways photographic printing paper, except under 7.Plant, plant product, plant disease or pest,
4.Coin not up to standard: Coin current in any
license of the Commissioner. soil, manure, grass, and other parking
foreign country or any money purported to be material liable to harbor dangerous 15.Press rotary ticket printing: Reel-fed
such not being of the established standard in diseases or pests of plants: A permit is rotary ticket printing presses, except under
weight and fineness. Currency Act, 1964 (Act 242) required from the Ministry of Food and license of the Minister for Finance and 5.Food, contaminated: Meat, vegetables, and Agriculture
Economic Planning. other provisions declared by a Health Officer as 8.Explosives, including nitroglycerine, 16.Spirits of certain kinds and strengths:
unfit for human food dynamite, detonators, gun cotton blasting Spirits of the fol owing descriptions:
6.Knuckle dusters, and life preservers: Knuckle powder, other substances used to produce Spirits containing essential oils or chemical
dusters and life preservers. explosives but excluding ordinary gun products such as thujone, star arise, benzoic
7.Literature, scandalous Books, newspapers and powder, percussion caps, rockets or fuses: aldehyde, salicylic esters, hyssop, absinthe
printed matter which in the opinion of the A Ministry of Interior license is required.
or other substances in such proportions as Commissioner (subject to any directions of the 9.Arms and ammunition: A permit is required the Commissioner in his absolute discretion
Head of State of Ghana) are defamatory, from the Ministry of Interior deem to be injurious to health. scandalous, or demoralizing 10.Handcuffs: A Ministry of Interior license is Brandy, rum or whisky unless provide to the
8.Money, base or counterfeit: Base or
satisfaction of the Commissioner to have counterfeit coin or counterfeit notes of any country 11.Machines for duplicating keys: Obtain been stores in the wood for a period of not
9.Obscene articles: Indecent or obscene prints, license from the Minister of Interior
less than three years prior to importation. paintings, photographs, books, cards, lithographic 12.Machines for duplicating keys, except under Spirits containing essential oils or chemical or other engravings or any other indecent or Milk deficient in milk fat: Milk, condensed or products such as thujone, star arise, benzoic
evaporated, containing less than eight per aldehyde, salicylic esters, hyssop, absinthe 10.Weapons, dangerous: Knives such as flick centum by weight of milk fat, and dried milk or or other substances in such proportions as
knives and paper knives which in the opinion of milk powder containing less than twenty-six per the Commissioner in his absolute discretion the Inspector of Police are considered to be centum by weight of milk fat: deem to be injurious to health. dangerous weapons Provided that this prohibition shall not apply to Brandy, rum or whisky unless provide to the 11.Goods prohibited by any law: All other skimmed milk imported in containers clearly satisfaction of the Commissioner to have
goods, the importation of which is prohibited by marked in such a manner as to be easily been stores in the wood for a period of not any law in Ghana distinguished from containers of ful cream milk, less than three years prior to importation. and admitted as such by the Commissioner: Spirits containing more than 65 per centum B – Restrictions
Provided further that the Commissioner may of absolute alcohol as ascertained by Tralles admit any particular consignment of condensed alcoholmeter other than medicated, Currency: Bank notes, Bank coins, Travelers' or evaporated milk having a lower fat content perfumed or methylated spirits, accepted as
cheques, Electronic units of payment, Securities than eight per centum by weight of milk fat such by the Commissioner, except under in the denominations of local currency or the which he is satisfied is a consignment of ful license from the Commissioner and except in currency of another country, except under license cream condensed or evaporated milk. accordance with the condition of such of the Bank of Ghana 13.Nets and traps for animals: Nets, gins, license.
1.Diamonds: Rough or uncut diamonds, except traps snares, spring-guns, missiles containing Weapons for discharge of noxious
under license of the Minister of Mines and Energy explosives, apparatus for setting guns and all liquids: Weapons of any description which in
2.Films, cinematograph: Cinematograph films, similar or other mechanical engines or the opinion of the Commissioner are
except at the port of Tema, Takoradi or Accra appliances including any parts thereof or designed for the discharge of any noxious Airport. Provided that this prohibition shall not accessories thereto designed, calculated or liquids, gas or other similar substances and apply in the case of films which the Commissioner intended to be used or capable of being used any ammunition containing or in the opinion is satisfied are intended solely for exhibition in to capture, injure or destroy an animal: of the Commissioner designed or adapted to private premises to which the public are not a.Provided that no gin or trap or similar article contain any noxious liquid, gas or other admitted on payment or otherwise shall be deemed hereby to be prohibited to be similar substance, except under license of 3.Good bearing designs and imitation of imported solely by reason of the fact that it has the Minister for Interior.
money: All goods which bear a design in imitation jaws if such are not capable of being opened to 17.Mercury: A license is required from the
of any currency or bank note or coin in current use a greater width than four inches measures at Ministry of Mines and Energy (Mercury Act, in Ghana or elsewhere, except under license of the widest part. 1989, PNDCL 217). C USTOMS G UIDE
General Information on Importation of Vehicles
Basic Regulations Regarding the Importation of Vehicles
With immediate effect, any of the following documents will be required as EVIDENCE OF BONAFIDE OWNERSHIP before imported vehicles can be cleared. The documents are:
Certificates of Title, Certificates of Origin Certificates of Retail Sales Any other officially authorized evidence of bonafide ownership TAXES ON IMPORTATION OF VEHICLES TYPE OF VEHICLE Motor Cars including Cross Country and Estate Cars: Of a cylinder capacity not exceeding 1900 cc Of a cylinder capacity exceeding 1900 cc but not exceeding 3000 cc Of a cylinder capacity exceeding 3000 cc Motor Cars Designed for travelling on snow; golf cars and similar vehicles Motor vehicles designed to carry ten (10) or more persons (e.g. buses & coaches) Motor vehicles designed to carry thirty (30) or more persons Motor vehicle for the transport of goods such as trucks, tippers and lorries Tractors of H.S. Code 8701 Pedestrian Controlled tractors – 8701.10 Road tractors for semi-trailers - 8701.20 Track - laying tractors - 8701.30 Others - 8701.90 Off road terminal tractors 8709 Special Purpose Vehicles Of H.S. Code 87.05 (For Example Workshop Vans, Breakdown Vehicle And Mobile Showrooms Motor Bikes Import duty is based on the CIF Value Agricultural tractors under HS 8701 are not liable to any overage penalty Ambulance falling under HS 8703 are not liable to overage Examination Fee is on the CIF Value and levied only on used vehicles VAT is on the duty inclusive value (CIF + Duty) Penalty on overage vehicles is based on (CIF Value) penalty PENALTIES ON IMPORTATION OF OVERAGE VEHICLE
Penalties are imposed on some category of overage vehicles in addition to any applicable duties and taxes as follows:
MOTOR CARS
Where the age does not exceed 10 years
Where the age exceeds 10 years but does not exceed 12 years Where the age exceeds 12 years but does not exceed 15 years 20% of CIF Value Where the age exceeds 15 years 50% of CIF Values COMMERCIAL VEHICLES SUCH AS BUSES, COACHES AND VANS
Where the age does not exceed 10 years
Where the age exceeds 10 years but does not exceed 12 years. 2.5% of CIF Value Where the age exceeds 12 years but does not exceed 15 years 10% of CIF Value Where the age exceeds 15 years but does not exceed 20 years 15% of CIF Value Where the age exceeds 20 years 50% of CIF Value COMMERCIAL VEHICLES SUCH AS TRUCKS, LORRIES AND TIPPER TRUCKS
Where the age does not exceed 10 years
Where the age exceeds 10 years but does not exceed 12 years. Where the age exceeds 12 years but does not exceed 22 years 10% of CIF Value. Where the age exceeds 12 years but does not exceed 22 years 30% of CIF Value The age of a motor vehicle shall be calculated from the year in which the vehicle was first manufactured. No person shall import a right-hand steering motor vehicle into the country unless otherwise authorized by the Minister of Finance. Under the current Law (Act 634) any vehicle that remains un-entered and un-cleared within 60 days after discharge or in the case of overland vehicle, from the date it crossed the national border into Ghana shall still be forfeited to the state. VALUATION OF USED VEHICLES
For the purposes of levying taxes the value of a vehicle shall be deemed to be the Home Delivery Value depreciated as below plus the Freight and Insurance as stipulated under
section 90 of PNDC LAW 330, 1993.
Where the age of a used motor vehicle does not exceed six months
The price shall be deemed to be the first Purchase Price Where the age exceeds six months but does not exceed one and a half years Eight–five per centum of the first Purchase Price Where the age exceeds one and a half years but does not Exceed two and a half years Seventy per centum of the first Purchase Price Where the age exceeds two and a half but does not exceed five years. Sixty per centum of the first Purchase Price Where the age exceeds five years Fifty per centum of the first Purchase Price V OLUME 1 , I SSUE 1
Transit Trade
Warehousing
Transit Trade is a Customs regime by which goods destined for other Warehousing is a Customs regime by which imported goods are
countries enter the country through one entry point and leave the stored in a bonded warehouse without the payment of import duty
country by road or rail through another entry/exit point.
and other taxes on the goods at the entry point. The goods are normally covered by a security /bond This Customs indulgence affords the importer the opportunity to The goods in transit may be: defer the payment of duty and other taxes until the goods are deliv- ered for home consumption or are re-exported. Tracked by satellite The under-mentioned goods may be warehoused in a Bonded  Electronically monitored, or by Warehouse within the period indicated against them:  Human Escort Type of Goods
Allowable Period
For these services a fee may be charged.
Transit Routes
Three (3) Months The main transit routes are Twelve (12) Months  Tema-Kumasi-Tamale-Paga  Tema-Kumasi-Tamale-Hamile Up to Two (2) years  Aflao-Accra-Takoradi-Elubo There will be no option for the re-warehousing of general goods.  Takoradi-Kumasi-Tamale-Paga Perishable goods may, however, be re-warehoused for a limited Transit operators are advised to follow the assigned routes as well keep period of only one (1) month upon application and approval by the the customs seals or tracking devices intact to avoid tax evasion. Commissioner of Customs. Regulations for Traditional and Non-Traditional Exports
Traditional Exports include
authorized signatures from the appropri- ate Commercial Bank or Bank of Ghana Cocoa, Timber / Lumber, Mineral and has been endorsed by the Bank of 5. Entry goes to computer for keying Resources, Electricity etc. Ghana with their security mark/logo. 6. Final endorsement of documents by the 4. The Customs Entry Form is numbered officer in Charge of Export of his assistant 1. Register with the Registrar-General's with the FXD Form 4A certificates/permits Department and the Ghana Export and processed in the Long Room. 7. Entries/Documents detached and copies Promotion Council. 5. Present product/produce to Customs sent to the Bank of Ghana, Ghana Export 2. Obtain BOG Foreign Exchange Declara- officers for examination Promotion Council, Ministry of Trade and tion Form (FXD Form 4A) which can be 6. The CEPS official releases goods for Industry, Statistical Service, Customs downloaded from the Bank of Ghana Headquarters, etc at least by the 10th of 7. Authorised officer of Customs completes the following month. 3. Obtain permits/certificates from issuing and countersigns EUR/Form. institutions (e.g. Ghana standard board G.R.A. Vision
quality assurance certificate for fresh/ Non Traditional Exports
"To be a world class revenue
processed fish to EU countries, COCO-
Yams, Pineapples, Handicrafts, Cashew BOD Quality Assurance Certificate for Nuts, Coffee, Canned Fish (Tuna), Shea
administration recognized for
fresh/processed fish to EU countries, Butter, Kente Cloth, Cocoa butter, Cocoa professionalism, integrity and
COCOBOD Quality Control Certificate cake, Aluminium products, Textiles (AGOA).
in the case of coffee, sheanut, cashew Requirements
nuts, packing list in the case of personal  Obtain a Non Traditional Export Form
GRA Motto
from the Customs Export shed at the INTEGRITY, FAIRNESS, SERVICE
4. Obtain the Customs Entry Form. 5. Obtain certificates of origin (EURI Form) GRA Mission Statement
 Obtain certificates of origin (EURI) from from CEPS for goods which are to benefit Customs for goods to benefit from To mobilize revenue for national
from preferential tariff treatment in the EU preferential treatment in the EEC and development in an efficient, fair, effective
and other preference giving countries. other preference giving countries. and transparent manner.
Procedure
We will achieve this through:
1. Enter products/produce on FXD Form 4A Procedure
and the Customs Entry Form. Ensure the i. Professional and friendly client
1. Complete Customs Non Traditional Export FXD Form 4A number has been quoted services
Form and submit produce / products to on the Bil of Entry. Export Shed at the Port/Frontier. ii. Promotion of voluntary compliance
2. Present the complete Customs Entry, iii. Application of modern technology
permits/certificates and FXD Form 4A to 2. Examination of goods by Customs officer the CEPS officials in the Customs Long iv. Effective Border protection
3. Arrange for vessel for shipment of goods v. A well trained, disciplined and highly
3. Ensure the FXD Form 4A has two live 4. Submit a copy of the Bill of Lading to the motivated staff .
C USTOMS G UIDE
General Import Procedures
Requirements
nated Banks located at Longroom 9. Machinery, plant and apparatus and spare 1. Original Bill of Lading/Airway Bill 5. Subject yourself and goods to Customs parts for agricultural purposes documentary and physical verification as may be determined Mail Shipment/Parcels
6. Release and/or further processing Regulations
4. Final Classification and Valuation Report depending on regime In accordance with the provisions of the Post Office Guide or the regulations of the Univer- 5. Import Declaration Form (IDF) from the General Exemption from Payment Of Duty sal Postal Union (UPU),
Ministry of Trade and Industry. Specified Government, privileged persons  All postal packets are required to have a 6. Tax Clearance certificate from the Domestic Organizations Institutions and category of parcel declaration or a green label affixed to Tax Revenue Division issued in the name of goods may enjoy exemption from payment the importer or 1% of CIF payment fee. of import duty and some other taxes examples of which are :-  Postal packets must not contain any good, 7. Tax Identification Number (TIN) from the letter, printed matter or any other thing that Ghana Revenue Authority. 1. Diplomatic missions is prohibited or restricted by law to be imported into the country. These include 8. Permit or License from the appropriate 2. Some advertising materials e.g. trade sam- seditious or defamatory material and Ministry/ Agency Department / as applica- ples that will be re-exported, stickers and ble for restricted goods. posters, framed posters and reproducing of paintings, drawing, engraving and etching  An official of the Post Office would act as an 9. Appropriate letter of Exemption from (but excluding menu cards and stationery) agent for the importer for Customs payment of duty and/or taxes as applicable. having an advertisement indelibly printed, Procedure
engraved or lithographed thereon and im-ported solely for the purpose of advertising.  Postal packets would be opened and ex- 1. Submission of Import Declaration Form amination by a Customs Officer in the pres- (IDF), Bill of Lading, Invoices and Packing 3. Aircraft parts and accessories ence of the person to whom the parcel is List to the appropriate Destination Inspec- 4. Baggage and personal effects (Bona fide) addressed or his accredited representative. tion Company for the issuance of a Final  Duty will be levied on all chargeable items Classification and Valuation Report (FCVR) 5. Foodstuff including raw foodstuff and gari but excluding meat and alcoholic beverages and prohibited or restricted items will be 2. Submission of application to appropriate originating from West Africa seized or detained. Ministry/ Department/Agency for the  Unclaimed postal packets would at the relevant License/Permit/Exemption 6. Fish caught by Ghanaian owned canoes, fishing floats and gear appropriate time limit be sold by public 3. Electronic submission of declaration auction and proceeds paid into government 7. Educational, cultural or scientific materials 4. Payment of Duties and Taxes at the desig- 8. Food specially put up for infant feeding Valuation of Goods
Destination Inspection Companies (DICs)

Valuation and Classification are critical functions in the clearance of goods. The functions are outsourced to the private sector (DICs) where traders submit invoices for review and issue of FCVRs. Final valuation and classification decisions, however, rest with customs. e-FCVR Valuation Assurance
The Valuation module in GCMS provides for a structured database of validated reference values for selected commodities for the use of Officer and other relevant Customs The Valuation Database is to be used for the Valuation Assurance of all items. The use of the Valuation Database is mandatory for selected HS Codes that have been carefully chosen based on their risk V OLUME 1 , I SSUE 1
Responsibilities of Passengers and Traders
Customs is obliged to encourage the spirit of joint responsibility among all partners in international trade. This involves the Customs facilitating trade and investment, and movement of persons across borders. Customs strives to deliver professional service to such clients as passengers, traders, business/commercial interests and the public which are considered as critical stakeholders to Customs operations in international trade. On the other hand, Customs expects its stakeholders to display a high level of tax compliance and conduct honest transactions. Hence, clients must strictly adhere to the following:  Be compliant!  Pay all taxes when due!  Satisfy all registration requirements!  Demand receipts for all payments made!  Do not induce an officer with cash or material gifts!  Chart your goods along approved and designated routes!  Report any officer who displays acts of indiscipline towards you!  Give accurate and complete information, to enable us serve you better!  Do not break any seals on Transit goods until Customs authorizes you to do so!  Report to a superior any officer who makes undue demands of cash or material thing from you!  Always quote your Tax Identification Number (TIN) and Unique Identifications Number (UCL) on all correspondence! Customs Hotlines
The Customs Division of the Ghana Revenue Authority wishes to inform the public that its Client Service Centers have started operations at the Headquarters, 28th February Road, Ministries, Accra and Tema Port Longroom. Consequently, the public can contact the Centers and other Customs Stations as follows: PHONE NUMBER
PHONE NUMBER
0302–666841-4 ext 1150 Headquarters Main Lines Headquarters Client Service Direct 0320-668319 Bole Headquarters Client Service Mobile 028-9530218 Hamile Internal Affairs and Intelligence Unit 028-9533990 / 0302-675724 Tumu (Complaints on Staff) Tema Assistant Commissioner 0303-202667 Lawra Tema Public Relations Office 0302-662025 Bolgatanga 0362-530450 Zuarungu 0322-083878 Zebilla 0200-613120 Namoo 0312-022121 Tamale 0312-022021/0312-022163 Sunyani 0312-024215 Academy) Website:
www.gra.gov.gh Email:
Issued by the Customs Division of Ghana Revenue Authority P. O. Box 68, Accra

Source: http://www.certinfo.or.kr/fileDownload.do;jsessionid=E24C35C0643E8EF7ED3A935B6AC71FF1?atchFileId=8026&fileSn=4742

Nel35_3_book-pack.indb

Neuroendocrinology Letters Volume Associations between brain-derived neurotrophic factor and estradiol in women's saliva Chisa Matsuki 1#, Masahiro To 1#, Yusuke Kondo 1,2, Hiroki Sugiyama 1, Yuko Yamamoto 1, Tomoko Shimizu 1, Yohei Kamata 3, Juri Saruta 1, Keiichi Tsukinoki 1 1 Department of Environmental Pathology, Kanagawa Dental University Graduate School of Dentistry,

English.pdf

"PROTEZIONE CIVILE EDUCATIONAL" - www.casaleinforma.it/pcivile V° Contingente CRI at the Italian Red Cross Hospital in Baghdad September – October 2003 PROTOCOL FOR THE TREATMENT OF BURNS AT THE ITALIAN RED CROSS HOSPITAL IN BAGHDAD Document drawn up by Dr. Sandro Gregorio doctor at the Orthopaedic and Trauma O.U at the "G. Gaslini" Institute in Genova.