Ghana
Articles |
3.1
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3.2 (a), (b)
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3.3
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3.4
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3.5
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3.6 (a), (b), (c)
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3.7
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3.8
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3.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d)
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Indicative date of implementation | 22 June 2020 |
Definitive date of implementation | 22 June 2022 |
Assistance required for implementation |
Support for Development of Policy framework and procedures; ICT and Infrastructure equipment; Human Resources/Training for Customs Officials Support to create mechanisms to safeguard institutional memory in the area of advance rulings (ICT) infrastructure for data storage and filing processes) Support for building the capacity of traders so as to adequately help them understand issues pertaining to advance rulings |
Donor / Agency |
World Bank |
Progress reported |
14 October 2024 — G/TFA/N/GHA/4Provision for advanced rulings is outlined in Section 12 of Customs Act 2015 (Act 891)Currently only Administrative Decisions are being applied for classification of goods. Ghana needs assistance in developing and implementing an Advance Ruling Policy Framework and to ensure it is being either applied in a consistent and transparent manner. |