Ghana
| Articles |
7.5.1
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7.5.2
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7.5.3
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7.5.4
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|---|---|
| Indicative date of implementation | 22 September 2020 |
| Definitive date of implementation | 22 September 2023 |
| Assistance required for implementation | Support for: the development of procedures and for carrying out capacity building initiatives so as to ensure that Post Clearance Audit (PCA) related concerns are accurately dealt with by Ghana Revenue Authority – Customs Division |
| Donor / Agency |
World Bank |
| Progress reported |
14 October 2024 — G/TFA/N/GHA/4Provision for post clearance audit is outlined in Section 7 of Customs Act 2015 (Act 891).A Customs PCA unit is established but currently is not operating to its full potential for a number of reasons. Ghana needs assistance to strengthen the PCA Policy Framework to ensure PCA activities are delivered in line with international standards. This is even more important now that an Authorized Economic Operator (AEO) programme has recently been introduced which demands more post clearance audit activities to be conducted. |