The Customs Division of the Ghana Revenue Authority (GRA) has warned importers and exporters that errors in trade documentation are contributing to clearance delays and raising the cost of doing business, calling for greater accuracy in declarations submitted to the authorities.
Senior Revenue Officer Rubben Kwaku Satu, Officer in Charge of Strategy, Planning, Monitoring and Evaluation at the Customs Technical Services Bureau (CTSB), identified missing supporting documents, incorrect data entries, incomplete certificates of origin and wrong invoices and bills of lading as some of the recurring problems affecting Customs operations.
Speaking at a webinar organised by the UK-Ghana Chamber of Commerce (UKGCC) and PwC Ghana on the theme, “Customs, Import Documentation, and Trade Facilitation: Improving Efficiency for Businesses,” Mr. Satu explained that incomplete documentation could prevent Customs officers from verifying claims made by importers, prolonging the clearance process.
Errors involving vehicle chassis numbers, models and engine cubic capacities could also result in incorrect assessments, requiring subsequent corrections, modifications or cancellations.
Similarly, incomplete certificates of origin could lead to the rejection of claims for preferential tariff treatment until the necessary corrections are made. Incorrect invoices and bills of lading could also trigger the cancellation or modification of declarations, adding to the time and cost of clearing goods.
“These documentation errors or compliance errors, when minimised, ensure that Customs is efficient for businesses,” Mr. Satu said.
He called on business owners to take a closer interest in the clearance process rather than leave the responsibility entirely to their Customs house agents.
“As a business owner, get involved in the clearance process. That is the only way errors will be minimised and you’ll get value for money to protect your business,” he said.
Get documentation right before goods arrive
Mr. Satu said businesses could reduce clearance problems by engaging qualified and licensed Customs house agents, adopting pre-arrival processing and seeking advance rulings on the classification and origin of goods where applicable.
Advance rulings allow regular importers to establish the appropriate classification and origin treatment of their goods before they arrive, helping them plan their transactions and avoid uncertainty during clearance.
Businesses handling large volumes of imports could also consider becoming self-declarants, allowing their own trained staff to manage their import declarations.
For businesses that rely on Customs house agents, he said, oversight of the documentation remained important.
“What businesses that use Customs house agents should do is they should study the declarations received from their agent and ensure all anomalies are corrected before the goods arrive,” Mr. Satu said.
He also recommended pre-arrival processing, which allows declarations to be submitted and discrepancies resolved before consignments reach the ports.
Importers should have the necessary documents readily available, including their Import Declaration Form (IDF), bill of lading, commercial invoice, packing list, certificate of origin, permits, licences, exemptions and authorisations, relevant bonds and guarantees, sales contracts, letters of credit and evidence of payment, where applicable.
Ebenezer Agawu, Operations Manager at Consolidated Shipping Agencies Ltd., supported the call for accurate documentation, noting that properly prepared submissions could make Customs procedures and other regulatory processes smoother.
“If you are able to present an accurate document, that should actually enhance the facilitation of Customs procedures and other agencies without any difficulty,” he said.
Port bottlenecks complicate clearance reforms
Beyond documentation, Customs outlined several measures being implemented to improve the efficiency and predictability of trade clearance.
Mr. Satu said these included advance rulings, the single-window platform, pre-arrival processing through ICUMS, risk management, post-clearance audits, electronic payment of duties and taxes, and closer cooperation among border agencies.
The CTSB has also centralised classification, valuation and appeals, while Customs officers are undergoing training to improve consistency in their decisions. Applications for advance rulings on classification and origin have also been digitised.
Other measures include improvements to vehicle processing, joint inspections of consignments, publication of a list of licensed Customs house agents and efforts to speed up the clearance of empty containers to reduce congestion at the ports.
However, Mr. Agawu said operational difficulties continued to affect clearance times and undermine some of the efficiency gains.
He cited delays in valuation, congestion at the ports and difficulties transferring containers from MPS to inland container depots as major concerns.
Such delays, he explained, could increase costs for importers, particularly when containers remain uncleared while charges continue to accrue.
He proposed improvements to rail infrastructure and the development of inland Customs-controlled facilities in areas such as Kumasi and Tamale to ease congestion and improve the movement of goods.
Responding, Mr. Satu acknowledged that road infrastructure constraints were affecting the movement of containers to inland container depots.
“There are discussions underway to improve because it’s a balancing act between protecting revenue and ensuring businesses do not suffer,” he said.
Customs calls for greater business cooperation
Mr. Satu said businesses also needed to make better use of the support and trade arrangements available to them.
He encouraged importers and exporters to approach Customs offices with their concerns, follow the division’s public engagements, prepare adequately before importing and take advantage of applicable suspense regimes and preferential trade arrangements.
These include the African Continental Free Trade Area (AfCFTA), the ECOWAS Trade Liberalisation Scheme and the UK-Ghana Trade Partnership Agreement.
“For us to be efficient as Customs, it’s a shared responsibility between us and you. Help us to be efficient, so you also benefit as businesses,” he said.
The webinar, moderated by Maxwell Ntiri, Associate Director of Tax Services at PwC Ghana, also examined Publican, one of Customs’ risk management tools, tariff classification and valuation, advance rulings and appeals, post-clearance audits, the new Customs Act, non-tariff barriers and Ghana’s preferential trade arrangements.
