The Ghana Revenue Authority (GRA) has confirmed that GH¢807.68 in customs duty paid by a passenger at the Accra International Airport was credited to its revenue account, following a system failure that prevented the immediate issuance of an official receipt.
The incident, which involved passenger Gifty Osei Bonsu on October 3, has raised questions about how customs payments are documented and accounted for when digital systems become unavailable.
In a statement, the GRA said preliminary investigations into allegations of extortion involving Customs officers established that the duty assessed on Ms Bonsu’s goods was eventually paid into the Authority’s revenue account.
However, she had left the airport before the transaction was completed in the Integrated Customs Management System (ICUMS) and an official receipt could be issued.
The Authority attributed the delay to the temporary unavailability of ICUMS, which prevented officers from processing the payment through the normal procedure.
Although the GRA said the revenue had been accounted for, the incident has drawn attention to the procedures for collecting and documenting customs payments during system outages and the safeguards available to passengers who leave the airport without official proof of payment.
How the payment was made
According to the GRA, Ms Bonsu arrived aboard an Egypt Air flight at 12:48 p.m. on October 3 and was referred to the Red Channel for further examination following risk selection and scanning.
The examination uncovered 20 pairs of new women’s shoes, nine new women’s dresses, 18 new men’s shirts and four new wigs. Customs duty of GH¢807.68 was assessed on the shoes.
With the passenger indicating that she had a flight to catch, she deposited GH¢600 towards the duty, while a friend paid another GH¢200.
The GRA said the customs system was restored after Ms Bonsu had left the airport, allowing officers to complete the transaction. The full amount was subsequently paid into the Authority’s revenue account through Ecobank Ghana Limited at about 4:57 p.m. on the same day, under receipt number 2610033274.
It added that Customs officers used their personal funds to cover the GH¢7.68 difference between the amount deposited and the duty assessed.
GRA reviews customs procedures
The Authority said it had introduced alternative procedures to promote transparent and accountable service during system interruptions. It also apologised to Ms Bonsu for the delay.
A review of Customs standard operating procedures at the country’s ports of entry is underway, focusing on communication, duty assessments and transaction documentation.
The GRA also pledged to intensify public education on dutiable goods, duty calculations, payment procedures and passenger concessions. It said it would improve channels through which travellers can seek clarification, request reviews of assessments or lodge complaints.
The effectiveness of these measures will depend on whether passengers can obtain verifiable proof of payment when systems are unavailable and whether transactions can be reconciled promptly once normal service resumes.
The Authority advised travellers carrying dutiable goods to insist on assessment notices, make payments through approved channels and obtain official receipts for every transaction.
While the GRA maintains that the revenue in this case was accounted for, the incident underscores the importance of reliable backup arrangements that allow customs payments to be documented and verified even when digital systems fail.
