Exporting goods refers to the process of sending goods from a country for sale or trade. In Ghana this process is largely regulated by the Export and Import Act, 1995 (Act 503), which outlines the conditions and procedures for exporting goods.
Furthermore, the Ghana Export Promotion Authority (GEPA) has been established to develop and promote Ghanaian exports. It generally works in connection with the Ministry of Trade and Industry and other stakeholders to facilitate the exportation of export-worthy goods. This structured system not only promotes Ghanaian products but also facilitates the smooth and lawful exchange of goods beyond the country’s borders. Here are nine legal requirements to take note of.
1. Goods Permitted for Export
Exportable goods must meet specific requirements. Certain items are strictly prohibited from export, including round logs, narcotics, African grey parrots, endangered animal species, currency exceeding $10,000, rattan canes, bamboo, and any obscene or pornographic materials.
Exportable goods fall into two categories: traditional and non-traditional. Traditional exports encompass products like cocoa beans, lumber, logs, electricity, and unprocessed gold or other minerals. Any goods outside of these categories are classified as non-traditional exports.
2. Registration of Business
Any company or entity planning to engage in exporting goods from Ghana must first register the business with the Registrar-General’s Department. The business must also register with the Ghana Export Promotion Authority as an exporting entity and secure a unique identification number.
3. Acquisition of a Taxpayer Identification Number (TIN)
The entity must then obtain a Taxpayer Identification Number (TIN) from the Ghana Revenue Authority or a GhanaCard PIN. This is to facilitate tax compliance and enable relevant authorities to accurately track taxable income. The TIN ensures efficient tax assessment, collection, and accountability.
4. Traditional Export Goods
For traditional export goods, the exporter must obtain a Bank of Ghana Exchange Control Form A2, which is a mandatory document signifying the accurate recording of export transactions. The form must be completed and endorsed by a bank in Ghana after which it would be submitted to the Ghana Customs Authority..
5. Non-Traditional Export Goods
For non-traditional export goods, the exporter must obtain, complete, and submit the Ghana Export Form to the Commissioner of Customs. This form details the type, quantity, and value of the goods being shipped. Customs uses this information to regulate exports and to compile important statistics on the country’s foreign trade.
6. Submission of Electronic Customs Declaration Form
The exporter is required to electronically complete and submit the Customs Declaration Form through the Integrated Customs Management System (ICUMS). This involves logging into the ICUMS portal, filling out the form, and attaching any necessary supporting documents before submission. The Customs Declaration Form provides detailed information about the goods being exported and is essential for facilitating customs clearance.
7. Acquisition of Relevant Permits and Licences
The entity must then apply for and secure all necessary documents, certificates, and permits from the relevant authorities. For example, the export of cocoa beans requires a COCOBOD Export Permit, while pharmaceuticals need permits from the Ministry of Health and the Food and Drugs Authority. These permits confirm the legitimacy and quality of the products, enhancing their credibility and access to international markets.
8. Presentment of Goods for Inspection
After validation of the declaration form and other relevant documents by Customs, the exporter is required to present the goods to Customs at the Export seat for inspection or examination.This stage serves several purposes such as physically verifying the quantity, quality and condition of the goods. It may also be for the confirmation of the permit authenticity.
9. Clearance and Release
After successful inspection, the goods are then released for export.
Alhassan Aboagye on behalf of OSD & Partners
