customs clearance proceedure - ghana

7/27/2019 Customs Clearance Proceedure - Ghana

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Introduction to GCNet ProceduresThe Ghana Community Network has been operational in Ghana since December 2003. It is an innovativesolution designed to facilitate a fast and effective processing of cargo clearance related operations. The

GCNet system is made up of two main components:

1. Ghana Customs Management System (GCMS) - intended to provide the GhanaCustoms, Excise and Preventive Service with a fully integrated computerised system forthe processing and management of Customs Declarations and related activities. Thissystem is designed to work in an EDI (Electronic Data Interchange) environment, whereManifests and Customs Declarations are electronically received and automaticallyprocessed.

2. Ghana TradeNet the platform enabling GCMS to share data with the various partiesinvolved in the processing of trade documents and customs clearances.

The illustration below shows how the system is designed:


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The GCNet System

GCNet is designed to cater for the following activities:

Electronic submission of Master Manifests by Shipping Agents and Airlines. Electronic submission of House Manifests by Forwarding Agents / Consolidators. Electronic submission of Customs Declarations by Clearing Agents or Self-Declarants. Payment of Duties & Taxes confirmed electronically by the banks. Electronic transmission of Customs clearance approvals to Terminal Operators Electronic transmission of Delivery Orders from Shipping Agents to Terminal Operators Integrated system for the sharing of files between Customs Officers. Transfer of electronic messages between Customs, Traders and other parties concerned. Import, Export, Warehousing, Free Zone and Transit operations.

GCNet offers major benefits to Customs and to the Trading Community as a whole:

Submission of Declarations 24 hours a day, 7 days a week. Validation of Declarations performed automatically by the system. Front-End Software for Declarants enabling internal statistics. Integrated Risk Assessment Module for Customs. Payment of Duties and Taxes may be effected at any of the participating banks A powerful monitoring tool for Customs. An integrated database enabling accurate trade statistics.

For further information on licensing, please contact GCNet at the following address:

Ghana Community Network Services Ltd (GCNet) Premier Towers, 11th FloorP.O. Box OS 756Accra, Ghana

Tel.: (233-21) 677 005 - Call Centre

Tel.: (233-21) 677 001 - Main Switchboard

Fax.: (233-21) 677 020

Import clearance processThe majority of declarations processed by Ghana Customs relate to imports into HomeConsumption. Whilst GCNet handles all types of transactions, the Home Consumption regime isconsidered as being the core process.

Submission of the Manifest.The first step of any import process for sea and air shipments in relation to Customs operations


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is the submission of the Master Manifest. The Shipping Agent, the Airline or the CourierCompany submits the Master Manifest electronically to Customs via TradeNet in the form of anEDI message. After successful integration of the Manifest into GCMS, the system is then openfor the acceptance of either Declarations from the Declarants or House Manifests fromForwarding Agents (in the case of consolidations).

What is EDI? EDI means Electronic Data Interchange. It can be defined as the exchange of structured databetween two or more computers using international standard message formats.


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Submission of the DeclarationApproved Declarants are provided with a GCNet Front-End Software (FES) specifically designedfor capturing declaration information and sending it in EDI format to Customs. This FES isinstalled at the declarants premises. The Declarant enters the Customs declaration data intothe FES and when completed validates it on his/her workstation. Once the validation iscomplete, the Declarant transmits the Declaration in the form of an EDI message also calledCusDec (Customs Declaration) to TradeNet. Transmission can be done either by modem or byleased line. Upon receipt by TradeNet, the CusDec is relayed to GCMS for back-end validation.

The EDI environment is reliant upon a set of internationally defined message structures. TheCustoms messages used are the CusDec, CusRes, CusCar. Use of other EDI messages will beused in later stages of the GCNet project.

What is CusDec? CusDec means CustomsDeclaration and is theabbreviation used whenreferring to the electronicdeclaration message sent bythe Declarant to Customs.

What is CusRes? CusRes means CustomsResponse and is theabbreviation used whenreferring to the electronicresponse message fromCustoms to the Declarants.

What is CusCar? CusCar means Customs Cargoand is the abbreviation usedwhen referring to theelectronic manifest messagesent from the Shipping Agentto Customs.

GCMS ValidationThe GCMS validation process is performed at four levels:

1. Manifest Matching


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2. Checking of Reference Codes3. Computation of Duties & Taxes4. Filtering through the Selectivity Module

In most cases the complete validation process is performed in less than one minute. Once all

levels have been successfully processed, the Declaration is validated and a legal DeclarationNumber is generated. Upon validation, three possible options may emerge:

1. Declaration is rejected.

In cases where errors are detected during validation, GCMS will reject theDeclaration. In such cases, GCMS sends a response back to the Declarant listingall errors detected. The Declarant is then to correct errors and resubmit.

2. Declaration validated and not selected by the Risk Assessment Module.

In cases where the GCMS Risk Assessment Module has found the declarationsto be low risk, GCMS sends a response back to the Declarant stating that theDeclaration has not been selected. This Declaration shall be processed by theDocument Verification Office of Customs.

3. Declaration validated and is selected by the Risk Assessment Module. In cases where the GCMS Risk Assessment Module has found that theconsignment is medium to high risk, GCMS sends a response back to theDeclarant stating that the Declaration has been selected. This Declaration shall

be processed by the Compliance Office of Customs.

Once the validation process is complete, GCMS sends the CusRes (Customs Response) toTradeNet which in turn relays it back to the Declarant.

The whole validation process would normally take a couple of minutes.


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Upon receipt of the CusRes from GCMS,the Declarant shall print the Declarationfrom his/her FES at his/her office. Allsupporting documents as indicated on

the Declaration e.g. hard copies of Bill of Lading, Invoice, Packing List, FCVR, IDFand other permits/certificates shouldthen be attached to the Declaration readyfor submission to Customs (DocumentVerification or Compliance).

What does the hard copy of the Declaration look likewhen printed from the FES ready for submission withhard copy of attached documents?


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Payment of Duties & Taxes

Having prepared all necessarydocumentation after validation of theDeclaration in GCMS, the Declarant shall

proceed to any of the participating banksand settle applicable duties, taxes andother charges. The bank is networked toGCMS and will confirm paymentelectronically. The confirmation of payment from the bank of all applicableduties, taxes and other charges enablesthe file to be further processed in GCMS.Failure from the bank to confirm paymentof such charges in full will result in the filebeing "blocked" in GCMS.

Submission of the Declaration at Customs

Depending on whether the Declaration has been selected or has not been selected by GCMS,the Declarant is to submit his/her declaration accompanied by all supporting documents to theDocument Verification Officer or the Compliance Officer as determined by GCMS.

Document Verification The Document Verification process is

intended to be rapid provided allsupporting documents are correctlysupplied. The officer checks the attacheddocuments and confirms clearance of theconsignment in GCMS

Compliance Officer The Compliance process takes place if, forany reason, the system has selected thedeclaration. Under these circumstances,the Compliance Officer proceeds with amore detailed review and routes theDeclaration to the Examination Section. Inall cases of referral to Compliance,physical examination of the consignment


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is systematically required.Physical Examination Upon receipt of the Declaration, theExamination Officer conducts physicalexamination of the consignment and

records examination results in GCMS.Assuming examination was successful,the Examination Officer clears theconsignment

Clearance In the case of non selected Declarations,

Clearance of the consignment takes placeimmediately after submission of the hardcopy of the Customs Declaration with allsupporting documents to the DocumentVerification Officer.

If the Declaration is selected forCompliance, clearance can only takeplace after successful physicalexamination.

Who is connected to GCNet?

Shipping Agents: The first document to be processed by Customs is the Master Manifest asprovided by the Shipping Agent. The Manifest contains all necessary information relating to thecargo present on the carrier.

Forwarding Agents: In the case of consolidation (or groupage), the Forwarding Agent submitsthe House Manifest to Customs. The House Manifest replaces the corresponding MasterManifest.

Declarants: The wo rd Declarant refers to all CEPS approved entities who submit CustomsDeclarations i.e. Clearing Agents, Customs Brokers and approved Self-Declarants.


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Freight Stations: The Freight Stations (or Freight Terminals) are the CEPS approved locationswhere consignments are held between arrival of the carrier and release to the owner aftercompletion of the customs process.

Collecting Banks: The collecting banks are the approved financial institutions which physically

collect the Duties, Taxes and other charges payable. They confirm payment to GCMSelectronically.

Other Agencies: Other agencies involved in the clearance process are usually governmentalbodies such as Ministries, Bank of Ghana, Port Authorities, Regulatory bodies etc...

Payment of Duties and Taxes

There are currently two GCNet participating banks - Ghana Commercial Bank andEcobank. Selected branches are connected to the GCMS server and collect all Customs Dutiesand Taxes.

After validation of the Declaration, the declarant should proceed any of the participating Banksand settle the applicable Duties, Taxes and other Charges.

Please note that as a rule, cash will be accepted for payments up to GHC 1,000,000 only . Anypayment of higher value will have to be settled using a banker''''s draft.

Upon settlement, the Bank will issue a payment receipt and confirm payment electronically to

GCMS. Declarant is to attach the receipt to the main documents for submission to Customs. It isstrongly recommended that importers pay duties and taxes directly to one of the collectingbanks rather than using an intermediary (such as a clearing agent) to pay on their behalf.

It is important to note that with GCNet, payments can be effected at any participating bankbranch. The Declarant is no longer required to settle Duties and Taxes at the Port of Entry itself.

Participating Banks also collect other payments such as Customs penalties, manifestamendments, auction sales, temporary importation fees, rent charges, recertification fees, etc.

Submission of Documents to Customs

The Document Verification Office The Compliance Office The Physical Examination The Customs Offence Report The Freight Stations

Post-Entries
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When is a Post-Entry Required? Submitting a Post-Entry (before clearance) Submitting a Post-Entry (after clearance)

Remarks

Cancellations When is a Cancellation required?

Request for Cancellation Cancellation in GCMS

Contingency Procedures

Introduction

Declaration cannot be submitted to GCMS CusRes cannot be sent to Declarant Examining Officer cannot access GCMS Freight Station cannot receive Delivery message

Manifest cannot be submitted to GCMS
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Glossary of Customs Terms

Appeal The act by which a person who is directly affected by a decision or omission of Customs andwho considers himself to be aggrieved thereby seeks redress before a competent authority.

Assessment of duties and taxesThe determination of the amount of duties and taxes payable.

Audit-based control Measures by which Customs satisfy themselves as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems andcommercial data held by persons concerned.

Authorized consignee A person empowered by the Customs to receive goods directly at his premises without havingto present them at the office of destination.

Authorized consignor A person empowered by the Customs to send goods directly from his premises without havingto present them at the office of departure.

Cargo declaration

Information submitted prior to or on arrival or departure of a means of transport forcommercial use that provides the particulars required by the Customs relating to cargo broughtto or removed from the Customs territory.

Carriage of goods coastwise procedure Customs procedure under which :(a) goods in free circulation, and(b) imported goods that have not been declared under the condition that they must betransported in a vessel other than the importing vessel in which they arrived in the Customsterritory are loaded on board a vessel at a place in the Customs territory and are transported toanother place in the same Customs territory where they are then unloaded.

Carrier The person actually transporting goods or in charge of or responsible for the operation of themeans of transport.

Certificate of origin A specific form identifying the goods, in which the authority or body empowered to issue it


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certifies expressly that the goods to which the certificate relates originate in a specific country.This certificate may also include a declaration by the manufacturer, producer, supplier,exporter or other competent person.

Checking the Goods declaration

The action taken by the Customs to satisfy themselves that the Goods declaration is correctlymade out and that the supporting documents required fulfil the prescribed conditions.

Clearance The accomplishment of the Customs formalities necessary to allow goods to enter home use, tobe exported or to be placed under another Customs procedure.

Clearance for home use The Customs procedure which provides that imported goods enter into free circulation in theCustoms territory upon the payment of any import duties and taxes chargeable and theaccomplishment of all the necessary Customs formalities.

Compensating products The products resulting from the manufacturing, processing or repair of the goods for which theuse of the inward processing procedure is authorized.

Control office The Customs office responsible for one or more "authorized consignors" or "authorizedconsignees" and, in this respect, performing a special control function for all Customs transitoperations.

Country of origin of goods The country in which the goods have been produced or manufactured, according to the criterialaid down for the purposes of application of the Customs tariff, of quantitative restrictions or of any other measure related to trade.

Customs The Government Service which is responsible for the administration of Customs law and thecollection of duties and taxes and which also has the responsibility for the application of otherlaws and regulations relating to the importation, exportation, movement or storage of goods.

Customs control Measures applied by the Customs to ensure compliance with Customs law.

Customs duties Duties laid down in the Customs tariff to which goods are liable on entering or leaving theCustoms territory.

Customs formalities


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All the operations which must be carried out by the persons concerned and by the Customs inorder to comply with the Customs law.

Customs law The statutory and regulatory provisions relating to the importation, exportation, movement or

storage of goods, the administration and enforcement of which are specifically charged to theCustoms, and any regulations made by the Customs under their statutory powers.

Customs offence Any breach, or attempted breach, of Customs law.

Customs office The Customs administrative unit competent for the performance of Customs formalities, andthe premises or other areas approved for that purpose by the competent authorities.

Customs territory The territory in which the Customs law of a Contracting Party applies.

Customs transit Customs procedure under which goods are transported under Customs control from oneCustoms office to another.

Customs transit operation The transport of goods from an office of departure to an office of destination under Customstransit.

Customs warehousing procedure Customs procedure under which imported goods are stored under Customs control in adesignated place (a Customs warehouse) without payment of import duties and taxes.

Decision The individual act by which the Customs decide upon a matterrelating to Customs law.

Declarant Any person who makes a Goods declaration or in whose name such a declaration is made.

Declaration of origin An appropriate statement as to the origin of the goods made, in connection with theirexportation, by the manufacturer, producer, supplier, exporter or other competent person onthe commercial invoice or any other document relating to the goods.

Drawback The amount of import duties and taxes repaid under the drawback procedure.


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Drawback procedure Customs procedure which, when goods are exported, provides for a repayment (total or partial)to be made in respect of the import duties and taxes charged on the goods, or on materialscontained in them or consumed in their production.

Due date The date when payment of duties and taxes is due.

Duties and taxes Import duties and taxes and/or export duties and taxes.

Equivalent goods Domestic or imported goods identical in description, quality and technical characteristics tothose imported for inward processing which they replace.

Examination of goods The physical inspection of goods by the Customs to satisfy themselves that the nature, origin,condition, quantity and value of the goods are in accordance with the particulars furnished inthe Goods declaration.

Export duties and taxesCustoms duties and all other duties, taxes or charges which are collected on or in connectionwith the exportation of goods, but not including any charges which are limited in amount to theapproximate cost of services rendered or collected by the Customs on behalf of anothernational authority.

Free Zone A part of the territory of a Contracting Party where any goods introduced are generallyregarded, insofar as import duties and taxes are concerned, as being outside the Customsterritory.

Goods declaration A statement made in the manner prescribed by the Customs, by which the persons concernedindicate the Customs procedure to be applied to the goods and furnish the particulars whichthe Customs require for its application.

Goods exported with notification of intended return Goods specified by the declarant as intended for re-importation, in respect of whichidentification measures may be taken by the Customs to facilitate re-importation in the samestate.

Goods in free circulation Goods which may be disposed of without Customs restriction.


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HS Code Harmonised System Code

Import duties and taxes Customs duties and all other duties, taxes or charges which are collected on or in connection

with the importation of goods, but not including any charges which are limited in amount to theapproximate cost of services rendered or collected by the Customs on behalf of anothernational authority.

Inward processing Customs procedure under which certain goods can be brought into a Customs territoryconditionally relieved from payment of import duties and taxes, on the basis that such goodsare intended for manufacturing, processing or repair and subsequent exportation.

Mutual administrative assistance Actions of a Customs administration on behalf of or in collaboration with another Customsadministration for the proper application of Customs law and for the prevention, investigationand repression of Customs offences.

Office of departure Any Customs office at which a Customs transit operation commences.

Office of destination Any Customs office at which a Customs transit operation is terminated.

Omission The failure to act or give a decision required of the Customs by Customs law within areasonable time on a matter duly submitted to them.

Outright exportation Customs procedure applicable to goods which, being in free circulation, leave the Customsterritory and are intended to remain permanently outside it.

Outward processing Customs procedure under which goods which are in free circulation in a Customs territory maybe temporarily exported for manufacturing, processing or repair abroad and then re-imported

with total or partial exemption from import duties and taxes.

Personal effects All articles (new or used) which a traveller may reasonably require for his or her personal useduring the journey, taking into account all the circumstances of the journey, but excluding anygoods imported or exported for commercial purposes.

Re-importation in the same state


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Customs procedure under which goods which were exported may be taken into home use freeof import duties and taxes, provided they have not undergone any manufacturing, processingor repairs abroad and provided that any sums chargeable as a result of repayment or remissionof or conditional relief from duties and taxes or of any subsidies or other amounts granted inconnection with exportation must be paid. The goods that are eligible for re-importation in the

same state can be goods that were in free circulation or were compensating products.

Release of goods The action by the Customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned.

Repayment The refund, in whole or in part, of duties and taxes paid on goods and the remission, in wholeor in part, of duties and taxes where payment has not been made.

Rules of origin The specific provisions, developed from principles established by national legislation orinternational agreements ("origin criteria"), applied by a country to determine the origin of goods.

Security That which ensures to the satisfaction of the Customs that an obligation to the Customs will befulfilled. Security is described as "general" when it ensures that the obligations arising fromseveral operations will be fulfilled.

Stores for consumption Goods intended for consumption by the passengers and the crew on board vessels, aircraft ortrains, whether or not sold. Goods necessary for the operation and maintenance of vessels,aircraft or trains including fuel and lubricants but excluding spare parts and equipment whichare either on board upon arrival or are taken on board during the stay in the Customs territoryof vessels, aircraft or trains used, or intended to be used, in international traffic for thetransport of persons for remuneration or for the industrial or commercial transport of goods,whether or not for remuneration.

Stores to be taken away Goods for sale to the passengers and the crew of vessels and aircraft with a view to being

landed, which are either on board upon arrival or are taken on board during the stay in theCustoms territory of vessels and aircraft used, or intended to be used, in international traffic forthe transport of persons for remuneration or for the industrial or commercial transport of goods, whether or not for remuneration.

Temporary admission Customs procedure under which certain goods can be brought into a Customs territoryconditionally relieved totally or partially from payment of import duties and taxes; such goods


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must be imported for a specific purpose and must be intended for re-exportation within aspecified period and without having undergone any change except normal depreciation due tothe use made of them.

Temporary storage of goods

The storing of goods under Customs control in premises and enclosed or unenclosed spacesapproved by the Customs (hereinafter called temporary stores) pending lodgement of theGoods declaration.

Third party Any person who deals directly with the Customs, for and on behalf of another person, relatingto the importation, exportation, movement or storage of goods.

Transport-unit (a) containers having an internal volume of one-cubic metre or more, including demountablebodies.(b) road vehicles, including trailers and semi-trailers.(c) railway coaches or wagons.(d) lighters, barges and other vessels and(e) aircraft.

Trans-shipment The Customs procedure under which goods are transferred under Customs control from theimporting means of transport to the exporting means of transport within the area of oneCustoms office which is the office of both importation and exportation.