GPHA Process Manual
GPHA Process Manual
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GHANA REVENUE AUTHORITY BUYER & SELLER
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Ghanas Import,
Export and Transit
Process Manual
2016 Edition
As part of the implementation of the Ghana National Single Window, the Customs Division of the
GRA took over its core functions of valuation, classification and risk management. This resulted
in the achievement of the revenue increase for 2015. This provides the assurance that we are
certainly on the right track and if the timelines set are adhered to, then achieving the Ghana
National Single Window (GNSW) Vision will bring about the steady and upward movement in
revenue growth forecasted for the year 2016 and beyond.
The Single Window concept, currently being implemented in over 70 countries world-wide is a
primary tool for trade facilitation implementation. In this respect, the Ghana National Single
Window (GNSW) project will introduce extensive improvements in the way we do business. Not
only will we move away from a paper based trading system towards a fully automated process
but also fully rationalise and integrate the underlying trade procedures to eliminate duplication,
reduce complexities and enhance cooperation across all government agencies involved in the
trade and revenue regulatory process. This automation and integration process is in line with the
online tax strategy of the GRA and the overall e-Gov Project.
We estimate that the design and automation of processes within the GNSW will reduce the cost
and time of export and import processes by up to 50% and 25% respectively over the next 5 years.
This, we envisage will result in savings of over 200 million US$ per year. This will strengthen the
competitiveness of Ghanaian business and will help attract foreign investment. It will also secure
and enhance government revenue and will greatly support small and medium enterprise
(SMEs) that wish to break into the global market. This is a clear win-win situation for both
government and business and we believe that this integrated and partnership approach could
be a model for other areas of Government.
The Process Manual details out the current processes which is a major tool to benchmark
the current situation so that we can measure future progress on our journey towards greater
trade efficiency.
We would like to thank the officers of the Ghana Revenue Authority and Partner Government
Agencies and the business community for their efforts in developing the GNSW. I would also like
to commend West Blue Consulting, our implementing partners for their enthusiasm and
professional approach to this endeavour. Much has already been achieved and we have great
expectations from the delivery of this project over the coming years.
With the signing of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA),
countries around the world have focused on the potential of trade facilitation to enhance their
trade and economic performance. Indeed, many developing economies view the above agreement
as only a minimum requirement and have embarked on much more ambitious goals for increasing
their competitiveness in the global economy.
This is not surprising as the potential economic benefits are enormous. The WTO estimates that full
implementation Of the Agreement will reduce global trade costs by an average of 14.3 per cent.
Total gains to the global economy are estimated at over USS 1 trillion annually. African countries
and least-developed countries (LDCs) are expected to see the biggest average reduction in trade
costs.
Ghana must not stand still in this environment. Rather, we must take on the trade facilitation agenda
with full vigour to strengthen our economy, increase our competitiveness, create new wealth and
employment and fully harvest the potential benefits from this approach.
From a trade perspective, the dynamic is quite simple. Trade facilitation reduces the cost and time
for our local business to trade internationally. It also reduces the psychological barrier that overly
complex procedures place in front of first time exporters. We have seen in the past many cases
where companies with great potential have been discouraged by the complexities of exporting
and have declined to engage in the global economy. This is a huge cost to our economy both in
terms of lost revenue and the potential new employment that could have been created.
The government of Ghana wants to reverse this situation by making trade an attractive and
profitable proposition for Ghanaian business. We believe that the Ghana National Single Window
(GNSW) will be a great asset to us in this endeavour. It brings together both government and trade
in a new dynamic to broaden our export base, open new markets and create new opportunities for
business in Ghana.
This Process Manual is an important step forward. It helps us understand where we are now and
what we need to change in order to reach our goal of a greatly improved trade environment in
Ghana. I would like to express my sincere appreciation to all stakeholders who made this publication
possible and I give my heartfelt support to the success of the GNSW project.
Dr Ekwow Spio-Garbrah
Minister of Trade and Industry
In 2003, the International Chamber of Commerce (ICC), which represents most businesses around
the world, stated that a WTO trade facilitation agreement is fundamental to the establishment of
an improved and more efficient management process for international trade in goods on a global
basis.
It also noted that the main beneficiaries of an agreement would be developing countries, since it
would augment the capacity of developing countries to handle and grow their share of international
trade, not least with other developing countries.
The key trade facilitation issues for the private sector include:
The need for fast-track services for compliant and low risk taxpayers and traders.
The need for customs to work closely with and consult regularly with the private sector to ensure support for
the changes and reforms in customs administration
A service charter between the customs services department and the private sector setting out the
expectation of each party from the other, as well as setting out the parameters for the expected level and
quality of services.
Removal of duplication and bureaucracy in post clearance audits and valuation processes.
The need to speed up the automation of all customs processes and procedures
The introduction of the National Single Window in Ghana, a very important requirement of the
WTO Trade Facilitation Agreement by Ghana Customs could not have come at a better time.
The creation of the national single window system will promote investor confidence and address
major international trade challenges that face government and the private sector when doing
business in the country.
If Ghana and most developing countries are to increase their share of international trade, it must
significantly change the prevailing status quo on both the export and import side by adopting a
new and innovative approach to clearance of goods.
For the scheme to achieve its objective we have to continually build a sustainable National Single
Window where all stakeholders private and public are engaged to provide their inputs.
The ICC led coalition of business associations in Ghana are certain the scheme will work and will
ultimately reduce the time and cost of undertaking international trade in the country.
As partners in growing trade, ICC congratulates the Ghana Customs Service on this bold initiative
and look forward to an improved trade facilitation regime.
The Association of Ghana Industry has been a strong support of the Ghana National Single
Window (GNSW) project from the outset. For us the benefits are clear simpler, predictable, more
transparent and automated procedures will reduce the cost and time of doing business, and will
increase competitiveness and profitability for Ghanaian business.
We are already impressed with the achievements to date. The introduction of the Pre-Arrival
Assessment Reporting System (PAARS) has already reduced the time for import classification and
valuation from 2 weeks to under 2 hours. This is a real tangible benefit to business. Similarly, we
expect that the ePayment and eManifest systems will have a strong positive impact on the trade
processes. We expect to see many similar improvements in the coming years of the project.
We are particularly keen on the proposed Single Entry process in the GNSW, whereby a trader can
lodge all of the required regulatory information for export, import or transit at one point, rather than
the current system where one has to visit each government agency separately. This will provide a
huge benefit and will have a direct impact on our overall efficiency. We also believe that these
simplified procedures will encourage new entrants into the international market space.
I would like to complement especially the partnership approach adopted by the Government of
Ghana in this project. We very much appreciate the level of consultation with government on the
design of the GNSW and we are encouraged by the plans to fully engage us in the future roll out
of the facility. We believe that this proactive change management approach will go a long way
towards ensuring the longer term success of the project.
We appreciate the publication of this Manual on the current trade processes in Ghana and look
forward to a future edition containing the new redesigned processes under the GNSW. We are very
optimistic about the future of the project and the positive potential impact it will have on business
and we encourage all stakeholders to support and participate in its ongoing development.
Mr. Seth Twum-Akwaboah
C.E.O. of AGI
The promotion of a strong and growing economy in Ghana, particularly in the external trade sector,
is a top priority for the Ghana National Chamber of commerce (GNCC). Enhancing trade facilitation
is one of the primary means of achieving this and we are very pleased to see the progress that the
Ghana National Single Window (GNSW) has made to date as we believe that this facility will bring
about a quantum change in the way we do international business in Ghana.
We are particularly supportive of the efforts to simplify, automate and integrate existing trade
procedures as this will reduce both the cost and time of doing business for our traders. This will
greatly improve the efficiency of existing operations and will reduce the barriers to new entrants
into the global market thus generating new business opportunities and employment for Ghana.
I am also very pleased to see the open and consultative approach that has been taken in this
project. The business community has a lot of knowledge and insight into how business can be
best organised in the country and we are very happy to partner with government in this important
development. Indeed, the GNCC believes that this partnership approach should be the model for
all such development projects in the country.
We wholeheartedly commit to supporting the implementation of the GNSW and we encourage all
our members to fully embrace the opportunities that will be offered by the GNSW to do business
better, faster and at lower cost. I wish every success for the GNSW and I would like to complement
all of the stakeholders for their strong support and cooperation.
Mark Badu-Aboagye
CEO, GNCC
Simultaneously securing government revenue, implementing national policies for security and
consumer protection, and facilitating international trade have become the combined new mandate
of Customs Authorities worldwide. Delivering on this role in an efficient and effective manner is a
major challenge for modern Customs in ensuring the economic competitiveness of their country
and the effective participation of their traders in the global market place.
The Ghanaian Revenue Authority has made a strategic decision to fully embrace this comprehensive
approach within Customs and is committed to providing a facilitated trade service to the business
community, within a secure, transparent and revenue efficient framework. This requires a complete
reorientation of exiting procedures, systems and mind sets, both on behalf of government and
trade. It has to be built on a true partnership between all stakeholders for the benefit of the entire
country.
The Ghana National Single Window (GNSW) is the cornerstone in GRAs strategy in this regard,
whereby Customs and all trade related government agencies will be aligned and integrated to
provide a seamless, efficient and transparent service to clients. Our ambition is that the GNSW
will become the model of a fully integrated Single Window for Africa and indeed the world. It will
provide trades with a Single Entry Point to lodge all information requirements for import, export
and transit and will fully automate the process of all key partner government agencies to ensure that
information, once submitted, is used and reused by all agencies to provide a seamless processing
and response to clients.
This First Edition of the Ghana Import Export Transit Process Manual is devoted to the current
As Is process of key agencies. This is where we are now - the processes currently in place in the
international trade supply chain. It is the benchmark from where change will be measured with
the implementation of the GNSW. Stakeholders are unanimous that these existing processes are
costly, cumbersome, repetitive and in many cases time wasting. This is evidenced by Ghanas poor
performance in the World Bank Trade Across Borders, where Ghana ranks 171 out of 189 countries
globally and 36 out of 47 within Sub-Saharan Africa.
I believe that the GNSW can deliver the required improvements so that by the time the second
edition of this manual is published, we will have made considerable progress in harmonizing
our business processes into effective and efficient To-Be processes, complimented by a robust
integrated Risk Management environment. This will greatly strengthen Ghanas competitiveness
in the global economy, will strengthen economic growth and will create new investment and
employment.
This baseline publication was made possible through the hard work, dedication and passion of all
the parties supporting the GNSW, including our officers within GRA Customs, the officials from both
the private and public sector, and our technical partner West Blue Consulting. I would like to express
my sincere appreciation to all parties for this great effort and I hope that you the stakeholders will
find this manual to be a useful reference resource.
For further information on Ghanas Import, Export and Transit procedures visit the Ghana Tradeing Hub website: www.ghanatradinghub.ch
The primary goal of trade facilitation is to help make trade across borders faster, simpler and cheaper,
whilst ensuring its safety and security. The World Trade Organisation defines Trade Facilitation as
the Simplification and harmonisation of international trade procedures. Trade procedures include
the activities, practices and formalities involved in collecting, presenting, communicating and
processing data and other information required for the movement of goods in international trade.
This definition implies that not only the physical movement of goods is important in a supply chain,
but also the associated information flows administered by the relevant governmental agencies
and private sector. The fundamental principles of trade facilitation are therefore transparency,
simplification, harmonization, and standardization.
Trade facilitation relates to a wide range of activities such as import and export procedures (e.g.
customs or licensing procedures); transport formalities and payments, insurance, and other financial
requirements. It is emerging as an important factor for international trade and the economic
development of countries. This is due to its impact on competitiveness and market integration and
its increasing importance in attracting foreign direct investment.
Single Window, a trade facilitation measure is described by the United Nations Centre for Trade
Facilitation and Electronic Business (UNCEFACT) Recommendation 33 as a facility that allows
parties involved in trade and transport to lodge standardized information and documents with
a single entry point to fulfill all import, export, and transit-related regulatory requirements. If
information is electronic, then individual data elements should only be submitted once.
Single Window can best be understood by the service that it aims to provide to traders and
government authorities alike a service that facilitates the exchange of trade relevant information
between business to business; business and government agencies, and amongst government
agencies, for obtaining permits and licences, certificates and necessary approvals. UNCEFACTs
Buy Ship Pay Model illustrated below aims to illustrate the interconnectivity of procedures of the
international trade supply chain.
DOUANE
This first edition of Ghanas Import Export and Transit Process Manual aims to provide a step-by-
step guide of the process steps and documentation required for key international trade processes.
Table Of Contents
1 Glossary of International Terms 15
1.1 SUMMARY OF TRADE ACTORS 15
1.1 - 1 Business Actors 15
1.1 - 2 System Actors 21
1.2 USED NOTATIONS 22
1.3 TRADE TERMS 24
1.4 ABBREVIATION 27
2 Ghana Trade Documents 31
2.1 FOOD AND DRUGS AUTHORITY 31
2.2 ANIMAL PRODUCTION DIRECTORATE 32
2.3 GHANA STANDARD AUTHORITY 32
2.4 NARCOTICS CONTROL BOARD 33
2.5 PLANT PROTECTION AND REGULATORY SERVICES DIRECTORATE 34
2.6 VETERINARY SERVICES DIRECTORATE 35
2.7 GHANA REVENUE AUTHORITY CUSTOMS DIVISION 35
2.8 GHANA PORTS AND HARBOURS AUTHORITY 37
2.9 ENVIRONMENTAL PROTECTION AGENCY 38
2.10 GHANA EXPORT PROMOTION AUTHORITY 39
2.11 MINISTRY OF FINANCE 40
2.12 MINISTRY OF TRADE AND INDUSTRY 40
2.13 GHANA NATIONAL CHAMBER OF COMMERCE 41
2.14 GHANA SHIPPERS AUTHORITY 41
2.15 GHANA ASSOCIATION OF BANKERS (GAB) 41
3 Trade Procedures 44
3.1 IMPORT PROCESSES 44
3.1 - 1 High Level Procedure summary - Import Registration Processes 44
3.1 - 2 High Level Procedure summary - License /Permit/ Certificate/Other Processes 44
3.1 - 3 High Level Procedure summary - Inspection 45
3.1 - 4 High Level Procedure summary - Payment Methods 46
3.1 - 5 High Level Procedure summary Goods Release 46
3.1 - 6 High Level Procedure summary Vessel Management 46
3.1 - 7 High Level Procedure Summary Manifest process 46
3.1 - 8 High Level Procedure Summary Clearance 46
3.1 - 9 High Level Procedure summary Cargo Clearance/Delivery 47
3.1 - 10 High Level Procedure summary Cargo Handling 47
1
Glossary
Public financial Management
$ $
Food Registration Committee FDA (Food and Drugs Authority) Freight Forwarders
(from Business Actors) (from Business Actors)
(from Business Actors)
GNCC (Ghana National Chamber of Commerce) GEPA (Ghana Export Promotion Authority) Ghana Ports & Harbours Authority
(from Business Actors) (from Business Actors) (From Business Actors)
GSA Chairman/Secretary GSA Executive Director GSA Head Fish Control and
(from Business Actors) (from Business Actors) Export Project (FCEP) Department
(from Business Actors)
MOFA Honourable Minister MOF (Ministry of Finance) MOTI (Ministry of Trade and Industry)
(from Business Actors) (from Business Actors) (From Business Actors)
NACOB Desk Officer NACOB Executive Secretary NACOB Executive Secretary Registry
(from Business Actors) (from Business Actors) (from Business Actors)
NACOB Field Officer NACOB (Precursor Control & National Approval Committee
(from Business Actors)
Forensic Examination Support Unit) (from Business Actors)
(from Business Actors)
PCFESU Inspection Officer PCFESU Officer NACOB (Precursor Control & Forensic
(from Business Actors) (from Business Actors) Examination Support Unit Head)
(from Business Actors)
Warehouse Operator
(from Business Actors)
Business Actor:
Please refer to the table on Represents a role which participates in a particular business process.
Summary of Business Actors Can be an individual, an organization, a department, etc.
Is labelled with a role-name
Is placed outside the subject boundary
Business Use Case:
Represents a core business process
Is labelled with a descriptive verb-noun phrase
Relationship Association:
Links actors with the use cases (business processes) they participate in
Activity
Represents a non-decomposable piece of behaviour
Is labelled with a verb-noun phrase that 1) begins with a verb and
ends with a noun; and 2) is short yet contains enough information for
readers to comprehend.
Object
Represents a document or information that flows from one activity to
another activity.
Is labelled with a name of a document.
Decision
Represents the point where a decision, depending on the outcome of
a specific prior activity, has to be made
Has multiple transition lines coming out of a decision point and
connecting to different activities
Attached with labels addressing the condition on each transition line
that comes out of an activity and connects to a decision point or vice
versa
Transition line
Indicates a sequential flow of activities and information flows in an
Process flow Diagram
Fork (Splitting of Control)
Is used to visualize a set of parallel activities or concurrent flow of
activities
Send message
Is used to specify the sending Message or information to one party
over another.
Receive message
Is used to specify the acceptance message or information sending by
another party.
Region
Is used to specify a group of documents or information that flows
from one activity to another activity.
Name Description
Gold Category A shipper whose annual shipment is two thousand metric tons and
more or one hundred TEUs and more in the liner trade, or a shipper
whose annual shipment is five thousand metric tons and more in the
bulk trade
Groupage The grouping together of several compatible consignments into a full
container load. Also referred to as consolidation
Harbour Master An officer who is in charge of vessel movements, safety, security, and
environmental issues within a port.
High Risk Goods Goods that have serious health and safety implications on the
consuming public.
House Bill of Lading A House Bill of Lading is a transportation contract which takes place
between a customer and a forwarder. This legal document is issued
by a freight or cargo forwarder to each exporter, for goods to be
shipped or transported in a group. Hence, a HBL is also referred to as a
groupage document or certificate.
Inland Clearance Depot These are (Off Dock Terminals) that have been duly licensed or
authorized by the Authority
Interchange Form A form used to capture the condition of the container
Name Description
Open Account Method of payment Credit relationship in which the buyer pays upon
the receipt of goods, or on deferred payment basis.
Permits An official document giving someone authorization to do something.
Alternative term for license.
Pest Any species, strain or biotype of plant, animal or pathogenic agent
injurious to plants or plant products
Phytosanitary Certificate Formal document issued by an exporting country's agricultural
authorities to verify a shipment has been inspected and is free from
harmful pests and plant diseases.
Pilotage The act of assisting the master of a ship in navigation when entering
or leaving a port or in confined water
Product Data Sheet A document that summarizes performance and other technical
characteristics of a product in sufficient detail to be used by a
professional or producer.
Product Technical Specification Product Technical Specification: a detailed description of technical
requirements stated in terms, suitable to form the basis for actual
design, development, and production processes of an item having
the qualities specified in the operational characters.
Shipping Document Air waybill, bill of lading, or truck bill of lading, commercial invoice,
certificate of origin, insurance certificate, packing list, or other
documents required to clear customs and take delivery of the goods.
Transport Document Air waybill, bill of lading, carrier's certificate, etc., that serves as an
evidence of acceptance and receipt of goods for carriage and may
also serve as a document of ownership (title).
Quarantine Pest Pest of potential economic importance to the area endangered
thereby and not yet present there, or present but not widely
distributed and being officially controlled.
Shipper Consignor, exporter, or seller (who may be the same or different
parties) named in the shipping documents as the party responsible
for initiating a shipment, and who may also bear the freight cost.
Shore Handlers After the cargo is unloaded from a ship by stevedores and put on the
wharf, it has to be taken to the stockyards and from there to railway
wagons and trucks for transporting to final customers. This work is
done by on-shore cargo-handling agents.
Silver Category A shipper whose annual shipment is below two thousand metric tons
or below one hundred TEUs and more in the liner trade, or a shipper
whose annual shipment is below five thousand metric tons in the
bulk trade
Stevedore A firm or individual engaged in the loading or unloading of a vessel
Turnaround time The time it takes between the arrival of a vessel and its departure
from port; frequently used as a measure of port efficiency.
Twenty-foot Equivalent Unit The twenty-foot equivalent unit (TEU) is an inexact unit of cargo
capacity often used to describe the capacity of container ships and
container terminals.
1.4 Abbreviation
Name Meaning
AGI Association of Ghana Industries
APD Animal Production Directorate
BL Bill of Lading
BNI Bureau of National Intelligence
BOE Bill of Entry
BOG Bank of Ghana
BPA Business Process Analysis
CCVR Customs Classification and Valuation Report
CDI Cash Delivery Invoice
CFS Container Freight Station
CM Change Management
CMR Cargo Movement Request
COA Certificate of Analysis
COC Certificate of Conformity
COO Certificate of Origin
CVE Customs Validated Entry
DO Delivery Order
DP Director of Port
DTM Deputy Terminal Manager
DTS Delivery Tally Sheet
DVLA Driver Vehicle Licensing Authority
ECOWAS Economic Community Of West African States
EIS Environmental Impact Statement
EPA Environmental Protection Agency
ETLS ECOWAS Trade Liberalisation Scheme
FCL Full Container Load
FDA Food and Drug Authority
GAC Ghana Airport Company
GAEC Ghana Atomic Energy Commission
GAB Ghana Association of Bankers
GCB Ghana Cocoa Board
GNCC Ghana National Chamber of Commerce
GCMS Ghana Customs Management System
GEPA Ghana Export Promotion Authority
GFZB Ghana Free Zone Board
GICCS Ghana Integrated Cargo Clearance System
GIPC Ghana Investment Promotion Centre
GMA Ghana Maritime Authority
GMP Good Manufacturing Practices
GNSW Ghana National Single Window
Name Meaning
GOG Government of Ghana
GPHA Ghana Ports Harbours Authority
GRA Ghana Revenue Authority
GSA Ghana Shippers Authority
GSA Ghana Standard Authority
ICC International Chamber of Commerce
ICD Inland Container Depot
ICL Import Container List
ICT Information and Communications Technology
IDF Import Declaration Form
IMBS Integrated Manifest Based System
INCB International Narcotics Control Board
ISO International Organization for Standardization
ISPM International Standards For Phytosanitary Measures
IT Information Technology
LCL Less Container Load
MDA Ministries, Departments and Agencies
MFARI Ministry of Foreign Affairs and Regional Integration
MINCOM Minerals Commission
MOF Ministry of Finance
MOFA Ministry of Food and Agriculture
MOI Ministry of Interior
MOTI Ministry of Trade and Industry
MPS Meridian Port Services
NACOB Narcotics Control Board
NITA National Information Technology Agency
NCA National Communication Authority
NPA National Petroleum Authority
NSA National Security Adviser
NSW National Single Window
NSWS National Single Window Secretariat
OIE Office international Epozoaquarium
PER Preliminary Environmental Report
PAARS Pre-Arrival Assessment Report System
PMM Port Monitoring Manager
PPRSD Plant Protection and Regulatory Services Directorate
PQD Plant Quarantine Division
PTO Principal Traffic Officer
SIC State Insurance Company
SOAAG Ship Owners and Agents Association of Ghana
STO Senior Traffic Officer
SW Single Window
Name Meaning
TDED Trade Data Element Directory
TM Terminal Manager
TMS Terminal Management System
TO Traffic Officer
UCL Unclaimed Cargo List
UCR Unique Consignment Reference
UNCEFACT United Nations Centre for Trade Facilitation and Electronic Business
VAN Vehicle Appointment Notice.
VCR Vehicle Condition Report.
VIF Vehicle Information Form.
VRS Vehicle Record Sheet
VSD Veterinary Services Directorate
WCO World Customs Organization
WCO SAFE World Customs Organization SAFE Framework of Standards to Secure
and Facilitate Global Trade
WTO World Trade Organization
2
Ghana Trade Documents
Acknowledgement Letter
Provisional Approval Permit
Certificate of analysis
Certificate of Conformity
Bill of Lading
Letter of Undertaking
Non Conformity Report
Application Letter
Hazard Analysis and Critical Control Point
Best Practices Manual
Fishery Product Regulation
Cool Room Layout
Freezing Vessel Layout
Processing Plant Layout
Product Data Sheet
Product Technical Specification
Production Data
Manual / Operating Instructions
Pro Forma Invoice
Data Sheet
Form 3
Form A
Acknowledgement Receipt
Export Declaration Form
Authorization Letter
Approved Export Declaration
Report of Findings
Re-Exportation Permit
Amendment request
Previous Bill of Lading
Approval letter
Ship Report Inward Manifest
Ship Blue Book
Inward Report Manifest
Customs Form C42
Shipping Advice
Outward Clearance Certificate
Compliance Directive
Application Letter
Company registration
Certificate to Commence Business
TIN Certificate
Regulatory Permit (FDA, EPA, Fire Service)
Bond Certificate
Statement of Composition
Survey Report
Approval to operate Warehouse
Warehouse number
Freight Forwarder Association Database (GIFF, CUBAG, FFAG)
Import Declaration Form
Insurance
Proforma Invoice
Final/Commercial Invoice
Packing List
Bill of Lading/Airway Bill/Way Bill
Regulatory Permit
CCVR
Laboratory Report
Bill of Entry
Duty Payment Receipt
Examination Report
Vehicle Registration Documents
Road Worthiness
International Drivers License
Letter of Authorization
EPA Certificate
Building Certificate
License to operate
Landing Account
Headload CCVR
IDF
Form C68
Form 4A
Declaration (BOE)
Memo
Shipping Document
SWIFT MT103
Transport document
Other additional document where necessary
3
Trade Procedures
3 Trade Procedures
3.1 Import Processes
3.1 - 1 High Level Procedure summary - Import Registration Processes
FDA Import Permit for General Product and Non Controlled Substance
FDA Permit Application for Controlled Drugs
APD Authorization to Import
APD Permit to Import
GSA Permit to Import African Textile Print
Import Authorization
Open account
Advance Payment
Letter of credit
Bill of Collection
Vessel Booking
Berth Allocation
Vessel At Anchorage
Vessel Berthing
Shifting from Berth to Berth
Shifting from Berth to Anchorage
Bond process
Parcel Post
Courier Seat
Headload
Normal Cargo Process at Frontier
Boarding Seat Clearance
Ship Inward Clearance
Ship Outward Clearance
Landing Seat Process
Goods Tallying
Pre-entry Clearance
Pre- Clearance process
Customs House Agent Registration in PAARS
Issuance of CCVR
Clearance
Compliance
Examination
Physical Inspection
Non/Intrusive /Scanning
Preventive
Vehicle clearance
Premises Examination
Direct Export
Parcel Post
Vessel sailing/Departure
Open account
Letter of credit
Bill of Collection
4
Regulatory Agencies
4 Regulatory Agencies
4.1 Food and Drugs Authority
Mission
To implement the appropriate regulatory measures to achieve the highest standards of safety,
efficacy and quality for all food, drugs, cosmetics, chemical substances.
Vision
To become a centre of excellence in food and drug egulatory affairs on the African Continent.
The Food and Drugs Authority (FDA) formerly the Food and Drugs Board (FDB) was established
in August 1997 under the Food and Drugs Law, 1992 (PNDCL 305B). It is the National Regulatory
Authority mandated by the public Health Act, 2012 (Act 851) to regulate food, drugs, food
supplements, herbal and homeopathic medicines, veterinary medicines, cosmetics, medical
devices, household chemical substances, tobacco and tobacco products.
The FDA Ghanas legal mandate is found in part 6 (Tobacco Control Measures), part 7 (Food and
Drugs), and part 8 (Clinical trials) of the Public Health Act, Act 851 of 2012. The FDA is an Agency
under the Ministry of Health with an eleven member Governing Board inclusive of the Chief
Executive Officer who is responsible for the day to day administration of the FDA.
Objective
The objective of the Authority is to provide and enforce standards for the sale of food,
herbal medicinal products, cosmetics, drugs, medical devices and household chemical
substances.
a. Ensure adequate and effective standards for food, drugs, cosmetics, household
chemicals and medical devices;
b. Monitor through the District Assemblies and any other agency of State compliance with
the provisions of Part 6,7 and 8 of the Public Health Act,2012 (ACT 851);
c. Advise the Minister on measures for the protection of the health of consumers;
d. Advise the Minister on the preparation of effective Regulations for the implementation
of Part 6,7 and 8 of the Public Health Act,2012 (ACT 851);
e. Approve the initiation and conduct of clinical trials in the country;
f. Perform any other functions that are ancillary to attaining the objects of the Authority
Importer Registration
Importer
(from Business Actors)
Importer Registration
2016 Edition
Importer Food and Drug Authority
Start
FDA CEO Account Officer Client Service Officer Drugs Registration and Inspectorate Division
process :
:Registration Certificate
Issues Payment Receipt Rejects Application Forwards Application Letter
Receives Registration
Certificate
:Registration Certificate
Finish
Process Flow Diagram illustrating the activity steps and relationships of Importer Registration
Page 54 of 581
Ghanas Import, Export and Transit Process Manual
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition
Food and Drug Authority
Authorized Local Representative
of the applicant (Local Agent) CEO Account Officer FDA Officer Client Service Officer Division Head Registration Department Evaluation Team IT Department Product Registration Committee SIAMED Unit
a Product
Issues :Application Letter
No Yes
GOVERNMENT OF GHANA
Process flow Diagram showing the activities in Registration of Imported Allopathic Medicinal
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Importer
(from Business Actors)
Registration of Tobacco
and Tobacco Products
4.1 - 1.1.2.4.2 Process flow Steps: Registration of Tobacco and Tobacco Products
Process Flow illustrating the steps and relationships for the Registration of Tobacco and Tobacco
Products Process:
Process Name Process Description
Registration of Tobacco and 1. The Importer writes an application letter to the CEO Food and Drug
Tobacco Products. Authority stating the intent to register a product.
2. The Importer completes a registration form and pays application
fees and submits the application letter, the registration form and all
supporting documents to the Client Service.
3. The Client Service Officer receives application; perform documentary
check to ensure submitted application meets the minimum
requirements.
4. If satisfactory, application is forwarded to Divisional Head and then to
the Tobacco Registration Department
5. The Evaluation team evaluates all documents. The evaluated reports
include label review and dossier evaluation assessment
6. If application is approved:
a. A letter of approval is written and forwarded to the CEO for
endorsement.
b. The Endorsed Letter of approval is issued to the applicant
and the Applicant collects the hard copy of the Certificate of
Registration from FDA secretariat
7. If application is deferred:
a. A letter of deferral is sent to the applicant requested for
additional information.
8. If application is rejected:
a. a Letter of rejection is sent to the applicant stating the reasons for
rejection.
Process:
Importer Food and Drug Authority
CEO FDA Account Officer Client Service Division Head Tobacco Registration Department Evaluation Team
Start
a Product
GOVERNMENT OF GHANA
a Product
Forwards Approval
Receives Approval Letter Letter for
endorsement
Receives Endorsed
Approval Letter :Approval Letter
Issues Endorsed
4.1 - 1.1.2.4.3 Process flow Diagram: Registration of Tobacco and Tobacco
Approval Letter
Finish
Process flow Diagram showing the activities in the Registration of Tobacco and Tobacco Products
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition
Importer Food and Drug Authority
Registration
CEO FDA Account Officer Client Service Officer Evaluation Team FDA Officer IT Department Product Registration Committee
Department
Start
Receives Application Letter,
electronic copy of Registration
Form and all Supporting
Writes Application Letter Conducts GMP Receives
documents on an external
stating the intent to register Inspection to Evaluation
Receives Application Letter hard disk
a Product verify Compliance Report
MINISTRY OF FINANCE
:Application Letter
:Application Letter of Registration :Report
Process [Evaluation
GHANA REVENUE AUTHORITY
registration
:Application Letter according to
Application Forwards standards and
:c_Registration Form Momographs Application can either be
is rejected Application
{BP, USP, Eur. Ph., approved, deferred or rejected
Int. Ph or JP}
Household Chemical Substance
:Supporting Documents
Process flow Diagram showing the activities in the Registration of Cosmetics and Household
Page 63 of 581
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Importer
(from Business Actors) Registration of Imported
Medical Devices
If application is approved:
a. The appropriate Medical Devices Unit prepares a letter of
marketing authorisation approval through the Medical Devices
Department and Medical Devices, Cosmetics and Household
Substances Division and forwards it to the CEO for endorsement.
11. The Endorsed Letter of approval is issued to the applicant and the
Applicant collects the hard copy of the Certificate of Registration from
FDA secretariat
If application is deferred:
a. A letter of deferral is sent to the applicant requested for
additional information.
12. If application is rejected:
a. a Letter of rejection is sent to the applicant stating the reasons for
rejection
2016 Edition
Importer Food and Drug Authority
Medical Devices
FDA CEO Account Officer Client Service Officer Division Head Registration Department
Evaluation Team FDA Officer IT Department Product Registration Committee
Start
Conducts QMS Audit
and GMP Audit Receives
to verify QMS Evaluation
Receives Application
Writes Application Letter availability and Report
stating the intent to register Receives compliance to cGMP
a Product Receives Application Letter Application as part of
stating the intent to register :Application Registration Process :Report
MINISTRY OF FINANCE
a Product
Evaluates all [Evaluation
:Application
GOVERNMENT OF GHANA
:Report [Label
:Supporting Documents Review, Dossier
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Importer
(from Business Actors)
Registration of Food
Suplement
2016 Edition
Importer Food and Drug Authority
FDA CEO Account Officer Client Service Officer Division Head Registration Department Evaluation Team FDA Officer IT Department Product Registration Committee
Start
Receives
Evaluation
Receives Application
Writes Application Letter Report
stating the intent to register Receives
a Product Receives Application Letter Application
stating the intent to register :Application Tests submitted
the Import Procedure
:Report
MINISTRY OF FINANCE
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Importer
(from Business Actors)
Registration of Herbal
Homeopathic Medicines
2016 Edition
Importer Food and Drug Authority
Registration Herbal
CEO FDA Account Officer Client Service Officer Department Unit
Evaluation Team FDA Officer IT Department Product Registration Committee
Start
:Report [Evaluation
minimum requirements Report]
[Evaluation
Completes a Registration Form Report]
Receives Tests submitted
Application Fees samples for Stores the
Process for the Import Procedure
Pays Application Fees {BP, USP, Eur. Ph., Evaluation Report &
dealing with
No Yes Int. Ph or JP} Laboratory Analysis Report
the application :Report
:Payment and cGMP Status Report)
[Saved
Submits Application Letter, Receipt
Sends all Reports Submits Evaluation
electronic copy of Registration
Application Forwards (Label Review Evaluation Report] :Report
Form and all Supporting
is rejected Application Report, Dossier Report [Label Review, Dossier Eval,
documents on an external
hard disk Evaluation Report, Lab Analy & cGMP Status]
Laboratory Analysis
Reports and cGMP :Report
:Application
Status Report) [Evaluation
Makes Final Decision on
:Application Letter Report]
Registering Product
Finish
Process flow Diagram showing the activities in the Registration of Herbal Homeopathic Medicines
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MINISTRY OF FINANCE
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Importer
(from Business Actors)
Registration of FDA CEO
(from Business Actors)
Biological Products
Safety Monitoring
Department
Laboratory Service (from Business Actors)
Department
(from Business Actors)
FDA
(Food and Drugs IT Department
(from Business Actors)
Product Registration
Committee
FDA Account Officer (from Business Actors)
(From Business Actors)
Import and Export Clients Service Evaluation Team Safety Monitoring and
Control Department (from Business Actors) (from Business Actors)
(from Business Actors) Clinical Trail Division
(From Business Actors)
2016 Edition
Importer Food and Drug Authority
Registration Biological
CEO FDA Account Officer Client Service Officer Division Head Department Unit Evaluation Team FDA Officer IT Department Product Registration Committee
Start
Evaluation
MINISTRY OF FINANCE
Approval for
endorsement
Finish
Process flow Diagram showing the activities in the Registration of Biological Product Process for
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Food Products
FDA Laboratory
Food Enforcement (from Business Actors)
Department
(from Business Actors)
FDA Product
FDA Functionality System
Other Accredited (Food and Drugs (from Business Actors)
Laboratory Authority)
(from Business Actors) (from Business Actors)
Animal Products
Manufacturing Countrys Department
Food Regulatory Body (from Business Actors)
FDA Account Officer Registration and Food Evaluation and Product Registration
(From Business Actors) Evaluation Officers Registration Department Committee
(From Business Actors)
(from Business Actors) (from Business Actors)
2016 Edition
Importer Food and Drug Authority
Product Functionality Evaluation and
CEO FDA Account Officer Client Service Officer FDA Laboratory Product Registration Committee
Start System Registration Department
All Fees :Supporting Documents Receives Validates Product Labelling Verifies Result on the Receives All Reports
Writes Application Letter Application against guideline L11541 Certificate of Analysis
stating the intent to Details Submitted meet
Issues
register a Food Product Sends Product Samples requirements specified
Payment Slip Performs Documentary :Report [All Reports]
for confirmatory Analysis in Ghana standard
check to ensure submitted :Application for the product
:Application Letter
Application meets the Details
:Payment minimum requirements Product Samples Makes Final Decision on
Sends Application Letter Receipt Food Product Registration
Stores
Does Submitted Application Application
Pays All Fees Details
meets the minimum Application can either be
requirement? approved, deferred or rejected
Submits Application Letter, :Saved
Vallidates Laboratory Analysis
electronic copy of Registration Application
No Yes Result agains Certificate of
Form and all Supporting Details
Result submitted
documents if Application
if Application if Application
Issues is conditionally
is Approved is deffered
:Filled Registration Form Stores Acknowledgement Submits All Reports Approved
Application
Application Receipt
:Application Letter is rejected
Details Registers
:Report [All Reports] Food Product Sends Letter Sends a Letter
:Supporting Documents of stating of Rejection
Receives Application for :Acknowledgement
endorsement :Application Receipt the issues stating the
that needs non conformity
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4.1 - 1.2.1.1.1 Process flow Steps: Import Permit for General Product and Non
Controlled Substance
Process Flow illustrating the steps and relationships of the Import Permit for General Product and
Non Controlled Substance Process:
Process Name Process Description
Import Permit for General 1. The Importer shall submit application and upload supplementary
Product and Non Controlled document via the eMDA System
Substance 2. The FDA officer logs on to the eMDA System, views the submitted
application and:
a. Conduct document check and verification
b. Validate that the product is registered by the declared Importer
3. If all conditions are satisfactory, the FDA officer provisionally approves
the application electronically otherwise, compliance directives are
issued electronically.
4.1 - 1.2.1.2 Process flow Diagram: Import Permit for General Product and Non
Controlled Substance
Process flow Diagram showing the activities in the Import Permit for General Product and Non
Controlled Substance Process for the Import Procedure:
Start
Submits Application
:Application
Upload Supplementary
Document
:Supplementary
Documents Logs on into e-MDA System
Conducts Documentary
Check
Yes No
:Provisional Approval
:Provisional Approval
Finish
International
Collaborators
(from Business Actors)
Ghana Health
Services
(from Business Actors) Permit Application
for Controlled Drugs
Ministry of Health
(From Business Actors)
4.1 - 1.2.2.2 Process flow Steps: Permit Application for Controlled Drugs
Process Flow illustrating the steps and relationships of the Permit Application for Controlled Drugs
Process:
Process Name Process Description
Permit Application for Controlled 1. The Importer completely fill the application and upload supporting
Drugs document through the eMDA system
2. The FDA officer logs on to the eMDA System, views the submitted
application and perform the following:
a. Perform document check and verification
b. Validate that the product is registered
c. Checks quantity input, remaining allocated quota against
quantity to be imported
3. If all condition is satisfactory:
a. The FDA provisionally approves the application,
b. The eMDA system generate a provisional approval Permit
c. FDA officer prepares a hard copy of the final Import permit for
endorsement by the CEO
d. Hardcopy of the Permit is issued and collected by an authorized
person of the Importing Company. to the Importer
4. If not satisfied, a compliance directive is issued
4.1 - 1.2.2.3 Process flow Diagram: Permit Application for Controlled Drugs
Process flow Diagram showing the activities in the Permit Application for Controlled Drugs Process
for the Import Procedure:
Fills Application
:Supporting Documents Logs on into e-MDA System
:Application
Views Submitted Application
Performs Documentary
Uploads
check and Verification
Supporting Document
Yes No
Receives Final Import
Permit for endorsement
Approves Application Sends Compliance
Directive
:Import Permit
Generates Provisional [Final]
Approval Permit
:Import Permit
:Import Permit [Endorsed Final]
[Final]
:Import Permit
[Endorsed Final]
Finish
Import Inspection
Importer GRA
(from Business Actors) Customs Division
Import Inspection
(from Business Actors)
2016 Edition
Importer Food and Drug Authority e-MDA Platform GRA Customs Division
IECD Office/KIA/TSO Scheduled Regulatory Officer Account Officer Laboratory Team Lead/HOU HOD
Start
Receives Endorsed
Inspection Form
Submits Provisional Receives Provisional Conducts documentary
Approval Permit Approval Permit check
and Supporting and Supporting :Inspection Form
Documents Documents [Endorsed]
MINISTRY OF FINANCE
Does it Satisfactory?
GOVERNMENT OF GHANA
:Provisional :Provisional
Approval Permit Approval Permit Does Inspection
Satsifactory?
GHANA REVENUE AUTHORITY
Issues Issues
Payment Invoice Compliance
Receives Payment
Directive Stamps Provisional
Approval Permit
:Payment
Stakeholders for the Import Procedure:
Receives
Inspection Consignment Consignment is
Conducts Consignment :Provisional
Form is placed recommended for
Endorses Inspection
Records observation on Form
Receives Inspection Form
Sends Provisional
Provisional Receives the
:Inspection Form Approval Permit
Approval Permit Provisional
:Inspection Form [Filled] [Endorsed] Approval Permit
Sends Stamped
Provisional Finish
Approval Permit
Process flow Diagram showing the relationship between the Import Inspection Process and
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Exporter
(from Business Actors)
Export Registration
2016 Edition
Exporter Food and Drug Authority
CEO Food and Drug Authority Account Officer Client Service Officer FDA (All Divisions)
Start
Rejects Application Forwards Application to the Approves Application The application is rejected
Issues Payment Receipt
division responsible for
Submits Application Letter registering the product
with all Supporting Issues Registration Certificate Issues Compliance Directive
:Payment Receipt
documents in an external
drive (Pen Drive / CD) :Application
:Registration Certificate
:Supporting Documents
Receives Registration
Certificate
:Registration Certificate
Finish
Process flow Diagram showing the activities in Export Registration Process for the Export Procedure:
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Exporter Ghana
(from Business Actors)
Registration of Locally Standards Authority
(from Business Actors)
Manufactatured
Drug Products
Receives Evaluation
to SIAMED System GMT status Reports]
Application Tests samples submitted Reports
No Yes against standards and
compendial Momographs
Products
:Report [Stored
:Application Letter Submits Evaluation Reports Evaluation Report]
Process flow Diagram showing the activities in Registration of Locally Manufactured Drug Products
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Exporter Ghana
(from Business Actors)
Standards Authority
Registration of Locally (from Business Actors)
Manufactured
Food Products
2016 Edition
Exporter Food and Drug Authority
Evaluation and
FDA CEO Client Service Officer PF System FDA Laboratory Food Registration Committee
Registration Department
Start
Receives Application
Purchases Registration Form
:Report
:Registration Form [Filled] Validates labelling against
GHANA REVENUE AUTHORITY
:Report
:Application Form
Receives Application
:Supporting Documents
Acknoweledgement Receipt
Forwards Application :Approval Letter
:Acknowledgement
Receipt
Receives Letter of Approval Sends Letter of Approval
for endorsement for endorsement
:Approval Letter
Receives Endorsed
Letter of Approval
Issues Endorsed
Finish Approval Letter
4.1 - 2.1.2.2.3 Process flow Diagram: Registration of Locally Manufactured Food
Process flow Diagram showing the relationship between the Registration of Locally Manufactured
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Exporter FDA
(from Business Actors)
Permit Application (Food and Drugs
for Export Clearance Authority)
(from Business Actors)
4.1 - 2.2.1.2 Process flow Steps: Permit Application for Export Clearance
Process Flow illustrating the steps and relationships of the Permit Application for Export Clearance
Process:
Process Name Process Description
Permit Application for Export 1. The Exporter shall submit application and upload supplementary
Clearance document via the e-MDA System
2. The FDA officer logs on to the e-MDA System, views the submitted
application and :
a. Conduct document check and verification
b. Validate that the product is registered
c. May conduct Laboratory analysis on the product
3. If all condition is satisfactory, the FDA officer approves the application
and issues a provisional approval release to the Importer else, send a
compliance directive
4.1 - 2.2.1.3 Process flow Diagram: Permit Application for Export Clearance
Process flow Diagram showing the activities in Permit Application for Export Clearance Process for
the Export Procedure:
Start
Uploads Supplementary
Documents
:Supplementary
Documents [saved]
Conducts Laboratory
analysis on the Product
Yes No
Provisional Approval
Release
Finish
4.1 - 2.2.2 Sub process: Permit Application for Certificate of Manufacture and Free Sale
4.1 - 2.2.2.1 High level Procedure: Permit for Certificate of Manufacture and Free
Sales
High level Procedure Summary diagram illustrating the relationships of the Permit for Certificate
of Manufacture and Free Sales Process:
Exporter
(from Business Actors)
FDA
(Food and Drugs
Authority)
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 100 of 581
GOVERNMENT OF GHANA
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.1 - 2.2.2.2 Process flow Steps: Permit for Certificate of Manufacture and Free Sales
Process Flow illustrating the steps and relationships of Permit for Certificate of Manufacture and
Free Sales Process:
Process Name Process Description
Permit for Certificate of 1. The Exporter submits an application letter to the CEO Food and Drugs
Manufacture and Free Sale Authority requesting for a Certificate of Manufacture and Free Sales.
2. The Letter is forwarded to the HOD- IECD
3. The HOD minutes on the letter and forward it to the HOU
4. The HOU minutes on the letter and forward it to the SRO for necessary
action
5. The SRO gives the Exporter a payment invoice.
6. The Exporter makes payment at the Cashier Office
7. The Account Officer issues the Exporter a payment receipt
8. The Scheduled Regulatory Officer(SRO) schedule Inspection and
conducts the premise Inspection
9. The SRO might take the sample of the product for Laboratory analysis.
10. The HOD-Lab Services Dept. submits the Lab analysis report to the HOD-
IECD unit.
11. The SRO enters observation on the Inspection form and submits it to the
HOU.
12. The HOU enters his remarks on the Inspection form, signs it and send it
to the HOD.
13. The HOD endorses the Inspection form.
14. If satisfactory, The HOD generates a Certificate of Manufacture and
Free sales and forward it to the CEO for endorsement else, a complaint
directive.
15. The Exporter comes for the pickup of the Certificate
2016 Edition All contents copyright GRA 2016 Page 101 of 581
Permit for Certificate of Manufacture and free Sales
2016 Edition
Exporter Food and Drug Authority
Laboratory Services
CEO FDA HOD IECD HOU Scheduled Regulatory Officer Cashier Office
Department/HOD
Start
Receives Application Letter Receives Minuted Application Letter
Receives Minuted
Application Letter
Submits an Application Receives Application Letter :Application Letter :Application Letter [Minuted]
Letter requesting for
Certificate of Manufacture :Application Letter
MINISTRY OF FINANCE
:Application Letter Forwards Application Letter :Application Letter [Minuted] Receives Payment Receives Product Sample
Sales
:Payment Receipt
:Payment Invoice Perform Laboratory
Sales Process for the Export Procedure:
Schedules Inspection
Analysis
Submits Lab
:Inspection Form [Signed] Analysis Report
Enters observation on
Inspection Form
Forwards Certificate of
Finish Sends Signed Inspection Form
Manufacture & Free Sales
4.1 - 2.2.2.3 Process flow Diagram: Permit for Certificate of Manufacture and Free
Process flow Diagram showing the activities in the Permit for Certificate of Manufacture and Free
Export Inspection
Exporter GRA
(from Business Actors)
Authority)
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 103 of 581
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 104 of 581
Export Inspection
2016 Edition
Exporter Food and Drug Authority e-MDA Platform GRA Customs Division
IECD Office/KIA/TSO Scheduled Regulatory Officer Account Officer Laboratory Team Lead/HOU HOD
Start
Approval Permit
GHANA REVENUE AUTHORITY
Makes Payment
:Payment Receipt :Inspection Form
[Endorsed]
Receives
Payment Receipt Receives
Product
Sample Stamps & Signs Provisional
for Analysis Approval Permit
:Payment Receipt Schedules Inspection
Endorses Inspection
Records observation on Form
:Provisional Approval
Receives Endorsed Inspection Form Permit [Endorsed]
Provisional Receives Endorsed
Approval Permit :Inspection Form Provisional
:Inspection Form [Filled] [Endorsed] Approval Permit
:Provisional
Approval Submits Inspection Form Forwards Endorsed :Provisional Approval
Permit [Endorsed] for endorsement Inspection Form Permit [Endorsed]
Submits Endorsed
Provisional Approval Finish
Permit to Customs
Process flow Diagram showing the activities in Export Inspection Process for the Export Procedure:
Exporter GRA
(from Business Actors)
Importer
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 106 of 581
GOVERNMENT OF GHANA
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.1 - 3.1.2 Process flow Steps: Application for Warehouse License Certificate
Process Flow illustrating the steps and relationships of the Application for Warehouse License
Certificate Process for the Warehouse Procedure:
Process Name Process Description
Application for Warehouse 1. The Warehouse Operator applies to the CEO Food and Drugs Authority
License Certificate requesting for a Bonded Warehouse License.
2. The Letter is received by the Secretary and forwarded to the HOD IECD
3. The HOD minutes on the letter and forward it to the HOU and the HOU
minutes on the letter and forward it to the SRO to take necessary
action
4. The regulatory Officer gives the Invoice to the Warehouse Operator
5. The Warehouse Operator makes payment at the Cashier Office
6. The Account Officer issues the Warehouse Operator a payment receipt
7. The Scheduled Regulatory Officer(SRO) schedule an Inspection
8. The SRO conducts the Warehouse Inspection using an Inspection
checklist to ascertained conformity to International standard
9. THE SRO generates a comprehensive report after the inspection exercise.
10. If satisfactory,
a. SRO submits the comprehensive report to the HOD.
b. The HOD-IECD writes a memo to the CEO-FDA attaching the
comprehensive report
c. The CEO-FDA minutes the memo to the appropriate Inspectorate
Division to generate the license.
d. Once the License is generated , it is endorsed by the CEO and
forwarded to the HOD-IECD
e. The Warehouse Operators comes to pick it up.
11. Else, the SRO sends a recommendation letter to the Warehouse
Operator
2016 Edition All contents copyright GRA 2016 Page 107 of 581
Application for Warehouse License Certificate
2016 Edition
Warehouse Operator Food and Drug Authority
CEO FDA/ Secretary HOD IECD HOU Scheduled Regulatory Officer Account Officer
Start
Receives Application Letter Receives Minuted
Receives Application Letter Application Letter
necessary action
:Report
:Warehouse License [Comprehensive Report] Yes No
[Endorsed]
Finish
Process flow Diagram showing the activities in the Application for Warehouse License Certificate
Importer
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 109 of 581
GOVERNMENT OF GHANA
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.1 - 3.2.2 Process flow Steps: Application for Storage Facility License
Process Flow illustrating the steps and relationships of Application for Storage Facility License
Process for the Warehouse Procedure:
Process Name Process Description
Application for Storage Facility 1. The Importer submits completely filled storage licence application form
License to the Client service department
2. A date is scheduled and communicated to the client for inspection of the
storage facility.
3. Inspection is carried out to ensure the storage facility adheres to current
good warehouse practices (GWP).
4. A report is written on the findings stating all non-conformances
observed if any, whilst specifying the period within which it should be
rectified.
5. If client meets all requirements, the storages facility is licensed and a
certificate is issued in that respect.
2016 Edition All contents copyright GRA 2016 Page 110 of 581
GOVERNMENT OF GHANA
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4.1 - 3.2.3 Process flow Diagram: Application for Storage Facility License
Process flow Diagram showing the activities in Application for Storage Facility License Process for
the Warehouse Procedure:
Start
Yes No
Finish
2016 Edition All contents copyright GRA 2016 Page 111 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Mission
To develop, promote and sustain poultry and livestock production for food security,
employment creation and income generation through research, effective technical support,
extension services, agro-business and industry, whilst ensuring that gender and environmental
issues are adequately addressed.
Vision
A well developed and efficient institution capable of formulating sound policies, providing
effective technical support and promoting sustainable and profitable livestock and poultry
industries for food security, nutritional adequacy and enhanced incomes.
Animal Production Directorate (APD) is one of the Technical Directorates of the Ministry
of Food and Agriculture. The Directorate has additional mandate to oversee operations of
seven National Livestock Breeding Stations located in various parts of the country.
Functions
2016 Edition All contents copyright GRA 2016 Page 112 of 581
GOVERNMENT OF GHANA
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Importer
(from Business Actors)
Authorization
to Import
MOFA
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 113 of 581
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 114 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Importer MOFA
:Report
:Company :Commercial [Findings Report]
Profile Invoice Conducts background
check on the Importer
:Detailed :Certificate of
description Analysis Takes a decision on the
of feed ingredients/ submitted application
livestock production
:Bill of
inputs the importer Prepares Report of
lading/Airway Bill
intends to import Findings
Does the Application meet
Approval condition?
Yes No :Report
[Finding Report]
:Approval Letter
2016 Edition All contents copyright GRA 2016 Page 115 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Permit to Import
Importer
(from Business Actors)
e-MDA Platform
Permit (From System Actors)
to Import
APD
(From Business Actors)
APD APD
Processing Officer
Inspection Officer (From Business Actors)
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 117 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Permit to Import
Importer eMDA APD
Start
:Certificate of
:Import Permit
Analysis Saves scanned copies of the Supporting
Validates the submitted
Documents (Import Permit, Certofocate of
e-application
Analysis, Bill of Lading/Air waybill, Invoice
:Commercial :Bill of or Packing List
Invoice lading/Airway Bill
Receives Payment
Approves Application
via eMDA
:Approved Application
Finish
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Goods Inspection
Importer
(from Business Actors)
APD
Goods Inspection (From Business Actors)
GRA
APD
Customs Division
(from Business Actors) Inspection Officer
(From Business Actors)
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Goods Inspection
Importer Inspection Officer GRA Customs Division
Start
:Approved Permit
:Approved Permit
Validates Approved
Permit
Yes No
Endorses Permit
:Endorsed Permit
Finish
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Mission
To promote standardization for the improvement of the quality of goods, services and sound management
practices in industries and public institutions in Ghana.
Vision
to become a model of excellence in standardization in Africa. Its mission is to promote standardization for
the improvement of the quality of goods, services and sound management practices in industries and public
institutions in Ghana.
The Ghana Standards Authority (GSA) was established by the Standards Decree, 1973 (NRCD 173)
as Ghana Standards Board, changing it from its previous name, National Standards Board as it was
when first established in August, 1967. The GSA is the National Statutory Body responsible for
Metrology, Standards, Testing, Inspection and Certification. In 2011, its name was changed from
Ghana Standards Board (GSB) to its current name, the Ghana Standards Authority (GSA).
GSA has a Governing Board which is the policy making body for supervising the administration and
financial management of the organization. The Executive Director of the GSA is responsible for the
day-to-day administration of the organization as specified within the broad guidelines approved
by the Governing Board.
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Address: Adamafio Cres, Accra, Ghana Off Tetteh Quashie Interchange Legon-Madina Road near
Gulf House, Okponglo, Accra, Greater Accra Region
Tel: +233 302-500065-6, Fax: +233 302-500092
Email: info@gsa.gov.gh Website: www.gsa.gov.gh
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Importer Registration
GSA Registration/
Ghana
Account Officer
Standards Authority (from Business Actors)
(from Business Actors)
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Importer Registration
Start
Receives Completed
Registration Form
Submits Completed
Registration Form :Filled Registration Form
:Registration Invoice
Writes Acknowledgment of
Registration and also indicating
User Profile on eMDA platform
Receives Acknowledgment of
Registration and indicated :Acknowledgement Letter
User Profile on eMDA platform
Finish
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Inspection
:Provisional Approval
Submits Declaration Saves Declaration
Permit
:Certificate of Analysis
Prints Provisional
Approval Permit
:CCVR
Present Provisional
Approval Permit with CCVR Does the Certificate conform?
or Certificate of Analysis
Yes No
:Provisional Approval
Permit Takes a sample product for Carries out visual Inspection of
lab testing against the product label and assessment
:Certificate of Analysis applicable standard of relevant quality attributes
at the point of entry
:CCVR
Issues Invoice for
Processing and testing fee Takes random sample of product
for verification and review the
rating of brand, exporter and
importer depending on the quality
Recieves Processing :Processing and
status of brand and the risk
and testing fee Testing Fee
assessment rating of the Importer
and Exporting Country
:Processing and
Testing Fee Issues Certificate of Analysis
Final Approval
Writes customs that the
products should either be
destroyed or re-exported to
Final Approval Issued the country of origin
Finish
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Representative of
Representative of
Representative of GRA Registrar General
Department GSA
Customs Division (from Business Actors) (from Business Actors)
(from Business Actors)
Representative of
Representative of Ghana Police Service
Ministry of Trade (from Business Actors)
and Industry
(from Business Actors)
Vetting Committee
(from Business Actors) Representative of
Representative of Textile Workers Union
Importers Association (from Business Actors)
Representative of
all local Textile
Importer Manufacturer
(from Business Actors)
Permit to Import (from Business Actors)
Ghana
Standards Authority
(from Business Actors)
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4.3 - 1.3.2 Process Flow Steps: Permit to Import African Textile Print
Process Flow illustrating the steps and relationships of the Permit to Import African Textile Print
process:
Process Name Process Description
Permit to Import African Textile 1. Importer writes an Application Letter to the GSA Executive Director
Print accompanied with a sample of the African Textile Print.
2. Chairman/Secretary distributes an image of the sample African Textile
Print to the vetting committee members to confirm the design of the
print is not an imitation and sends sample African Textile Print to the lab
for assessment of relevant quality attributes.
3. The Lab receives the sample for quality evaluation.
4. If quality attributes and product label are ok and vetting committee
members do not object to the design, a permit to import is issued to the
importer else, the application is rejected.
5. The Importer continues with clearing process as stated in section 4.2.
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4.3 - 1.3.3 Process flow Diagram: Permit to Import African Textile Print
Process flow Diagram showing activities in the Permit to Import African Textile Print process for
the import procedure:
Permit to Import African Textile Print
Eporter Executive Director GSA Head FCEPD Inspector EU Food and Veterinary Office
Start
Receives image sample
African Textile Print to confirm
the design of the print is not
an imitation
Writes an Application Letter Receives Application Letter Distributes an image of the
accompanied with a sample accompanied with a sample sample African Textile Print :African Textile
of the African Textile Print of the African Textile Print Print Sample
:African Textile
Print Sample
Yes No
Issues Application
Import Permit is rejected
:Import Permit
Finish
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Ghana
Standards Authority
(from Business Actors)
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Start
:Acknowledgment Letter
Finish
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Ghana
GSA Standards Authority
GSA Inspector
Lab Scientist
(From Business Actors)
(from Business Actors)
(from Business Actors)
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Facility Approved
9. The Executive Director writes the EU Food and Veterinary Office for EU
approval. Approval is received form FVO.
10. The Exporter is then added to the list of fish Exporters.
FCEPD writes the exporter-conveying letter of approval and
EU number.
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:Application Letter
Receives Filled Application
Form and Supporting Does the facility meets
Documents applicable standard?
Receives
Acknowledgment Letter
Yes No
:Evidence of purchase
of the Fishery Products
Regulation (FPR)
Approves the plan for Layout is
construction to begin rejected
:Approval Letter
Application is approved
Receives Conveying Letter of
Approval and EU number
:Conveying Letter of
Approval
Finish
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Exporter
(from Business Actors)
Product
Export Certification
Ghana
Standards Authority
(from Business Actors)
GSA
GSA Inspector Lab Scientist
(from Business Actors)
(From Business Actors)
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Product Export Certification
2016 Edition
Exporter Ghana Standards Authority
Yes No
:Export Certificate
:Report
[Test Report]
4.3 - 2.2.1.3 Process flow Diagram: Product Export Certification
:Export Certificate
Finish
Process flow Diagram showing activities in the Product Export Certification process for the Export
Exporter
(from Business Actors)
Fish
Export Certification
GSA
GSA Lab Scientist
(from Business Actors)
Executive Director
(from Business Actors)
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Fish Export Certification
2016 Edition
Exporter Ghana Standards Authority
HEAD FCEPD Liaison Officer Inspector Laboratory Scientist HOD FCEP procedure:
Start
MINISTRY OF FINANCE
GOVERNMENT OF GHANA
goods by writing
:Report Yes No
[Laboratory Report]
:Health Certificate
Sends Approved
Receives Health Certificate
Health Certificate
:Health Certificate
Finish
Process flow Diagram showing activities in the Fish Export Certification Process for the Export
Mission
To implement provisions of existing legislation and international conventions on narcotics, psychotropic
substances and precursor chemicals, through enforcement and control, education and preventive measures,
as well as treatment and rehabilitation of drug addicts. This is achieved through a motivated workforce and
effective local and international collaboration to fight the drug menace in Ghana efficiently.
Vision
To become a reference drug law enforcement agency of excellence in Africa.
The Narcotics Control Board was established by the Government of Ghana in 1990 as a result of
the rising incidence of drug abuse in the country and the threatening dimensions that illicit drug
dealing had taken internationally.
The Board is an agency under the Ministry of Interior. It is the agency concerned with the
formulation and enforcement of narcotics laws in the country. The boards work is aimed at
preventing the use, import, and export of narcotics.
Objective
In line with the United Nations guidelines in tackling the drug problem under the Comprehensive
Multidisciplinary Outline (CMO), the Boards main functions are centered on:
2. Education and Prevention Measures Aimed at educating the general public and in
particular target groups like the youth, workers, parents, law enforcement personnel on
the harmful effects of drug abuse and the dangers inherent in drug abuse; so that those
persons who have not taken to drug abuse would be sensitized on the need to lead a
drug-free life.
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governmental organizations which have anything to do with drug abuse in all aspects;
and direct all their efforts towards a common objective of fighting the drug war in line
with the United Nations Comprehensive Multi-disciplinary Outline (CMO).
Address: Opp. CSIR, Airport Residential Area P. O. BOX M42, Accra, Greater Accra Region
Tel: +(233) 302 76 1065 Fax: +(233) 302 76 1018
Email: info@nacob.gov.gh Website: www.mint.gov.gh/narcotics.htm
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Importer Registration
Importer
(from Business Actors)
Importer Registration
Forensic Examination
Support Unit (PCFESU)
(from Business Actors)
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Importer Registration
Importer NACOB (Precursor Control & Forensic Examination Support Unit)
Start
:Application Letter
:Evidence of
Company Registration
:Application Letter
Inspects Importer Premise
Provides Registration
Form to fill
Prepares Inspection Report
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Import Authorization
NACOB
Pen Online
(from Business Actors)
Importer
(from Business Actors)
Import
Authorization
Seller
(from Business Actors)
NACOB
(from Business Actors)
NACOB NACOB
(Precursor Control & Executive Secretary
Forensic Examination (from Business Actors)
Support Unit)
(from Business Actors)
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Import Authorization
2016 Edition
Importer Registry Officer Executive Secretary Deputy Executive Secretary NACOB Officer PEN Online Accountant
procedure:
Start
MINISTRY OF FINANCE
Writes an Application
GOVERNMENT OF GHANA
Receives an Application
Letter attaching Pro-forma Letter attaching Pro-forma Records
Invoice addressed to Approves Application
Invoice requesting for Application Letter
GHANA REVENUE AUTHORITY
Prepares Import
Authorization
Forwards Application Letter
Submits at the with Proforma Invoice
Registry
Picks up
Import Authorization :Payment Receipt
from Head PCFES
Finish
Process flow Diagram showing activities in the Import Authorization process for the import
Permit to Clear
Seller
(from Business Actors)
Importer
(from Business Actors)
Permit to Clear
NACOB
Pen Online
NACOB (from Business Actors)
NACOB
Executive Secretary
(from Business Actors)
NACOB NACOB
Accountant (Precursor Control &
(from Business Actors) Forensic Examination
Support Unit)
(from Business Actors)
NACOB NACOB
(Precursor Control & (Precursor Control &
Forensic Examination Forensic Examination
Support Unit Head) Support Officer)
(from Business Actors) (from Business Actors)
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Permit to Clear
Importer Executive Secretary Unit Head PCFES PCFES Officer Accountant
Start
:Supporting :Supporting
Documents Documents Receives Minuted
Application Letter
Forwards Minute
Application Letter
Finish
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Chemical Release
Importer
(from Business Actors) NACOB
Chemical Release Field Officer
(from Business Actors)
GRA
Customs Division
(from Business Actors)
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Chemical Release
GRA Customs Officer Importer NACOB
Start
Sends NACOB-Issued
Permit to Clear
Yes No
Receives FDA
:FDA Permit to Clear
Permit to Clear
:NACOB Permit
:FDA Permit to Clear
to Clear
Yes No
Finish
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Exporter
(from Business Actors)
NACOB
Exporter (from Business Actors)
Registration
NACOB Exporter
Registration System
(from Business Actors)
NACOB DESK
OFFICER
(from Business Actors)
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Start
:Application Letter
Registers Exporter
Finish
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Exporter
(from Business Actors)
Scanner Service
Export Provider
Declaration (from Business Actors)
Police
(from Business Actors)
NACOB
(from Business Actors)
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Scanning Success:
7. Release goods for export.
Scanning Anomaly:
8. Desk Officer takes sample for field testing.
NACOB Officer interrogates the Exporter and Agent.
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Export Declaration
Exporters Agent Security Check Desk Desk Officer NACOB Officer
Start
Picks up an Export
Issues Export Declaration Form
Declaration Form
Yes No
Yes No
Notify Desk Officer to take Takes Sample for Field Interrogates the Exporter
Releases goods for Export and Agent
sample for field testing Testing
Finish
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Re-Exportation Permit
Exporter
(from Business Actors) MOFARI
Re-Exportation (from Business Actors)
Permit
MOFA Risk
Department
(from Business Actors)
NACOB
(from Business Actors)
NACOB NACOB
Importer Database Agent
(from Business Actors) (from Business Actors)
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Yes No
Receives Request
Letter
:Application Letter :Application Letter
Writes Request
Letter for the
:Supporting Documents :Supporting Documents Checks Importers
Importers details
Record
:Report
[Findings Report]
Yes No
Declines the
Request for Permit
Prepares Re-Exportation
Permit
Receives Payment
Issues Payment
Receipt
Finish
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Mission
To provide services in order to safeguard quality and plants of crop from losses by pests and diseases.
Vision
To render efficient, environmentally safe and economically sustainable plant protection and regulatory services
that will be meeting the requirements of the clientele and thus contributing to increased food and raw material
production.
The Plant Protection and Regulatory Services Directorate (PPRSD) is one of the Technical Directorates
of the Ministry of Food and Agriculture established in 1965 by an Act of Parliament: Prevention and
Control of Pests and Diseases of Plants Act, 307 now replaced by Plants and Fertilizer Act, 2010 (Act
803). The PPRSD is the National Institution with the mandate and capacity to organize, regulate,
implement and coordinate the plant protection services needed for the country in support of
sustainable growth and development of Agriculture. The national plant protection policy is
Integrated Pest Management, (IPM).
Objective
To contribute to sustainable reduction of crop losses caused by pests and diseases, currently
estimated at 30-50%, to about 10-15%, with substantially reduced use of hazardous
chemicals.
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Importer Registration
Importer
(from Business Actors) Importer Registration
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Importer Registration
Start
:Registration Form
Yes No
Verifies the documents by
first looking at the originals
before keeping photocopies Approves Rejects
the Application the Application
Issues
Compliance Directive
Makes Payment
Receives Payment
Recieves
Registration Certificate :Registration Certificate
:Registration Certificate
Finish
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Fertilizer Registration
MOFA Honourable
Minister
(from Business Actors)
Importer
(from Business Actors)
Fertilizer
Registration
Researcher
(from Business Actors)
Public / Private
PPRSD Laboratory
PPRSD Fertilizer (from Business Actors) (from Business Actors)
Technical Committee
(from Business Actors)
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Approved
9. Applicant pays registration fee and obtains Payment Receipt from the
Accountant.
10. Desk Officer obtains a copy of the Payment Receipt and issues Fertilizer
Registration Certificate to the Applicant.
Rejected
Application is rejected.
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Fertilizer Registration
2016 Edition
Importer MOFA Laboratory PPRSD Desk Officer Fertilizer Technical Committee Accountant
procedure:
Start
:Import Permit
:Application Letter Receives Application
GOVERNMENT OF GHANA
Conducts verification of
For Import Permit, send Fertilizer dossier content
Receives Fertilizer Sample
Samples for Laboratory Analysis Receives the Reports
Receives a copy
of Payment Receipt
:Registration Certificate
:Registration Certificate
Finish
Process flow Diagram showing activities in the Fertilizer Registration process for the Import
Seed Dealer
Seed Dealer (From Business Actors)
Registration
PPRSD (GSID)
(from Business Actors)
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Approved
6. Desk Officer issues Account copy of the Seed Dealer Certificate to the
Applicant.
7. Applicant pays processing fee and certificate fee; and obtains Payment
Receipt from the Accountant.
8. Desk Officer obtains a copy of the Payment Receipt and issues Seed
Dealer Certificate to the Applicant.
Rejected
9. Application is rejected.
Compliance Directive
10. Applicant makes corrections and informs GSID.
Inspector re-inspects facility and continues application processing.
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Seed Dealer Registration
2016 Edition
Applicant GSID: Desk Officer Inspection Officer Head GSID Accountant
procedure
Start
Approves or refuses
Fills Application Form :Application Form Inspects facility registration
GOVERNMENT OF GHANA
Approves Rejects
Application Application
Pays Processing
Receives Payment
and Certificate fee
:Payment Receipt
Obtains a copy
:Payment Receipt
4.5 - 1.1.3.3 Process flow Diagram: Seed Dealer Registration
Receives
:Seed Dealer Certificate
Seed Dealer Certificate
Finish
Process flow Diagram showing activities in the Seed Dealer Registration process for the Import
Producer Registration
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Approved
9. Desk Officer issues Producer Certificate to the Applicant.
Rejected
10. Application is rejected.
Compliance Directive
11. Applicant makes corrections and informs GSID. Application processing is
continued
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Start
Writes an Application
stating intention to produce
a class of seed
Provides the
following documents
:Payment Receipt
:Registration Form
Submits completed
:Application Form
Application Form
:Report
[Inspection Report]
Approves or rejects
Application
No Yes
Approves Rejects
the Application the Application Issues Producer Certificate
Finish
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Permit for the Importation of Regulated Articles Plant and Plant Products
PPRSD Accountant
(from Business Actors)
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4.5 - 1.2.1.2 Process Flow Steps: Permit for the Importation of Regulated Articles,
Plant and plant Products
Process Flow illustrating the steps and relationships of the Permit for the Importation of Regulated
Articles, Plant and plant Products process:
Process Name Process Description
Permit for the Importation of 1. The Importer writes an application letter to the Honourable Minister
regulated articles, Plant and Food and Agriculture stating intent to import by indicating the Product
Plant Products name, Port of entry, Suppliers details and the quantity to be imported.
The Minister forwards the application to the Director PPRSD.
2. The Director forwards the application to the
Plant Quarantine Division (PQD) if plant related for advice.
Ghana Seed Inspection Division (GSID) if seed related for
advice.
3. The Deputy Director [PQD|GSID] reviews the application and its
supporting documents:
Application Letter
Commercial Invoice
4. DD PQD|GSID conducts the Pest risk analysis.
5. The DD PQD|GSID submits recommendations to the Director PPRSD.
6. The Director PPRSD either approves or rejects the application.
7. If approved, the Desk Officer PQD|GSID issues the Plant Importation
Permit (Accounts Copy) to the applicant.
8. The Importer makes payment at the Accounts Office and receives the
payment receipt from the Accountant.
9. The Desk Officer issues Plant Importation Permit (Importers Copy) to the
Importer.
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Permit for the Importation of Regulated Articles Plant and Plant Products
2016 Edition
Importer MOFA
Honourable Minister PPRSD
PPRSD Director Plant Quarantine Division Ghana Seed Inspection Division PPRSD Deputy Director [PQD|GSID] Desk Officer PQD | GSID Accountant
Start
Receives the Application
:Application
Writes an Application Letter Receives an Application Letter
MINISTRY OF FINANCE
Port of Entry, Suppliers Port of Entry, Suppliers Does the Plan related for
details and the quantity details and the quantity Advice?
GHANA REVENUE AUTHORITY
to be imported to be imported
Yes No
:Account Copy
Receives Recommendation Conducts the Pest Risk [Plant Importation Permit]
:Application
Report Analysis
:Account Copy
[Plant Importation Permit]
:Report
Submits Recommendation Recives Payment
[Recommendation Report]
Report
Plant and plant Products process for the Import procedure:
Makes Payment
Approves or rejects the Issues
Issues Plant
Receives Plant Importation Permit
Importation Permit
Finish
4.5 - 1.2.1.3 Process flow Diagram: Permit for the Importation of Regulated Articles,
Process flow Diagram showing activities in the Permit for the Importation of Regulated Articles,
PPRSD Director
(from Business Actors)
Importer PPRSD
(from Business Actors)
(from Business Actors)
Fertilizer Import
Permit
DD Pesticide
MOFA Honourable MOFA and Fertilizer
Minister (from Business Actors)
Regulatory Division
(from Business Actors)
(from Business Actors)
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Importer MOFA
Honourable Minister PPRSD
PPRSD Director PPRSD Head Office
Start
Receives Payment
Receives
Recommendation Letter
Issues Payment Receipt
:Recommendation Letter
:Payment Receipt
:Recommendation Letter
Grants Rejects
the Permit the Permit
Issues
Import Permit
:Import Permit
Finish
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GCNet Approval
Importer
(from Business Actors) e-MDA Platform
GCNet Approval
(From System Actors)
PPRSD
(from Business Actors)
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GCNet Approval
Importer eMDA Platform PPRSD
PPRSD Accountant PPRSD Desk Officer
Start
:Certificate of Analysis
:Commercial Invoice
Automatically generates
Processing Fees
Receives Payment
Receives Payment
Application is Approved
:Approved Application
Finish
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Goods Inspection
Importer GRA
(from Business Actors) Customs Division
Goods Inspection (from Business Actors)
PPRSD PPRSD
(from Business Actors)
Phytosanitary Inspector
(from Business Actors)
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Start
Submits Phytosanitary
Certificate and other
documents accompanying
the consignment
Receives Phytosanitary
Certificate and other
Documents
:Phytosanitary Certificate
:Other Documents
Conducts Laboratory
Does the Inspection Analysis
Satisfactory?
Yes No
Issues
Phytosanitary Certificate
Receives
:Phytosanitary Certificate
Phytosanitary Certificate
Finish
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Seed Dealer
(From Business Actors)
Inspection
and Certificate of
Seeds
PPRSD Laboratory
Technologist (Region)
(from Business Actors)
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Approved
6. Applicants pay fees.
7. GSID issues Seed Certificate and Payment Receipt to the Applicant.
Rejected
8. Applicant is informed the product cant be used as seed.
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Inspection and Certificate of Seeds
2016 Edition
Sampler PPRSD Applicant
Start
:Seed Certificate
:Seed Certificate
:Payment Receipt
:Payment Receipt
Finish
Process flow Diagram showing activities in the Inspection and Certification of Seeds process for
Exporter Registration
Exporter PPRSD
Exporter Registration
(from Business Actors)
(from Business Actors)
Plant Quarantine
Division
(from Business Actors)
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Exporter Registration
Exporter Desk Officer Head of Plant Quarantine Division Authorized Dealer Bank
Start
:GEPA Certificate
:Ghana Investment
Promotion Certificate for
Foreign Companies
Makes Payment
Receives Payment
:Payment Slip
Recieves
:Registration Certificate
Registration Certificate
:Registration Certificate
Finish
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Exporter PPRSD
Application for
(from Business Actors) (from Business Actors)
Phytosanitary
Certificate
PPRSD
Phytosanitary Inspector
(from Business Actors)
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Exporter PPRSD
PPRSD Officer Phytosanitary Inspector
Start
:Application Letter
Submit supporting
Documents on Inspection
date
Receives Supporting
Documents
:Plant Quarantine
Declaration Form
Yes No
Issues
Receives Phytosanitary Certificate Good are rejected
Phytosanitary Certificate
:Phytosanitary Certificate
:Phytosanitary Certificate
Finish
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PPRSD
Desk Officer
(from Business Actors)
Division
(from Business Actors)
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4.5 - 2.3.2 Process Flow Steps: Wood Packaging Materials (ISPM No 15)
Process Flow illustrating the steps and relationships of the Wood Packaging Materials (ISPM No
15) process:
Process Name Process Description
Wood Packaging Materials (ISPM 1. Applicant submits completed application form with supporting
No 15) documents to Desk Officer.
2. Applicant pays processing fee.
3. Accountant issues Payment Receipt.
4. Desk Officer schedules facility for inspection.
5. Inspector inspects facility and submits report to Head PQD.
6. Head PQD either approves or rejects treatment.
Approved
7. Applicant pays stamp fee and certificate fee and obtains Payment
Receipt from the Accountant.
8. Desk Officer obtains a copy of the Payment Receipt and issues Wood
Packaging Materials Certificate to the Applicant.
Rejected
9. Application is rejected.
Compliance Directive
10. Applicant makes corrections and informs PQD.
11. Inspector re-inspects facility and continues application processing.
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4.5 - 2.3.3 Process flow Diagram: Wood Packaging Materials (ISPM No 15)
Process flow Diagram showing activities in the Wood Packaging Materials (ISPM No 15) process
for the export procedure:
Start
Submits completed
Application form with
supporting documents
Receives completed Application
Form and Supporting documents
:Supporting Documents
Yes No
Schedules facility for Inspection
Approves Rejects
Application Application
Receives Payment
:Payment Receipt
:Wood Packaging
Materials Certificate
Finish
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Mission
To ensure a stable animal health situation through the provision of quality animal health care services by
both public and private sector veterinary practitioners to enhance livestock, poultry and companion animals
production and productivity.
Vision
The vision of the Veterinary Services Directorate is to create an animal health system which provides quality
animal health services to enhance livestock production and productivity.
Veterinary Services Directorate is one of the Technical Directorates of the Ministry of Food and
Agriculture. The Directorate is responsible for animal health service delivery in Ghana.
Objective
a. To assist in the formulation of sound animal health policies that will provide congenial
animal health environment for increase livestock production.
b. To ensure the timely availability of reliable and relevant data on animal health
information for efficient management decision
c. To strengthen institutional capacity for improved animal health management and
services delivery.
d. To improve farmer and public knowledge of animal disease and encourage their
participation in animal disease prevention and control activities.
e. To ensure protection of public health through controlling diseases communicable from
animals to human beings.
f. To ensure that meat and other products of animal origin are safe for human
consumption
g. VSD helps to regulate imports of meat and animal products by ensuring that such
products come from countries certified by the OIE to be disease-free.
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h. Control of movement of animals by ensuring that only healthy animals are permitted to
be moved from one area to another to prevent disease transfer.
i. To ensure that all animal coming into the country are quarantined and only those found
healthy are allowed passage into the country.
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Importer Importer
(from Business Actors)
Registration
MOFA VSD
(from Business Actors)
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Importer Registration
Start
:Payment Receipt
Finish
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Commissioner
Importer Application for CEPS (GRA Customs)
(from Business Actors) Import Permit (from Business Actors)
APD Director
(From Business Actors)
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Other Products:
7. The Applicant writes an application letter to the Director VSD stating
intent to import, products to be imported, the quantity to be imported
and the country of origin.
8. The Director VSD evaluates the application.
If the application is approved, an Approval Letter to import is issued to
the Applicant.
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Application for Import Permit
2016 Edition
Importer MOFA Comissioner CEPS (GRA Customs)
MOFA Honourable Minister VSD Director APD Director
:Application Letter
Import Procedure:
:Application Letter
MINISTRY OF FINANCE
Prepares
Receives Recommendation Report
Recommendation Report
Writes an Application Letter Writes an Application Letter
stating intent to import, stating intent to import,
products to be imported, the products to be imported, the :Recommendation Report
quantity to be imported and quantity to be imported and
:Recommendation Report
the country of origin the country of origin
Sends
Recommendation Report
Does the Report Satisfactory?
:Application Letter
:Application Letter
Receives Application Letter
Yes No
Yes No
:Approval Letter
Receives Approval Letter
Permit to Clear
Declarant
(from Business Actors)
Importer Agent
(from Business Actors)
(From Business Actors)
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Permit to Clear
Submits electronically
Saves Declaration Reviews the submitted
Consignment Document
Submits a Declaration (declaration)
<< flow >>
Notify on Declaration
Submission << flow >> Issues Provisional Approval
Prints Provisional Approval
Consignment Document
:Provisional Approval
:Provisional Approval
Permit :Application Changes the Application
[QY = Query] to query
Payment Receipt
Yes No
Finish
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Goods Inspection
Inspection
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Live animal:
8. Veterinary Staff attests the animal landed in good health.
9. Importer pays Inspection of live animal fees at the airport.
10. VSD issues Importer a Payment Receipt and an Attestation Report.
11. A Movement Permit is issued to the driver stating the transport route.
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Goods Inspection
:Endorsed Permit
:Consignment Document
Inspects the goods [Approved]
Yes No
Endorses Approved
Consignment Document
Recieves Payment Receipt Receives Payment
and Attestation Report
:Consignment
Issues Payment Receipt Document [Endorsed]
and Attestation Report
:Payment Receipt
:Report
[Attestation Report]
Receives the
Movement Permit
Issues Movement Permit to the driver stating the route they can pass
:Movement Permit
:Movement Permit
Finish
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Exporter Registration
Exporter
(from Business Actors)
Exporter
Registration
VSD Director
(from Business Actors)
VSD
Registration Officer
(from Business Actors)
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Exporter Registration
Exporter VSD
:Payment Receipt
:Payment Receipt
Finish
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Exporter VSD
:CITES Certificate
Conducts Laboratory
Analysis on the Animal to
ensure no trace of disease
Yes No
:Health Certificate
:Health Certificate
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Mission
To mobilise revenue for national development in a transparent, fair, effective and efficient manner. We will
achieve this through:
Vision
To be a world class revenue administration recognised for professionalism, integrity and excellence.
The Ghana Revenue Authority (GRA) was established by an Act of Parliament, Act 2009 (Act 791)
merging the three revenue agencies that is the Customs, Excise and Preventive Service (CEPS),
the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies
Governing Board (RAGB) Secretariat into a single Authority for the administration of taxes and
customs duties in the country.
Integrate Internal Revenue Service (IRS) and Value Added Tax Service (VATS) into domestic
tax operations on functional lines.
Integrate the management of Domestic Tax and Customs
Modernise Domestic Tax and Customs operations through the review of processes and
procedures with ICT as the backbone
The Customs Division is responsible for collection of Import Duty, Import VAT, Export Duty,
Petroleum Tax, Import Excise and other taxes.
The Customs Division also ensures the protection of revenue by preventing smuggling. This is done
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by physically patrolling the borders and other strategic points, examination of goods, and search
of premises, as well as documents relating to the goods. As a frontline institution at the countrys
borders, Customs Division also plays a key role in surmounting external aggression and maintains
the territorial integrity of Ghana. Customs Division is part of the countrys security network.
In addition to these functions, Customs Division performs agency duties on behalf of other
government organizations and Ministries by seeing to the enforcement of laws on import and
export restrictions and prohibitions
Objective
Functions
In order to achieve the above objects, the Authority has been charged to perform the following
functions:
a. Assess and collect taxes, interest and penalties on taxes due to the Republic with
optimum efficiency;
b. Pay the amounts collected into the Consolidated Fund unless otherwise provided by
this Act and other Acts;
c. Promote tax compliance and tax education;
d. Combat tax fraud and evasion and co-operate to that effect with other competent
law enforcement agencies and revenue agencies in other countries;
e. Advise District Assemblies on the assessment and collection of their revenue;
f. Prepare and publish reports and statistics related to its revenue collection;
g. Make recommendations to the Minister on revenue collection policy; and
h. Perform any other function in relation to revenue as directed by the Minister or
assigned to it under any other enactment.
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Manifest Submission
Manifest Submission
Authorised Bank
(from Business Actors)
GRA
Customs Division
(from Business Actors)
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Ghana Customs Management System Manifest Integration Unit Shipping Line/Agent Authorised Dealer Bank
Start
Receives the
Sends electronic
<< Flow >> electronic copy of
copy of the manifest
the manifest
:Manifest
[Hard Copy]
No Yes
Submits Additional or
supplementary manifest
Notifies for
discrepancy
Receives
Suplementary :Manifest
Manifest [Supplementary]
No Yes
Issues Payment Receipt
Finish
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Manifest Amendment
Authorised Bank
(from Business Actors)
Manifest Amendment
GRA
Customs Division
(from Business Actors)
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Start
:Application :Amendment
[Amendment]
Is the Amendment
processed?
Yes No
Makes paument
for Penalty Fee
Receives Payment
for Penalty Fee
Is the discrepancy is as a
result of a genuine mistake
Issues Payment Receipt
Receives Amendment
Yes No
:Payment Receipt
:Amendment
:Manifest [Amended]
Finish
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Consolidator Authorization
Consolidator GCNET
(from Business Actors)
(From Business Actors)
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Start
Receives Application
No Yes
Gives Approval
Finish
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Start
Receives the
Sends electronic
<< Flow >> electronic copy of
copy of the manifest
the manifest
Finish
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Applicant Sector Commander Manifest Seat Authorized Dealer Bank Ground Handling Operator
Start
Submits application
for Amendment
Approves Application
:Payment Slip
Finish
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Start
Request for the Ship Report Inward Sends the Ship Report Inward
No Yes
Finish
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Start
Submits Filled Customs Form C42 Receives Filled Customs Form C42
Does it Satisfactory?
No Yes
Issues Outward
Clearance Certificate
:Outward ClearanceCertificate
Finish
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Goods Tallying
Goods Tallying
Ground Handling
Operators National Security
(from Business Actors) (From Business Actors)
Scanning
Company GRA
(From Business Actors)
Customs Division Customs Tally Officer
(from Business Actors) (from Business Actors)
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Start
Endorses copy of
Manifest
Moves the pallet Notifies for joint
to the Air Side examination
:Manifest
Endorses her Manifest copy
[Endorsed]
:Manifest
[Endorsed]
No Yes
Finish
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Partnered Government
Agency
(From Business Actors)
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Agent/Importer GRA Customs Division Landing Seat/Officer Ground Handling Operator Regulating Agency
Sector Commander Compliance Officer
Start
Submits Supporting
documents such as: the :Application
Airway Bill, Invoice, [Approved]
Packing List, Permit
:Packing List
Validates the documents
:Commercial :Application Receives the request to
Invoice Examines the goods
position the cargo for
:Supporting
:Import Permit examination
Documents
Refers the Declaration
:Clearance Permit
Does the examination [Endorsed]
satisfactory?
Yes No
Issues
Endorses the Compliance
Declaration Directive
:Declaration
[Endorsed]
:Payment Receipt
Finish
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Manufacturer Registration
GRA
Customs Division
(from Business Actors)
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Manufacturer Sector Commander Manufacturing Chief Collector Resident Officer Authorized Dealer Bank OIC Manufacturing
Start
Submits Application
Receives Application Letter Receives the Application
Letter containing the
containing the Manufacturers
Manufacturers Conducts the survey
details and products
details and products
:Application
Refers the Application Submits the Survey Report
:Application with the Directional Map
Letter Assigns a Resident Officer and of the factory
and Area Supervisor to
conduct a survey
:Report
[Survey Report]
Receives the Survey Report :Factory
with the Directional Map of Directional Map
the factory
No Yes
Receives Application
for approval Issues
Grants Permission to
Compliance
process Application
Directive
Grants Approval
Forwards Application
for approval
Receives Payment Advices to pay
Advice Licensing Fee
:Application
Makes Payment Receives Payment
for Licensing Fee for Licensing Fee
Prepares the
Issues Payment Slip Certificate
Forwards the
Receives the Certificate Certificate for
endorsement
:Certificate
[Endorsed Manufactoring]
Receives the
Endorsed
Issues the Certificate
Manufacturing
Certificate
:Certificate
[Endorsed
Manufacturing]
Finish
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GOVERNMENT OF GHANA
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Applicant SSNIT
(From Business Actors)
Customs House Agent (from Business Actors)
Registrar General
Ghana Police
(From Business Actors) Department
(From Business Actors)
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GOVERNMENT OF GHANA
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4.7 - 1.4.2.2 Process flow Steps: Customs House Agent License Registration
Process flow illustrating the steps and relationships of the Customs House Agent License
Registration process:
Process Name Process Description
Customs House Agent License 1. Applicant submits application for Customs Agent Licensing to the
Registration Schedule Supervisor, Policy and Programs through the Registrar
(Delegate) at the Customs Registry at the Head Office.
2. The Schedule Supervisor, Policy and Programs forwards the request to
the policy &Program Officer
3. The Customs (Policy & Program) officer receives application, reviews
and validate the document received:
The application is validated with the relevant association database
(GIFF, CUBAG & FFAG) to confirm the association membership
The application is validated with the Registrar General database to
confirm the Certificate of Incorporation
The application is validated with the Social Security and National
Insurance Trust (SSNIT) database to confirm SSNIT Clearance
The application is validated with the Ghana Revenue Authority
(Domestic Tax) database to confirm the TIN
4. If satisfactory, the Application is accepted else a compliance directive is
given.
5. If the application is accepted, Customs notifies the applicant and send an
inspection notice indicating the list of availability day to the applicant.
6. The Agent confirms the inspection date
7. The Custom Inspection Officer conducts the Inspection and submits the
inspection report to the Head of Customs (Policy & Program Unit).
8. Customs Policy & Program unit send the Inspection report and Agents
application to the Customs Investigation unit who interface with Ghana
police in order to obtain the Police clearance.
9. The Customs Investigation unit forwards the request to the Ghana Police.
10. The Ghana Police complete the background checking on the Company,
Directors and Staff.
11. The report of their findings is reported to Customs Investigation unit
12. The Customs Investigation unit sends the Police report to Customs Policy
and Procedure unit.
13. The Customs Policy and Procedure unit forwards the Police clearance
report to the Customs Investigation Unit and finally return it to the
Custom Policy & Program unit.
14. The application is accepted or rejected if there is an issue with the police
clearance
15. The application is forwarded to the Legal Department
16. Head of the Legal Department receives applicants file from P&P for
study and further action
17. Schedule Supervisor invites the Company Directors for discussions
regarding the application.
18. The Applicant is given a recommended bond amount to be paid at the
State Insurance Company (SIC).
19. Applicant brings bond documents from the SIC, back to the Legal
Department.
20. Schedule Supervisor studies bond document to see if it meets
requirements ,
21. if satisfactory , Schedule Supervisor prepares operators license
22. Legal Department forwards license to the Commissioner for
endorsement and embossment
23. Once the License is ready, it is, together with the applicants file sent back
to P&P for onward delivery to the applicant.
24. P&P receives the license and forward it to the Agent
2016 Edition All contents copyright GRA 2016 Page 250 of 581
Customs House Agent License Registration
2016 Edition
State Insurance
Applicant GRA Customs Division Ghana Police Company
Schedule Supervisor, Inspection Investigation Head/Legal
Head/Policy & Program Officer Commissioner
Policy and Programs Officer Unit Department
Start
Receives Application :Application Reviews and Validates the document
Receives the
Submits an Application Receives an Validates the Validates the Validates the Inspection
Validates the document
for Customs Agent Application document with document with document with Report and
with the relevant
Licensing through the for Customs the Ghana the Social Security the Registrar Agents
association database
MINISTRY OF FINANCE
Registrar (Delegate) at Agent Licensing Revenue Authority and National General database Application
(GIFF, CUBAG & FFAG)
the Customs Registry at through the (Domestic Tax) Insurance Trust (SSNIT) to confirm the
to confirm the
GOVERNMENT OF GHANA
(Delegate) at confirm the TIN SSNIT Clearance Incorporation Conducts Forwards Receives the
the Request Request
GHANA REVENUE AUTHORITY
Makes Payment
Sends Bond Documents Receives the Police Report Forwards the Police Clearance Report Receives
Importer SSNIT
(from Business Actors)
Customs House Agent (from Business Actors)
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4.7 - 1.4.3.2 Process flow Steps: Customs House Agent Renewal License Registration
Process flow illustrating the steps and relationships of the Customs House Agent Renewal License
Registration process:
Process Name Process Description
Customs House Agent 1. The Manufacturer submit application letter to the Customs Assistant
Renewal License Registration Commissioner/Sector Commander of stating the following:
Name and address of the Manufacturer
Banker
Number of staff
Name of Directors
List of Machinery and function of each
Raw material to produce the finished product
Finished product
Site plan/Block plan
Statement of composition
2. The Sector Commander referred the application to the Chief Collector
Manufacturing.
3. The Chief collector manufacturing assigns a resident officer and an area
supervisor to conduct a survey.
4. The Resident officer submits the survey report together with the
directional map of the factory to the Chief collector.
5. The Chief collector receives report and if satisfied grants permission to
process application.
6. The application is forwarded to the sector commander for approval.
7. The Sector commander grants approval and advices applicant to pay
licensing fee
8. The Applicant pays licensing fee.
9. The OIC Manufacturing prepares the certificate and forwards it to the
chief collector and sector commander to endorse.
10. The certificate is issued to the Manufacturer
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4.7 - 1.4.3.3 Process flow Diagram: Customs House Agent Renewal License
Registration
Process flow Diagram showing activities in the Customs House Agent Renewal License Registration
process for the Import Procedure:
Customs House Agent Renewal License Registration
State Insurance
Importer GRA Customs Division Company
Schedule Supervisor,
Schedule Schedule Supervisor
Policy and Programs Cashier Officer Schedule Supervisor Legal Commissioner Secretary P&P
Start Outstation
Officer P&P P&P Head Office
Receives an
Submits an Application Receives Receives
Application for Customs Application Oustation
for Customs Agent Licensing Report together
Agent Licensing through the with Sector
through the Registrar :Application Commanders
Registrar (Delegate) (Delegate) at (Delegate)
at the Customs the Customs Recommendations
Registry at Registry at the
the Head Office Head Office Receives
Payment of
Forwards appropriate
the Request Registration
:Application
Renewal Fee
Forwards
Oustation
Report Issues
together Payment
Receives
with Sector Receipt
Application
Commanders with necessary
(Delegate) :Payment comments
Recommendations Receipt
Forwards Receives
:Report Does any error detected?
Application License and
[Performance Report] Undertaking
with necessary
Obtains bond comments Yes No
Submits Performance
based on the
Report :License
bond sum given Forwards Issues an
:Application undertaken to
the
documents the Applicant
Sends Bond as appropriate Signs
Documents License and
Receives the
Undertaking
documents Receives the
resubmitted
Receives Anomaly Sends Anomaly documents :License
detected with detected with
[Signed]
rejected rejected
Application for Application for Submits License and Vets the
corrections to corrections to Undertaking documents
Reproduces
be made be made copies of
Vets the the various
:License
documents documents
Takes Corrective
Measurese
Receives the Signs the bond and Distributes
Re-submit the documents undertaking the documents
Documents reproduced
as appropriate
Reproduces copies of
Updates Applicants
the various documents
records
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
CUBAG
(From Business Actors)
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.7 - 1.5.1.2 Process flow Steps: Customs House Agent Registration in PAARS
Process flow illustrating the steps and relationships of the Customs House Agent Registration in
PAARS process:
Process Name Process Description
Customs House Agent 1. The Customs House Agent access the Ghana Trade Hub portal (www.
Registration in PAARS ghanstradinghub.com)
2. The agent complete the required information for the registration on
PAARS
3. The agent upload all the supporting document
4. The agent submit his application through the Portal
4.7 - 1.5.1.3 Process flow Diagram: Customs House Agent Registration in PAARS
Process flow Diagram showing activities in the Customs House Agent Registration in PAARS
process for the Import Procedure:
Customs House Agent Registration in PAARS
Start
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
e-MDA Platform
(From System Actors)
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2016 Edition All contents copyright GRA 2016 Page 258 of 581
Issuance of CCVR
2016 Edition
Importer/Customs
e-MDA Platform PAARS Customs House Agent
House Agent
Documents Verification Officer Classification Officer Valuation Officer Quality Assurance Officer
Start
Obtains an IDF on
Issues IDF Form
behalf of the importer
:IDF
Queries and reject the transaction Queries and reject the transaction
MINISTRY OF FINANCE
supporting documents
Does the transaction is Does the transaction is
Log on to PAARS System :IDF ambiguous or incomplete good ambiguous or incomplete good
Is there any discrepancy? description? description?
:CCVR
Finish
Process flow Diagram showing activities in the Issuance of CCVR process for the Import Procedure:
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Grants Approval
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
National Security
(from Business Actors)
JPCU
(from Business Actors)
State Warehouse
(from Business Actors)
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2016 Edition All contents copyright GRA 2016 Page 264 of 581
Customs Laboratory Analysis
2016 Edition
Customs House Agent Sector Commander Laboratory Officer Chemist Scientific Officer Supervisor AC Laboratory
Procedure:
Start Liaises with all Relevant
Stakeholders (Preventive
department, National Verifies and breaks
Receives Application
Security, JPCU, GPHA, Container seals
Container terminal, Shipping
Line, etc) for the sampling
Before Submission Before Submission Receives Application to be carried out Conducts Sampling
MINISTRY OF FINANCE
of Declaration of Declaration Receives Sample Label with a Sample Advice as appropriate Receives the
(Form No. 13) indicating the nature of test required Laboratory
GOVERNMENT OF GHANA
Receive Remarks
Grants the permission Analysis
Applies for Presents submitted Reseals the Container and Reports
GHANA REVENUE AUTHORITY
permission to open declaration with all Opens Declaration, Reviews all necessary takes note of Seal Number
container for necessary input tabs/fields, and documentations before physically Does the overall
Forwards Application
sampling, prior to documents required examining the consignment against the entered review of the
description of the goods and HS code Oversees the Report and Remarks
passing of Labels Sample approriately Laboratory
declaration with Sample Label Analysis
(Form No.200)
Conducts Examination at the same time Issues either a Letter or Memo or
:Declaration with all Relevant Agencies Report to the Sector Commander/
:Declaration
[Submitted] Reviews the OIC of the station from which the
Labels Sample approriately Analytical samples were submitted
Forwards Samples drawn from the with Sample Label Report
consignment to the Customs laboratory (Form No.200)
for analysis if required
:Destruction Certificate
Finish
Process flow Diagram showing activities in the Customs Laboratory Analysis process for the Import
Self-Declarant Importer
(from Business Actors)
Compliance
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Submits the hard copy of the declaration Receives the hard copy of the declaration
with invoice, BL, Packing list, CCVR and with invoice, BL, Packing list, CCVR and
other required permit depending on the other required permit depending on the
type of goods type of goods
:CCVR
Checks the manifest information in order to reconcite the consignee
name, item description, weight, quantity, Country of origin, CPC,
Regime code, FOB, Expirign date ot the entry, freight, insurance,
detail of conveyance exchange rate
Does it satisfactory?
No Yes
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 270 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
:Declaration
Receives the documents
:Commercial
Invoice
:Bill of lading/
Airway Bill Verifies that the declaration has been
approved for examination
:Packing List
:CCVR
Checks the remark of the Compliance
Officer for directives
Does it Satisfactory?
No Yes
Does Offence Report Releases it on the system Releases declaration from the system
raised?
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Non-Intrusive/Scanning
2016 Edition All contents copyright GRA 2016 Page 272 of 581
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 273 of 581
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
No Yes
Yes No
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
:Declaration
[Endorsed] Receives the documents
:Bill of lading/
Airway Bill
Does it Satisfactory?
No Yes
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
:Declaration
[Endorsed]
:Bill of lading/
Airway Bill
:Packing List
Yes No
No Yes
Raises Customs
Finish Offence Report
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 280 of 581
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2016 Edition All contents copyright GRA 2016 Page 281 of 581
Customs Laboratory Analysis
2016 Edition
Customs House Agent Sector Commander Laboratory Officer Chemist Scientific Officer Supervisor AC Laboratory
of Declaration of Declaration Receives Sample Label with a Sample Advice as appropriate Receives the
(Form No. 13) indicating the nature of test required Laboratory
GOVERNMENT OF GHANA
Receive Remarks
Grants the permission Analysis
Applies for Presents submitted Reseals the Container and Reports
GHANA REVENUE AUTHORITY
permission to open declaration with all Opens Declaration, Reviews all necessary takes note of Seal Number
container for necessary input tabs/fields, and documentations before physically Does the overall
Forwards Application
sampling, prior to documents required examining the consignment against the entered review of the
description of the goods and HS code Oversees the Report and Remarks
passing of Labels Sample approriately Laboratory
declaration with Sample Label Analysis
(Form No.200)
Conducts Examination at the same time Issues either a Letter or Memo or
:Declaration with all Relevant Agencies Report to the Sector Commander/
:Declaration
[Submitted] Reviews the OIC of the station from which the
Labels Sample approriately Analytical samples were submitted
Forwards Samples drawn from the with Sample Label Report
consignment to the Customs laboratory (Form No.200)
for analysis if required
:Destruction Certificate
Finish
Process flow Diagram showing activities in the Vehicle Clearance process for the Import Procedure:
Vehicle DVLA
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Finish
2016 Edition All contents copyright GRA 2016 Page 284 of 581
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
GRA
Customs Division
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 285 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Releases Declaration at
the last gate
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Bond
Bond
GRA
Customs Division
(from Business Actors)
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
No Yes
Finish
2016 Edition All contents copyright GRA 2016 Page 288 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Parcel Post
Parcel Post
GRA
Customs Division
(from Business Actors)
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Start
Sends the parcel for assessment Receives the parcel for assessment
of duty and taxes of duty and taxes
:Payment Slip
Finish
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Courier Seat
Courier Seat
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Assesses the tax and duty Pays the required duty and taxes Receives required duty
and taxes payment
Categorise the Parcel
Finish
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Head Load
Head Load
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2016 Edition All contents copyright GRA 2016 Page 295 of 581
Head Load
2016 Edition
Importer GRA Customs Division Authorized Dealer Bank
Examination Officer Valuation Officer Data Officer Account Officer/Chief Collector Preventive Officer
Start
No Yes
Finish
Process flow Diagram showing activities in the Head Load process for the Import Procedure:
2016 Edition All contents copyright GRA 2016 Page 297 of 581
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2016 Edition All contents copyright GRA 2016 Page 298 of 581
Normal Cargo Process at Frontier
2016 Edition
Customs House Agent GRA Customs Division Authorized Dealer Bank
Compliance Officer GMCS Examination Officer Chief Collector Long Room/Preventive Officer
Start
Import Procedure:
:Declaration
:Form C68
:CCVR
:Commercial Invoice
:Packing List
Processes the Declaration by either Chief Collector Outdoor validates and refers
Checks the supporting documents Assigns the application to Physical :Payment Receipt
perform physical inspection or scan the the declaration to Chief Collector Preventive
(Invoice, BL & Packing List) examination officer
goods through the fixed scanner
4.7 - 1.14.3 Process flow Diagram: Normal Cargo Process at Frontier
Finish
Process flow Diagram showing activities in the Normal Cargo Process at Frontier process for the
Scanning Company
(From Business Actors)
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GOVERNMENT OF GHANA
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Applies for Direct Export Receives the Application Receives the Application
Submits Declaration
Yes No
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
GRA
Customs Division
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 303 of 581
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Customs Division
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 305 of 581
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Customs House Agent GRA Customs Division Insurance Company Transit Yard: OC
Examination Officer Preventive Officer Data Officer
Start
Submits a Declaration
with all relevant
documents attached
:Declaration
Receives the documents
:Supporting
Documents
Sends a copy of
Declaration
:Declaration
Receives a copy of Declaration
[copy]
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
GCNET GRA
(From Business Actors)
Customs Division
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 308 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Transhipment Clearance
Warehouse Operator
(from Business Actors)
Transhipment Clearance
2016 Edition All contents copyright GRA 2016 Page 310 of 581
GOVERNMENT OF GHANA
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Stores Goods Performs external verification to confirm the seal and container number
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Resident Officer
(from Business Actors)
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2016 Edition All contents copyright GRA 2016 Page 313 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Submits an Application
Letter requesting to
register a warehouse
with attached the
Receives the
completely filled form C66
Application
Verifies if the
application meets
the requirement
Does it satisfactory?
No Yes
Assigns Resident
officer to carry out
Carries out the survey
survey of the
warehouse
Submit Survey report
and also recommend
the value of removal
bond to be executed
Receives the Receives
:Report Application Licensing Fee
Receives the Survey
Report [Survey Report]
Writes to the Issues Payment Slip
Applicant stating
Does the report
the status of
satisfactory?
the application :Payment Slip Captures
Warehouse details
No Yes Does the Application
approved?
Generates Warehouse
License number serially
Rejects the Forwards
Application the Yes No
Application Issues License to
for final operate
approval Advises Issues
Applicant Compliance
to submit Directive :License
:Application bond [Warehouse License]
Receives Advice to submit
bond execution and pay execution
licensing fee and pay
Licensing Assigns Resident
fee Officer to Warehouse
Makes Payment
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Warehousing of
Imported Goods
Customs Division
(from Business Actors)
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2016 Edition All contents copyright GRA 2016 Page 316 of 581
Warehousing of Imported Goods
2016 Edition
Customs Assistant Warehouse:
Warehouse Operator Commissioner/Sector Commander
Customs House Agent GCMS Compliance Officer Examination Officer Preventive Officer Port Authority
Resident Officer
Start
Finish
Process flow Diagram Showing activities in the Warehousing of Imported goods process for the
Ex-Warehousing Process
Ex-Warehousing Process
Resident Officer
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 318 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Customs House Agent GCMS Authorized Dealer Bank GRA Customs Division
Compliance Officer Resident Officer
Start
:Declaration
Receives Payment of
appropriate duty and taxes
Makes Payment of
appropriate duty and taxes
:Supporting Yes No
Documents Does it satisfactory?
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Authorised Bank
(from Business Actors)
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Submits a Declaration
with all relevant
documents attached
Submits Declaration
with appropriate
CPC code
Submits the
document for Rejects the Refers the Yes No
Approval Application Application
Assigns a Resident
Submits document
Officer
Receives the document
Vets document
Yes No
Records the
transaction in
the Warehouse
Register
Escorts the
goods to the
Point of Exit
Finish
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MINISTRY OF FINANCE
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Auction
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Is it a Sample Food?
No Yes
Assesses the value of the goods
Submits Food
Publishes the goods in the Mart 3 Receives Food Sample
Sample
times with reduction of 30%
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
of a Free Zone
GRA
Customs Division
(from Business Actors)
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.7 - 5.2.2 Process flow Steps: Export of Goods from Free Zone
Process flow illustrating the steps and relationships of the Export of Goods from Free Zone
process:
Process Name Process Description
Export of Goods from Free Zone 1. The Free Zone Board approve the application
2. The Resident officer examine the goods and prepare a landing account
for the goods to be exported
3. The Customs House Agents submit a declaration on behalf of the Free
zone operator to Customs
4. The declaration with the application letter is sent to the Sector
Commander stating the route, the type of goods, vehicle registration
number etc
5. The Sector Commander approve the application and refer it to the Chief
Collector (CC) Free zone
6. The CC Free zone refer the process to the bond seat
7. A bond is obtained by the Free zone operator to cover the duty
8. The process is refer to e-track system
9. The free zone operator proceed to meet the Resident officer
10. The Resident officer release the goods and record the transaction in the
Free zone register
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Export of Goods from Free Zone
2016 Edition
Free Zone Board Resident Officer Customs House Agent GRA Customs Division Free Zone operator
Customs Officer Sector Commander Chief Collector (CC) Free Zone Bond Seat
Start
Approves the
Examines the goods Submits a Declaration Receives Declaration
Application
on behalf of the Free Zone
Free Zone Procedure:
Operator
MINISTRY OF FINANCE
:Application account for the goods Application Letter stating Receives the Declaration Obtains bond to cover
with the Application Letter Receives the Application Receives the Application the duty
to be exported :Declaration the route, the type of goods,
vehicle registration number, etc
GHANA REVENUE AUTHORITY
Finish
Home Consumption
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Free Zone Operator Resident Officer Customs House Agent Compliance Officer
Start
Completes Form 9A
:Declaration Receives the Declaration
:Form 9A
[Filled] Verifies the Application
Finish
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Mission
To provide efficient port facilities and quality services to our clients and regulate logistics clusters in the port
Vision
To make the ports of Ghana the regional maritime hub and become the dominant oil and gas services in the
West African sub region.
The Ghana Ports and Harbours Authority (GPHA) was established under Ghana Ports and
Harbours Authority Law, 1986 (PNDC Law 160). The Authority is mandated to plan, build, develop,
manage, operate and control ports in Ghana.
The authority is responsible for the governance, maintenance and operation of the ports of
Ghana, principally the Port of Sekondi-Takoradi, and Port of Tema, and the Fishing Harbour at
Tema and operates in conjunction with a host of private service providers in the areas of vessel
handling, stevedoring, transfer, storage, receipt and delivery of containerized and general
cargoes. Others are safety, security and conservancy services. The GPHA also leases out plant and
equipment to a wide range of service providers.
Objective
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Importer
(from Business Actors)
Port
Security Manager Freight Forwarders
(from Business Actors) (from Business Actors)
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Applicant Director of Port Port Monitoring Manager PMM Secretary Revenue Section Port Security Manager
Start
Purchase Business
Registration Form A or B Receive Payment
Revenue Section
:Certification of
Business Registration PMM indicates
business activity
:GRA-Customs License to Secretary
for Customs House Agent
Receive payment
advice
Issue receipt
Receive payment
receipt :Receipt
Resubmits documents
Receive documents
and payment receipt
and payment receipt
to PMMs Secretary
:Operational License
[Signed]
:Approval Letter
[Signed]
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Shipping Line Allocation Office Terminal One GJT Central Data Inland Container Depots MPS GRA Customs
Start
Submit electronic
manifest and Import
Container List to
Allocation Office
:Manifest [Electronic]
Examine documents
Receive ICL
Forward approved ICL Receive ICL
Receive ICL
Receive ICL
Create a Container
Movement Request
Send to GJT
Receive CMR
Central Data
Give Approval
Take delivery of
Discharge imported Discharge imported
containers on
containers, groups and containers, groups and
notification from
block stacks for ICDs/ block stacks for ICDs/
Terminal One
Fright Stations Fright Stations
and MPS
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Verify application
Finish
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Immigration EPA
(from Business Actors)
(from Business Actors)
GPHA GRA
(from Business Actors)
Customs Division
(from Business Actors)
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 345 of 581
Berth Allocation
2016 Edition
Shipping
Chief Pilot: GPHA Stevedore Ship Chandlers MPS GPHA Immigration National Security Port Health Customs Division Plant Quarantine EPA Signal Station Pilots
Line/Agents
Start
MINISTRY OF FINANCE
Chief Pilot
interacts with
GOVERNMENT OF GHANA
Stakeholders
GHANA REVENUE AUTHORITY
Receives Receives Receives Receives Receives Receives Receives Receives Receives Receives Receives Receives
Message from Message from Message from Message from Message from Message from Message from Message from Message from Message from Message from Message from
Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot Chief Pilot
Chief Pilot
allocate
berths
Chief Pilot
anounces
marine orders
for next 3
days
Chief Pilot
generates
berthing
arrangement
report
Chief Pilot
sends
notification to
all stakeholders
via email
Process flow Diagram Showing activities in the Berth Allocation process:
GPHA
(from Business Actors)
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Master of the Vessel Signal Station Harbour Master Billing Unit Shipping Line Agent
Start
Receive coordinates
:Anchorage Form
Announce anchor
position and give
:Gazette
coordinates to Signal
Station
Vessel does
Vessel berths not berth
Raises Bill
Send Invoice to
Shipping Line Agent
Receive invoice
:Payment Invoice
and make payment
Finish
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MINISTRY OF FINANCE
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Signal Station Chief Pilot Duty Pilot Manoeuvring Team Master of the Vessel Mooring Men
Start
Advises vessel
at 1 hour prior
to the time to Inform Chief Pilot Receive information Receive Vessels berthing time
be at the Pilot of pending on pending Receive Vessels
boarding movement movement berthing time
station
Hold pre-movement meeting
Inform Duty Pilot and with Manoeuvring Team
Manoeuvring Team of
the Vessels berthing time
Advise parties to proceed to their
respective location/position
Prior to arrival at
intended berth, Duty Inform Beach
Pilot requests Beach Master/Mooring Men Position at quay
Master/Mooring Gang to position at the quay to moor vessel
on clearance and to Moor the vessel
distance intended berth
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Harbour Master
(from Business Actors) Duty Pilot
Shifting from Berth to Berth (From Business Actors)
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Shifting from Berth to Berth
2016 Edition
Harbour Master Signal Station Log Office Clerk Duty Pilot Pilot Mooring Men Master of the Vessel Beach Master Manoeuvring Team
Procedure:
Start
Receive Information
re-allocated Berth, etc
Receive Information
GOVERNMENT OF GHANA
Name of Vessel,
Receive Information
Allocated Berth, Shifting
Time, Vessel type Receive Information Receive VMC and hold
pre-movement discussion
with Manoeuvring Team
Send Vessel Movement and advises Tug Masters
Card to the Duty Pilot to depart to base for
prior to appointed time intended movement
Conduct Master-Pilot
information Exchange
and advise the Master of
the Vessel to commence
Unmooring operation
Complete Vessel
Movement Card and send
Harbour Master
(from Business Actors) Duty Pilot
Shifting from Berth to Anchorage (From Business Actors)
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2016 Edition All contents copyright GRA 2016 Page 357 of 581
Shift from Berth to Anchorage
2016 Edition
Harbour Master Signal Station Log Office Clerk Duty Pilot Pilot Mooring Men Master of the Vessel Beach Master Manoeuvring Team
Start
Import Procedure:
Receive Information
re-allocated Berth, etc
Receive Information
GOVERNMENT OF GHANA
Name of Vessel,
Receive Information
Allocated Berth, Shifting
Time, Vessel type Receive Information Receive VMC and hold
pre-movement discussion
with Manoeuvring Team
Send Vessel Movement and advises Tug Masters
Card to the Duty Pilot to depart to base for
prior to appointed time intended movement
Conduct Master-Pilot
information Exchange
and advise the Master of
the Vessel to commence
Unmooring operation
Complete Vessel
Movement Card and send
Book
Receive VMC
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Shipping Line Agent Stevedore Stevedore Tally Clerk Stevedore Record Clerk Shore Handlers
Start
Before Cargo
Loading Receives the Vessel documentations
:Hatch List
:List of Specialized
Cargo
Receive General
cargo interchange
Report (GCIR)
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MINISTRY OF FINANCE
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Shipping Line Agent Stevedore Stevedore Tally Clerk Stevedore Record Clerk Security Guards SCTL Representative Stevedore Receiving Clerk
Start
Before Cargo
Discharge
Have pre-discharge
meeting at quay on
RORO Cargo Discharging
the strategy for the
operations
Start
Conduct pre-discharge
inspection of various
decks to be worked
and vehicles to be
discharged with
vessels representative
Record and arrange
received vehicles at
Vehicles without Vehicles with
the holding area
keys or with keys without
defects defects
Prepare Vehicle
condition report with
Documented for Prepare ramp talliles Stevedore
endorsement by with shipping line representative and
vessel clerk shipping line
representative
Finish
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MINISTRY OF FINANCE
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Shipping Line Agent Stevedore Stevedore Tally Clerk Stevedore Record Clerk
Start
Before Cargo
Discharge
:List of Specialized
Cargo Have pre-discharge meeting
at quay on the strategy for
the operations
Start
:Bay Plan
:Transhipment list,
if applicable
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.8 - 1.4.4.2 Process Flow Steps: Unloading/Discharging of Dry Bulk Cargo process
Process Flow illustrating the steps and relationships of Unloading/Discharging of Dry Bulk Cargo
process:
Process Name Process Description
Unloading/Discharging of Dry Before Discharging
Bulk Cargo 1. Shipping line/Agent submits the following documents to the Stevedore
Stowage Plan
Hatch List
2. Stevedore receives the documents.
3. Stevedore pre-plan:
The vessel operation with the shipping line.
Cargo details as well as preferred dock labour company.
Stevedore have a pre-discharge meeting at the quay supervised by
the duty Officer/supervisor with emphasis on the strategy for the
operations.
Bulk Cargo Discharging
4. Shipping line/Agent informs the Stevedore that the vessel has been
cleared.
5. The Stevedore officer/supervisor makes a contact with the vessel
command and introduces himself appropriately.
6. Stevedore assesses the safety of workers vis--vis the gangway and
general condition on board the vessel.
7. The Stevedore officer requests for the following documents from the
vessel:
Hatch list
Stowage plan
8. The Stevedore officer/ supervisor/foreman and Record Clerk together
with the agent and vessels representative conduct a pre-discharge
inspection and agree on the discharge plan for the vessel.
9. Where discrepant cargoes/condition is found in stowage, it is
documented and signed by the vessel before cargo work begins.
10. The condition of the ship machinery (cranes) must also be certified
by the Stevedore crane operators and any defects reported and
documented.
11. Stevedore begins shipboard operations.
12. The Stevedore fixes the Grabs onto the Cranes and positions the hoppers
at the quay.
13. The Stevedore fastens tarpaulins on the discharging side of the vessel.
14. The Stevedore discharge the bulk grains onto the hoppers and onward
into receivers trucks at the quay-direct delivery.
15. The Port monitoring unit clerk(s) issues a Delivery tally sheet/Waybill for
the loaded truck to exit the port.
16. The loaded trucks are weighed and recorded at the receivers premises.
17. Stevedore record clerk prepares the Stevedore Time Sheet for the shift.
18. Stevedore record clerk receives the tonnage discharged for the shift the
next morning.
19. Stevedore record clerk ensures the Stevedore Time Sheets are signed
and dispatched.
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.8 - 1.4.4.3 Process flow Diagram: Unloading/Discharging of Dry Bulk Cargo process
Process flow Diagram Showing activities in the Unloading/Discharging of Dry Bulk Cargo process
for the Import Procedure:
Unloading/Discharging of Dry Bulk Cargo
Shipping Line Agent Stevedore Port Monitoring Unit Clerk Stevedore Record Clerk
Start
Before Cargo
Discharge
:List of Specialized
Cargo Have pre-discharge meeting
at quay on the strategy for
the operations
Start
:Hatch List
:Stowage Plan
Perform shipboard operations Issue Delivery Tally sheet/Waybill Prepare Stevedore Timesheet
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Billing Clerk
(from Business Actors) Clearing and
Payment of Terminal Charges Forwarding Agent
(From Business Actors)
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2016 Edition All contents copyright GRA 2016 Page 373 of 581
Payment of Terminal Charges
2016 Edition
Shipping Line Agent Information Desk Clerk Assigning Clerk Billing Clerk Bill Checker GPHA Cashier Bank Clerk Data Monitoring Clerk
Start
Send Delivery Order Receive Customs Entry Receive documents Receive documents Receive processed bill
and Customs duty
to GICS and Customs duty
payment Receipt
payment Receipt
MINISTRY OF FINANCE
:Receipt
Attach filled booking form,
Do and Customs entry :Delivery Order
and submit to Assigning
Clerk
Receive Documents
Examine documents
Receive Documents
and forward to Bank Clerk
Receive Payment
Finish
Process flow Diagram Showing activities in the Payment of Terminal Charges process for the
Tally Clerk
(from Business Actors)
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Master of the Vessel Signal Station Harbour Master Manoeuvring Team Duty Pilot Log Office Billing Office
Start
Request for
Indemnity Form
If Registered
Consolidator Receive goods
Agency
Compare the
Assigns bay and devanned goods Examines cargo
update system with goods for direct delivery
manifest on the
DO
Receive stamped Stamps delivery
DO with allowed allowed on DO
delivery
Finish
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Devanning Foreman Agent GCNET Clerk WayBill Clerk Audit Clerk DO Booking Clerk Customs Preventive GPHA Security
Start
Endorse DO for Process for Waybill Receive documents Receive DO, CDI Receive Waybill, DO,
Van and purchase and declaration CDI, Toll and Entry
of an Entry Toll for
a truck Validate and verify
Submit DO, CDI
documents Receive Agents
and declaration Inspects further rent
Harbour Pass,
Confirm Customs and additional handling &
Companys ID Card,
delivery allowed endorsement of GCNet
Drivers License,
and stamp for Assign Waybill Clerk Clerk and Waybill Clerk
Interchange, toll
loading to issue Waybill
and DVLA
card from Agent
Validate Waybill
Endorse DO after
loading If it doesnt If it
Generate Waybill
Receive Waybill (4 copies) Comply Complies
Receive Waybill
Compare Waybill
with Cargo
Non
Conformity Conformed
Finish
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GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Shed Supervisor
(from Business Actors)
Audit Clerk
(from Business Actors)
GPHA Security
Personnel
(From Business Actors)
DO Booking Clerk
(from Business Actors)
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
4.8 - 1.5.4.2 Process Flow Steps: Delivery from the CFS Shed
Process Flow illustrating the steps and relationships of Delivery from the CFS Shed process:
Process Name Process Description
Delivery from the CFS 1. Agent goes for the DO from CDS.
Shed 2. Agent goes to chart the goods from Charting/Interchange counter at the waybill
area.
3. Agent presents D/O with proof of payment to the shed Supervisor
4. The shed supervisor checks for compliance and directs the delivery clerks to
position the goods at the examination bay and returns document to the agent
5. The Delivery clerk locates the goods and transfers them to the examination bay.
6. Agent presents documents to GRA-Customs Division for examination to be
conducted and released based on satisfactory compliance.
7. The agent brings back the delivery order (DO) with delivery allowed stamp which
enables loading
8. The delivery clerk endorses the D/O for VAN and the purchase of an entry toll for a
truck to load the goods
9. The Delivery clerk endorses the DO to confirm that the goods have been loaded
for the agent to go for waybill.
10. The Agent submits Delivery Order, customs declaration and the Cash Delivery
invoice to GCNET clerk
11. GCNET clerk confirms Customs delivery allowed and stamps
12. The GCNET clerk scrutinizes documents looking out for the following:
DO expiration date
Delivery Order Received stamp
Declaration numbers
Final custom authorization stamp
Customs unstuffing approval stamp
Cash Delivery Invoice (CDI)
13. If it does comply, GCNet clerk validates the Agents ID Cards
14. GCNET clerk confirms customs delivery allowed from the GICCS and stamps.
15. GCNET clerk assigns Waybill Clerk to issue waybill (DTS).
16. Assigned Waybill Clerk receives DO, CDI and customs declaration from the Agent.
17. Waybill Clerk also requests for Agents harbour pass and companys ID card and
swipes his/her harbour pass for confirmation.
18. Waybill Clerk also requests for drivers license and toll.
19. Waybill Clerk generates waybill (4 copies) and hands them over to the agent who
hands it over to the Audit Clerk.
20. Audit Clerk receives DO, CDI, waybill and Customs declaration from Waybill Clerk.
21. Audit Clerk also receives toll from Agent and inspects for further rent, additional
handling and endorsement of GCNet clerk and waybill clerk.
22. Audit Clerk validates waybill and :
If not compliant, detains waybill and returns Agent for amendments
If it does comply, Audit Clerk :
Endorses police copy of waybill, attaches the terminal copy to the DO and
hands over to the DO booking clerk (claims clerk).
23. DO booking Clerk receives DO from Audit Clerk, logs details of DO then forwards
copies to Security for further processing.
24. The Audit clerk hands over the other copies of the waybill to the Agent
25. The Agent goes to GPHA security for verification of the waybill and proceeds to
the exit gate.
26. The Agent adds the consignee copy of the waybill to the other customs
documents and present them to customs preventive for final release.
27. After customs preventive, Agent presents waybill to GPHA Security.
28. GPHA Security Personnel receives waybill, compares waybill with cargo and
returns Agent to the appropriate quarters for amendment if there is any non-
conformity. If it conforms, Security allows cargo to exit.
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Delivery from the CFS Shed
2016 Edition
Delivery Clerk Shed Supervisor Agent GCNET Clerk WayBill Clerk Audit Clerk DO Booking Clerk Customs Preventive GPHA Security
Procedure:
Start
Locate goods and
transfer goods to the
examination bay
Receive DO from CDS
Charting/Interchanges
counter at Waybill Area
GOVERNMENT OF GHANA
of payment
Direct the delivery
clerks to position goods
at examination bay Receive documents
then return document
to the Agent
Send document to Receive Waybill, DO,
GRA-Customs Division for CDI, Toll and Entry
examination to be conducted
Receive documents Receive DO, CDI and Entry
Endorse DO for Van
Brings back DO with Inspects further rent and
and purchase of an
delivery allowed stamp additional handling &
Entry Toll for a truck
Validate and Verify Receive Agents Harbour endorsement of GCNet
documents Pass, Companys ID card, Clerk and Waybill Clerk
Process for Waybill
Drivers License,
Confirm Customs
Interchange, toll and
delivery allowed and Validate Waybill
Submit DO, CDI Assign Waybill Clerk DVLA card from agent
stamp for loading
and declaration to issue Waybill
If it doesnt If it
comply comply
Receive Waybill Generate Waybill (4 copies)
Endorse DO after
Receive Waybill
loading
Submit Waybill to Detains Endorse
Audit Clerk Waybill and Police copy
4.8 - 1.5.5 Sub Process: Clearing First Offer/Allocated and Auction Vehicles
4.8 - 1.5.5.1 High Level Procedure: Clearing First Offer/Allocated and Auction Vehicles
High Level Procedure Summary diagram illustrating the relationships of the Clearing First Offer/
Allocated and Auction Vehicles process:
Clearing First Offer/Allocated and Auction Vehicle
Audit Clerk
Terminal Manager (from Business Actors)
(from Business Actors)
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4.8 - 1.5.5.2 Process Flow Diagram: Clearing First Offer/Allocated and Auction
Vehicles
Process Flow illustrating the steps and relationships of Clearing First Offer/Allocated and Auction
Vehicles process:
Process Name Process Description
Clearing First Offer/Allocated 1. Agent submits either First Offer, Allocated or Auction letter, Custom
and Auction Vehicles entry, and evidence of payment of duty or auction amount to Terminal
Manager (TM)
2. TM evaluates documents and returns Agent to the appropriate authority
for amendment in case of non-compliance
3. If it does comply, TM approves and copies;
DTM
Account Manager.
Audit Manager.
Officer in-Charge (Car Park).
Officer in-charge (GCNet /Waybill).
4. Agent goes through the billing process and receives CDI and proceeds
to waybill.
5. The GCNet/Waybill clerks inspects documents, issues waybill and hands
over to the Agent.
6. Agent submits all documents to the Audit Clerk who inspects
documents, endorses and keeps DO, CDI and entry then gives waybill
and toll to Agent
7. Officer In-Charge, Car Park receives entry, allocation letter and CDI from
Agent for inspection.
8. Officer In-Charge Car Park halts the process in case of non-compliance
for corrections to be effected.
9. If it does comply, Officer In-Charge Car Park approves and stamps,
authorizing the release of vehicle
10. Delivery Supervisor Car Park receives documents (including offer/
Allocation letter from Agent), examines, stamps waybill and gives back
to Agent
11. Agent proceeds to the Atlas Terminal to take delivery of vehicle if the
vehicle has been transferred to Atlas.
12. The Agent from the delivery supervisor sends his stamped Waybill and
a valid ID card to the Key Room and writes his/her name in the delivery
book then signs the delivery column if the vehicle is at GJT.
13. Key Clerk takes the key and waybill to the Yard Foreman
14. Yard Foreman compares documents with vehicle to ensure that the
chassis number on the body of the vehicle conforms to the one found on
the documents
15. If it does not conform, the Agent is directed to appropriate quarters for
amendment Otherwise, Foreman instructs a driver to send the vehicle
to the security check point at the car park exit gate before the key is
handed over to the Agent.
16. The Security Personnel checks and keeps the Terminal copy of the
waybill, but stamps and endorses the security copy of the waybill and
delivers the vehicle to the Agent (or his representative with a valid
driving license)
17. The vehicle is then sent to the exit gate for the final checks to be carried
out separately by Preventive-Customs Division, National security, police
and GPHA security before the vehicle finally exits the Terminal.
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Clearing First Offer/Allocated and Auction Vehicles
2016 Edition
Delivery Supervision
Agent Terminal Manager Waybill Clerk Officer-in-Charge Car Park Key Clerk Yard Foreman Security Personnel Audit Clerk
Car Park
Start
Terminal Manager
Agent submits evaluates documents
document for non compliance
MINISTRY OF FINANCE
GOVERNMENT OF GHANA
conformity
Agent goes through
Approves and sends
billing process and
to relevant officer
receives CDI
process for the Import Procedure:
Audit clerk
Receives Waybill from receives documents,
Waybill Clerk and inspects and
submits to Audit clerk endorses them
and officer in charge and gives only
waybill and toll
to agent
Bank Clerk
Billing Clerk (from Business Actors)
(from Business Actors)
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Clearance at Depot 10
2016 Edition
Information Desk Devanning Yard Stacking Yard Security:
Agent Billing Clerk: GPHA Bank Clerk GPHA Cashier Control Room GCNet Clerk Waybill Clerk: GPHA Auditor: GPHA
Clerk: GPHA Supervisor: GPHA Supervisor: GPHA GPHA
Procedure:
Start
Submit Delivery
Order and Customs Receive Receive clearing
Receive clearing Receive payment Receive payment Send details of
Declaration to documents documents
documents document all related Receive list of
MINISTRY OF FINANCE
Information desk
containers all related
Officer Forward payment
Inspect electronically to containers Check to confirm
GOVERNMENT OF GHANA
reconciliation
Give Clearing Desk Clerk Examine all document Container on allow not allowed
documents to Receive Billing related to the containers the list found is found
Billing Clerk Charges
Issue Cash Underdeclared/
Make payment Delivery Invoice wrong cargo Compliant
to Bank Clerk description goods Alert Agent Submit
to make documents
Contraband follow up to
goods Devanning
Forward DO to
Supervisor
Devanning Yard
Supervisor Halt GRA-Customs
examination issue delivery Receive
process allowed document
Receive Send details of
documents all related
containers Pay short
Proceed to electronically to collection
receive Vehicle Control Room
Appointment Send clearing documents
Notice (VAN) to GPHA GCNet Clerk
Prepare Waybill
Submit DO, CDI and
with clearing
documents
Request for Inspects documents
Waybill with DO
Stamps Waybill,
Receive keep Terminal copy
documents of CDI and send
other documents to
Agent
Present Waybill
and Truck at
Depot 10 Exit Gate
Finish
Process flow Diagram Showing activities in the Clearance at Depot 10 process for the Import
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Scan Clearance at Depot 10
2016 Edition
Agent Information Desk Clerk Billing Clerk Bank Clerk GPHA Cashier Stacking Yard Supervisor Security Waybill Clerk Tally Clerk
Procedure:
Start
Receive payment
Receive documents
document
Proceed to receive
Vehicle Appointment Submit documents
Notive (VAN) to Agent
Receive VAN
Validate document
Submit documents
Receive documents If discrepancy If discrepancy
to Yard Clerk is found is not found
Submit receipt to
Terminal One Issue Waybill to Agent
Officer at Scan
Finish
Process flow Diagram Showing activities in the Scan Clearance at Depot 10 process for the Import
(UCL) Vehicles
Officer-in-charge Foreman
Car Park (from Business Actors)
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Yard Foreman Officer-In-Charge Car Park Terminal Manager GJT Assistant Commissioner (GRA-Customs) Atlas Representative
Start
Submit list of
overstayed vehicles to Receive list from Receive List
Officer-in-charge Car Park Yard Foreman
Request approval
Crosschecks the Approve transfer
for transfer of
vehicles of overstayed vehicles
overstayed vehicles
List is forwarded to
Terminal Manager Send approved letter
Prepare transfer to Car park Officer
tallies to transfer
Received approved
Supervise positioning letter for transfer
of the vehicles
Finish
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Exporter Registration
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Applicant Director of Port Port Monitoring Manager PMM Secretary Revenue Section Port Security Manager
Start
Purchase Business
Registration Form A or B Receive Payment
Revenue Section
:Certification of
Business Registration PMM indicates
business activity
:GRA-Customs License to Secretary
for Customs House Agent
Receive payment
advice
Issue receipt
Receive payment
receipt :Receipt
Resubmits documents
Receive documents
and payment receipt
and payment receipt
to PMMs Secretary
:Operational License
[Signed]
:Approval Letter
[Signed]
Finish
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Master of the Vessel Signal Station Harbour Master Manoeuvring Team Duty Pilot Log Office Billing Office
Start
If conditions If conditions
are not normal are normal
Inform Manoeuvring
team of clreance to
sail
Send Vessel
Movement Card
to Pilot
Hold pre-movement
meeting with
Manoeuvring Team
Perform pre-boarding
checks before
boarding and inform
Signal Station of
boarding time
Finish
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Cargo/Break Bulk
Shipping Line
Tally Clerk
(from Business Actors)
Private Company
(from Business Actors)
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Shipping Line Agent Stevedore Stevedore Tally Clerk Stevedore Record Clerk
Start
Before Cargo
Loading Receives the Vessel documentations
:Hatch List
:List of Specialized
Cargo
Start
Conduct pre-loading inspection of cargoes
and agree on a loading strategy
Direct Indirect
Delivery Delivery
:Stevedore Timesheet
Finish
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Shipping Line Agent Stevedore Stevedore Tally Clerk Stevedore Record Clerk
Start
Before Cargo
Loading Receives the Vessel documentations
:Hatch List
:List of Specialized
Cargo
RORO Cargo Loading Assess the safety of workers vis-a-vis the gangway
and general conditions on board the vessel
Start
Distinguish between
Prepare Vehicle Condition Reports for re-export vehicles transhipment with
Agents Tally Clerk
Finish
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Shipping Line Agent Stevedore Stevedore Tally Clerk Stevedore Record Clerk
Start
Before Cargo
Loading Receives the Vessel documentations
:Hatch List
:List of Specialized
Cargo
Start
Request for the following documents if not already submitted
:Transhipment list,
if applicable
Finish
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Start
Before Cargo
Loading Receives the Vessel documentations
:Hatch List
:List of Specialized
Cargo
Start
Request for the following documents
:Hatch List
Signal Stevedore that the
vessel has been cleared :Stowage Plan
Submit Timesheet
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Shipping Line Agent Terminal Manager GPHA Export Office GRA Customs Division GPHA Revenue Section Stevedore
Start
Make payment
to GPHA
Receive Payment
Issues Cash
Delivery Invoice
Receives Cash
:Cash Delivery Invoice
Delivery Invoice
Perform reconciliation of
terminal receipt and Undertake transfer
Prepare final loading list
Customs release with operation
GPHA
Finish
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Agent Logistic Manager Shipping Line Agent GPHA Security GRA Customs Division State Insurance Company GCNet Office National Securities
Start
:Commercial
:Customs Seal
Invoice
:Packing List
Gets Satellite Gives Satellite
Device already paid Device already
for Keys in Satellite paid for
Vets the documents
Device Number
Submits all and Seal Number
documents (Bill of into the system Signs Transit Logbook
Entry, Log book,
commercial invoice,
Packing List) Detaches the copy of
Checks the seal
the documents
Verifies Waybill
:Bill of Entry
Verifies that Logbook
has been signed
:Logbook
:Commercial Yes No
Invoice
:Packing List
Issues
Truck exits
Compliance
Transit
Directive
Park
Finish
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4.8 - 3.1.4 High Level Procedure: Receiving and Delivery of Loaded Trucks
High Level Procedure Summary diagram illustrating the relationships of the Receiving and
Delivery of Loaded Trucks process:
Receiving and Delivery of Loaded Trucks
Clearing and
Forwarding Agent CGNET
(from Business Actors)
Receiving and Delivery (From Business Actors)
of Loaded Trucks
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4.8 - 3.2.2 Process flow Diagram: Receiving and Delivery of Loaded Trucks
Process flow Diagram Showing activities in the Receiving and Delivery of Loaded Trucks process
for the Transit Procedure:
Receiving and Delivery of Loaded Trucks
Agent GPHA Security Transit Clerk Wabyill Clerk Auditor State Insurance Company GRA-Customs GCNet Staff
Start
Receive loaded
Process document Escort loaded
truck and record
and make payment transit truck to
the registered
transit terminal
numbers
Send Delivery
Order to Waybill
Clerk
Receive Delivery
Order
Clear truck/vehicle
from the terminal
Finish
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GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Issue
Proceed to SIC insurance
to get Bond bond
Receive
Insurance Bond
Prepare daily-
overstayed days
bill for the
unparked vehicles
Prepare statistics
and reports on
receiving and
delivery trucks and
unparked cars
Forward through
line officer to
Terminal Manager
Finish
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Statistical Reporting
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Clerk Supervisor
Start
Finish
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Mission
The mission of the EPA of Ghana is to co-manage, protect and enhance the countrys environment, in
particular, as well as seek common solutions to global environmental problems. The accomplishment of the
mission is to be achieved inter alia through research, cientific, technological and innovative approaches, good
governance and partnerships.
Vision
An Agency dedicated to continuously improving and conserving the countrys environment in which all
sections of the community value the environment, strive to attain sustainable development, effective and
efficient resource management based on good environmental governance, taking into account social land
equity issues.
The Environmental Protection Agency (EPA) was formally established on 30th December, 1994 (Act
490) and given the responsibility of regulating the environment and ensuring the implementation
of Government policies on the environment.
Objective
Under the Environmental Protection Agency Act 1994 (Act 490), some of the functions of the
Agency are:
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a. To advise the Minister on the formulation of policies on all aspects of the environmental
and in particular make recommendations for the protection of the environment;
b. To issue environmental permits and pollution abatement notices for controlling the
volume, types, constituents and effects of waste discourages, emissions, deposits
or other source of pollutants and of substances which are hazardous or potentially
dangerous to the quality of the environment or any segment of the environment;
c. To prescribe standards and guidelines relating to the pollution of air, water, land other
forms of environmental pollution including the discharge of wastes and the control of
toxic substances;
f. To impose and collect environmental protection levies in accordance with this Act or
regulations made under this Act;
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Authorized Bank
(from Business Actors)
Applicant
(from Business Actors)
Registration
PTC Secretariat
(from Business Actors)
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2016 Edition
Pesticide Registration
Applicant DDCMC: EPA PTC Secretariat: EPA Authorised Dealer Bank SubCommittee: EPA Pesticide Technical Committee EPA Board: EPA Procedure:
Start
:Payment Invoice
Receive submitted
documents
Issue Bank Advice
Review submitted
:Bank Advice documents
Make recommendation
Receive recommendation
to PTC
Review recommendation
Make recommendation
to EPA Board Receive recommendation
Finish
Process flow Diagram Showing activities in the Pesticide Registration process for the Import
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Applicant Programme Officer: EPA Director CCMC: EPA Authorised Dealer Bank
Start
:Report
:Recommendation
Make Payment of
License Fee
Receive payment
Issues Importer/Distributor
License
:License
[Importer/Distributor]
Finish
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Transporter Director CCMC: EPA Authorised Dealer Bank Programme Officer: EPA
Start
:Application Form
Issues payment invoice
:Certificate to Commence
Business
:Payment Invoice
:Evidence of Vehicle
Insurance
:Hazardous Chemica
License Application Form
:Certificate of
Incorporation
Receive payment
invoice Receive payment from
Applicant
Is Satisfactory No Satisfactory
Issue License
:Compliance Directive
Finish
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Start
Verify Documents
Complete Application form
and submit with supporting
documents
Issue Payment Invoice
Perform Inspection
Is Satisfactory No Satisfactory
Finish
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Commercial Applicator/Exterminator Director CCMC: EPA Authorised Bank Programme Officer: EPA
Start
Verify Documents
Complete Application form
and submit with supporting
documents
Issue Payment Invoice
Perform Inspection
Is Satisfactory No Satisfactory
Finish
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Environmental Assessment Permit
2016 Edition
Proponent DDCMC: EPA Authorised Bank Programme Officer: EPA Head EIA Department: EPA TRC
Start
Import Procedure:
documents
Perform Screening
GOVERNMENT OF GHANA
supporting documents
Prepare and submit
screening report :Payment Invoice
Receive Report
Receive Bank Advice :Bank Advice
Is Satisfactory No Satisfactory
Submit report to TRC Submit EIS to TRC
:Permit :Compliance
Finish
[Environmental Permit] Directive
License Application
$
Director CMMC Head EIA
(DCCMC) Dept.
(from Business Actors) (from Business Actors)
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Permit:
1. Applicant is required to submit PER/EIS Report.
2. If recommendation is OK, application for permit is approved
by Head EIA department and Manufacturing | Repackaging |
Reformulation Permit is issued to the Applicant.
3. If recommendation is not OK, application for Manufacturing
| Repackaging | Reformulation License is either rejected or a
compliance directive is issued and Applicant is informed.
License:
1. If recommendation is OK, application for license is approved by
DCCMC and Manufacturing | Repackaging | Reformulation license
is issued to the Applicant.
2. If recommendation is not OK, application for Manufacturing
| Repackaging | Reformulation License is either rejected or a
compliance directive is issued and Applicant is informed.
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Manufacturing|Repackaging|Reformulation Licensing/Permit
2016 Edition
Applicant DDCMC: EPA Authorised Bank Programme Staff: EPA Head EIA Department: EPA
Start
supporting documents
:Payment Invoice Receive Payment
Receive recommendation
Is Satisfactory No Satisfactory
Send recommendation
Review recommendation Review recommendation
to Head EIA Dept.
:License :Compliance
[Manufacturing|Repackaging|Reformulation] Directive
:License :Compliance
[Manufacturing|Repackaging|Reformulation] Directive
Receive License
Finish
Authorized Bank
(from Business Actors)
Warehouse Operator
(from Business Actors)
Program Officer
EPA Warehouse
(From Business Actors)
District
License/Permit Assemblies/Town and
Application Country Planners
(from Business Actors)
Director CMMC
(DCCMC)
(from Business Actors)
Ghana National
EPA Fire Service (GNFS)
(from Business Actors)
Head EIA (from Business Actors)
Dept.
(from Business Actors)
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Permit
1. Applicant is required to submit PER/EIS Report
2. If recommendation is OK, application for permit is approved by
Head EIA department and Warehouse Permit is issued to the
Applicant.
3. If recommendation is not OK, application for Warehouse Permit is
either rejected or a compliance directive is issued and Applicant
is informed.
License
1. If recommendation is OK, application for license is approved by
DCCMC and Warehouse license is issued to the Applicant.
2. If recommendation is not OK, application for Warehouse License
is rejected and Applicant informed.
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Applicant DCCMC: EPA Authorised Bank Program Staff: EPA Head EIA Department: EPA
Start
Receive recommendation
Is No Is No
Satisfactory Satisfactory Satisfactory Satisfactory
Finish
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Valuation Officer
(from Business Actors)
Importer
EPA Temporary (from Business Actors)
(from Business Actors)
Permit-Single Consignment
Clearance Permit
$
Checking Officer e-MDA Platform
(from Business Actors)
(From System Actors)
Authorized Bank
(from Business Actors)
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Technical Rejection:
1. Clearing Agent makes correction and resubmits application for
approval.
Approved:
1. Validation Officer approves the permit on eMDA Portal.
2. A Chemical Clearance Permit is issued on eMDA Portal.
Non-technical Rejection:
1. Chemical Clearance Permit is rejected out rightly and the reason
is communicated to Clearing Agent.
2. Goods are either sent back to country of origin or confiscated.
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Importer eMDA Portal Authorised Bank Checking Officer: EPA Validation Officer: EPA
Start
Make Payment
Receive Payment
Reviews application
No Satisfactory Is Satisfactory
Receive Permit
Finish
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Valuation Officer
(from Business Actors)
Importer
EPA (from Business Actors)
(from Business Actors) Master
Permit
$
Checking Officer e-MDA Platform
(from Business Actors)
(From System Actors)
Authorized Bank
(from Business Actors)
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Technical Rejection:
1. Clearing Agent makes correction and resubmits application for
approval.
Approved:
1. Validation Officer approves the permit on eMDA Portal.
2. An Annual Permit is issued on eMDA Portal.
Non-technical Rejection
1. Annual Permit is rejected out rightly and the reason is
communicated to Clearing Agent.
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MINISTRY OF FINANCE
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Start
Make Payment
Receive Payment
Reviews application
No Satisfactory Is Satisfactory
Receive Permit
Finish
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Valuation Officer
(from Business Actors)
Importer
EPA (from Business Actors)
(from Business Actors) Sub Consignment
Permit
$
Checking Officer e-MDA Platform
(from Business Actors)
(From System Actors)
Authorized Bank
(from Business Actors)
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Technical Rejection:
1. Clearing Agent makes correction and resubmits application for
approval.
Approved:
1. Validation Officer approves the permit on eMDA Portal.
2. A Chemical Clearance Permit is issued on eMDA Portal.
Non-technical Rejection
1. Chemical Clearance Permit is rejected out rightly and the reason
is communicated to Clearing Agent.
Goods are either sent back to country of origin or confiscated.
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Importer eMDA Portal Authorised Bank Checking Officer: EPA Validation Officer: EPA
Start
Make Payment
Receive Payment
Reviews application
No Satisfactory Is Satisfactory
Receive Permit
Finish
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Valuation Officer
(from Business Actors)
Importer
EPA (from Business Actors)
(from Business Actors) Supplementary
Permit
$
Checking Officer e-MDA Platform
(from Business Actors)
(From System Actors)
Authorized Bank
(from Business Actors)
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Technical Rejection:
1. Clearing Agent makes correction and resubmits application for
approval.
Approved:
1. Validation Officer approves the permit on eMDA Portal.
2. A Supplementary Master Permit is issued on eMDA Portal.
Non-technical Rejection
1. Supplementary Master Permit is rejected out rightly and the
reason is communicated to Clearing Agent.
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Importer eMDA Portal Authorised Bank Checking Officer: EPA Validation Officer: EPA
Start
Make Payment
Receive Payment
Reviews application
No Satisfactory Is Satisfactory
:Permit
[Supplementary Master Permit]
Receive Permit
Finish
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Technical Rejection:
1. Exporter makes correction and resubmits application for
approval.
Approved:
1. An Export Permit is issued to the Exporter.
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Start
Evaluate application
documents
:Safe Data Sheet
Receive Permit
Finish
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Mission
To build internal systems and strategic external networks to develop Ghanaian Non-Traditional Exports
throughout the value chain and promote Made-in-Ghana goods and services in strategic markets to achieve
national targets for economic development.
Vision
To transform GEPA into a dynamic World-Class Trade Promotion Organization playing a leading role in
developing a dominant and sustained market position for Ghanaian Non-Traditional Exports.
The Ghana Export Promotion Authority (GEPA) is the National Export Trade Support Institution
of the Ministry of Trade and Industry (MOTI) responsible for the facilitation, development and
promotion of Ghanaian exports.
GEPA was established by Act 396 in 1969 as an agency of the Ministry of Trade and Industry with
the mandate to develop and promote Ghanaian exports. GEPA focus has primarily been to diversify
Ghanas export base from the traditional Gold and other unprocessed minerals, Cocoa Beans,
Timber Logs and Lumber.
Goal
To ensure that Ghanas export trade contributes to accelerated economic growth through strate-
gic aggressive marketing of Made-in-Ghana products in the competitive global economy.
Objective
1. To facilitate the development and expansion of the supply base and to develop markets
for Non-traditional exports from Ghana.
2. To provide relevant trade information to support competitiveness of Ghanaian exporters
and other stakeholders.
3. To develop programmes and activities for institutional capacity building of the exporter
community to meet the challenges of the global market.
4. To develop and coordinate a national export agenda through the harmonisation of
export related activities by private and public sector agencies and other development
partners.
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Exporter Registration
Exporter GEPA
(from Business Actors) (from Business Actors)
GEPA Exporter Registration
Product Association
(from Business Actors)
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Exporter GEPA
Start
Receive documents
Obtain Registration Form from Exporter
Is Satisfactory No Satisfactory
:TIN
Receive Certificate
Finish
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Exporter ECOWAS
ETLS Product Registration
(from Business Actors)
(from Business Actors)
MOTI GRA
(From Business Actors)
Customs Division
(from Business Actors)
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ETLS Product Registration
2016 Edition
Exporter ETLS Desk Officer:GEPA ETLS Chairman Technical Sub Committee National Approval Committee ECOWAS MFARI
Procedure:
Start
Finish
Process flow Diagram Showing activities in the ETLS product registration process for the Import
Mission
To ensure macro-economics stability for promotion of sustainable economic growth and development of
Ghana and her people through:
The formulation and implementation of sound financial, fiscal and monetary policies.
Efficient mobilisation, allocation and management of financial resources.
Establishing and disseminating performance-oriented guidelines and accurate user-
friendly financial management information systems.
Creating an enabling environment for investment. In furtherance of the foregoing
the Ministry is committed to the pursuit of excellence, transparency, probity and
accountability in the management of financial resources.
Vision
To be recognized as a highly professional institute dedicated to:
The Ministry of Finance is the government ministry responsible for the economic and monetary
health of Ghana. The Ministry is involved with economic planning, fiscal policy, national accounting,
the national budget, and creating an environment for investment and growth.
Functions
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Address: 28th February Road, P. O. Box M40 Accra, Greater Accra Region
Tel: +233 302 665 132
Email: mdbs@mofep.gov.gh Website: www.mofep.gov.gh
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Importer MOF
(from Business Actors) Exemption Application (from Business Actors)
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Exemption Application
2016 Edition
Importer Supervisory Ministry Ministry of Finance GRA Customs e-MDA Platform
Minister / Chief Director Tax Policy Unit:Validation Officer Approving Officer Scheduled Officer Procedure:
Documents
Electronic
GOVERNMENT OF GHANA
Manual Exemption
Submission Vets the Application Minutes on Reviews the
Letter Recommendation Letter document received
GHANA REVENUE AUTHORITY
:Certificate
Issues Writes [Endorsed]
Compliance Approval
Directive Letter
Forwards
Endorsed Receives Endorsed
Approval Letter Approval Letter
:Approval Letter
Goes for Collection
[Endorsed]
Finish
Mission
The mission of the Ministry is to develop a vibrant, technology-driven, liberalised and competitive trade and
industrial sector that significantly contributes to economic growth and employment creation, particularly
involving mass mobilisation of rural communities and other vulnerable groups including women.
Vision
Is to establish Ghana as a major manufacturing, value-added, financial and commercial hub in West Africa.
The Ministry of Trade & Industry is the lead policy advisor to government on trade, industrial and
private sector development with responsibility for the formulation and implementation of policies
for the promotion, growth and development of domestic and international trade and industry.
The Ministry is also the advocate for the private sector within government and is the principal agency
responsible for monitoring and implementing the Governments private sector development
programmes and activities.
The Ministry also ensures that Ghana derives maximum benefit from international trade relations
and that domestic trade is conducted in a smooth and orderly manner. Furthermore, it is the
responsibility of the Ministry to strengthen trade relations with all friendly countries on a most
favoured nation basis consistent with Ghanas membership of the World Trade Organisation (WTO).
Special attention continues to be focused on the diversification of markets and the commodity
export base by promoting the development of non-traditional exports industries with the view to
developing an export-led economy. In industry, the Ministrys policy thrust continues primarily to
be the development of a more competitive industrial sub-sector with potentials to make in-roads
into the international market with value added local products derived from local resources.
Objective
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To facilitate the development of the production base and Expansion of cross-border trade.
To collect, collate process, store and disseminate timely and accurate information for
stakeholders.
To facilitate the removal of institutional and legal bottlenecks.
To facilitate private sector access to capital.
To ensure that private sector development programmes are complementary and cover
broad range of needs.
To encourage and facilitate the provision of public service by the private sector.
To facilitate innovation and entrepreneurship.
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4.12 - 1.1.1.2 Process Flow Steps: Permit Application for Mercury License
Process flow illustrating the steps and relationships of the Permit Application for Mercury
License process:
Process Name Process Description
Permit Application for Mercury 1. Importer writes and submits an application letter to the Ministry of
License Trade and Industry stating the intention to import Mercury.
2. The Ministry gives the Importer an application form
3. The Importer receives and fill the form, takes the completed forms
and attach the below supporting documents and submit it to the
Minerals commission for endorsement:
Commercial Invoice
IDF
Bill of Lading /Airway Bill
Packing List
Certificate of Incorporation
Certificate of Recognition
4. Minerals commission receives documentation, validates and
endorses if satisfactory.
5. Minerals Commission returns the endorsed application form to the
Importer.
6. The Importer submits endorsed application form, payment receipt
and other supporting document to the Honourable Minister.
7. The HM/Deputy Minister approves the application if satisfactory else
disapprove
8. The Chief Director/Director Legal signs the Certificate and endorses
it .
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Permit Application for Mercury License
2016 Edition
Importer Minerals Commission Ministry of Trade and Industry
Receives Submitted
Application documents
Submits Filled Application Form
and Supporting Documents
Sends Endorsed
Receives Endorsed Application Form Application
Signs and endorses Certificate
Finish
Process flow Diagram Showing activities in the Permit Application for Mercury License process for
Importer MDA
(from Business Actors) (from Business Actors)
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Importer MOTI Honourable Minister Processing Officer Chief Director/Director Trade Facilitation
Start
:Parliamentary Approval
Receives Endorsed
Sends Exemption Letter
Exemption Letter
Finish
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4.12 - 1.1.3.2 Process Flow Steps: Application for Import Declaration Form
Process flow illustrating the steps and relationships of the Application for Import Declaration Form
process:
Process Name Process Description
Application for Import 1. Importer/Agent electronically submits application for Import
Declaration Form Declaration Form( IDF) via the e-MDA platform and attaches the
following documents:
a. Proforma Invoice
2. The system processes the application and generates an IDF number.
3. The Importer prints the generated IDF.
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4.12 - 1.1.4 Process Flow Diagram: Application for Import Declaration Form
Process flow Diagram Showing activities in the Application for Import Declaration Form process
for the Import Procedure:
Start
:Proforma Invoice
Generates an IDF Application
Finish
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Exporter GPHA
(from Business Actors)
(from Business Actors)
GCCI GRA
(from Business Actors)
Customs Division
(from Business Actors)
EPA Ghana
(from Business Actors)
Standards Authority
(from Business Actors)
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MINISTRY OF FINANCE
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4.12 - 2.1.2 Process Flow Steps: Permit for Exportation of Non-Ferrous Scrap Metals
Process flow illustrating the steps and relationships of the Permit for Exportation of Non-Ferrous
Scrap Metals process:
Process Name Process Description
Permit for Exportation of Non- 1. The Exporter writes an application letter to the Ministry of Trade and
Ferrous Scrap Metals Industry and attach the below supporting documents:
EPA Permit
Business Registration Certificate
Tax Clearance Certificate
GIPC Registration (applicable to foreign companies)
SSNIT Clearance Certificate
2. The application letter is received and processed.
3. Letter of acknowledgement to the applicant
4. MOTI writes to GSA to conduct consignment Inspection
5. GSA conducts consignment and submit report to MOTI
6. The approval is granted if consignment does not contain ferrous
scrap metals by the GSA report
7. A copy of the approval letter is sent to GPHA and Customs Division
of the Ghana Revenue Authority
8. Customs Division of Ghana Revenue Authority submits a feedback
report on the actual quantity that was exported
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4.12 - 2.1.3 Process Flow Diagram: Permit for Exportation of Non-Ferrous Scrap Metals
Process flow Diagram Showing activities in the Permit for Exportation of Non-Ferrous Scrap Metals
process for the Import Procedure:
Exporter MOTI Ghana Standard Authority GRA Customs Division Ghana Ports & Harbour Authority
Start
:Application Letter
:EPA Permit
Receives Application
documents Receives Letter to schedule
:Certification of Premise Inspection
Business Registration
Disapproves Approves
Application Application
Sends Approval
Letters to GPHA and
GRA-Customs Division
:Approval Letter
Finish
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Mission
To serve as the voice for the business community; promotes and protects the interests of members by fostering
ethical practices in commerce, trade and services through advocacy, training, education and ensuring
adherence to quality.
Vision
To provide leadership for the growth and prosperity of businesses in Ghana.
The Ghana national chamber of Commerce and Industry is an association of business operators,
firms and industries with interests spanning every sector of private enterprise in Ghana. As an
advocacy organization, the GNCC was established with the prime objective of promoting industrial
and commercial interest in the country.
The Chamber represents the voice of the business community with total commitment to playing a
leadership role towards propelling Ghanas economy to higher heights.
To this end, the Chamber has and will continue to influence government policies which will be
to the benefit of the private sector whiles promoting the overall development of the Ghanaian
economy.
Objective
The Chamber promotes Trade and Industry and also represents the opinion of the business
community on matters affecting Trade and Industry in Ghana. It is incorporated as a
non-profit making organization and its income and property are applied solely for the
promotion of its objectives.
It is the central organization for collecting, distributing and disseminating information of
business nature, especially regulations, tariffs, opportunities for trade and other matters
affecting local and foreign markets.
In the pursuit of its objectives, the Chamber is non-racial, non-sectarian, non-political and
gender friendly.
The Chamber is affiliated with international acclaimed bodies like the Pan African Chamber
of Commerce (PACCI), Federation of West African Chamber of Commerce & Industry
(FEWACCI) and International Chamber of Commerce (ICC).
Apart from its continuous efforts at promoting the collective business interest of its
members, the Chamber provides customized services to individual members.
Letters of introduction are issued to members to facilitate visa procurement for international
travels.
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Numerous directories, trade journals and periodicals from virtually every country in the
world are available to members in the Chambers Library and Information Hub.
Certificates of Origin are endorsed at a moderate cost to members. The service is also
extended to non-members.
The Chambers Annual Report and Quarterly Newsletters are circulated in and outside
Ghana.
The Chambers publications are among the leading works of reference and research on
investment potentials in Ghana. Advertisement in the journals and directory is open to
members of the Chamber and non-members alike.
The Chamber is recognized as the official body through which opinion on commercial
and industry matters can be presented directly to Government or other authorities, both
national and local. It is frequently consulted by government in advance, on the preparation
of new legislation affecting the business community.
The Chamber organizes in-house and off-site skills and cognitive training workshops
for members and non-members alike. In addition, it carries out consultancy services for
members, especially on development of business plan, feasibility study, market research,
etc. through its Business Education Service & Training Unit.
Address: 1st floor,World Trade Center, Opp.Childrens Park, National Theatre Accra Ashanti Region
Tel: +233(0) 302 662860 +233(0) 302 244108
Email: info@ghanachamber.org Website: www.ghanachamber.org
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Exporter Registration
Exporter GNCC
(from Business Actors) (from Business Actors)
Exporter Registration
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Exporter Registration
Start
:Registration Form
[Filled]
:Registration Form
Receives the Filled Registration Form
:Supporting with attached Supporting documents
Documents
Yes No
Finish
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e-MDA Platform
(From System Actors)
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Start
:Payment Slip
:Declaration
Receives the Supporting
:Commercial Invoice documents
:Packing List
Issues Certificate of Origin
:Certificate of Origin
Fills the Certificate of Origin
[Form]
:Certificate of Origin
Finish
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Mission
To be a state-of-the-art organization utilizing our available human resource to effectively and efficiently
manage the demand side of shipping with a view to protecting and promoting the interests of Ghanaian
shippers in relation to port, ship, inland transportation problems and the provision of ancillary shipping
services.
Vision
To ensure for the Ghanaian Shipper, quick, safe and reliable delivery of import and export cargoes by all modes
of transport at optimum cost.
The Ghana Shippers Authority (GSA) was established by NRCD 254 of 1974 to, among others,
effectively manage the demand side of Ghanas shipping industry with a view to protecting the
interests of Ghanaian shippers in relation to port, ship, inland transportation and other ancillary
problems with a view to ensuring a quick, safe, reliable and cost effective delivery of cargo for the
shipper in Ghana.
Since its establishment four decades ago, the Authority has worked closely with other sectors
of the industry in protecting and promoting the interests of Ghanaian shippers and ensured the
provision of relevant logistics for the growth of shipping and trade in the country.
Objective
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Shipper Registration
Shipper
Shipper Registration
(from Business Actors)
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Shipper Registration
Shipper Ghana Shippers Authority
Start
:Certificate
Submits Filled Registration
[Certificate of Registration]
Form with Supporting
documents
Finish
:Registration
Form [filled] Receives Filled Registration
Form with Supporting
:Supporting documents
Documents
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Debit Note
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Debit Note
Start
Submits Manifest
Sends electronic
copy of manifest
Receives electronic
:Manifest [Electronic Copy] copy of manifest
:Debit Note
:Debit Note
Finish
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Mission
The Ghana Association of Bankers mission is to support the banking industry in developing the best practices
and standards; in advocating regulatory, financial and economic policies that are in the broad interest of its
members and foster stability in the financial services industry, and ultimately, engender economic growth for
the nation.
Vision
Ghana Association of Bankers statement of vision, to be used in communications, is as follows:
Ghana Association of Bankers aspires to be the exemplary trade body on the basis of its distinctive status.
Members and the users of our services will thrive at because of our unparalleled combination of quality and
breadth; high standards; our open, collaborative, and innovative culture.
The Ghana Association of Bankers was formed on May 29, 1980 and is the National Organization
of Banks in Ghana.
Objective
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Importers Bank
(from Business Actors)
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MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 509 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
:Transport/Shipping
Documents If Not Satisfied Satisfied
:CCVR
Documents are sent Makes Payment to
:Customs Declaration bak to the Importer Exporters Bank
:Inspection
document
Finish
2016 Edition All contents copyright GRA 2016 Page 510 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Advance Payment
2016 Edition All contents copyright GRA 2016 Page 511 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 512 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Makes use of an
Opens an Account existing Bank Account
with a Bank to transact payment
Receives Payment
Conducts Compiance checks
:Proforma Invoice and validates Documents
received
:IDF Sends Payment Receives Payment
Information Notification
If Not Satisfied Satisfied
:Commercial Invoice
<< Flow >>
:Customs Declaration
:Transport/Shipping
Documents
:Regulatory
Documents
Receives Shipping
Documents
Finish
2016 Edition All contents copyright GRA 2016 Page 513 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Bill of Collection
2016 Edition All contents copyright GRA 2016 Page 514 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 515 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Ships goods to Importer Sends Draft and Shipping Recieves Draft and
Documents Shipping Documents
Pay at a
future Date Pay Immediately
Pays for Draft
Releases Shipping
Documents to the Importer
Receives Payment
Sends Payment Notification << Flow >> :SWIFT MT103 Swift Information
Notification
Sends Agreement to
Receives Agreement
Exporters Bank
Finish
2016 Edition All contents copyright GRA 2016 Page 516 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Letter of Credit
$ $
Exporter
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 517 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2016 Edition All contents copyright GRA 2016 Page 518 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
:Proforma Invoice
:LC Application
Form [Filled] Receive Submitted documents
:IDF
Acces Importers credit rating
No Satisfactory
Forward Send funds
Receive Documents documents to Advising/
to Importer Advise to Confirming
review Bank
Finish
<< Flow >> Receive Payment
2016 Edition All contents copyright GRA 2016 Page 519 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Open Account
2016 Edition All contents copyright GRA 2016 Page 520 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Transfer Fund
Finish
2016 Edition All contents copyright GRA 2016 Page 521 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Bill of Collection
Importers Bank
(from Business Actors)
Courier
(from Business Actors)
Exporter
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 522 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Receives documents
Finish
2016 Edition All contents copyright GRA 2016 Page 523 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Letter of Credit
$ $
Exporter
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 524 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Start
Ships documents to
the Importer & send
shipping documents Receives and vets the documents
to the Confirming/
Advising Bank
Finish
2016 Edition All contents copyright GRA 2016 Page 525 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
5
Specific Commodities
2016 Edition All contents copyright GRA 2016 Page 526 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
5 Strategic Commodities
5.1 Import Procedure for Specific Commodities
5.1 - 1 Rice Import Procedure
5.1 - 1.1 Actors
Business Actors
$
$
FDA (Food and GPHA (Ghana Ports & Ghana Standard Authority GRA Customs Division Importer
Drugs Authority) Harbours Authority)
Importers Bank MOTI (Ministry of Trade NACOB (Narcotics National Security Plant Protection and Regulatory
and Industry) Control Board) Adviser (NSA) Services Directorate PPRSD
System Actors
2016 Edition All contents copyright GRA 2016 Page 527 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
e - IDF
MOTI (Ministry of Trade and Industry)
Certificate of Analysis
Certificate of Conformity
Final approval Import permit
Importer Registration Certificate
Provisional Import Permit Ghana Standard Authority
Registration form
Final Approval Permit
Importer Registration Form
Importer Registration Certificate
Marketing Authorization
Port Sampling Receipt FDA (Food and
Product Registration Certificate Drugs Authority)
CCVR
Customs Declaration(BoE)
Duty payment receipt GRA Customs Division
Bill of Lading
Delivery Order
Manifest Shipping Line
2016 Edition All contents copyright GRA 2016 Page 528 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Importer Exporter
2 Ship
2016 Edition All contents copyright GRA 2016 Page 529 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
$
Importer/Agent Importer/Agent makes the payment
at the authorised dealer bank.
2016 Edition All contents copyright GRA 2016 Page 530 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
$
Shipping line releases the cargo if all charges have
been paid.
Shipping Line
Authorized Dealer Bank Agent
2016 Edition All contents copyright GRA 2016 Page 531 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
3 Pay
3.1 Goods Payment The Importer can pay the Exporter using any of the
below payment methods:
Direct Payment
Advance Payment
Letter of Credit
Open Account
Importer Exporter
2016 Edition All contents copyright GRA 2016 Page 532 of 581
TIME PROCEDURE CHART FOR RICE
2016 Edition
{1 hour}
21
{1 hour}
20
{10 min}
19
{1 hour}
18
{1 hour}
17
{4.5 hour}
16
MINISTRY OF FINANCE
{1 day}
15
GOVERNMENT OF GHANA
{2 hour}
14
GHANA REVENUE AUTHORITY
{4 hour}
13
{1 hour}
12
{1 hour}
11
{1 day}
10
{2 days}
9
{1 day}
PROCESS
8
{1 day}
7
{1 day}
6
{5 days}
5
{5 days}
4
5.1 - 1.4 Estimated Time for Rice Import Procedure
{40 days}
3
{5 days}
2
{20 days}
1
TIME (days) 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44 46 46 48 50 52 54 56 58 60 62 64 66 68 70 72 74 76 78 80
Legend: Buy
Exporters Bank FDA (Food and Ghana Standard Authority GRA Customs Division Ghana Airport Company
(from Business Actors)
Drugs Authority) Limited(GACL)
Importer Importers Bank MOTI (Ministry of Trade NACOB (Narcotics Registrar Generals
and Industry) Control Board) Department (RGD)
Scanner Service
Provider
System Actors
2016 Edition All contents copyright GRA 2016 Page 534 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
e - IDF
MOTI (Ministry of Trade and Industry)
Certificate of Analysis
Certificate of Conformity
Final approval Import permit
Importer Registration Certificate Ghana Standard Authority
Provisional Import Permit
Registration form
CCVR
Customs Declaration(BoE)
Duty payment receipt
GRA Customs Division
Bill of Lading
Delivery Order
Manifest
Shipping Line
2016 Edition All contents copyright GRA 2016 Page 535 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Importer Exporter
2 Ship
2016 Edition All contents copyright GRA 2016 Page 536 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
$
Importer/Agent Importer/Agent makes the payment
at the authorised dealer bank.
2016 Edition All contents copyright GRA 2016 Page 537 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
3 Pay
3.1 Goods Payment The Importer can pay the Exporter using any of the
below payment methods:
Direct Payment
Advance Payment
Letter of Credit
Importer Exporter Open Account
(from Business Actors) (from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 538 of 581
TIME PROCEDURE CHART FOR MEDICINE IN DOSES
2016 Edition
{1 hour}
18
{1 hour}
17
{1-3 hours}
16
{4.5 hours}
15
{1 hours}
14
MINISTRY OF FINANCE
{4 hours}
13
GOVERNMENT OF GHANA
{1 hour}
12
GHANA REVENUE AUTHORITY
{1 hour}
11
{24 hours}
10
{1 hour}
9
{1 day}
8
{2 days}
PROCESS
7
{1 day}
6
{1 day}
5
{5 days}
4
{40 days}
3
{1-2 days}
2
{5 days}
1
TIME (days) 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44 46 46 48 50 52 54 56 58 60
5.1 - 2.4 Estimated Time for Medicine in Doses Import Procedure
Legend: Buy
Average duration:
1 Pre-condition: Business Registration 58.7 days
5 FDA Import Permit 12 Duty Payment
2 Conclude Sales Contract 6 GSA Declaration Submission 13 Customs Document Verification and Compliance
Legend: Ship 7 Obtain CCVR 14 Cargo positioning
1 IDF Submission 8 Manifest Submission 15 Goods Examination/Inspection
2 FDA Importer Registration 9 Cargo Unloading 16 Waybill Collection
{ 3 FDA Product Registration 10 Goods Tallying 17 Release at Enforcement Unit
4 GSA Importer Registration 11 Submit Customs Declaration (BoE) 18 Final Checking at the main gate
$
$
Agent Authorized Dealer Bank (PGA) BNI (Bureau of Exporter Exporters Bank
National Intelligence)
GPHA (Ghana Ports & Ghana Standard Authority GRA Customs Division Importer Importers Bank
Harbours Authority)
MOTI (Ministry of Trade NACOB (Narcotics National Security Registrar Generals Scanner Service
and Industry) Control Board) Adviser (NSA) Department (RGD) Provider
System Actors
2016 Edition All contents copyright GRA 2016 Page 540 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
e - IDF
MOTI (Ministry of Trade and Industry)
Certificate of Analysis
Certificate of Conformity
Final approval Import permit
Importer Registration Certificate Ghana Standard Authority
Provisional Import Permit
Registration form
CCVR
Customs Declaration(BoE)
Duty payment receipt
GRA Customs Division
Bill of Lading
Delivery Order
Manifest
Shipping Line
2016 Edition All contents copyright GRA 2016 Page 541 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Importer Exporter
2 Ship
2016 Edition All contents copyright GRA 2016 Page 542 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
$
Importer/Agent Importer/Agent makes the payment
at the authorised dealer bank.
$
Shipping line releases the cargo if all charges have
been paid.
Shipping Line
Authorized Dealer Bank Agent
2016 Edition All contents copyright GRA 2016 Page 543 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
3 Pay
3.1 Goods Payment The Importer can pay the Exporter using any of the
below payment methods:
Direct Payment
Advance Payment
Letter of Credit
Importer Exporter Open Account
2016 Edition All contents copyright GRA 2016 Page 544 of 581
TIME PROCEDURE CHART FOR AUTO SPARE PARTS
2016 Edition
{1 hour}
14
{1 hour}
13
{10 mins}
12
{2 hour}
11
MINISTRY OF FINANCE
{1 hour}
10
GOVERNMENT OF GHANA
{4.5 hours}
GHANA REVENUE AUTHORITY
9
{1 day}
8
{2 hour}
7
{4 hour}
6
PROCESS
{1 hour}
5
{1 hour}
4
{1 day}
3
{5 days} {2 days}
2
{20 days} {10 mins}
1
TIME (days)
Legend: Buy
Average duration:
1 Pre-condition: Business Registration 29.7 days
5 Duty Payment 12 Terminal Audit
2 Conclude Sales Contract 6 Customs Document Verification and Compliance 13 Release at Preventive Gate
Legend: Ship 7 Cargo release by Shipping Line 14 Final Security Check
1 IDF Submission 8 Delivery of Container at the Terminal for Examination
2 Obtain CCVR 9 Goods Examination/Inspection
3 Manifest Submission 10 Vehicle Permit/Pass Toll at GPHA
4 Submit Declaration 11 Waybill Collection
Business Actors
Agent Authorized Dealer Bank (PGA) BNI (Bureau of Drivers and Vehicle Exporter
National Intelligence) License Authority (DVLA)
Exporters Bank Ghana Police GPHA (Ghana Ports & GRA Customs Division Importer
Harbours Authority)
Importers Bank MOTI (Ministry of Trade National Petroleum National Security Registrar Generals
and Industry) Authority(NPA) Adviser (NSA) Department (RGD)
System Actors
2016 Edition All contents copyright GRA 2016 Page 546 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
e - IDF
MOTI (Ministry of Trade and Industry)
CCVR
Customs Declaration(BoE)
Duty payment receipt
GRA Customs Division
Bill of Lading
Delivery Order
Manifest
Shipping Line
Waybill
Terminal Operator
2016 Edition All contents copyright GRA 2016 Page 547 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Importer Exporter
2 Ship
2016 Edition All contents copyright GRA 2016 Page 548 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
Terminal Operator
$
Importer/Agent Importer/Agent makes the payment
at the authorised dealer bank.
$
Shipping line releases Vehicle if all charges have been
paid.
Shipping Line
Authorized Dealer Bank Agent
2016 Edition All contents copyright GRA 2016 Page 549 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
3 Pay
3.1 Goods Payment The Importer can pay the Exporter using any of the
below payment methods:
Direct Payment
Advance Payment
Letter of Credit
Open Account
Importer Exporter
2016 Edition All contents copyright GRA 2016 Page 550 of 581
TIME PROCEDURE CHART FOR PASSENGER VEHICLES/TRUCKS
2016 Edition
{20 mins}
15
{20 mins}
14
{10 mins}
13
{20 mins}
12
{20 mins}
MINISTRY OF FINANCE
11
GOVERNMENT OF GHANA
{1 hour}
10
GHANA REVENUE AUTHORITY
{2 hour}
9
{4 hour}
8
{1 hour}
7
{1 hour}
PROCESS
6
{1 hour}
5
{1 day}
4
{2 days}
3
{5 days} {1 hour}
2
{20 days} {10 mins}
1
Legend: Buy
Average duration:
1 Pre-condition: Business Registration 28.5 days
5 Transport Vehicle from shed side to Safe Bond/Golden Jubilee Terminal.
5.1 - 4.4 Estimated Time for Passenger Vehicles/Trucks Import Procedure
$
$
FDA (Food and GPHA (Ghana Ports & Ghana Standard Authority GRA Customs Division Importer
Drugs Authority) Harbours Authority)
Importers Bank MOTI (Ministry of Trade NACOB (Narcotics National Security Registrar Generals
and Industry) Control Board) Adviser (NSA) Department (RGD)
System Actors
2016 Edition All contents copyright GRA 2016 Page 552 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
e - IDF
MOTI (Ministry of Trade and Industry)
Certificate of Analysis
Certificate of Conformity
Final approval Import permit
Importer Registration Certificate Ghana Standard Authority
Provisional Import Permit
Registration form
CCVR
Customs Declaration(BoE)
Duty payment receipt
GRA Customs Division
Bill of Lading
Delivery Order
Manifest
Shipping Line
2016 Edition All contents copyright GRA 2016 Page 553 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Importer Exporter
2 Ship
2016 Edition All contents copyright GRA 2016 Page 554 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
$
Importer/Agent Importer/Agent makes the payment
at the authorised dealer bank.
$
Shipping line releases the cargo if all charges have
been paid.
Shipping Line
Authorized Dealer Bank Agent
2016 Edition All contents copyright GRA 2016 Page 555 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
2016 Edition All contents copyright GRA 2016 Page 556 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
3 Pay
2016 Edition All contents copyright GRA 2016 Page 557 of 581
TIME PROCEDURE CHART FOR VEGETABLE AND PALM OIL
2016 Edition
{1 hour}
19
{1-3 hour}
18
{10 mins}
17
{1-3 hour}
16
{1 hour}
15
{4.5 hour}
MINISTRY OF FINANCE
14
{1 day}
GOVERNMENT OF GHANA
13
{2 hours}
GHANA REVENUE AUTHORITY
12
{4 hour}
11
{1 hour}
10
{1 hour}
9
{1 day}
8
PROCESS
{2 days}
7
{1 day}
6
{1 day}
5
{5 days}
4
{40 days}
3
{5 days}
2
{20 days}
1
TIME (days) 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44 46 46 48 50 52 54 56 58 60 62 64 66 68 70 72 74 76 78 80
Legend: Buy
5 FDA Import Permit 13 Delivery of Container at the Terminal for Examination
5.1 - 5.4 Estimated Time for Vegetable and Palm Oil Import Procedure
$ $
Authorized Dealer Bank (PGA) Bank of Ghana Exporter GEPA (Ghana Export GNCC (Ghana National
Promotion Authority) Chamber of Commerce)
Ghana Standard Authority GPHA (Ghana Ports & GRA Customs Division NACOB (Narcotics Shipping Line
Harbours Authority) Control Board) Agent
Terminal Operator
Registrar Generals
Department (RGD)
System Actors
2016 Edition All contents copyright GRA 2016 Page 559 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Commercial Invoice
Supplier
Packing List
Exporter
Acknowledgement letter
Health Certificate
Inspection report
Laboratory report
Layout of processing plant Approval
Letter of approval Ghana Standard Authority
List of approved establishment/
cold stores/vessels.
Payment receipt
Certificate of Origin
Exporter Registration Form
GNCC (Ghana National
Chamber of Commerce)
Customs Declaration(BoE)
GRA Customs Division
Booking form
Bill of Lading
Manifest
Shipping Note Shipping Line
2016 Edition All contents copyright GRA 2016 Page 560 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Exporter Importer
2 Ship
2016 Edition All contents copyright GRA 2016 Page 561 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
2016 Edition All contents copyright GRA 2016 Page 562 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
Shipping Line
Agent
3 Pay
2016 Edition All contents copyright GRA 2016 Page 563 of 581
TIME PROCEDURE CHART FOR FISH
2016 Edition
{1 day}
15
{1 day}
14
{30 mins}
13
{1 hour}
12
{2.5 hours}
MINISTRY OF FINANCE
11
GOVERNMENT OF GHANA
{1 hour}
10
GHANA REVENUE AUTHORITY
{1 hour}
9
{1 hour}
8
{30 mins}
7
{24 hours}
PROCESS
6
{2 days}
5
{20 mins}
4
{2 days}
3
5.2 - 1.4 Estimated Time for Fish Export Procedure
{5 days} {5 days}
2
{20 days} {5 days}
1
Legend: Buy
Average duration:
1 Pre-condition: Business Registration 42.3 days
5 Arrange for Transport
2 Conclude Sales Contract 6 Collects Empty Container from the Terminal Operator (ICD)(Optional)
Legend: Ship 7 Obtain Customs Approval requesting to stuff Container 12 Waybill Collection
1 GEPA Exporter Registration 8 Container Stuffing 13 Shipping Release
2 Obtain Standard Certificate Form GSA 9 Submit Declaration 14 Transfer of Container to the Loading Bay
3 Obtain Certificate of Origin 10 Customs Document Verification and Compliance 15 Cargo Loading
4 Obtain Ghana Export Form 11 Goods Examination
$ $
Authorized Dealer Bank (PGA) Bank of Ghana Exporter GEPA (Ghana Export GNCC (Ghana National
(from Business Actors) (from Business Actors)
(from Business Actors)
Promotion Authority) Chamber of Commerce)
(from Business Actors) (from Business Actors)
Ghana Standard Authority GPHA (Ghana Ports & GRA Customs Division NACOB (Narcotics Shipping Line
(from Business Actors) Harbours Authority) (from Business Actors)
Control Board) Agent
(From Business Actors) (from Business Actors) (From Business Actors)
System Actors
2016 Edition All contents copyright GRA 2016 Page 565 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Commercial Invoice
Packing List
Exporter
(from Business Actors)
Health Certificate
Inspection Report
Laboratory Report
Ghana Standard Authority
(from Business Actors)
Certificate of Origin
Exporter Registration Form
GNCC (Ghana National
Chamber of Commerce)
(from Business Actors)
Customs Declaration(BoE)
GRA Customs Division
(from Business Actors)
Booking form
Bill of Lading
Manifest
Shipping Note Shipping Line
(From Business Actors)
2016 Edition All contents copyright GRA 2016 Page 566 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Exporter Importer
2 Ship
Exporter
2016 Edition All contents copyright GRA 2016 Page 567 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
2016 Edition All contents copyright GRA 2016 Page 568 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
Shipping Line
Agent
3 Pay
2016 Edition All contents copyright GRA 2016 Page 569 of 581
TIME PROCEDURE CHART FOR CASHEW NUTS
2016 Edition
{1 day}
16
{1 day}
15
{30 mins}
14
{1 hour}
13
{2.5 hours}
MINISTRY OF FINANCE
12
{1 hour}
GOVERNMENT OF GHANA
11
GHANA REVENUE AUTHORITY
{1 hour}
10
{1 day}
9
{30 mins}
8
{24 hours}
7
PROCESS
{2 days}
6
{20 mins}
5
{2 days}
4
{5 days}
3
{5 days} {1 day}
2
{20 days} {5 days}
1
TIME (days) 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44
Legend: Buy
Average duration:
1 Pre-condition: Business Registration 12 Goods Examination 44.3 days
5 Obtain Ghana Export Form
2 Conclude Sales Contract 6 Arrange for Transport 13 waybill collection
Legend: Ship 7 Collects Empty Container from ICD (Optional) 14 Shipping Release
1 GEPA Exporter Registration 8 Obtain Customs Approval requesting to stuff Container 15 Transfer of Container to the Loading bay
Obtain Quality Control Certificate from Coco board
2 9 Container Loading 16 Cargo Loading
(Cocoa Marketing Company)
3 Obtain Standard Certificate from GSA 10 Submit declaration
$ $
Authorized Dealer Bank (PGA) Bank of Ghana Exporter Ghana Cocoa Board Cocoa Marketing Company
Quality Control Company GNCC (Ghana National GPHA (Ghana Ports & GRA Customs Division MOFA
Chamber of Commerce) Harbours Authority)
Plant Protection and Regulatory NACOB (Narcotics Registrar Generals Shipping Line Terminal Operator
Services Directorate PPRSD Control Board) Department (RGD) Agent
System Actors
2016 Edition All contents copyright GRA 2016 Page 571 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
Commercial Invoice
Packing List
Exporter
(from Business Actors)
Health Certificate
Inspection Report
Laboratory Report Ghana Standard Authority
(from Business Actors)
Certificate of Origin
Exporter Registration Form
GNCC (Ghana National Chamber of Commerce)
(from Business Actors)
Exporter Form 4A
Bank of Ghana
(from Business Actors)
Buyers License
Purity Control Certificate
Cocoa Marketing Company Quality Control Company (QCC)
(from Business Actors) (From Business Actors)
Customs Declaration(BoE)
Duty Payment Receipt
GRA Customs Division
(from Business Actors)
Booking form
Bill of Lading
Manifest
Shipping Note Shipping Line
(From Business Actors)
2016 Edition All contents copyright GRA 2016 Page 572 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
1 Buy
(Preconditions)
Business Registration
Exporter Importer
2 Ship
2016 Edition All contents copyright GRA 2016 Page 573 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
Submit declaration
2.12
2016 Edition All contents copyright GRA 2016 Page 574 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
2.13 Export Duty Payment
Exporter pays duty payment at the authorised dealer
$
Bank.
3 Pay
3.1 Goods Payment The Exporter receives payment from the Importer
through any of the below payment methods:
Direct Payment
Letter of Credit
Open Account
Exporter Importer
2016 Edition All contents copyright GRA 2016 Page 575 of 581
TIME PROCEDURE CHART FOR COCOA BEAN
2016 Edition
{1 day}
19
{1 day}
18
{30 mins}
17
{1 hour}
16
{2.5 hours}
15
{1 hour}
MINISTRY OF FINANCE
14
{1 hour}
GOVERNMENT OF GHANA
13
{1 hour}
GHANA REVENUE AUTHORITY
12
{1 day}
11
{30 mins}
10
{24 hours}
9
{2 days}
8
PROCESS
{20 mins}
7
{2 days}
6
{1 day}
5
{5 days}
4
{5 days}
3
{5 days} {1 day}
2
{20 days} {20 days}
1
5.2 - 3.4 Estimated Time for Cocoa Bean Export Procedure
Legend: Buy
4 Exporter Registration with PPRSD 12 Submit declaration
1 Pre-condition: Business Registration. Obtain Phytosanitary Certificate from PPRSD 13 Export Duty Payment
5
2 Conclude Sales Contract 6 Obtain Certificate of Origin 14 Customs Document Verification and compliance
Legend: Ship 7 Obtain Bank of Ghana Foreign Exchange Form 4A 15 Goods Examination
Average duration:
1 Cocoa Board Registration 8 Arrange for Transport 16 Waybill Collection 65.3 days
Obtain Fumigation and Quality Assurance 9 Collects Empty Container from ICD (Optional) 17 Shipping Release
2
Certificate from Quality Cocoa Board
10 Obtain Customs Approval requesting to stuff Container 18 Transfer of Container to the Loading bay
3 Obtain Standard Certificate from GSA
11 Container Loading 19 Cargo Loading
$ $
Airlines/Airline Agent Authorized Dealer Bank (PGA) Bank of Ghana Cargo Airline GRA Customs Division
License Gold Exporters Metallurgist Minerals Commission Mining Representatives Mining Companies
System Actors
2016 Edition All contents copyright GRA 2016 Page 577 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
IDG
Invoice Supplier
Packing List Exporter
(from Business Actors)
Booking Form
Airway bill
Cargo Airline
(from Business Actors)
Invoice
Customs Declaration(BoE)
License/Permit to Export GRA Customs Division
(from Business Actors)
2016 Edition All contents copyright GRA 2016 Page 578 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
(Preconditions)
Business Registration
Exporter Importer
2 Ship
2.5 Obtain License/Permit from Customs to export Gold 1. The Exporter submits an application to the sector
commander where mining is sited.
2016 Edition All contents copyright GRA 2016 Page 579 of 581
GOVERNMENT OF GHANA
MINISTRY OF FINANCE
GHANA REVENUE AUTHORITY Ghanas Import, Export and Transit Process Manual
2 Ship
2.7 Obtain Customs Approval requesting 1. Exporter submits an application to the Assistant
to stuff Container Commissioner of GRA Customs Division for approval to
ship the bullion. The letter is submitted three days (3)
prior to the date of export.
2.8 Transport of Gold to the Airport 1. The assigned Customs ocer would escort the security to
airlift the bullion via the helicopter from the mines to the
Airport.
2. The bullion van, KIA Customs Ocer would receive the bullion
at the Tarmac.
3. The Sector Command authorises the processing of documents.
GRA Customs Division Airlines/Airline Agent
2.12 Cargo Loading 1. Upon arrival of Aircraft, GRA Customs Escort ocial from
the export seat KIA and the G4S Security personnel
goes with the bullion van to the bullion vault to retrieve
the bullion for shipment.
GRA Customs Division Airlines/Airline Agent Cargo Airline 2. The bullion is transported to the aircraft for loading.
3 Pay
3.1 Goods Payment The Exporter receives payment from the Importer
through any of the below payment methods:
Direct Payment
Letter of Credit
Importer
Open Account
Exporter
2016 Edition All contents copyright GRA 2016 Page 580 of 581
TIME PROCEDURE CHART FOR GOLD
2016 Edition
{1 day}
12
{1 hour}
11
{1 hour}
10
{1 hour}
MINISTRY OF FINANCE
9
GOVERNMENT OF GHANA
{6-8 hours}
8
GHANA REVENUE AUTHORITY
{1 hour}
7
{1 day}
6
{2 days}
PROCESS
5
{2 days}
4
{20 mins}
3
{2 days}
5.2 - 4.4 Estimated Time for Gold Export Procedure
2 {5 days}
Legend: Buy
Average duration:
1 Pre-condition: Business Registration 5 Arrange for Transport
11 Waybill Collection 38.6 days
2 Conclude Sales Contract 6 Obtain License/Permit from Customs to export Gold
12 Cargo Loading
Legend: Ship
7 Inspection and Sealing of Bullion
1 Obtain License for Minerals Commission.
8 Obtain Customs Approval requesting to load for shipment
2 Obtain Certificate of Origin
Obtain Bank of Ghana Foreign Exchange Form 4A 9 Transport of Gold to the Airport
3
4 Arrange for Transport 10 Customs Document Verification and compliance