Senior Revenue Officer with the Collection of Preventive Unit at the Accra International Airport, Comfort Dedaa Omari, says imported items brought into Ghana are subject to applicable taxes regardless of how they enter the country.
She explained that Customs’ responsibility to collect taxes on imported items is not determined by whether the goods arrive through the airport, seaport, land border or are sent into the country through a courier service.
Speaking with Isaac Addae on Morning Starr on Starr FM, Mrs Omari said anything that is not manufactured in Ghana but is brought into the country from abroad is considered an import.
According to her, the mode of transportation or the manner in which a person carries the item does not change its status as an imported item.
“Anything that is not manufactured in Ghana coming from abroad is considered import,” she said.
Mrs Omari said Customs officers are stationed at the various entry points to ensure that taxes due on imported items are collected.
She noted that this applies irrespective of the country from which the item is coming or how the person chooses to bring it into Ghana.
She stressed that where an imported item does not qualify for an exemption, the applicable taxes must be paid.
“If the item is not manufactured here and it’s imported, you are going to pay taxes unless you are granted an exemption,” she said.
Airport imports are not treated differently
Mrs Omari said there is a perception among some members of the public that they are more comfortable paying taxes when importing goods through the seaport but question why similar taxes should apply to items brought through the airport.
She explained that there is no fundamental difference in the Customs obligation simply because an item enters Ghana through the airport rather than the seaport.
“The air and the sea are just adjectives describing the port,” she said.
She said the same principle applies when an individual chooses to send an item through a courier rather than carry it personally.
Using a mobile phone as an example, Mrs Omari explained that a person cannot avoid applicable taxes simply by choosing another means of transporting the item into Ghana.
“If you are buying one phone for yourself, and you decide not to bring it on you through the arrivals, and you ship it through DHL, or any courier, definitely you are going to pay taxes irrespective,” she said.
Customs explains passengers’ responsibilities
Mrs Omari further explained that passengers arriving in Ghana have responsibilities under the Customs regulations governing imported baggage.
“Passengers are required to declare their baggage when they bring imported items into the country”. She stated.
She cited the Customs Regulations, 2016, and explained that the regulations require a person who imports baggage into the country to make a passenger declaration of the baggage.
According to her, Customs officers are also empowered to stop and search vehicles and to search passengers and their baggage as part of their duties.
She said these powers enable Customs to carry out its mandate of ensuring that imported items are properly declared and that applicable taxes are collected.
Mrs Omari also explained the existence of the red and green channels at the airport, saying passengers must understand the procedures applicable to them when they arrive.
She urged the public to familiarise themselves with their obligations when bringing items into Ghana and not assume that personally carrying an item through the airport automatically removes the requirement to pay applicable taxes.
Tax revenue for National development
Mrs Omari also appealed to taxpayers and other stakeholders to continue supporting the country’s revenue mobilisation efforts.
She said the taxes collected by the Ghana Revenue Authority are intended to contribute to the development of the country.
According to her, some of the visible evidence of the use of tax revenue can be seen in the construction of roads and schools across the country.
She expressed appreciation to taxpayers who continue to meet their tax obligations, stressing that revenue mobilisation is a collective responsibility and that the authorities cannot do it alone.
Source: Starrfm.com.gh/Pamela Quayson
