Senior Revenue Officer with the Collection of Preventive Unit at the Accra International Airport, Comfort Dedaa Omari, says some imported items may qualify for tax exemptions, depending on the applicable requirements.
She explained that although imported items brought into Ghana are generally subject to applicable taxes, there are circumstances where an exemption may be granted.
Speaking with Isaac Addae on Morning Starr on Starr FM, Mrs Omari said the fact that an item is imported does not automatically mean every importer will be required to pay taxes on it, as exemptions may apply.
“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.
Mrs Omari said Customs is mandated to collect taxes on imported items and has officers stationed at the various entry points, including airports, land borders and seaports.
She explained that the manner in which an item enters the country does not determine whether applicable taxes are payable.
Airport imports are not automatically exempt
Mrs Omari said some members of the public appear to be more comfortable paying taxes on goods imported through the seaport but question why taxes should also apply to items brought through the airport.
She explained that the distinction between air and sea ports does not change the Customs requirements for imported items.
“The air and the sea are just adjectives describing the port,” she said.
According to her, the same principle applies when an individual chooses to send an item through a courier service rather than carry it personally.
She used the example of a phone, explaining that sending an item through a courier does not automatically remove the applicable tax obligation.
“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.
Passengers required to declare baggage
Mrs Omari further explained that passengers arriving in Ghana have an obligation to declare their baggage.
She cited the Customs Regulations, 2016, saying a person who imports baggage into the country is required to make a passenger declaration of the baggage.
She also said Customs officers have powers to stop and search vehicles and to search passengers and their baggage.
“I can meet you outside and stop your vehicle and demand for you. I can also demand to search you as a person and search your bag,” she said.
Mrs Omari further explained that there are red and green channels at the airport and said the Commissioner of Customs had previously clarified the issue.
She urged passengers to understand the applicable requirements and comply with Customs procedures when bringing items into the country.
Taxes contribute to national development
Mrs Omari also appealed to taxpayers to continue supporting efforts to raise revenue for the development of the country.
She said taxes collected by the Ghana Revenue Authority contribute to national development, citing roads and schools among visible examples of what tax revenue is used for.
She expressed appreciation to taxpayers who continue to meet their obligations, stressing that the revenue mobilisation effort cannot be achieved by the authorities alone.
Source: Starrfm.com.gh/Pamela Quayson

