Corporate Profile

The Ghana Customs, Excise and Preventive Service (CEPS) was established in 1839. Since then, it has performed several functions through the years as a Civil Service Department until 1986 when it became an autonomous institution under PNDC Law 144 of 1986. At present CEPS operates under the CEPS Management Law, PNDCL 330, 1993.

CEPS is responsible for collection of Import Duty, Import VAT, Export Duty, Petroleum Tax, Import Excise and other taxes. At present, the VAT Service collects Excise Duty on behalf of CEPS except Excise Duty on Petroleum products. The taxes are used to finance the country's recurrent budget and development projects in the health, education, housing, the transport sector etc.

CEPS also ensure the protection of the revenue by preventing smuggling. This is done 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 country's borders, CEPS also plays a key role in surmounting external aggression and maintains the territorial integrity of Ghana. CEPS is part of the coutry's security network.

In addition to these functions, CEPS performs agency duties on behalf of other government organisations and ministries by seeing to the enforcement of laws on import and export restrictions and prohibitions.