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CONDITIONS FOR READMISSION OF GOODS
CONDITIONS FOR RE-ADMISSION OF GOODS FREE OF DUTY
- Where duty was paid either before or after the exportation
and no drawback was allowed on exportation or where drawback
was allowed, it is re-paid to the Commissioner.
- Goods which have not been subjected to any process abroad
or have been subjected to processing but have not changed form
or character and are not liable at the time of re-importation
to payment of duties, shall be exempt when entered for use
in Ghana after re-importation.
CONDITIONS FOR RE-ADMISSION AT REDUCED RATE
Where goods have been subjected to a process of repair, renovation
or improvement abroad but their form or character has not changed,
reduced duty shall be charged on the increase in their value
or the cost of repairs.
CHANGE OF FORM OR CHARACTER – WHAT TO LOOK FOR:
Where the change is so drastic that the goods are classified under
a different heading. |