Ghana Act or statute

Parliament of Ghana

Customs (Amendment) (No.2) Act, 2017 (Act 957)

This section amends section 49(6) of the Customs Act, 2015 by changing the list of required items and adding letters of credit, where applicable, plus bank guarantee or insurance cover. The Commis…

bonded warehousecustoms compliancedispensationfinancial guaranteesBanking and financetrade finance

Jurisdiction: Ghana
Structure: 3 provisions
Citation: Act 957
Dates: Undated source snapshot

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“This section amends section 49(6) of the Customs Act, 2015 by changing the list of required items and adding letters of credit, where applicable, plus bank guarantee or insurance cover.”

This section amends section 49(6) of the Customs Act, 2015 by changing the list of required items and adding letters of credit, where applicable, plus bank guarantee or insurance cover. The Commissioner-General cannot grant dispensation to certain importers, owners, or bonded-warehouse applicants unless they submit the required financial security documents. This provision amends section 108 of Act 891 by changing the wording and adding new paragraph items for Letters of Credit, bank guarantee, or insurance cover.

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Section 49 of Act 891 amended

This section amends section 49(6) of the Customs Act, 2015 by changing the list of required items and adding letters of credit, where applicable, plus bank guarantee or insurance cover.

Section 1

Section 73 of Act 891 amended

The Commissioner-General cannot grant dispensation to certain importers, owners, or bonded-warehouse applicants unless they submit the required financial security documents.

Section 2

Section 108 of Act 891 amended

This provision amends section 108 of Act 891 by changing the wording and adding new paragraph items for Letters of Credit, bank guarantee, or insurance cover.

Section 3

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Showing 3 of 3 provisions

Amendment 3

§ 1Section 49 of Act 891 amendedAmendment

This section amends section 49(6) of the Customs Act, 2015 by changing the list of required items and adding letters of credit, where applicable, plus bank guarantee or insurance cover.

Section 1—Section 49 of Act 891 amended The Customs Act, 2015 (Act 891) referred to in this Act as the "principal enactment" is amended in subsection (6) of section 49 by "(a) the deletion of "and" after paragraph (d); (b) the insertion of "and" after paragraph (e); and (c) the insertion of new paragraphs (f) and (g) as follows: "(f) Letters of Credit, where applicable ; and (g) bank guarantee or insurance cover".

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§ 2Section 73 of Act 891 amendedAmendment

The Commissioner-General cannot grant dispensation to certain importers, owners, or bonded-warehouse applicants unless they submit the required financial security documents.

Section 2—Section 73 of Act 891 amended The principal enactment is amended in section 73 by the insertion after subsection (3), of "(3A) Despite subsection (3), the Commissioner-General shall not grant dispensation to an importer, owner or a person who intends to keep and maintain goods in a bonded warehouse, if that person fails to submit to the Commissioner-General Letters of Credit, bank guarantees or insurance cover from reputable financial institutions related to the application for dispensation. 3 (3B) The Commissioner-General may by notice in the Gazette and two daily newspapers of nationwide circulation publish the reputable financial institutions required to provide Letters of Credit, bank guarantee or insurance cover .".

Section 2Verify source

§ 3Section 108 of Act 891 amendedAmendment

This provision amends section 108 of Act 891 by changing the wording and adding new paragraph items for Letters of Credit, bank guarantee, or insurance cover.

Section 3—Section 108 of Act 891 amended The principal enactment is amended in section 108 by (a) the deletion of "or" after paragraph (b); (b) the insertion of "or" after paragraph (c); and (c) insertion of a new paragraphs (d) and (e) as follows: "(d) Letters of Credit ; or (e) bank guarantee or insurance cover." Date of Gazette Notification: 29th December, 2017.

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2 referenced instruments

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A–F

1 instrument

Customs Act, 2015
Section 1

N–S

1 instrument

section 108 of Act
Section 3

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