Exemptions Regulations, 2025 (L.I. 2514)

The purpose of these Regulations is to provide for

(a) the application, assessment and grant of an exemption under the Act;

(b) industry-specific or programme-specific tax concession for an industry or investment programme;

(c) the permissible quantity and kind of baggage of passenger that are exempt from customs duties and customs taxes;

(d) reporting under the Act; and

(e) generally for the effective and efficient implementation of the Act.

These Regulations

(a) apply to an exemption for the purpose of the Act; and

(b) do not apply to the power of the Commissioner-General to remit an assessed tax or extend the date on which a tax is payable.

For purposes of subsection (5) of section 4 of the Act, an application for an exemption from a tax, a levy, a rate, a duty, a fee or a charge imposed by a Local Government Authority shall be made and assessed in accordance with the applicable bye-law of the Local Government Authority.

(1) For purposes of subsection (1) of section 6 of the Act, a person who seeks to negotiate or enter into an agreement for the grant of an exemption shall, in writing, apply for the prior approval in writing of the Minister

(a) through the relevant sector Minister, where the person is supervised by a Ministry; or

(b) directly to the Minister, where the person is a covered entity that is not supervised by a Ministry.

(2) An application under subregulation (1) shall include

(a) a copy of the unsigned agreement;

(b) the list and quantity of items and taxes to which the exemptions are applicable;

(c) a detailed assessment of the value and nature of the anticipated exemptions contained in the agreement;

(d) a background information of the parties to the agreement;

(e) the nature of the agreement;

(f) the timelines under the agreement;

(g) a time limit on the exemption to ensure that the exemption does not exceed the duration of the agreement;

(h) the certificate of registration of the entities involved in the agreement;

(i) the details of the beneficial owners of the entities involved in the agreement;

(j) the national identification card of the applicant, where the applicant is an individual;

(k) a value for money assessment report;

(l) a copy of the valid licences applicable to the entities involved in the agreement; and

(m) any other document that the Minister or the relevant sector Minister may request.

(3) Where an application does not meet the requirements specified in subregulation (2), the relevant sector Minister or the Minister, as the case may be, shall, within fourteen days after receipt of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulation (2).

(4) The applicant shall, within fourteen days after receipt of the notice of non-compliance, remedy the non-compliance or provide the information required.

(5) Where an applicant does not remedy the non-compliance or provide the information required under subregulation (3) within fourteen days after receipt of the notice of non-compliance, the application shall lapse, unless the Minister grants an extension of time within which to remedy the non-compliance or provide the information.

(6) The applicant may re-apply for an exemption where the application lapses.

(7) Where the application meets the requirements specified in subregulation (2), the relevant sector Minister through whom an application is made under subregulation (1) shall, within fourteen days after receipt of the application, forward the application together with the recommendation of the relevant sector Minister to the Minister for assessment.

(8) The Minister shall, within fourteen days after receipt of an application under subregulation (2), assess the application to ensure that

(a) the exemption is consistent with the agreement, the economic management priorities of the Government and the general policy of the Government on exemptions;

(b) the entities involved are duly incorporated;

(c) the persons involved in the agreement have valid licences;

(d) the exemption will give the Government value for money; and

(e) the documentation provided is complete and valid.

(9) The Minister shall, in writing, within fourteen days after the assessment,

(a) inform the relevant sector Minister and the applicant of the decision of the Minister; and

(b) state the reason for the decision of the Minister.

(1) Where the request for exemption is contained in a contract to be laid before Parliament for approval, the procedure in regulation 4 applies.

(2) A contract to be laid before Parliament for the grant of exemption shall be accompanied with the following documents:

(a) a memorandum to Parliament;

(b) the recommendation of the Minister to Cabinet;

(c) a letter of approval duly signed by the Secretary to Cabinet;

(d) a detailed assessment of the value of the anticipated exemption contained in the agreement;

(e) the list of items and taxes to which the exemption is applicable;

(f) a limit on the total value of the exemption to be granted under that contract;

(g) a time limit on the exemption to ensure that the exemption does not exceed the duration of the agreement;

(h) the impact of the exemption on programmed revenue;

(i) details of the beneficial owners of the entities involved in the agreement; and

(j) a value for money assessment report.

(3) Parliament may vary the exemption in a contract laid before Parliament.

(4) Parliament shall, in writing, within fourteen days after the date of approval of an exemption, notify the Minister of the approval.

(5) The Minister shall, in writing, within fourteen days after receipt of the notice of approval from Parliament, communicate the approval to

(a) the Commissioner-General;

(b) the relevant sector Minister; and

(c) the applicant.

(6) The applicant may, upon receipt of communication of the approval of the exemption, apply to the Commissioner-General, the relevant Government agency or both to access the exemption.

(7) Where applicable, an application under subregulation (6) shall include

(a) the list and quantity of items and taxes to which the exemptions are applicable;

(b) a copy of

(i) the invoices;

(ii) the packing list;

(iii) the bill of lading or airway bill; and

(c) any other document that may be requested by the Commissioner-General or the relevant Government agency.

(8) The Commissioner-General or the Minister shall review an application under subregulation (6) to ensure that the application is consistent with the approval given by Parliament and shall, within three days, communicate the decision of the review to the applicant.

(1) For purposes of section 7 of the Act, a Ministry that seeks an exemption shall apply to the Minister for approval.

(2) Where a covered entity is supervised by a Ministry, the covered entity shall apply for exemption to the Minister through the relevant sector Minister.

(3) A covered entity that is not a Ministry or supervised by a Ministry that seeks an exemption shall apply directly to the Minister.

(4) An application for an exemption made by a Ministry or a covered entity that is not supervised by a Ministry to the Minister shall be made in writing by the Ministry or the head of the covered entity.

(5) An application under subregulation (4) shall be accompanied with

(a) a detailed assessment of the value and nature of the anticipated exemptions;

(b) the list and quantity of items and taxes to which the exemptions are applicable;

(c) a time limit on the exemption to ensure that the exemption does not extend beyond the applicable project;

(d) a value for money assessment report, where applicable; and

(e) any other document that the Minister may request.

(6) Where a covered entity is supervised by a Ministry, an application for an exemption by the covered entity shall be made in writing by the head of the covered entity

(a) to the relevant sector Minister; and

(b) accompanied with the information in paragraphs (a) to (e) of subregulation (5).

(7) A relevant sector Minister shall, within fourteen days after receipt of an application for exemption, assess the application and determine whether to forward the application with recommendations to the Minister for approval.

(8) Where an application does not meet the requirements specified in subregulation (5), the relevant sector Minister shall, within fourteen days after the assessment of the application,

(a) give notice to the covered entity of the non-compliance; and

(b) request the covered entity to comply with subregulation (5).

(9) The covered entity shall, within fourteen days after receipt of the notice of non-compliance, remedy the non-compliance or provide the information required.

(10) Where a covered entity does not remedy the non-compliance or provide the information required under subregulation (8) within fourteen days after receipt of the notice of non-compliance, the application shall lapse unless the Minister grants an extension of time within which to remedy the non-compliance or provide the information.

(11) A covered entity may re-apply for an exemption where the application of the covered entity lapses.

(12) The Minister shall, within fourteen days after receipt of an application and the recommendations of the relevant sector Ministry, assess the application to ensure that

(a) the exemption is consistent with the agreement and the economic management priorities of the Government and the general policy of the Government on exemptions;

(b) the exemption will give the Government value for money; and

(c) the documentation provided is complete and valid.

(13) Where the Minister refuses an application for exemption, the Minister shall, in writing, within fourteen days after the assessment of the application,

(a) inform the relevant sector Ministry and the covered entity of the decision; and

(b) state the reason for the decision of the Minister.

(1) Where the Minister approves an application for exemption, the Minister shall, within fourteen days after the approval, forward the application to Cabinet for consideration.

(2) Where Cabinet refuses the application for exemption, the Minister shall, in writing, within fourteen days after the refusal, inform the sector Minister and the covered entity of the refusal.

(3) Where Cabinet approves an application for exemption, the Minister shall, within twenty-one days after the approval, lay the application before Parliament for approval.

(1) An application for an exemption to be laid before Parliament shall be accompanied with the following:

(a) a memorandum to Parliament;

(b) the recommendation of the Minister to Cabinet;

(c) an approval, in writing, duly signed by the Secretary to Cabinet;

(d) the list and quantity of items and taxes to which the exemption is applicable;

(e) a time limit on the exemption to ensure that the exemption does not exceed the duration of the agreement;

(f) the impact of the exemption on programmed revenue;

(g) a value for money assessment report, where applicable; and

(h) any other document that Parliament may request.

(2) Parliament may vary the exemptions in the application for an exemption laid before Parliament.

(3) Parliament shall, in writing, within fourteen days after the approval of an application for exemption, communicate the approval to the Minister.

(4) The Minister shall, within fourteen days after receipt of the communication of the approval under subregulation (4), communicate the approval to the relevant sector Minister and covered entity.

(5) The covered entity may, upon receipt of communication of the approval of the exemption, apply to the Commissioner-General, the relevant Government agency or both to access the exemption.

For purposes of section 8 of the Act, where an exemption from customs duties and customs taxes is requested for goods procured for the use of the President or the Vice-President, the Chief of Staff shall apply to the Minister and the procedure under regulation 6 shall apply.

(1) For purposes of section 9 of the Act, a body of

(a) the United Nations,

(b) the African Union,

(c) the Economic Community of West African States,

(d) the Commonwealth,

(e) a diplomatic mission, or

(f) a consulate that seeks an exemption from the payment of customs duties and customs taxes shall apply to the Minister through the Minister responsible for Foreign Affairs.

(2) An application for an exemption under subregulation (1) shall be made by the Head of the country or regional office of the United Nations, the African Union, the Economic Community of West African States, the Commonwealth, a diplomatic mission or a consulate and include the following:

(a) a copy of a note verbale;

(b) the list and quantity of items and taxes to which the exemptions are applicable;

(c) a copy of

(i) the invoices;

(ii) the packing list; and

(iii) the bill of lading or airway bill;

(d) the particulars of the employment of the employee where the exemption is for the household or personal effects of an employee on first arrival of the employee in the country; and

(e) any other relevant documents.

(3) The Minister responsible for Foreign Affairs shall, within five days after receipt of the application under subregulation (2), assess the application to ensure that

(a) the applicant is on the list of the diplomats and diplomatic missions that qualify for exemption;

(b) the employee for whom the application is made is not engaged in any other business or profession in the country;

(c) a reciprocal exemption is granted to a Ghanaian diplomat or diplomatic mission in the country of the diplomat or diplomatic mission that has applied for the exemption; and

(d) the required documentation is complete and valid.

(4) Where an application does not meet the requirements specified in subregulations (2) and (3), the Minister responsible for Foreign Affairs shall, in writing, within five days after the assessment of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulations (2) and (3).

(5) The applicant shall, within fourteen days after receipt of the notice of non-compliance, remedy the non-compliance or provide the information required.

(6) The Minister responsible for Foreign Affairs shall not recommend to the Minister the grant of an exemption until the applicant has remedied the non-compliance and provided the information required under subregulation (5).

(7) The Minister responsible for Foreign Affairs shall forward to the Minister for approval an application for exemption together with the recommendation of the Minister responsible for Foreign Affairs, where the applicant has met the requirements specified in subregulations (2) and (3).

(1) For purposes of section 10 of the Act, an application for an exemption from the payment of customs duties and customs taxes for a disability-related item shall be made in writing through the Minister responsible for Social Welfare to the Minister.

(2) An application for an exemption under subregulation (1) shall be made by

(a) a person with disability;

(b) a caregiver of a person with disability;

(c) an entity that oversees the welfare of persons with disability; or

(d) an institution or organisation recommended by the Minister responsible for Social Welfare and approved by the Minister.

(3) An application for an exemption under subregulation (1) shall include

(a) a letter of recommendation from the National Council on Persons with Disability;

(b) the list and quantity of items and taxes to which the exemptions are applicable;

(c) a copy of certification, report or letter from the Driver Vehicle and Licensing Authority, where the item is a vehicle;

(d) a copy of

(i) the invoices;

(ii) the packing list; and

(iii) the bill of lading or airway bill; and

(e) any other document that the Minister may request.

(4) The Minister responsible for Social Welfare shall, within five days after receipt of the application under subregulation (2), assess the application to ensure that

(a) the applicant is recommended by the National Council on Persons with Disability to apply for the exemption;

(b) the item for which the exemption is sought is specified under the Act; and

(c) the required documentation is complete and valid.

(5) Where an application does not meet the requirements specified in subregulations (2) and (3), the Minister responsible for Social Welfare shall, in writing, within five days after the assessment of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulations (2) and (3).

(6) The applicant shall, within fourteen days after receipt of the notice of non-compliance, remedy the non-compliance or provide the information required.

(7) The Minister responsible for Social Welfare shall not recommend to the Minister the grant of the exemption until the applicant has remedied the non-compliance or provided the information required under subregulation (3).

(8) The Minister responsible for Social Welfare shall forward to the Minister for approval an application for exemption together with the recommendation of the Minister responsible for Social Welfare, where the applicant has met the requirements specified in subregulations (2) and (3).

(1) For purposes of section 11 of the Act, a person who seeks an exemption from the payment of customs duties and customs taxes for items imported for religious purposes shall, in writing, apply through the Minister responsible for Religious Affairs to the Minister.

(2) An application for an exemption under subregulation (1) shall include

(a) the certificate of registration where the applicant is an entity;

(b) the list and quantity of items and taxes to which the exemption is applicable;

(c) a copy of

(i) the invoices;

(ii) the packing list; and

(iii) the bill of lading or airway bill; and

(d) any other document that the Minister responsible for Religious Affairs may request.

(3) The Minister responsible for Religious Affairs shall, within five days after receipt of the application under subregulation (2), assess the application to ensure that

(a) the item for which the exemption is sought is specified under the Act; and

(b) the required documentation is complete and valid.

(4) Where an application does not meet the requirements specified in subregulations (2) and (3), the Minister responsible for Religious Affairs shall, in writing, within five days after the assessment of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulations (2) and (3).

(5) The applicant shall, within fourteen days after receipt of the notice of non-compliance, remedy the non-compliance or provide the information required.

(6) The Minister responsible for Religious Affairs shall not recommend to the Minister the grant of the exemption until the applicant has remedied the non-compliance or provided the information required under subregulations (2) and (3).

(7) The Minister responsible for Religious Affairs shall forward to the Minister for approval an application for exemption together with the recommendation of the Minister responsible for Religious Affairs, where the applicant has met the requirements specified in subregulations (2) and (3).

(1) For purposes of section 12 of the Act, an identifiable beneficiary of a charitable gift that is imported by

(a) a development partner;

(b) a charity organisation; or

(c) a philanthropist, that seeks an exemption from the payment of customs duties and customs taxes for the gift shall, in writing, apply through the official head of the identifiable group to which the beneficiary belongs for an exemption through the relevant sector Minister to the Minister.

(2) For purposes of subregulation (1), a "charitable gift" is a gift for an educational purpose or a health purpose.

(3) An application for an exemption shall be made by the official head of the identifiable group and shall include

(a) the certificate of registration of the applicant;

(b) the list and quantity of items and taxes to which the exemptions are applicable;

(c) the background information of the donor or charity organisation where the donor or charity organisation is new;

(d) a report of the activities of the donor or charity organisation in the social, educational or health institution in the past twenty-four months, where the donor or charity organisation is already in existence;

(e) a copy of

(i) the invoices;

(ii) the packing list; and

(iii) the bill of lading or airway bill; and

(f) any other document that the relevant sector Minister may request.

(4) The relevant sector Minister shall, within five days after receipt of the application under subregulation (3), assess the application to ensure that

(a) the applicant exists;

(b) the imported items are

(i) for charitable purposes;

(ii) for educational purposes or health purposes or both; and

(iii) fit for educational purposes or health purposes or both; and

(c) the documentation is complete and valid.

(5) Where an application does not meet the requirements specified in subregulations (3) and (4), the relevant sector Minister shall, in writing, within five days after the assessment of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulations (3) and (4).

(6) The applicant shall, within fourteen days after receipt of the notice of non-compliance, remedy the non-compliance or provide the information required.

(7) The relevant sector Minister shall not recommend to the Minister the grant of the exemption until the applicant has remedied the non-compliance or provided the information required under subregulations (3) and (4).

(8) The relevant sector Minister shall forward to the Minister for approval an application for exemption together with the recommendation of the relevant sector Minister, where the applicant has met the requirements specified in subregulations (2) and (3).

(1) For purposes of section 13 of the Act, an enterprise that is licensed under the Free Zone Act, 1995 (Act 504) shall, within three months after the year of operation, submit an annual report to the Minister for each year of operation to ensure continuing eligibility for an exemption under the Act.

(2) The annual report of a free zone enterprise under subregulation (1) shall specify

(a) the number of employees of the free zone enterprise;

(b) taxes of employees of the free zone enterprise;

(c) annual turnover of the free zone enterprise;

(d) the percentage of goods exported with full export documentation and destination;

(e) exemptions granted to the free zone enterprise during the period; and

(f) any other information that the Minister may request.

(1) For purposes of section 14 of the Act, a sector Minister who seeks an industry-specific or a programme-specific tax concession for an industry or an investment programme shall, in writing, apply to the Minister.

(2) An application under subregulation (1) shall include

(a) the problem or challenge to be addressed through the proposed tax concession;

(b) the nature of the tax concession for the specific industry or programme;

(c) the list of items and taxes to which the concession is applicable;

(d) the revenue impact assessment report;

(e) the time limit on the concession to ensure that the concession does not extend beyond the applicable project or programme; and

(f) any other relevant document that the Minister may request.

(3) Where an application does not comply with subregulation (2), the Minister shall, in writing, within fourteen days after receipt of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulation (2).

(4) The applicant shall, within fourteen days after receipt of a notice of non-compliance, remedy the non-compliance or provide the information required.

(5) The Minister shall not approve an application until the relevant sector Minister has remedied the non-compliance or provided the information required under subregulation (3).

(6) The Minister shall, within fourteen days after receipt of an application under subregulation (2), assess the application to ensure that

(a) the concession is consistent with the economic management priorities of the Government and the general policy of the Government on exemptions;

(b) the tax concession shall give the State value for money; and

(c) the documentation is complete and valid.

(7) Where the Minister approves the application, the Minister shall, within fourteen days after the assessment, refer the application for the industry-specific or programme-specific tax concession to Cabinet for consideration.

(8) Where Cabinet approves an application for the industry-specific or programme-specific tax concession, the Minister shall, within twenty-one days after the approval, lay the application in Parliament for consideration.

(1) For purposes of section 15 of the Act, a person who seeks to undertake a strategic investment in a designated priority area may, in writing, apply to the Chief Executive Officer of the Ghana Investment Promotion Centre for a special tax incentive for the investment.

(2) The threshold for qualification for a special tax incentive for investing in a designated priority area is an investment of not less than fifty million United States Dollars or the Cedi equivalent of fifty million United States Dollars.

(3) An application under subregulation (1) shall include a business plan or a feasibility report which contains the following:

(a) a financial projection for ten years;

(b) a detailed explanation of the quantitative benefits of the investment to the country in terms of

(i) the categories of employees and the number of employees, both expatriates and Ghanaians, to be employed for the construction phase of the investment;

(ii) the categories of employees and the number of employees, both expatriates and Ghanaians, to be employed for the operational phases of the investment;

(iii) the projected tax revenue, including pay-as-you-earn, corporate income tax and value added tax, for ten years;

(iv) the cost of relief or exemption that is applied for;

(v) the bill of quantities with price to be utilised specifically for the implementation of the investment, including the detailed list of machinery, equipment and plants and other materials;

(vi) the tax assessment of the master list;

(vii) the details of any tax arrangement with associates and related companies;

(viii) the source of funding for the investment that indicates clearly the origin of loans that have been contracted or will be contracted during the investment;

(ix) the evidence of financial closure for the investment;

(x) the intended debt to equity ratio of the investment when the investment is fully operational;

(xi) the plan for the use of local contractors at each phase of the investment; and

(xii) the sustainability plan for the person;

(c) the certificate of registration of the person, where the person is an entity;

(d) the national identification card of the person, where the person is an individual;

(e) a time limit on the special tax incentive to ensure that the special tax incentive does not exceed the implementation of the investment;

(f) details of the beneficial owners of the person, where the person is an entity; and

(g) any other relevant information and documentation that the Chief Executive Officer may request.

(4) The Chief Executive Officer of the Ghana Investment Promotion Centre shall assess the application to determine whether

(a) the investment is in a priority area of economic investment; and

(b) the applicant is eligible for the special tax incentive for which the application is made.

(5) The Chief Executive Officer of the Ghana Investment Promotion Centre shall, within thirty days after receipt of the application, communicate the outcome of the assessment of the application to the applicant.

(6) Where an application meets the requirements specified in subregulations (2) and (3), the Chief Executive Officer of the Ghana Investment Promotion Centre shall, within fourteen days after the assessment, forward the application to the Minister.

(7) The Minister shall, within twenty-one days after the receipt of the application, negotiate with the applicant to arrive at

(a) the details of the cost of the investment;

(b) the exact scope and details of the special tax incentive to be granted; and

(c) commensurate equity stake that the State may take in the investment in return for the revenue forgone in granting the special tax incentive.

(1) The Minister shall, on a successful conclusion of negotiations in subregulation (7) of regulation 16, refer the investment proposal and the special tax incentives for the proposed investment to Cabinet for consideration.

(2) Where Cabinet approves the proposed investment and the special tax incentives, the Minister shall, within twenty-one days after the approval, lay the proposed investment and the special tax incentives for the proposed investment before Parliament for approval.

(3) Parliament may vary a special tax incentive laid before Parliament.

(4) Parliament shall, within fourteen days after approval of a special tax incentive communicate, in writing, the approval to the Minister.

(5) The Minister shall, within fourteen days after receipt of the communication under subregulation (4), communicate, in writing, the approval to the Chief Executive Officer of the Ghana Investment Promotion Centre and the Commissioner-General.

(6) The Chief Executive Officer shall, within three days after receipt of the communication under subregulation (5), communicate, in writing, the approval to the applicant.

(7) Where Parliament approves an application for a special tax incentive, the applicant may, in writing, apply to Ghana Revenue Authority through the Chief Executive Officer of the Ghana Investment Promotion Centre for the special tax incentive.

(1) In accordance with subsection (1) of section 17 of the Act, the baggage of a passenger accompanying the passenger who is travelling into the country, but not including goods for sale, barter, exchange or as gift is exempt from customs duties and customs taxes.

(2) For purposes of this regulation,

(a) the baggage of a passenger comprises the goods specified in Form One of the Schedule; and

(b) the Commissioner-General shall determine the quantity of the baggage for a passenger.

(3) Despite subregulation (2), the baggage of a passenger who is above the age of eighteen years that consists of goods specified in Form Two of the Schedule is exempt from customs duties and customs taxes.

(4) A passenger shall, on arrival in the country, declare the items in the baggage accompanying the passenger to the authorised officer at the point of entry into the country.

(5) A passenger who

(a) sends a baggage in advance, or

(b) expects a baggage after arrival in the country shall, on arrival in the country, declare the baggage.

(6) On the arrival of the baggage declared under subregulation (5), the Ghana Revenue Authority shall inspect the baggage and approve or refuse the exemption referred to under subregulation (1).

(7) A passenger who fails to comply with subregulation (5) shall forfeit an exemption under the Act.

(1) For purposes of subsection (2) of section 17 of the Act, a person who seeks an exemption from the payment of customs duties and customs taxes for the personal effects of a Ghanaian who dies outside the country shall, in writing, apply to the Commissioner-General.

(2) The application for an exemption under subregulation (1) shall include

(a) evidence of the death of the deceased;

(b) evidence of the citizenship of the deceased;

(c) the list of items and the quantity of each item to which the exemption applies;

(d) a copy of the bill of lading or the airway bill; and

(e) any other document that the Commissioner-General may request.

(3) The Commissioner-General shall, within fourteen days after receipt of an application under subregulation (1), assess the application to ensure that

(a) the person is deceased;

(b) the deceased person is a Ghanaian;

(c) the deceased person died outside the country;

(d) the items to which the application relate are personal effects; and

(e) the documentation is complete and valid.

(4) The Commissioner-General shall, in writing, within three days after the assessment, inform the applicant of the decision of the Commissioner-General.

(5) Where the Commissioner-General approves the application, the applicant shall proceed to clear the personal effects of the Ghanaian who has died outside the country.

(6) The Commissioner-General shall, where an application is refused, give reasons for the refusal.

(1) For purposes of section 19 of the Act, a manufacturer or an assembler of plants and machinery including automobile may apply to the Minister for an exemption from the payment of customs duties and customs taxes for imported equipment, replacement parts and kits for production trials by the manufacturer or assembler.

(2) A person is not qualified for an exemption under subregulation (1) unless the person is registered with the Ministry responsible for Trade, Agribusiness and Industry as a manufacturer or an assembler of plants and machinery.

(3) For purposes of subregulation (2), a person shall, in writing, apply to the Minister responsible for Trade, Agribusiness and Industry for registration.

(4) An application for registration under subregulation (3) shall be made by the official head of the entity and shall include

(a) the certificate of registration of the applicant;

(b) the background information of the applicant, indicating the nature of the activity and timelines for the activity;

(c) the licence of the manufacturer issued by the Customs Division of the Ghana Revenue Authority; and

(d) any other document that the Minister responsible for Trade, Agribusiness and Industry may request.

(5) The Minister responsible for Trade, Agribusiness and Industry shall register a person as a manufacturer or an assembler of plants and machinery, where the Minister responsible for Trade, Agribusiness and Industry is satisfied that the applicant has met the requirements specified in subregulation (4).

(6) Where an application does not comply with subregulation (4), the Minister shall, in writing, within fourteen days after receipt of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulation (4).

(7) The applicant shall, within fourteen days after receipt of a notice of non-compliance, comply with subregulation (4).

(8) Where an application for registration as a manufacturer or an assembler of plants and machinery does not comply with the requirements specified under subregulation (4), the Minister responsible for Trade, Agribusiness and Industry shall reject the application.

(1) For purposes of section 19A of the Act, a person who seeks an exemption from the payment of customs duties and customs taxes for fishing gear imported for agricultural purposes shall, in writing, apply to the Minister through the Minister responsible for Fisheries and Aquaculture Development.

(2) An application for an exemption under subregulation (1) shall include

(a) the list and quantity of items and taxes to which the exemptions are applicable;

(b) a copy of

(i) the invoices;

(ii) the packing list; and

(iii) the bill of lading or airway bill; and

(c) any other document that the Minister responsible for Fisheries and Aquaculture Development may request.

(3) The Minister responsible for Fisheries and Aquaculture Development shall, within fourteen days after receipt of an application, assess the application to ensure that

(a) the exemption sought is specified under the Act; and

(b) the documentation required is complete and valid.

(4) Where an application does not meet the requirements specified in subregulations (2) and (3), the Minister responsible for Fisheries and Aquaculture Development shall, in writing, within five days after the assessment of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulation (2).

(5) The applicant shall, within fourteen days after receipt of a notice of non-compliance, remedy the non-compliance or provide the information required.

(6) The Minister responsible for Fisheries and Aquaculture Development shall not recommend the grant of an exemption until the applicant has remedied the non-compliance or provided the information required under subregulations (2) and (3).

(7) The Minister responsible for Fisheries and Aquaculture Development shall forward to the Minister for approval an application for exemption together with the recommendation of the Minister responsible for Fisheries and Aquaculture Development, where the applicant has met the requirements specified in subregulations (2) and (3).

(1) For purposes of section 20 of the Act, an entity or development partner may, in writing, apply for an exemption from the payment of customs duties and customs taxes under a treaty, agreement or convention executed by or under the authority of the President after ratification by Parliament.

(2) An application for exemption under subregulation (1) shall be made to the Minister through the relevant sector Minister.

(3) The application shall include

(a) a copy of the treaty, agreement or convention ratified by Parliament;

(b) a detailed assessment of the value and nature of the anticipated exemptions;

(c) the list and quantity of items and taxes to which the exemptions are applicable; and

(d) any other document that the relevant sector Minister may request.

(4) Where an application does not meet the requirements specified in subregulation (3), the relevant sector Minister shall, in writing, within five days after receipt of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulation (3).

(5) The applicant shall, within fourteen days after receipt of a notice of non-compliance, remedy the non-compliance or provide the information required.

(6) The relevant sector Minister shall not recommend the grant of an exemption until the applicant has remedied the non-compliance or provided the information required under subregulation (3).

(7) The relevant sector Minister shall forward to the Minister for approval an application for exemption together with the recommendation of the relevant sector Minister, where the applicant has met the requirements specified in subregulation (3).

(8) The Minister shall, within fourteen days after receipt of an application and the recommendations of the relevant sector Minister, assess the application to ensure that

(a) the exemption complies with the treaty, agreement or convention;

(b) the item to be imported is not produced locally; and

(c) the documentation provided is complete and valid.

(9) The Minister shall refuse an application where the item for which the exemption is sought is produced locally and is available on the local market.

(1) Where the application for an exemption under subregulation 22 is refused, the Minister shall, in writing, within fourteen days after the assessment, inform the applicant through the relevant sector Minister of the refusal and state reasons for the refusal.

(2) Where the application is approved, the Minister shall, within fourteen days after the assessment, forward the application together with the recommendation of the Minister to Cabinet for consideration.

(3) Where Cabinet approves or refuses the application, Cabinet shall, in writing inform the Minister of the approval or refusal.

(4) The Minister shall, in writing, within fourteen days after receipt of the decision of Cabinet, inform the applicant through the relevant sector Minister of the approval or refusal of the application by Cabinet.

(1) The Minister shall, within twenty-one days after receipt of information of the approval by Cabinet, submit the application to Parliament for approval.

(2) An application under subregulation (1) shall be accompanied with

(a) a memorandum to Parliament;

(b) the recommendation of the Minister to Cabinet under subregulation (2) of regulation 23;

(c) the letter of approval of Cabinet duly signed by the Secretary to the Cabinet;

(d) the list of items and taxes to which the exemptions are applicable;

(e) a value for money assessment report;

(f) a copy of the executed treaty, agreement or convention; and

(g) any other document that Parliament may request.

(3) Parliament may vary the exemptions in an application for an exemption submitted to Parliament.

(4) Parliament shall, in writing, within fourteen days after taking a decision, communicate the decision to the Minister.

(5) The Minister shall, within fourteen days after receipt of the decision of Parliament, communicate the decision to

(a) the Commissioner-General; and

(b) the applicant through the relevant sector Minister.

(6) Where Parliament approves an application for exemption, the applicant shall apply to the Commissioner-General or the relevant government agency to access the exemption.

(7) Where applicable, an application under subregulation (6) shall include

(a) the list and quantity of items and taxes to which the exemption is applicable;

(b) a copy of

(i) the invoices;

(ii) the packing list; and

(iii) the bill of lading or airway bill; and

(c) any other document that the Commissioner-General or the relevant government agency may request.

(8) The Commissioner-General or the Minister shall, within three days after receipt of an application under subregulation (6), review the application to ensure that the application is consistent with the approval of Parliament and communicate to the applicant the decision of the review.

(1) For purposes of section 21 of the Act, an International Agency may, in writing, apply for an exemption from the payment of customs duties and customs taxes on

(a) goods imported by the International Agency under an agreement for a Technical Assistance Programme or project; or

(b) household goods imported for the use of personnel engaged by the International Agency under a Technical Assistance Programme or project on the first arrival of the personnel in the country.

(2) An application under subregulation (1) shall

(a) be made to the Minister through the relevant sector Minister by the designated local head of the International Agency; and

(b) include the following:

(i) a copy of the agreement for the technical cooperation programme or project approved by Cabinet and Parliament;

(ii) a copy each of the resolution or letter of approval of Cabinet and Parliament in respect of the agreement;

(iii) the list and quantity of items and taxes to which the exemptions are applicable;

(iv) particulars of employment where the exemption is for household goods for the use by an employee on the first arrival of the employee in the country;

(v) a copy of invoices;

(vi) a copy of the packing list;

(vii) a copy of the bill of lading or the airway bill; and

(viii) any other document that the relevant sector Minister may request.

(3) The relevant sector Minister shall, within five days after receipt of an application under subregulation (2), assess the application to ensure that

(a) the exemption complies with the approved agreement; and

(b) the documentation is complete and valid.

(4) Where an application does not meet the requirements specified in subregulation (2), the relevant sector Minister shall, in writing, within five days after assessment of the application,

(a) give notice to the applicant of the non-compliance; and

(b) request the applicant to comply with subregulation (2).

(5) The applicant shall, within fourteen days after receipt of a notice of non-compliance, remedy the non-compliance or provide the information required under subregulations (2) and (3).

(6) The relevant sector Minister shall not recommend the grant of an exemption until the applicant has remedied the non-compliance.

(7) The relevant sector Minister shall forward to the Minister for approval, an application for exemption together with the recommendation of the relevant sector Minister, where the applicant has met the requirements specified in subregulation (2).

(1) For purposes of section 22 of the Act, the Minister may grant an exemption from the payment of customs duties and customs taxes on a programme or project that is fully funded with a grant under an agreement approved by Cabinet and Parliament.

(2) An application for exemption under subregulation (1) shall

(a) be made in writing by the relevant sector Minister to the Minister; and

(b) include

(i) a copy of the agreement governing the programme or project;

(ii) the list and quantity of items and taxes to which the exemptions are applicable; and

(iii) any other document that the Minister may request.

(3) Where an application does not meet the requirements specified in subregulation (2), the Minister shall, in writing, within fourteen days after receipt of the application,

(a) give notice to the relevant sector Minister of the non-compliance; and

(b) request the relevant sector Minister to comply with subregulation (2).

(4) The relevant sector Minister shall, within fourteen days after receipt of a notice of non-compliance, remedy the non-compliance.

(5) The Minister shall, within fourteen days after receipt of an application under subregulation (2), assess the application

(a) to ensure that

(i) the documentation required is complete and valid;

(ii) the items to be imported are not produced locally; and

(iii) the exemption is consistent with the economic management priorities of the Government and the general policy of the Government on exemptions; and

(b) to determine whether to refuse or approve the application.

(6) Where the application is refused, the Minister shall, in writing, within fourteen days after the assessment, inform the applicant through the relevant sector Minister of the refusal and state reasons for the refusal.

(7) The Minister shall refuse the application where the item for which the exemption is sought is locally produced and available on the local market.

(8) Where the application is approved, the Minister shall, within fourteen days after the assessment, forward the application together with the recommendation of the Minister to Cabinet for consideration.

(1) Where Cabinet refuses the application, Cabinet shall, in writing, inform the Minister of the refusal.

(2) The Minister shall, in writing, within fourteen days after receipt of the decision of Cabinet, inform the applicant through the relevant sector Minister of the refusal of the application by Cabinet.

(3) Where Cabinet approves the application, Cabinet shall, in writing, inform the Minister of the approval.

(4) Subject to subregulation (3), the Minister shall, within twenty-one days after receipt of information of the approval, submit the application to Parliament for approval.

(1) An application that is submitted under subregulation (4) of regulation 27 shall be accompanied with

(a) a memorandum to Parliament;

(b) the recommendation of the Minister to Cabinet under subregulation (8) of regulation 26;

(c) the letter of approval of Cabinet duly signed by the Secretary to the Cabinet;

(d) the list of items and taxes to which the exemptions are applicable;

(e) a value for money assessment report, where applicable;

(f) a copy of the executed treaty, agreement or convention; and

(g) any other document that Parliament may request.

(2) Parliament may vary the exemptions in an application for exemption submitted to Parliament.

(3) Parliament shall, in writing, within fourteen days after taking a decision, communicate the decision to the Minister.

(4) The Minister shall, within fourteen days after receipt of the decision of Parliament, communicate the decision to

(a) the Commissioner-General; and

(b) the Minister.

(1) For purposes of section 23 of the Act, the Minister may grant exemption from the payment of customs duties and customs taxes on a project funded with a concessional facility if the agreement covering the concessional facility requires the exemption.

(2) An application for exemption shall be

(a) made in writing by the relevant sector Minister to the Minister; and

(b) considered on a case-by-case basis.

(3) An application for exemption shall include

(a) a copy of the concessional agreement;

(b) a detailed description of the project;

(c) a detailed assessment of the value and nature of the anticipated exemptions contained in the agreement;

(d) a background information of the persons involved in the agreement;

(e) the nature of the agreement;

(f) the timelines under the agreement;

(g) the list and quantity of items and taxes to which the exemptions are applicable;

(h) a limit on the total value of the exemptions to be granted under that agreement;

(i) a time limit on the exemption to ensure that the exemption does not exceed the duration of the agreement;

(j) the certificate of registration of the entities involved in the agreement;

(k) details of the beneficial owners of the entities involved in the agreement;

(l) a value for money assessment report; and

(m) any other document that the Minister may request.

(4) Where an application does not meet the requirements specified in subregulation (4), the Minister shall, in writing, within fourteen days after receipt of the application,

(a) give notice to the relevant sector Minister of the non-compliance; and

(b) request the relevant sector Minister to comply with subregulation (4).

(5) The Minister shall, within fourteen days after receipt of an application under subregulation (2), assess the application to

(a) ensure that

(i) the documentation required is complete and valid;

(ii) the items to be imported are not produced locally; and

(iii) the exemption is consistent with the economic management priorities of the Government and the general policy of the Government on exemptions; and

(b) determine whether to refuse or approve the application.

(6) Where the application is refused, the Minister shall, in writing, within fourteen days after the assessment, inform the relevant sector Minister of the refusal and state reasons for the refusal.

(7) The Minister shall refuse the application where the item for which the exemption is sought is locally produced and available on the local market.

(8) Where the application is approved, the Minister shall, within fourteen days after the assessment, forward the application together with the recommendation of the Minister to Cabinet for consideration.

(1) Where Cabinet refuses the application, Cabinet shall, in writing, inform the Minister of the refusal.

(2) The Minister shall, in writing, within fourteen days after receipt of the decision of Cabinet, inform the applicant through the relevant sector Minister of the refusal of the application by Cabinet.

(3) Where Cabinet approves the application, Cabinet shall, in writing, inform the Minister of the approval.

(4) Subject to subregulation (3), the Minister shall, within twenty-one days after receipt of information of the approval, submit the application to Parliament for approval.

(5) An application under subregulation (4) shall be accompanied with

(a) a memorandum to Parliament;

(b) the recommendation of the Minister to Cabinet under subregulation (8) of regulation 29;

(c) the letter of approval of Cabinet duly signed by the Secretary to the Cabinet;

(d) the list of items and taxes to which the exemptions are applicable;

(e) a value for money assessment report, where applicable;

(f) a copy of the executed treaty, agreement or convention; and

(g) any other document that Parliament may request.

(6) Parliament may vary the exemptions in an application for exemption submitted to Parliament.

(7) Parliament shall, in writing, within fourteen days after taking a decision, communicate the decision to the Minister.

(8) The Minister shall, within fourteen days after receipt of the decision of Parliament, communicate the decision to

(a) the Commissioner-General; and

(b) the relevant sector Minister.

(1) In accordance with section 25 of the Act, a State security agency shall be considered a "covered entity" and the procedure under regulation 6 applies where the State security agency seeks exemptions in the procurement of goods, works or services.

(2) Despite subregulation (1),

(a) an application for an exemption from import taxes shall not be made for goods, works or services supplied by a resident person to a State security agency; and

(b) a State security agency or an employee of a State security agency may, in writing, apply for an exemption from the payment of customs duties and customs taxes and other fees, rates, levies and charges for items specified under subsection (2) of section 25 of the Act.

(1) A beneficiary of an exemption shall submit to the Commissioner-General a statement of exemptions utilised in a year of assessment

(a) at the end of each quarter; and

(b) when the beneficiary files a tax return for the year.

(2) A statement of exemptions referred to in subregulation (1) shall indicate

(a) the total value of exemptions utilised;

(b) the tax types of the exemptions utilised;

(c) the legal basis for the exemptions utilised; and

(d) the aggregate amount of the total exemptions value utilised to date and the remainder to be utilised in future.

(3) The Commissioner-General shall submit to the Minister an annual report on

(a) the categories of exemptions utilised; and

(b) the total amount of exemptions utilised by a taxpayer.

(4) The Minister shall, as part of the presentation of the annual budget statement to Parliament, submit an annual report to Parliament on

(a) exemptions granted;

(b) the revenue forgone;

(c) explanation on how the exemptions granted are consistent with the economic management priorities of the Government; and

(d) any other matter that affects the regime of exemptions.

In these Regulations, unless the context otherwise requires,

"fabrics in the piece" mean assorted pieces of cloth that do not exceed six yards each but are presented in quantities that are weighed to enable duties to be assessed, whose value is determined by the weight of the total number of pieces that make up a package.