By Akosua Frema Frempong
The Head of Monitoring and Surveillance Unit of the Post Clearance Audit, Customs Division, Ghana Revenue Authority, Mr Evans Teye Agbozo, has advised importers and exporters to refrain from engaging in unlawful practices to reduce duty payments, as they may face consequences during the Post Clearance Audit process.
He emphasized that the Customs Division of the Ghana Revenue Authority is aware of such acts and will take all necessary measures to ensure that the state receives the appropriate revenue it is owed. Mr Agbozo advised a forum in Kumasi, organized by the Ghana Shippers’ Authority for importers and exporters and other stakeholders in the industry.
The Ghana Shippers’ Authority organized the forum in response to frequent complaints from importers regarding the financial inconveniences they face after undergoing the Post Clearance Audit conducted by the Ghana Revenue Authority.
The objective of the Post Clearance Audit is to verify the accuracy of the information provided by importers or exporters during the customs clearance process. It identifies any errors, omissions, or irregularities in customs declarations, such as incorrect valuation, misclassification of goods, inaccurate determination of origin, or inconsistencies in quantities or weights. This process is carried out by customs authorities to ensure compliance with customs laws, regulations, and procedures.
Participants at the forum were drawn from the Ashanti, Bono, Bono East, and Ahafo Regions. The Ashanti, Bono, Bono East, and Ahafo Branch Manager of the Ghana Shippers’ Authority, Mr. John Glover entreated participants to propose innovative ways the Authority can improve its operations.
Speaking in an interview, the Head of the Monitoring and Surveillance Unit of the Post Clearance Audit, Customs Division, Ghana Revenue Authority, Mr.Vans Teye Agbozo explained that the forum was to help shippers gain in-depth knowledge of the Clearance Audit which is mandated by law. “Custom Post Clearance Audit, it’s a custom tool which is, to aid in trade facilitation, you know, trade has grown to a very high level, that. We cannot do a 100% examination at the point of entry, so as per dictates of the World Customs Organizations, WCO, we also implement the clearance audit, whereby we allow goods to be facilitated at the port.
Then afterwards, we take a good analysis of your declaration and see whether you have conformed to the laws and regulations of customs. Per our laws, If you clear your goods six years later, up to six years, we can still come to you and visit you. So basically, the only challenge to post clearance towards traders is just to be compliant. You know pair custom procedure, it is self-declaration. You imported your stuff, You know what you got, so just tell us what you process and you are gone”, he explained.
“So if within that six-period, we find any discrepancies will come to you and visit you. The period is after six years we can’t do anything. So it can be next week, two weeks, but the end point is six years. It’s just to conscientise traders and importers to be compliant. Things to avoid like under declaration, misdescription and a wrong classification. and transfer pricing. If they avoid those things there will be no post-clearance Audit on them to find any short connections on them. So the whole thing is compliance. Let’s be compliant. Those days were when you clear things from their port you are done. Then you know you are done with it. Those days are gone. Right now we are using so many tools in post-clearance audits to unravel all those short connections”, he indicated.
The Chief Executive Officer for Ghana Shippers’ Authority, Madam Benonita Bismark stated that the Authority aims to ensure that importers and exporters are well-informed to avoid actions that may lead to future difficulties.
“It is instructive to note that in the execution of our mandate, the Ghana Shippers Authority regularly interacts with shippers to get real-time information on bottlenecks they face in the conduct of their business and takes steps to resolve these bottlenecks to make the shippers business smoother.
These steps taken by the authority have been in various forms including position papers to policymakers and implementers, education and sensitisation of shippers on what to do to avoid these costs which are non-essential in the conduct of their international trading activities. This seminar is one of such steps taken by the GSA to resolve such “, she disclosed.
“The theme for today’s seminar: Customs post-clearance audit Avoiding post-clearance challenges has been occasioned by challenges identified by our shippers as being inimical to their businesses, as they would add avoidable costs to their international trading activities. They maintained that this is an issue of even bigger concern, especially as it comes after they have completed all necessary procedures and paid all duties as determined for them by the institution’s customs.
Therefore, to pay customs is factored into the final price of their products. When customs come to them after the fact to request that they pay the additional duty, that puts them at a disadvantage as they have to find money from elsewhere but cannot add it to the price of the items which they have already sold”, she explained.
