GUIDELINES ON THE EXPORT AND RE-EXPORT OF PETROLEUM PRODUCTS FROM GHANA
The Commissioner-General of the Ghana Revenue Authority(GRA)has noted with concern the rising incidence of fuel smuggling through the abuse of the export and re-export regime.
The following guidelines are issued to stem the abuses and to prevent further loss of revenue.
Petroleum service Providers(PSPS)engaged in the export and re-export of petroleum products are required to follow these guidelines for the documentation and removal of their respective consignments.
2.4 Report to the Sector Commander, Tema Oil Refinery(TOR)or Bolgatanga with a copy of signed bond and the export license to commence loading.
3.1 All BRVs shall be registered by the petroleum Regulator in their respective countries;
3.2 Such registration documents shall be submitted to the Ghana National Petroleum Authority for inspection and authentication;
3.3 The Chamber of Commerce of the receiving countries located in Ghana shall provide a list of all registered BRVs authorized to transport petroleum products from Ghana to the Assist Commissioner, Petroleum, Custom Division;
3.4 All approved BRVs as per 3.1&3.2above shall be covered by Temporary Vehicle Importation (TVI) declarations;
3.5 All TVIs are to be submitted to the identified loading depots of the Customs Division together with the collection orders for approval before loading;
3.6 Customs shall seal the loaded BRV after loading. Where an external agency has been contracted to seal the loaded trucks, their seal shall be an addition to the Custom seal.
4.1 Exporting company shall prepare export documentations to cover BRVs and quantity loaded as follows:
4.2 The exporter shall submit the Customs Declaration with all the attachment to the Customs Officer-in-charge of the depot for processing.
4.3 The exporter shall obtain from Custom a hard copy of the details of the trucks conveying the consignment before final dispatch. These details shall include the particulars of the truck as well as their respective loaded capacities, and the numbers of all the attached Customs seals.
5.1 At the intermediate checkpoints, officers shall conduct external examination to ensure that all seals are intact.
5.2 The checking officer shall record his findings on the Ghana Customs Management System (GCMS) workstation, and in a Customs register designed for the purpose.
6.1 At the exit point officers shall apply controls and ensure that the BRV’s exit with the product intact and report their observation as internal remarks in the GCMs and subsequent close the transaction.
These guideline are for strict enforcement. Any deviation from these guidelines may be penalized under existing legislation.
These guidelines take effect for 20th October, 2017
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