GRA begins enforcement against uncustomed vehicles after amnesty ends

The Ghana Revenue Authority (GRA) has begun enforcing regulations on uncustomed vehicles after the recent expiration of an amnesty period. Senior Revenue Officer Emmanuel Tweneboah explained this during a recent interview on Joy FM’s Super Morning Show. He stated that while owners of uncustomed vehicles can still voluntarily report to any Customs office to rectify the situation, those intercepted by Customs enforcement teams will face penalties for outstanding dues.

Tweneboah emphasized that the amnesty granted to vehicle owners was meant for rectification, and now the enforcement phase is underway. He urged those with unregularised vehicles to take advantage of the voluntary process. Owners can pay the required duties and applicable penalties at any Customs office, provided they have the necessary documents.

The enforcement exercise aims to ensure compliance with the Customs Act, 2015 (Act 891), particularly Section 55, which mandates vehicle importers to pay all applicable duties and taxes before registration and use. GRA wants to ensure fairness to those who comply with the law and pay taxes, as these funds are used for national development. Compliant businesses often face higher selling prices due to the associated costs, while smugglers may sell vehicles at lower prices to avoid taxes and duties.

An uncustomed vehicle, as defined by Tweneboah, is a vehicle that enters Ghana without proper Customs procedures and without paying the required duties and taxes. Some of these vehicles might be imported via unapproved routes and sold without Customs processing. However, not all vehicles with unpaid taxes are necessarily smuggled. Some may have legally entered under duty-exemption arrangements and incurred duty upon transfer to another individual.