Guidelines On The Export And Re-Export Of Petroleum Products From Ghana

                                                  GUIDELINES ON THE EXPORT AND RE-EXPORT OF PETROLEUM PRODUCTS FROM GHANA

1. INTRODUCTION

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. AN EXPORTER SHALL
   • Obtain an export licence from the National Petroleum Authority(NPA)in order to qualify to lift petroleum products for export/re-export from any storage depot in the country mainly Tema and Bolgatanga.
   • Apply to the Custom Division of the Ghana Revenue Authority(GRA)to be registered as a self – declarant for purposes of Customs documentation.
   • Obtain a removal bond from an insurance company. The procedure for obtaining  the  bond  shall be as follows:
3. An application shall be made to the commissioner-General of the GRA for an estimate of the bond sum.
4. An application under 2.3 a. shall include the following information
5. The type of product and corresponding quantity intended for export/re-export over a ninety-day period.
6. Country of destination
7. upon the approval of the bond sum, the applicant proceeds to an insurance company for the issuance of the bond.
8. Submit the bond to the commissioner-General for authentication and approval through the Assistant Commissioner, Petroleum, customs Division.

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. 3. REGISTRATION OF BULK ROAD VEHICLES(BRVs)

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. CUSTOM DOCUMENTATION

4.1 Exporting company shall prepare export documentations to cover BRVs and quantity loaded as follows:

1. a) Certificate of Origin (if it’s for direct export)
2. b) Customs Declaration forms
3. c) Customs Appendix Forms (Giving details of each BRV)
4. d) Invoice form Petroleum Service Provider (PSP) for export
5. e) Sales Purchase Agreement (SPA) or evidence of payment

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. ACTION AT CUSTOMS INTERMEDIATE CHECKPOINTS

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. ACTION AT THE EXIT POINT

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 20^th October, 2017

COMMISSIONER –GENERAL

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