ARRANGEMENT OF REGULATIONS

PART I—FORMS

Regulation

1. Specimens of forms

2. New forms submitted

3. Particulars required on forms

4. Alterations to forms

5. Officer may refuse to accept incorrect form

6. Computation of values, duties, etc.

7. Preparing entries

PART II—WORKING TIMES AND PAYMENT FOR EXTRA ATTENDANCE

8. Working days and hours

9. Overtime fees

10. Applications for services outside official hours

11. Overtime fees payable to officers

12. Fees payable to officers in charge of ports

13. Fees for special services

14. Government overtime

15. Comptroller may grant Government overtime in special circumstances.

PART III—DRAWBACKS

16. Conditions of granting drawback

17. Basis of drawback

18. When drawback not payable

19. Drawback on goods exported by road

20. Special circumstances when drawback not payable

21. Particular goods on which drawback not payable

22. Duty at time of exportation to determine drawback

23. Rate of drawback

24. Meaning of "imported in bulk"

25. Discretionary power of Comptroller

PART IV—ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS

26. Ship's report inwards

27. Report before breaking bulk

28. Master to produce stores, etc.

29. Duty-free allowance of stores in port

30. Arms, explosives, matches, etc., crew declaration

31. Form of ship's inward report

32. Form of aircraft's inward report

33. Initialling of folios

34. Travelling copy of inward report for aircraft

35. Aircraft and ships landing or bringing to within Ghana after clearance

36. How packages and cargo to be described

37. Weight or cubic measurement of cargo to be shown

38. Reporting transit or transhipment cargo

39. Report for ships other than steamships

40. Cargo remaining on board

41. Overcarried cargo

42. "In ballast"

43. Amending inward reports

44. Rummaging

45. Sufferance wharves

46. Goods landed at sufferance wharf to be pre-entered

47. Private aerodromes

PART V—ENTRY, UNLOADING AND DELIVERY

48. Forms of entry

49. Certificates of origin

50. Alternative rates of duty

51. Entry and bond for transhipment goods

52. Provisional entries

53. Form of invoice

54. Insurance

55. Certified entries

56. Permission to unload before reporting

57. Transhipping cargo

58. Boat Note

59. Permission to leave approved place of unloading

60. Cargo landed in error

61. Goods deposited in a customs area

62. Goods for removal

63. Transhipment cargo short-shipped

64. Port Authorities to provide locks

65. Control of transit sheds

66. Access to transit sheds

67. Certificates of landing

68. Importer to provide special implements required for examinations

69. Packages found partly empty

70. Leaking packages

71. Packing goods imported in bulk

72. Dangerous and noxious goods

PART IV—WAREHOUSING

73. Licence and bond for private warehouse

74. Private warehouses to be numbered

75. Receipt for goods warehoused

76. Time during which goods may be warehoused

77. Goods insecurely packed

78. Goods refused for warehousing

79. Repacking goods

80. Transfer of ownership

81. Owner to keep goods in repair

82. Unserviceable goods

83. Entries for warehoused goods

84. Comptroller may allow goods for exportation to be entered for home consumption

85. Goods produced for deposit in a State Warehouse

86. Custom houses deemed to be State Warehouses

87. Entries for exportation

88. Shipment before entry

89. Bond for shipment

90. When goods deemed to be put on board

91. Permit to re-land goods

92. Re-entry for exportation

PART VII—ENTRY OUTWARD AND CLEARANCE

93. Entry Outward for ships

94. Content outward for ships

95. Clearance for ships

96. Content outward and clearance of aircraft

97. Goods loaded short or in excess

98. Separate contents for each port

99. "Nil" contents

PART VIII—COASTING AND TRANSIT TRADE

100. Coastwise clearances and transires

101. Transit routes

102. Transit documents

103. Packages to be secured

104. Alteration to goods in transit

105. Certificate of examination

106. Discharge of bond or refund of deposit

107. Restrictions and prohibitions applicable

108. Appointment of Government Officer as proper officer

PART IX—POSTAL ARTICLES

109. Production of postal packets

110. Detention of postal packets

111. Uncleared postal packets

112. Duties on postal packets

PART X—IMPORTATION AND EXPORTATION OF GOODS BY INLAND WATERWAYS OR OVERLAND

113. Importation or exportation by inland routes

114. Persons disembarking

115. Bringing articles ashore

116. Persons allowed to go on board

117. Person embarking to proceed by most direct route

118. Access to baggage room

PART XII—LANDING AND LOADING OF BAGGAGE AND STORES

119. Discharge of passengers' baggage

120. Definition of "passengers' baggage"

121. Landing surplus stores

122. Baggage and stores to be landed without delay

123. Storage on shore of baggage and stores

124. Baggage declaration

125. Baggage examination

126. Receipt for baggage

127. Fire arms and ammunition

128. Uncleared baggage

129. Shipment of baggage

130. Shipment of duty-paid and free stores

131. Shipment of drawback and dutiable stores

132. Transfer of stores

133. Conditions of transfer of stores

134. Production of stores before shipment

135. Transfer bond

PART XIII—WAREHOUSE RENT AND OTHER CHARGES

136. State Warehouse rent charges

136A. Interest Charges

137. Rent charges payable in advance

138. Measurement for rent

139. Comptroller may waive rent

PART XIV—CONTROL OF BOATS AND SMALL CRAFT

140. Definitions

141. Small craft to be licensed

142. Conditions of licensing

143. Movements of small craft

144. Unlicensed small craft

145. Unauthorised acts

PART XV—AUCTION SALES

146. Auctioneer's bond

147. Conditions of sale

148. Auction sales record

149. Auctioneer's delivery order

150. Auctioneer's sales account and commission

151. Surplus proceeds of sale

PART XVI—REFUNDS, ABATEMENTS AND REMISSION OF DUTY

152. Refund applications

153. Refunds on shortages

154. Refunds on damaged goods

155. Abatement of duty

156. Refunds on goods lost, destroyed or abandoned

PART XVII—TEMPORARY IMPORTATION

157. Commercial travellers' samples and goods imported for temporary use or purpose 

158. Motor vehicles imported under triptyque

159. Restriction on films, tape, etc.

PART XVIII—GENERAL

160. Signals

161. Notice of seizure

162. Writ of assistance

163. Interpretation

164. Revocations.

IN exercise of the powers conferred on the Commissioner responsible for Finance by section 270 of the Customs and Excise Decree, 1972 (N.R.C.D. 114), these Regulations are made this 30th day of December, 1975.

PART I—FORMS

Regulation 1—Specimens of Forms.

Specimens of forms for use under the Decree or referred to in these Regulations may be seen on application at the Headquarters of the Customs and Excise Department, Accra, or at the Custom House, Takoradi or Tema.

Regulation 2—New Forms Submitted.

Every person required or permitted by the Decree to submit any form to the Comptroller or any other officer shall first complete it by putting thereon in the prescribed manner all the particulars indicated in the form or required thereby, including his signature in the place reserved for his signature, as well as all other particulars and declarations required by the Decree or requested by any officer.

Regulation 3—Particulars Required on Forms.

(1) The particulars contained in every form or document submitted by any person doing business with the customs shall be printed, typed or written thereon legibly in ink or other indelible material.

(2) Every alteration in any such form or document made prior to its acceptance must be made in such a manner as to leave the error as well as the alteration legible, and the alteration shall be initialled and dated by the person making it.

Regulation 4—Alterations to Forms.

Where after submission of any form or document as provided for in regulations 2 and 3 the person who submitted it wishes to make any alteration he shall make and sign a written request thereon for permission to make such alteration and if the proper officer in his discretion gives permission in writing shall make the alteration in the same manner as if it were an alteration made under regulation 3 (2).

Regulation 5—Officer May Refuse to Accept Incorrect Form.

Any officer may refuse to accept or to act upon any form or other document submitted to him unless the requirements of the Decree in relation thereto have been duly observed.

Regulation 6—Computation of Values, Duties, etc.

In all final computations of values, duties, rents and other charges contained in customs forms and other documents fractions of a pesewa shall be disregarded.

Regulation 7—Preparing Entries.

The tariff item number of each article liable to duty and the item number according to the official import or export list as issued and amended from time to time by the Comptroller by notice in the Gazette of each article entered shall be shown in the space provided for the purpose upon all entries and shipping bills and each article shall be described in the manner required by the import and export list as the case may be.

PART II—WORKING TIMES AND PAYMENT FOR EXTRA ATTENDANCE

Regulation 8—Working Days and Hours.

(1) The working days of officers shall be all days except Saturdays, Sundays and public holidays.

(2) On any week-day other than a public holiday the hours of general attendance of officers for the service of the public shall be as follows:-

(a) Officers of the Indoor Branch:

(i) For the receipt of duties and other revenue—

8 a.m. to 11.30 a.m.

2 p.m. to 4 p.m.

 

(ii) For other business -

8.00 a.m. to 12.30 p.m.

1.30 p.m. to  5.00 p.m.         

 

(b) Officers of the Warehousing Branch:

7.30 a.m. to 12 noon

2 p.m. to 5 p.m.

 

(c) Officers of the Outdoor Branch:

7.30 a.m. to 12 noon

2 p.m. to 5 p.m.

(3) The Comptroller may, by notice exhibited at any port or place, vary the hours of general attendance of officers at such port or place in order to meet the convenience of the public or the needs of the Department.

Regulation 9—Overtime Fees.

(1) Persons who require the services of officers for any of the purposes of the Decree at times or on days other than or in excess of those hereinafter appointed for general attendance shall pay overtime at the rate of fifty cedis an hour or part thereof per every officer. [Subreg.(1) substituted by LI 1278 reg.1(a) and LI 1333 reg.1(a).]

(2) Any person requiring the services of an officer at times other than those appointed for general attendance shall in addition to the fees for the services of such officer pay fees for such disciplinary visits as the proper officer may deem necessary.

(3) When the services of an officer are required under this regulation on account of more than one person during the same period of time the charge for the fees due shall be equally divided as between the persons concerned.

Regulation 10—Applications for Services Outside Official Hours.

(1) Applications for the services of an officer outside official hours shall be made in writing to the proper officer in the Form C.I.

(2) Every such application unless in any special circumstances the proper officer otherwise allows must be submitted at least four hours before the services are required and must set out the reasons why the services should not be performed within official hours and detail the nature and probable duration of such services and contain an undertaking to pay all overtime fees which may be incurred.

(3) The proper officer who grants any such application shall demand and receive from the person so requiring such services either before or after the performance of such services as he may require the overtime fees payable under regulation 9 and shall pay the overtime fees into the Consolidated Fund.

Regulation 11—Overtime Fees Payable to Officers.

The Comptroller shall remunerate each officer to the extent of not less than one-half of the fees due as aforesaid in respect of his services.

Regulation 12—Fees Payable to Officers in Charge of Ports.

Notwithstanding anything hereinafter contained in this Part:

(a) the fee chargeable in respect of the services of an officer in charge of a port shall be not less than ¢25.00 per hour, and [Para.(a) amended by LI 1278 reg.1(b).]

(b) if as a result of an application made in accordance with regulation 10 an officer below the rank of Collector reports for duty and his services are not required, the person who has applied for his services shall pay for one hour's attendance except on Saturdays, Sundays and public holidays, when he shall pay the fees chargeable in respect of two hours.

Regulation 13—Fees for Special Services.

(1) The hours of general attendance prescribed under regulation 8 for the convenience of the public do not include attendance of the officers for the purpose—

(a) of attesting and issuing at the request of the public, documentary information of a nature which the Customs and Excise Department is permitted to make public; or

(b) of performing special services requested by any person for his own individual convenience.

(2) Any special attendance given under this regulation during the hours of general attendance shall be paid for by the person requesting the service at the following rates:—

 

Nature of Service                                                                                          Charge

                                                                                                                        ¢          

Supplying a certificate of origin for goods the produce or                                   100.00

manufacture of Ghana     . .        

Supplying a certificate of landing or shipment, for each original 

     bill of entry on which the goods were entered                                       100.00

Supplying a certificate of the examination and verification of 

     the contents of packages, for each package                                        100.00

Supplying a certified copy of any document required by the 

     Decree, provided the proper officer is satisfied the applicant 

     is entitled to have such copy, per page or part thereof                                    100.00

Supplying information relating to the trade or shipping of Ghana            

    Such fee, if any, as the Comptroller in his discretion directs.  

[Subreg.(2) amended by LI 1278 reg.1(c) and by LI 1333 reg.1(b).]

(3) Fees due as aforesaid shall be paid into the Consolidated Fund.

Regulation 14—Government Overtime.

Government overtime fees shall be paid at the same rate per hour as would be payable in accordance with regulation 11 for work performed pursuant to an application made under regulation 10.

Regulation 15—Comptroller May Grant Government Overtime in Special Circumstances.

The Comptroller may in his discretion remunerate officers at Government overtime rates for each hour during which he requires them to perform urgent, necessary and extraordinary official duties outside the prescribed official hours.

PART III—DRAWBACKS

Regulation 16—Conditions of Granting Drawback.

It shall be a condition of the granting of any drawback—

(a) that the goods, if intended for exportation or use as stores, are not prohibited by any law or regulation from being exported or put on board an aircraft or ship for use as stores;

(b) that at the time of importation the goods are completely enclosed in packages to the satisfaction of the proper officer or, if not enclosed, consist of identifiable single units or if in bulk are capable of measurement or identification and are measured or identified with the  particulars shown on the import entry and on the invoices and other documents relating thereto;

(c) that, if in regard to any particular description of goods or any particular consignment the Comptroller so directs, each package or unit on importation shall prior to delivery be marked or secured by the importer and shall be kept so marked and secured; and

(d) that perfect entry of the goods has been made and the relative invoice deposited with the proper officer.

Regulation 17—Basis of Drawback.

Drawback shall be payable according to the actual quantity of goods exported or put on board as stores or used as prescribed as the case may be.

Regulation 18—When Drawback not Payable.

No drawback shall be paid on any goods—

(a) where the amount of the drawback claimed in respect of the goods entered on any one export entry or other document is less than ¢10.00;

(b) unless the proper officer is satisfied that the goods in respect of which drawback is claimed are identical with the particulars thereof contained in the entries, invoices or other documents relating to such goods and, in the case of imported goods, that the packages containing the goods have not (except as permitted by law) been opened and that the packages or the goods have not been tampered with or used while in Ghana;

(c) where in his discretion the Comptroller considers that the value of the goods has on account of deterioration or any other cause whatsoever substantially depreciated; and

(d) unless the person presenting the goods for examination furnishes the proper officer with such samples as he requires for purposes of test or otherwise and duly assists such officer in examining and taking an account of such goods.

Regulation 19—Drawback on Goods Exported by Road.

(1) Subject to the provisions of this regulation, no drawback shall be paid on any goods exported otherwise than on board a ship or aircraft.

(2) The Comptroller may by notice in the Gazette authorise the payment, subject to the conditions in these Regulations and to any further conditions specified in the notice, of drawback on goods exported on road vehicles following a route so specified.

Regulation 20—Special Circumstances when Drawback not Payable.

Notwithstanding the provisions of regulations 16 to 18 no drawback shall be paid on any goods exported or put on board an aircraft or ship for use as stores:

(a) where goods other than aviation fuel, petrol and kerosine imported in bulk are exported or put on board an aircraft or ship for use as stores after the expiration of twelve months from the date of the inward report of the aircraft or ship at the port or place where such goods were first landed in Ghana;

(b) unless the goods are duly produced to the proper officer at the approved place of examination prior to loading and also, if the proper officer so requires, on board the vehicles, aircraft or ship on which they are to be exported or used as stores;

(c) where goods other than aviation fuel, petrol and kerosine imported in bulk are not in the original packages (if any) in which they were imported:

Provided that goods shall be deemed to be in original packages in which they were imported if they have been opened and the contents repacked in such manner as the Comptroller has directed or approved either generally or in any particular case;

(d) unless the goods are conveyed direct and without delay from the place of examination on to the vehicle, aircraft or ship in which they are to be exported or used as stores:

Provided that in his discretion the proper officer may allow goods to remain in official custody for a reasonable period at the risk and expense of the exporter, in which case drawback shall not be allowed unless thereafter the goods are conveyed direct and without delay, after receiving the permission of the proper officer, from the place of deposit on to the aforesaid vehicle, aircraft or ship;

(e) where in his discretion the Comptroller rules that the goods are exported or put on board a vehicle, aircraft or ship for use as stores with a view to re-importation;

(f) unless the person intending to claim drawback gives due notice of his intention to ship the goods and ships them under the direction of an officer after entering them in accordance with Form ¢2;

(g) unless, if the proper officer so requires the person claiming drawback produces within the time allowed by the Comptroller a certificate in respect of the landing of such goods as are entered for exportation, issued by the competent authority at the port or place of discharge; and

(h) unless bond is given for the due exportation or use as  stores of the goods in Form CB.1, CB.2 or CB.3 as the case may require.

Regulation 21—Particular Goods on Which Drawback not Payable.

No drawback shall be allowed on the exportation or the putting on board an aircraft or ship for use as stores of the following goods:—

(a) spirits, arms and ammunition; and

(b) aviation fuel, petrol and kerosine unless imported in bulk.

Regulation 22—Duty at Time of Exportation to Determine Drawback.

In any case where the amount of import duty payable on the like goods on the date when any goods are exported or put on board an aircraft or ship as stores or used in a prescribed manner is less than the amount of import duty actually paid thereon, then in such case the amount of the drawback shall not exceed the amount of the duty then payable on the like goods as aforesaid.

Regulation 23—Rate of Drawback.

(1) Subject to the provisions of these Regulations and the Decree, a drawback amounting to ninety-five per centum of the duties paid on any goods shall be granted when they are exported or put on board an aircraft or ship for use as stores.

(2) All claims for such drawback shall be made in accordance with Form C.3.

Regulation 24—Meaning of "imported in bulk".

For the purpose of this Part the expression "imported in bulk" in its application to aviation fuel, petrol and kerosine means imported in receptacles having capacities not less than those specified in any regulations made or continued in force under the Petroleum Decree, 1973 (N.R.C.D 187) relating to the importation of petroleum in bulk.

Regulation 25—Discretionary Power of Comptroller.

Notwithstanding anything contained in these Regulations, in any special case where the provisions of this Part may seem unreasonable or impose hardship the Comptroller may in his absolute discretion allow a drawback of ninety-five per centum, or any less proportion of the import duty, upon the exportation or the putting on board an aircraft or ship for use as stores of any goods on which the prescribed import duty has been paid, and in any such special case the said allowance of drawback shall be made subject to such stipulations as the Comptroller shall in each instance determine and no appeal shall lie from any decision or determination made by the Comptroller under this regulation.

PART IV—ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS

Regulation 26—Ship's Report Inwards.

The master of every steamship or of any other ship specially allowed to report after bulk is broken arriving at any port or at any place in Ghana specially allowed by the Comptroller shall, unless the Comptroller otherwise directs, present to the boarding officer immediately after boarding and before breaking bulk the report of the ship's stores in such form as the proper officer requires and of any packages and parcels for which no bill of lading has been issued in the Form C.4, and shall point out to such officer the location of all such stores and produce to him all such packages and parcels and comply with any instructions which such officer may give regarding the landing, entry and delivery of any such stores (if permitted), packages and parcels:

Provided that when the master, under dispensation of the Comptroller as aforesaid, is not required to report his stores to the boarding officer immediately on arrival, he shall report them in the space provided on the Form C.5 when he makes his inward report in accordance with regulation 31.

Regulation 27—Report before Breaking Bulk.

The master of a ship required to report before bulk is broken may, if permitted by the proper officer, make report of the stores and of any packages or parcels for which no bill of lading has been issued on the cargo report in the manner and giving the particulars required by such officer, but if not so permitted shall report the stores and packages or parcels for which no bill of lading has been issued in the manner set out in regulation 26.

Regulation 28—Master to Produce Stores, etc.

The master shall produce to the officer all such stores, packages and parcels and shall comply with any instructions which the officer may give regarding the landing, entry and delivery of any such stores (if permitted),packages and parcels.

Regulation 29—Duty-free Allowance Stores Port.

(1) All stores which are required for the use of the master, officer, crew and passengers while an aircraft or ship is in port shall on request be produced separately to the proper officer who may either approve of the quantity produced or require a proportion of the whole to be placed under seal.

(2) The proper officer may allow tobacco, spirits, wine and beer out of the stores for the use of the master, officer, crew and passengers without payment of duty up to the amount specified in the following Table:—

Tobacco in any form Spirits Wine, Beer or Ale

Masters, officers and passengers (other than deck passengers). 30 grams 0.5 litre 2 litres

Other members of the crew, at the discretion of the Comptroller 30 grams 0.25 litre 1 litre may be allowed in place of spirits. If wine is regularly issued to a ship's crew, an allowance not exceeding 2 litres per head per day may be issued in place of spirits, beer or ale.

(3) If it is desired to retain for consumption on board any quantity of stores in excess of the amount approved by the proper officer, duty shall be paid forthwith on the excess quantity.

(4) All stores (including any stores which subsequent to the arrival of the aircraft or ship are shipped from a bonded warehouse or under drawback) which are not approved for consumption on board and on which duty is not paid shall be placed under seal in a place provided by the master of the aircraft or ship for safe storage:

Provided that the proper officer may permit any stores to remain unsealed where he is satisfied that due precaution has been taken against the smuggling of the stores left unsealed.

(5) If the stay of the aircraft or ship in port exceeds the period for which a duty-free allowance has been made, or the quantity of stores unsecured proves insufficient the proper officer may, on the request of the master, permit the issue of such further quantities in respect of the further expected stay of the aircraft or ship as he considers necessary.

(6) This regulation shall not be interpretated as an authority to land any stores without payment of duty.

Regulation 30—Arms, Explosives, Matches, etc, Crew Declaration.

The master of every aircraft or ship shall, immediately upon demand made to him by an officer, deliver to him a list of all cargo consisting of arms, explosives, matches, petroleum products or any other goods which may be required to be deposited on arrival in a special place of security and a written declaration in the Form C.62 by each member of the crew of all dutiable articles in his possession.

Regulation 31—Form of Ship's Inward Report.

The inward report of every ship shall be in the Form C.5 and shall be presented to the proper officer on arrival at any port in Ghana or at any other place in Ghana specially allowed by the Comptroller.

Regulation 32—Form of Aircraft's Inward Report.

The inward report of every aircraft shall be in the Form C.6 supported by detailed declarations of the goods made out by the consignors in the Form C.7.

Regulation 33—Initialling of Folios.

Each separate page on any report submitted under regulations 31 and 32 other than on which the declaration is signed must be initialled by the master or agent who signs the report and such master or agent shall number and seal together the pages and shall if required sign the report in the presence of the proper officer.

Regulation 34—Travelling Copy of Inward Report for Aircraft.

When an aircraft calls at more than one port or place in Ghana a separate report shall be made at each port or place of call and a travelling copy of the Form C.6, giving the required particulars of all the goods on board, shall be produced to the proper officer for endorsement at each such port or place of call and finally handed over by the master or agent to the proper officer at the last port or place of call in Ghana.

Regulation 35—Aircraft and Ships Landing or bringing to within Ghana after Clearance.

(1) Subject to sub-regulation (2), where an aircraft or ship before arriving at a port or other approved place or having left an approved port or place for a destination outside Ghana is compelled to land or bring to within Ghana owing to accident, stress of weather or other unavoidable cause, the master shall forthwith report to the nearest officer or the nearest administrative officer in charge of a district and shall on demand by such officer produce the journey log-book or other papers relating to the aircraft or ship or to its cargo and passengers and shall not allow any goods to be unloaded therefrom without the consent of such officer, and no passenger thereof shall leave the immediate vicinity of the aircraft or ship without such officer's consent.

(2) If any such place as aforesaid is a private aerodrome, wharf or quay, the master shall forthwith report the arrival of the aircraft or ship and the name of the place whence it came to the proprietor of such place who shall forthwith report the arrival of the aircraft or ship to the nearest officer or to the nearest administrative officer in charge of a district and shall not allow any goods to be unloaded therefrom or any passenger thereof to leave such private aerodrome, wharf or quay without the consent of such officer.

Regulation 36—How Packages and Cargo to be Described.

The contents of every package and of all cargo in bulk intended for discharge in Ghana, including packages and cargo declared in transit and for transhipment, shall be reported in accordance with the description thereof contained on the relative bill of lading or detailed declaration made out by the consignors as the case may be:

Provided that the contents of all packages containing spirits, wines, tobacco, cigars, cigarettes, firearms, ammunition, explosives (including gunpowder), aviation fuel, petrol, kerosine, matches, animals, plants and all goods the importation of which is restricted shall be specifically reported.

Regulation 37—Weight or Cubic Measurement of Cargo to be Shown.

(1) The report of every ship shall show the weight or cubic measurement of the cargo reported according to which freight has been charged or if no freight has been charged then the weight or measurement normally chargeable for the like kind and quantity of goods.

(2) The totals of such weights and measurements shall be shown at the bottom of each page of the report and a summary of the totals of each page shall be shown on the last page of the report on which the total tonnage shall be stated in words at length.

(3) For the purposes of this regulation the mass (weight) of the cargo shall be calculated in tonnes and decimal parts thereof and the cubic measurement shall be in cubic metres and decimal parts thereof provided that mass and cubic measurements shall be declared to only one decimal place.

Regulation 38—Reporting Transit or Transhipment Cargo.

Goods in transit or for transfer to another aircraft or ship for re-exportation or goods allowed to be dealt with in the manner provided for in the proviso to regulation 62 must be shown separately in the inward report in the following form:—

"The under-noted cargo is hereby reported in transit/to be transhipped to . . . ."

Regulation 39—Report for Ships Other Than Steamships.

In the case of ships other than steamships all cargo whether consigned to Ghana or not shall be reported in the manner described in regulations 36 to 38.

Regulation 40—Cargo Remaining on Board.

In the case of aircraft and steamships, cargo remaining on board for exportation may be reported as "General cargo remaining on board for exportation" unless the proper officer in any particular case otherwise directs.

Regulation 41—Overcarried Cargo.

Where the report contains particulars of cargo which has been previously reported in Ghana by an aircraft or ship and over-carried and returned in the same or in another aircraft or ship, such cargo shall be separately reported under the heading "Cargo reported by the aircraft/S.S. . . . on (date) and overcarried".

Regulation 42—"In ballast".

Aircraft and ships having on board no goods other than stores and the personal baggage of passengers shall be reported "in ballast".

Regulation 43—Amending Inward Reports.

(1) Where goods are found to be discharged in excess or short of the report, the master or his agent may apply to the proper officer for permission to amend the report.

(2) Such application shall be in the Form C.8 and shall set out the reasons for the discrepancies.

(3) If after having reported cargo to be landed it is desired to clear an aircraft or ship without landing a part of such cargo, the application to amend the report shall in respect of such part state only that it is desired to retain it on board for re-exportation.

(4) Before the proper officer gives permission for a report to be amended the master or his agent shall satisfy him in the case of goods found to be short either:

(a) that the goods were not loaded, or

(b) that they were discharged and landed at a previous port, or

(c) that they were overcarried and landed at a subsequent port, or

(d) that having been overcarried they were returned to and landed in Ghana on the return voyage or by some other aircraft or ship which loaded them at the port to which they were overcarried:

Provided that the proper officer may, subject to the production of such documentary evidence as the Comptroller may direct, permit the amendment of a report where the master or his agent is unable to comply with the aforesaid requirements.

Regulation 44—Rummaging.

The master, officers and crew shall give all possible assistance to officers engaged in rummaging an aircraft or ship.

Regulation 45—Sufferance Wharves.

(1) If the master of an aircraft or ship wishes to proceed to a sufferance wharf or any place other than an approved place of unloading or loading there to unload or load cargo, he must apply to the proper officer for permission in the Form C.9.

(2) The proper officer may grant such permission, subject to such conditions and directions as he may see fit to impose, and subject to the master or his agent defraying the cost of or providing accommodation in accordance with section 262 of the Decree and transport overland or by sea, as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place.

(3) The proper officer who grants such permission may, if he thinks fit, require the master of a ship proceeding to a sufferance wharf or any place other than an approved place of unloading and loading to deposit with him in advance a sum sufficient to cover the aforesaid expenses.

Regulation 46—Goods Landed at Sufferance Wharf to be Pre-entered.

No goods may be loaded or unloaded at a sufferance wharf or any place other than an approved place of loading or unloading until they have been duly entered by the exporter or importer as the case may be:

Provided that the Comptroller may generally in regard to any particular sufferance wharf or place or in any particular case waive or modify this requirement.

Regulation 47—Private Aerodromes.

If at any aerodrome within Ghana goods or passengers are loaded or embarked for conveyance by air to a customs aerodrome within Ghana, the master shall obtain from the proprietor of the aerodrome of departure a certificate of departure in the Form C.10 and produce it to the proper officer immediately on arrival at the customs aerodrome.

PART V—ENTRY, UNLOADING AND DELIVERY

Regulation 48—Forms of Entry.

(1) Imported goods, other than goods in transit or for transhipment, and goods to which regulations 157 and 158 apply, shall be entered on whichever of the under-mentioned forms is appropriate:—

(a) Free of duty (Form C.11).

(b) Dutiable for home consumption (Form C.12).

(c) Provisional (Form C.14).

(d) Warehousing (Form C.15).

(2) All such entries shall be presented in quintuplicate:

Provided that entries for the warehousing of goods elsewhere than at the port of importation shall be presented in sextuplicate.

(3) In the case of goods entered for warehousing, bond shall be furnished in the Form CB.7 or CB.8.

(4) Where separate entries are made for goods contained in the s ame package each entry shall show thereon a reference to the other.

(5) All goods which have been entered shall forthwith be dealt with in accordance with the entry.

Regulation 49—Certificates of Origin.

Every importer making entry under regulation 48 shall deliver to the proper officer, if such proper officer shall so require, a certificate of the origin of the goods in the Form C.16 or in such other form as the Comptroller may allow.

Regulation 50—Alternative Rates of Duty.

Where the tariff provides alternative rates of duty for any goods, the entry relating thereto shall, if the proper officer so requires, show on the face thereof the amount of the duty chargeable at the rate to which such goods are liable and on the reverse thereof the amount of duty chargeable at the ineffective alternative rate under the heading "Alternative calculation (no charge)" followed by a declaration by the importer as to the correctness thereof.

Regulation 51—Entry and Bond for Transhipment Goods.

(1) Goods reported as for transhipment shall be entered in the Form No. C.17, in quintuplicate, and a transhipment bond shall be furnished in the Form CB.4 or CB.5:

Provided that, in the case of goods intended for transfer from an importing to an exporting aircraft, the master or agent may enter such goods on Form C.6 or C.7, in triplicate, supported by such certificates as the Comptroller may require.

(2) Goods reported for transhipment shall be entered and shipped within fourteen days from the completion of the discharge of such goods from the importing aircraft or ship, or within such further period as the proper officer may allow, in default of which such goods may be dealt with in accordance with sections 133 and 134 of the Decree.

(3) Goods entered for transhipment may, with the permission of the proper officer and subject to such conditions as he may impose, be transhipped direct from the importing aircraft or ship to the exporting aircraft or ship, if such goods are reported by the importing aircraft or ship for transhipment.

(4) Goods which have not been reported for transhipment and have been unloaded may be entered for transhipment in accordance with this regulation if—

(a) they have not been entered under the Decree; and

(b) the master or agent applies for and obtains the permission of the proper officer to amend the inward report of the importing aircraft or ship.

Regulation 52—Provisional Entries.

The declaration required in cases where the importer is unable for want of full information to make perfect entry of any goods shall be as set out in the relative part of the Form C.14.

Regulation 53—Form of Invoice.

(1) Where any invoice is required for the purpose of the Decree to be submitted in the approved form, it shall be in the Form C.61.

(2) The invoice shall be completed in accordance with the titling of the form, shall be signed in original by an authorised and responsible person at the foot of the certificate of value, and the signature shall be witnessed.

(3) In addition to the particulars required by the titling of the form, the following details shall be shown:-

(a) the rate of freight in addition to the amount of freight;

(b) the individual measurements and weights of the packages;

(c) the amount of any freight rebates or a deduction from the gross amount of freight;

(d) the amount of cover and the rate of each type of insurance effected by the consignor:

Provided that, if the goods are not insured by the consignor, certificate to this effect shall  be given on the invoice;

(e) the exact nature of each discount allowed:

Provided that, if any of the above information is contained in any supplier's invoice, packing list or other documentary evidence produced to the satisfaction of the proper officer, it need not be included in the invoice in approved form.

(4) An invoice in the approved form shall be used in all cases where goods which are liable to duty ad valorem are consigned direct from suppliers and/or manufacturers to importers.

(5) Whenever goods liable to duty ad valorem are consigned -

(a) from firms abroad to local branches of those firms in Ghana; or

(b) to local firms in Ghana in any way associated in business with consigning firms; or

(c) by buying agents,

then, subject to the provisions of sub-paragraph (6) of this regulation, suppliers' and/or manufacturers' invoices in the approved form in respect of such goods shall be submitted to the proper officer:

Provided that it shall not be essential for the covering invoices of consignors or buying agents to be in the approved form. 

(6) When consigning firms who are not the actual suppliers of the goods do not wish to produce the suppliers' original invoice, or when the suppliers' invoice in the approved form, is not available, their own invoice, which shall be in the approved form, may be accepted by the proper officer, if it is endorsed with the following certificate:—

"I certify that the suppliers' and/or manufacturers' invoice has been produced and compared with the consigning firms' invoice, and that the latter truly represents particulars of the goods and the selling price together with all charges up to the time of landing."

Such certificate shall be signed by one of the following persons:—

(a) an officer of a Ghana High Commission or Embassy;

(b) an officer of a bank; or

(c) a notary public.

Regulation 54—Insurance.

Where the supplier of imported goods liable to duty ad valorem does not insure them against loss or damage, there shall be added to the value of the goods for the purposes of calculating the duty such amount, not being less than one-half of one per cent of the value for duty, as the Comptroller may in his discretion determine to be equivalent to the cost of insurance had such goods been fully insured.

Regulation 55—Certified Entries.

(1) Where an importer has entered and has not received any goods in pursuance of the relative entry, he may, in any case where for the purpose of the Decree the goods are required again to be entered  obtain from the proper officer a certificate on the appropriate entry that the goods have been entered on a previous entry.  In every such case he shall make on the entry which is to be certified a declaration as follows:—

"I declare that the above-mentioned goods have been entered on Bill of Entry No. ........ dated .......... per aircraft/S.S ......... and that duty amounting to ...................................... (in figures and words) has been paid thereon.

I further declare that no refund of the duty paid has been or will be claimed by or paid to me or on my behalf."

(2) Such certificate shall be without prejudice to the obligation of the importer to pay any further duty payable under the Decree.

Regulation 56—Permission to Unload Before Reporting.

The written permission required by section 123 (a) of the Decree for the unloading of goods from a steamship shall be in the Form C.19 and may be given by the officer who first boards the steamship on arrival.

Regulation 57—Transhipping Cargo.

Except with the permission of the proper officer, goods intended for transfer from an importing aircraft or ship to an exporting aircraft or ship shall not be discharged at the port of landing into vessels containing other cargo, and when such goods are landed they shall be isolated from all other cargo to the satisfaction of the proper officer.

Regulation 58—Boat Note.

(1) Where goods are discharged into a vessel to be conveyed ashore and landed prior to entry and examination by the proper officer, the master or his agent shall sign and transmit with every shipment an account of the goods in the Form C.21.

(2) In the case of transhipment cargo the account must be headed "Transhipment cargo only".

(3) Before any goods are discharged from the vessel into which they have been put to be landed, the account shall be delivered to the proper officer at the place at which the goods are to be landed:

Provided that the Comptroller may dispense with the furnishing of such an account either generally or in any case if he shall see fit so to do.

Regulation 59—Permission to Leave Approved Place of Unloading.

(1) No vessel to which regulation 58 applies and which has arrived at an approved place of unloading or a sufferance wharf or any place specially allowed by the Comptroller, shall depart therefrom except with the permission of the proper officer.

(2) Where any goods remain on board any such vessel so permitted to depart, the person in charge thereof shall observe such directions as the officer granting the permission may give.

Regulation 60—Cargo Landed in Error.

(1) Where any goods have been unloaded in error, the master of the ship or his agent shall make application in writing in the Form C.22, to the proper officer at the place of unloading for permission to reload the goods, and obtain such permission in writing before removing them from the place of unloading.

(2) He shall observe all such conditions in regard to the removal and reloading of such goods as the proper officer imposes.

Regulation 61—Goods Deposited in a Customs Area.

Except as the Comptroller may either generally or in any particular case direct, no goods deposited on importation in a customs area shall be removed therefrom until the proper officer authorises delivery in writing on the relative delivery order, bill of lading or other document.

Regulation 62—Goods for Removal.

Goods discharged from an importing aircraft or ship for removal to another port or place shall be constructively warehoused at the port or place in accordance with Part VI:

Provided that the Comptroller may, generally in regard to any particular port or in any particular case, allow such goods to be dealt with as if they were goods intended for transfer from an importing to an exporting aircraft or ship, when the provisions of regulation 51 with such modifications as the Comptroller may decide, shall apply.

Regulation 63—Transhipment Cargo Short-shipped.

(1) Subject to the provisions of this regulation, where goods are delivered from an aircraft, ship or customs area to be transferred to an exporting aircraft or ship and are not duly transferred and exported in the exporting aircraft or ship, the person entering them shall forthwith cause them to be removed directly into the care of the proper officer in charge of the cargo of the importing aircraft or ship.

(2) Where the goods have been removed into and remain in the care of the officer at the export station, the person entering the goods shall obtain from such officer directions as to the manner and time of their removal and shall comply with any directions that may be given.

(3) Where the goods have been put afloat, regulation 91 shall apply.

Regulation 64—Port Authorities to Provide Locks.

(1) Every building used as a transit shed shall be constructed and secured to the satisfaction of the Comptroller.

(2) In addition to any fastening provided by Government the doors of transit sheds shall be secured by one or more locks by the agent or agents of the aircraft or ships from which goods have been discharged into such transit sheds.

Regulation 65—Control of Transit Sheds.

(1) The agents of aircraft and ships discharging goods into transit sheds shall have the control of such goods while in such sheds so far as their storage and delivery are concerned:

Provided that no person shall deliver any goods from any transit shed or open any package without the authority or except in accordance with the directions of the proper officer.

(2) This regulation shall apply (so far as applicable) to goods discharged into and stored in any part of a customs area, other than a warehouse, outside a transit shed.

Regulation 66—Access to Transit Sheds.

(1) Immediate access to any transit shed shall be granted on demand made by any officer acting in the execution of his duty.

(2) If an agent of an aircraft or ship or his representative fails or refuses to grant such access, it shall be competent for the proper officer to cause the transit shed to be opened by any means in his power and any expenses thereby incurred, including the expenses of repairs shall be paid by the agent or his representative.

Regulation 67—Certificates of Landing.

(1) Any person desiring a certificate of landing for any goods shall apply for it in writing to the proper officer.

(2) The certificate shall be in the Form C.23 or in such other form as may be required by the authorities in the country desiring the certificate of landing.

Regulation 68—Importer to Provide Special Implements Required for Examinations.

If the quantity of any cinematograph films or other goods of which the examining officer desires to take an account cannot conveniently be ascertained by the usual implements employed for ascertaining the quantity of goods (whereof the Comptroller shall be the sole judge), the importer shall provide apparatus for the use of such officer to enable him to take an account of them.

Regulation 69—Packages Found Partly Empty.

If the importer of any goods contained in packages found slack or partly empty when landed desires to fill them from other packages entered on the same entry, he shall make application on the relative entry to the proper officer for permission to do so and shall carry out all the instructions of such officer in regard to the filling of such packages and to the disposal of any resultant residue or empty packages.

Regulation 70—Leaking Packages.

The importer of any unentered goods contained in packages found leaking in any customs area shall, at the request of the proper officer, forthwith deposit with the proper officer a sum sufficient to cover the duty on such goods and shall thereupon without delay remove them from the customs area.

Regulation 71—Packing Goods Imported in Bulk.

The importer of any coarse salt or other goods imported in bulk, if required by the proper officer, shall pack the goods into bags or other packages of even net weights to the satisfaction of such officer, before they are delivered from the customs area.

Regulation 72—Dangerous and Noxious Goods.

The importer of any dangerous or noxious goods which are not subject to any other regulations in that behalf shall secure every package which has been opened or spitted for examination immediately the examination thereof is completed.

PART VI—WAREHOUSING

Regulation 73—Licence and Bond for Private Warehouse.

(1) An application to license a building as a private warehouse shall be made in the Form C.66.

(2) The proposed building must be suitable for warehousing purposes so far as situation, construction and accommodation are concerned, and a plan of the building and its situation in relation to other buildings and thoroughfares shall accompany the application.

(3) The licence shall be in the Form C.24.

(4) A bond in the Form CB.6 to secure the duty on goods in a private warehouse and compliance with all the provisions of the Decree relating to private warehouses shall be given by the licensee.

Regulation 74—Private Warehouses to be Numbered.

(1) Private warehouses shall be distinguished by numbers.

(2) The words "Customs Bonded Warehouse" and the number allocated to the warehouse shall be clearly marked on the principal entrance to the warehouse or elsewhere as the proper officer shall approve, and shall be removed when a warehouse ceases to be licensed under the Decree.

Regulation 75—Receipt for Goods Warehoused.

Where goods entered to be warehoused are removed to a private warehouse, the warehouse keeper shall forthwith give to the proper officer a receipt in such form as the officer requires.

Regulation 76—Time During Which Goods May be Warehousing.

No goods shall be removed from a transit shed or other place of deposit to a warehouse or from one warehouse to another warehouse unless they can be received in the warehouse to which they are to be removed prior to 3.30 p.m. on any week-day, unless the proper officer shall in any special circumstances otherwise allow.

Regulation 77—Goods Insecurely Packed.

If any goods entered to be warehoused are found by the officer examining them to be insecurely packed, he may refuse to permit them to be warehoused.

Regulation 78—Goods Refused for Warehousing.

Where in accordance with regulation 77 or otherwise in accordance with the Decree an officer refuses to permit any goods to be warehoused, the warehousing entry shall be deemed void and the goods shall be deemed to be unentered, and, if they have been removed from a transit shed or other place of deposit, they shall be returned thereto without delay by or at the expense of the owner, unless the Comptroller allows them to be entered for use within Ghana forthwith.

Regulation 79—Repacking Goods.

(1) Before any warehoused goods may be repacked, the owner shall submit in duplicate to the proper officer a notice to repack in the Form C.25. 

(2) The Comptroller may refuse to grant an application to repack warehoused goods without assigning a cause therefore.

(3) Permission to repack warehoused goods shall be granted conditionally upon the owner of such goods observing all the requirements of the proper officer, including any requirements in regard to opening, removing, marking, stacking, sorting, weighing, measuring and closing the packages in which the goods to be repacked are or are to be contained, and as to the disposal and clearance on payment of duty thereon of any part of such goods.

(4) Upon the receipt of the original repacking notice containing the proper officer's receipt for any rent or charges due, the officer in charge of the warehouse shall make arrangements for the supervision of the repacking.

Regulation 80—Transfer of Ownership.

Where the owner of any goods deposited in a warehouse wishes to transfer them to another person, he and the person to whom it is desired to transfer the goods shall each complete and sign in the appropriate places a form of transfer in the Form C.26.

Regulation 81—Owner to Keep Goods in Repair.

The owner of any warehoused goods shall maintain the packages in which they are contained in a proper state of repair.

Regulation 82—Able Goods Unserviceable.

If a package warehoused in a Government warehouse becomes unserviceable, the proper officer may transfer the goods contained in such package to another package and the owner of such package shall pay to the Comptroller all expenses in connection therewith.

Regulation 83—Entries for Warehoused Goods.

(1) Warehoused goods shall be entered in whichever of the under-mentioned forms is appropriate:—

(a) Home consumption (Form C.27)

(b) Re-warehousing (Form C.28)

(c) Removal (Form C.29)

(d) Re-exportation or use as stores for aircraft or ships (Form C.30).

(2) In respect of goods entered under sub-paragraphs (a), (b) and (c), entries shall be furnished in quadruplicate, and in respect of sub-paragraph (d) in quadruplicate or quintuplicate, respectively as appropriate.

(3) In the case of warehoused goods entered for exportation, or for use as stores for aircraft or ships, or for removal, bond shall be furnished in Form CB.1, CB.2, CB.3, CB.7 or CB.8, whichever is appropriate.

(4) Entries for goods for warehousing, or for re-warehousing, other than entries in respect of goods to be warehoused or re-warehoused in a private warehouse licensed by the owner of such goods, shall not be accepted by the proper officer unless the warehouse keeper signifies thereon in writing that he agrees to accept such goods into the warehouse for which they are entered.

(5) All goods which have been entered shall forthwith be dealt with in accordance with the entry.

Regulation 84—Comptroller May Allow Goods for Exportation to be Entered for Home Consumption.

No person shall enter for consumption within Ghana any goods which have been warehoused for exportation unless he first applies to and receives from the Comptroller permission so to enter such goods.

Regulation 85—Goods Produced for Deposit in a State Warehouse.

Where the agent of an aircraft or ship is required to deposit goods in a State Warehouse under section 133 of the Decree, he shall submit a list of such goods to the proper officer in the Form C.68 in triplicate.

Regulation 86—Custom Houses Deemed to be State Warehouses.

If at any port or place in Ghana, where a proper officer is stationed, a building has not been specifically approved by the Comptroller for use as a State Warehouse, the Custom house and any premises occupied and administered by the Custom shall be deemed to be a State Warehouse.

Regulation 87—Entries for Exportation.

(1) Goods for exportation, other than warehoused goods, goods under drawback, goods in transit or for transhipment, and goods to which regulations 157 and 158 apply shall be entered in whichever of the under-mentioned forms is appropriate:

(a) Export of domestic goods free of duty (Form C.31).

(b) Re-export of goods not under drawback (Form C.32).

(c) Export of dutiable domestic goods (Form C.33).

(2) Such entries shall be submitted in quadruplicate.

Regulation 88—Shipment Before Entry.

(1) Goods for which no bond is required apart from any bond required under regulation 89 of these Regulations, whether liable to or free of export duty, may be shipped before entry under section 176 of the Decree, unless the proper officer in any particular case requires the goods to be pre-entered.

(2) Application to ship shall be made by the exporter on the appropriate Form C.36 in duplicate.

Regulation 89—Bond for Shipment.

Where goods are allowed to be shipped before entry, the exporter shall be required to give security by bond in the Form CB.9 or CB.10 that the goods will be duly entered, and put on board the aircraft or ship for which they are entered, and that the export duty, if any, chargeable on the export of the goods will be paid: 

Provided that the Comptroller may in any particular case dispense with the giving of security.

Regulation 90—When Goods Deemed to be Put on Board.

No goods whatsoever entered under bond for exportation or use as stores or for transfer from an importing to an exporting aircraft or ship and no goods on which the payment of duty has been guaranteed in the event of  non- exportation shall, except the Comptroller otherwise directs, be deemed to have been put on board an aircraft or ship or exported, unless—

(a) they have first been entered on the appropriate form;

(b) they have been produced thereafter and immediately prior to loading to the proper officer for examination;

(c) upon examination they have forthwith been conveyed to and put on board the exporting aircraft or ship and there produced to the proper officer, if he so requires;

(d) the master or other principal officer of the exporting aircraft or ship has certified on the export entry or other appropriate form that the goods were received on board; and

(e) particulars thereof have been included in the content outward of the exporting aircraft or ship.

Regulation 91—Permit to Re-land Goods.

Before the owner of any goods or the master of an aircraft or ship or his agent unloads any goods which have been put into an aircraft or ship or into a vessel to be water-borne to be loaded for exportation or use as stores, except from such vessel aforesaid into the aircraft or ship for which they have been or are intended to be entered, he shall apply to the proper officer in the Form C.38 and obtain the proper officer's permission to unload the goods as aforesaid and shall thereupon discharge such goods and dispose of them in accordance with the directions of the proper officer.

Regulation 92—Re-entry for Exportation.

(1) For the purpose of section 183 of the Decree, goods shall be deemed to be re-entered for exportation if the exporter, in the presence of the proper officer, makes a written request, on the export entry on which the goods were originally entered, that the goods may be shipped by some other named aircraft or ship which has arrived and (if not a steamship) been entered outwards:

Provided that where a part only of the goods originally entered is shipped in pursuance of the relative entry, the exporter may, in cases where for the purpose of the Decree the goods are required again to be entered, obtain from the proper officer a certificate on the appropriate entry that the goods have been entered on a previous entry.  In every such case he shall make on the entry which is to be certified a declaration as follows:—

"I declare that the above-mentioned goods have been entered on bill of entry No.........dated.........per aircraft/SS.................and that duty amounting to....................................(in figures and words) has been paid thereon. 

I further declare that no refund of the duty paid has been or will be claimed by or paid to me or on my behalf."

(2) The certificate shall be without prejudice to the obligation of the exporter to pay any further duty payable under the Decree.

PART VII—ENTRY OUTWARD AND CLEARANCE

Regulation 93—Entry Outward for Ships.

The entry outwards required for ships other than steamships shall be in the Form C.39 and shall be signed by the proper officer on production of a certificate of rummage in the Form C.40.

Regulation 94—Content Outward for Ships.

The master or agent of every ship departing from any port in Ghana shall at the time of applying for clearance present to the proper officer the content outward required by section 189 of the Decree.

Regulation 95—Clearance for Ships.

(1) The clearance of a ship shall be in the Form C.41.

(2) The content outward of a ship shall be in the Form C.42 and shall contain particulars of all goods shipped, in accordance with the description contained in the relative export entries or other appropriate forms, together with the weight or cubic measurement of such cargo in the manner prescribed in regulation 37.

Regulation 96—Content Outward and Clearance of Aircraft.

(1) Before departing to a foreign port, the master of an aircraft shall deliver to the proper officer a content outward in the Form C.6 in duplicate.

(2) If the space provided in the form is insufficient, the report of the cargo shall be made in the Form C.7, which shall be attached to the Form C.6.

(3) One copy of the Form C.6, stamped and signed by the proper officer, shall be returned to the master and shall be the clearance and authority for the aircraft to proceed on its journey.

Regulation 97—Goods Loaded Short or in Excess.

(1) Where goods are found to have been loaded short or in excess of the content outward, the master or his agent may apply to the proper officer for permission to amend the content.

(2) Such application shall be in the Form C.8 and shall set out the reasons for the discrepancies.

Regulation 98—Separate Contents for Each Port.

A separate content outward for each aircraft or ship must be presented at each port or place of departure in Ghana.

Regulation 99—"Nil" Contents.

Where no goods are loaded at any port or place of call a nil content outward must be submitted.

PART VIII—COASTING AND TRANSIT TRADE

Regulation 100—Coastwise Clearances and Transires.

(1) The combined clearance and transire for coasting air craft and ships and their cargo, under the provisions of section 206 of the Decree, and the transire for coa