How customs clearance
works at Tema.

1. Before the ship arrives

Clearance starts long before discharge. Collect the bill of lading, commercial invoice and packing list from your supplier, and check that descriptions, quantities, weights and values match across all three. Mismatches are the most common reason for delays. Make sure the consignee on the bill of lading is the same person or company whose TIN or Ghana Card number will be used on the declaration.

Regulated goods also need permits, for example from the FDA for food, medicines and cosmetics. Our import documents checklist lists what each type of shipment needs. Send copies to your clearing agent as soon as the goods ship, not when the vessel is alongside.

2. Classification and value

Each item is classified under an HS code. The code sets the duty band: 0, 5, 10, 20 or 35 percent, and decides whether a permit is needed. Vague invoice descriptions such as "spare parts" or "general goods" invite queries, so ask your supplier for specific descriptions. Our guide to HS codes in Ghana explains how codes are chosen.

The customs value is normally the CIF value: cost of goods plus insurance and freight, converted at the customs exchange rate for the week. Customs can question a value it considers too low, so the invoice should show the real price paid.

3. Declaration in ICUMS

Your clearing agent lodges the customs declaration in ICUMS, Ghana's customs system, with the supporting documents attached. ICUMS also connects the agencies that issue permits, so approvals are linked to the same declaration. Lodging before the vessel arrives means assessment can begin as soon as the cargo is discharged. Read more in ICUMS explained.

The declaration states the importer, the goods, their HS codes, quantities, origin and value, and the regime, which for most shipments is entry for home use. Goods moving on to a neighbouring country, or into a bonded warehouse, are declared under a different regime. Once it is lodged, changes mean an amendment, so it pays to get the details right first time.

4. Duty payment

Once assessed, duty and taxes are paid through an approved bank. The bill is made up of import duty, levies, VAT, NHIL and GETFund, all worked from the CIF value. Estimate the amount in advance with the import duty calculator, and read how import duty is calculated. Have funds ready before the ship docks so the goods are not held while money is found.

Duty is not the only payment on the way out of the port. Expect shipping line local charges, terminal handling and any storage, plus the clearing agent's fee and transport. Budget for all of them together, so a shortfall in one does not hold up the others.

5. Examination and scanning

Customs uses risk-based selection. Some containers are released after a document review, others are scanned, and some are physically examined. Selection depends on factors such as the goods, their value, the origin, the importer's history and how well the documents agree.

A scan is quick and the container usually stays sealed. A physical examination means the container is moved to an examination area, opened and checked against the declaration, with your agent present. It adds time and handling charges, and any difference found can lead to a revised assessment, a penalty or a hold. Accurate documents are the best way to keep examination short.

6. Release, delivery order and gate-out

After customs release, the shipping line issues a delivery order once its local charges are paid and the original bill of lading is surrendered, unless the bill was telex released or issued as a sea waybill. The terminal charges are then settled and the container can leave the port for delivery. Port storage stops at gate-out.

We can truck the container to your site with our haulage service, or unstuff it into our warehouse in Tema if you are not ready to receive it.

7. Empty return

The shipping line's free time continues after gate-out until the empty container is returned to its depot. If you are unloading at your own premises, have labour and space ready on the day the truck arrives, as a container waiting outside your gate is still on the shipping line's clock. Unload promptly and return the box to the depot named by the line to stop demurrage and detention. Note any damage on the interchange record when the box is handed back, so you are not charged for repairs you did not cause. Read more in our guide to storage and demurrage.

How long clearing takes at Tema

With complete documents, permits in place and duty funds ready, many shipments clear within a few working days of discharge. A shipment selected for physical examination can take longer, and one with missing permits, a valuation query or an incorrect HS code can take a week or more to resolve. Busy periods at the port also add time. The honest answer to how long clearing takes is that most of the delay is decided before the ship arrives, by how complete and consistent the paperwork is.

The most common mistakes that slow clearance are:

• Invoice, packing list and bill of lading that do not agree
• Goods that need a permit arriving before it is applied for
• Duty funds not ready when the assessment is issued
• Consignee details that do not match the importer's TIN
• An original bill of lading still in the post

As your clearing agent in Tema, we check all of this before arrival and show each stage on our tracking page. For air cargo, see customs clearing at Accra airport.

Questions