About us Corporate Profile The Ghana Customs, Excise and Preventive Service (CEPS) was established in 1839.

Since then, it has performed several functions through the years as a Civil Service Department until 1986 when it became an autonomous institution under PNDC Law 144 of 1986. At present CEPS operates under the CEPS Management Law, PNDCL 330, 1993. CEPS is responsible for collection of Import Duty, Import VAT, Export Duty, Petroleum Tax, Import Excise and other taxes. At present, the VAT Service collects Excise Duty on behalf of CEPS except Excise Duty on Petroleum products. The taxes are used to finance the country's recurrent budget and development projects in the health, education, housing, the transport sector etc. CEPS also ensure the protection of the revenue by preventing smuggling. This is done by Physically patrolling the borders and other strategic points, examination of goods, and search of premises, as well as documents relating to the goods. As a frontline institution at the country's borders, CEPS also plays a key role in surmounting external aggression and maintains the territorial integrity of Ghana. CEPS is part of the coutry's security network. In addition to these functions, CEPS performs agency duties on behalf of other government organisations and ministries by seeing to the enforcement of laws on import and export restrictions and prohibitions. Our Vision Is TO PROVIDE WORLD CLASS CUSTOMS SERVICE

Mission Statement

Our Mission is to collect, account for and protect customs, excise and other assigned indirect tax revenues in a timely manner whilst facilitating trade, investment and the movement of people and goods across and within the borders of Ghana.

Policy Statement It is the policy of the Customs, Excise and Preventive Service to:

Provide service that is efficient, fair and transparent. Provide sufficient resources to ensure we are effective in the performance of our duties Recruit, train and maintain a highly qualified and motivated workforce. Ensure the public is aware of our contribution to the nation.

Our Values

Commitment: An unwavering resolve to serve the Nation by maintaining high standards of professionalism. Integrity: Providing selfless and transparent service so as to engender trust, improve the public perception and build strong mutual relationships with our clientele. Efficiency: Maximizing revenue mobilization without losing sight of the quest to optimize inputs resources, time, manpower and effort. Customer Focus: Embracing the challenge of protecting our society and economy, with competent customer delivery and care. Innovation: Constantly reviewing the reality in which we operate and developing contemporary solutions to ensure efficiency.

Our Motto We pledge to work with Patriotism, Honesty and Fairness. Areas of Responsibility Customs plays a key role in handling commercial activities at the sea and air ports and borders by ensuring compliance with national and international laws governing trade. It traditionally fulfills a three-fold mission: A fiscal mission, of collecting revenue for the State; an economic mission of helping businesses to be more competitive and compiling foreign trade statistics; and a mission of protecting society which involves combating fraud, smuggling, terrorism and organized crime, counterfeiting, piracy, human and drug trafficking, etc. CEPS also implements government policy on the order to ensure compliance with national and international regulations in force regarding the environment. CUSTOMS The work of the Customs section of the Service consists in controlling imported and exported merchandise, as follows;

By ensuring that all goods imported by ship or aircraft are properly accounted for; By checking that the declared value of goods liable to ad valorem duty is satisfactory; By examining goods to ensure that they are entered at the correct rate of duty and that the proper amount is paid; By maintaining revenue control of goods received into and delivered from bonded warehouses; By maintaining revenue supervision over the shipment of goods exported from bonded warehouses or on drawback and taking account of dutiable goods exported; By ensuring that import and export prohibitions and restrictions are complied with.

EXCISE Excise functions consist of:

Ensuring that all traders liable to registration or licensing under the Excise laws are duly licensed or registered.

Taking account of all dutiable goods manufactured and collecting the assessed duty thereon. Preventing attempts to evade duty by revenue supervision over manufacturing activities. (The VAT Service is handling this regime on behalf of CEPS)

PREVENTIVE This consists of the supervision, examination or search of ships, aircraft, vehicles, packages and persons so as to detect and prevent smuggling and similar offences and the prosecution of such offences when appropriate. POWERS OF THE CUSTOMS OFFICER To perform these functions efficiently and effectively, all officers have been given powers, authorities and privileges. A Customs officer has the following powers under the law:

Power to search persons Power to patrol freely Power to enter factory Power to examine stock Power to seal off premises, buildings etc. Power to execute Writ of Assistance issued by a Tax Tribunal or any court of competent jurisdiction. Power to search premises Power to stop ships, aircraft or vehicle Power to board ship or aircraft Power to seize abandoned ship or aircraft.

Generally Ghana CEPS operates the following regimes:

Import Regime Export Regime Customs Bonded Warehousing Free Trade Zones Transit and Transhipment Excise Administration Temporary Importation Reimportation Drawback

ORGANOGRAM

CEPS OFFICES There is the Headquarters in Accra that has overall responsibility and with departments such as Administration and Human Resource, Legal, Training, Research, Monitoring and IT, Public Relations, Customs, Excise, Preventive, Export, Investigations, Accounts, Audit, Procurement, Stores, Transport, Library, Archives.

There is also a training academy located at Kpetoe in the Volta Region; the CEPS Training Academy headed by an Assistant Commissioner, to provide both military and Customs training to officers. For administrative purposes, the country is sub-divided into thirteen Collections located at: 1. JAMESTOWN 2. KOTOKA INTERNATIONAL AIRPORT 3. TEMA 4. ELUBO 5. AFLAO 6. TAKORADI 7. HO 8. KOFORIDUA 9. KUMASI 10.SUNYANI 11.TAMALE 12.BOLGATANGA 13.WA The Collections are headed by Sector Commanders with the ranks of Assistant Commissioners and Chief Collectors. Beneath the Collections are Stations, outposts and checkpoints that are headed by officers with varied rankings.