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Compliance requirements for Ghanaian exporters
Every exporter must be a registered business, registered with GEPA, and hold a Taxpayer Identification Number before shipping goods out of Ghana.
Overview
Before you can export legally from Ghana, your business has to exist on paper and in the government's systems. You first register the business with the Registrar-General's Department (now the Office of the Registrar of Companies), obtain a Taxpayer Identification Number (TIN) from the Ghana Revenue Authority, and then register as an exporter with the Ghana Export Promotion Authority (GEPA) using their exporter registration form. GEPA sends a copy of your exporter certificate to the GRA, which links your TIN to export activity in the ICUMS customs platform. For regulated goods (food, cosmetics, drugs, plants, minerals) you also need the relevant sector regulator's licence before your first shipment. Getting these baseline registrations right once saves repeated delays at the port.
Key requirements
- 1
Business registration
Register the company or sole proprietorship with the Office of the Registrar of Companies and keep the certificate of incorporation and business registration current.
- 2
Taxpayer Identification Number (TIN / Ghana Card PIN)
Obtain a TIN from the Ghana Revenue Authority; individuals now use the Ghana Card PIN, which is required for all customs declarations.
- 3
GEPA exporter registration
Complete the GEPA exporter registration form and submit copies of your business documents to be entered on the national exporter register.
- 4
Sector-specific licence
Regulated products need prior approval from the relevant body (FDA for food/cosmetics, PPRSD for plants, Minerals Commission for minerals) before export.
- 5
ICUMS account
Register a declarant/company account on the Integrated Customs Management System so declarations can be filed against your TIN.
Documents you will need
- Certificate of incorporation / business registration certificate
- Taxpayer Identification Number (TIN) or Ghana Card PIN
- GEPA exporter registration certificate
- Company ICUMS stakeholder account credentials
- Sector regulator licence where the product is regulated
- Valid national ID of the business owner/director