“On this day (June 22) in 1633, the Catholic Inquisition found Galileo Galilei guilty of suspected heresy (for his Copernican heliocentric views) and despite being awarded a prison sentence, this penalty was commuted to house arrest because he recanted.”
Cosmological Astrophysics
In his uniquely characteristic style of presentation Kofi Danquah, a veteran Customs officer par excellence describes TRANSIT in his book: “Indirect Taxation Customs Procedures and Shipping Practices”, as “… a system by which goods are manifested for importation at an approved port in a country for removal by road, inland waterways or rail to an exit point in the same country for exportation to their final destination in another country.”
Mr Kofi Danquah states: “Transit goods do not attract duty except when entered for home consumption in this country”, and adds “Transit transactions are to be required to be completed within two months…”
“Transit is one of the regimes recognised by the international community (World Trade Organisation: WTO) for goods meant for one country passing through another country. The benefits are three-fold; Geographical: to assist inland countries with no seaport to benefit from international trade; Economic: Avoidance of expensive air transportation and encouraging entrepot trade; Political: Promotion of good neighbouring political relations.”
Whilst the transit trade should be encouraged in Ghana (and elsewhere) the system is one that easily lends itself to many abuses; the most serious canker being diversion; then misdescription; reduction of values (undervaluation); misclassification…
Ghana uses the 10-digit Harmonised System (HS) Code structure for imports and exports, in alignment with the ECOWAS External Tariffs (CET) and the Customs Act 2015 (Act 891).
The rates for duty assessment are under-pinned by the 5-band structure; 0% essential, 5% raw materials, 10% intermediate, 20% finished goods, 35% specific development goods… See the catch: if instant milk H.S. 4020 (10%) misdescribed as infant milk HS 1901 (0%) … the duties and taxes to be paid will be less than the expected revenue. (Remember the infamous 1986 Tema case: ‘instant milk’ misclassified as ‘infant milk’ to avoid duty payment.
The release issued by the Public Relations Unit of the Ministry of Finance was terse: “Customs officers under GRA aided criminal minded importer to dodge an amount of GH₵82,682,952 taxes through a diversion scheme…” 18th February, 2026.
The goods loaded in 18 trucks were said to be cooking oil, tomato paste, spaghetti, alleged to be going in transit to Niger. No Customs escort? But we hear there was one on the last truck: only one escort?
This has prompted the government to place a ban on land transit of cooking oil. Facing the Customs officers, Ato Forson stated: “I am disgusted … I’m very very disappointed… what happened yesterday was nothing short of organised crime. “I came to express my disgust and revulsion…” said President Atta Mills more than a decade ago, at Tema, over Anas’s video.
Why has Customs removed all the internal checkpoints? Are the electronic systems up-to-date? Is it the age-old fact that people in high places in Customs will not listen (to advice)? Some officers think money is everything and will throw their integrity to the winds. The alleged criminals have their defences. The prosecution will have to prove their guilt, to overturn a plea of innovacence. The principle “audi alteram partem” (Listen to the other puty) is available to them. (Article 19 (2) (c)). Presumption of innocence.
An officer came to Tema in 2004 to head Customs, he had his eyes, ears and nose on the ground, especially on transit goods. His eyes fell on fish going in transit to Burkina Faso, Niger, Mali… Previously, the agents would process the documents and within a week, they would come back to “perfect” them.
All goods gone but with strict control, it took the fastest transitors a month to two months to come and “perfect” the transit entries. Then came another application for transit of cigarettes; what is the name of the transitor (Given). What is his address? (Suhum). Officer Sackeyfio dispatched to Suhum. The alleged transitor was nowhere to be found; what do I (a tutor) have to do with transit goods (at Tema)?
We can’t help but mention one Francis who was ready to do the “dirty” work for the Assistant Commissioner in 2004/2005 to “catch” the intended smugglers and the smuggled goods. You may recall the Half-Assini incident in which the agents demonstrated against the head in 1994 because he had re-labelled the boats “HA” instead of “JW” and succeeded in checking fuel smuggling. And Francis was the ADC to the Customs head.
The appointment of Mr Aaron Kanor as Acting Commissioner, Customs Division of GRA was announced: “… Mr Kanor is an accomplished Customs professional with over three decades of distinguished service in revenue mobilization, border security, and trade facilitation… He has a wealth of experience, strategic insight, and dedication to public service… Sector Commander, Kotoka (now Accra), International Airport and Wa Collections … he spearheaded intelligence-led operations that curtailed smuggling, uncovered invoice falsification schemes, and disrupted criminal syndicates involved in vehicle identification manipulation…” We can recall his mastery of the vehicles regime at the Tema Car Park”.
We can only say “congratulations” to the Customs boss for now, but alert him; “There is much work to be done… Don’t sit idle, relaxed… Crack the whip when you have to without expecting favours and… We cannot allow the few unscrupulous personages to drag our names in the mud. You may have heard about some of us who would not even accept gifts?
And we stayed in Tema and left the place unscarred because we dealt with even our friends professionally… because we knew the law, the codes, the do’s and don’ts… which Customs Officer with his clear conscience will condone the criminal act that has allegedly led to the diversion of cooking oil, tomato paste and spaghetti meant for transit through Akanu to Niger with an estimated amount of GH₵ 82 m Customs duties and taxes evaded?
Who dare plead on the officers’ behalf? We are monitoring closely… and we call on the new Commissioner not to relent on his efforts to bring the culprits to book”.
The appointing authorities are well-advised to note that Customs work is very complex and very sensitive and people who assume headship should be professionals with no less than fifteen years working experience in different areas.
In our Research at the Political Science Department, University of Ghana, on “Restructuring of Ghana Customs Excise and Preventive Service: 1986-1998”, it was revealed that the majority of interviewees recommended that Customs should be left to do their professional work without interference from the military or the police… Would the military or the police entertain a Customs officer heading these organisations? With what experience?
Or you thought Customs work is simply marching and taking salute? You have to be alert to detect that a lot of goods declared as “personal effects” are covered by fake passports, fake entries/declarations… You have to be alert to detect the deals that people (agents) including Tema, Aflao, Elubo, Akanu, Half Assini (Jews wharf).
Let’s admit; we get terribly haunted when any single Customs officer is labelled with the tag: Corrupt, as Richard Apau would do in his facebook. But Christian George Boadi counters: “The National Service Authority, DVLA, Births and Deaths Registry are the same… and Nana Boadu thinks: “What we need is digitisation…”
An inquisition at the Customs Hq? Yes, but please, don’t think every person who has passed through the corridors of Customs will have had his hands tainted.
Africanus Owusu Ansah
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