WT/TPR/M/427/Add.1  
27 October  2022 
(22-8081) Page: 1/65 
Trade Policy Review Body  
21 and 2 3 June 2022  Original: English/anglais/inglés  
 
  
TRADE POLICY REVIEW  
GHANA 
MINUTES  OF THE MEETING  
Addendum  
Chairperson: H.E. Mr. Ángel Villalobos Rodríguez (Mexico)  
This document contains the advance written questions  and additional questions by WTO 
Members , and replies provided by  Ghana .1 
 
 
Organe d'examen des politiques commerciales  
21 et 23 juin 2022  
EXAMEN DES POLITIQUES COMMERCIALES  
GHANA 
COMPTE RENDU DE LA RÉUNION  
Addendum  
Président : S.E.  M. Ángel Villalobos Rodríguez (Mexique)  
Le présent document contient les questions écrites communiquées à l'avance par les 
Membres de l'OMC, leurs questions additionnelles, et les réponses  fournies par  Ghana .1 
 
 
Órgano de Examen de las Políticas Comerciales  
21 y 23 de junio de 2022  
EXAMEN DE LAS POLÍTICAS COMERCIALES  
GHANA 
ACTA DE LA REUNIÓN  
Addendum  
Presidente: Excmo.  Sr. Ángel Villalobos Rodríguez (México)  
En el presente documento figuran las preguntas presentadas anticipadamente por escrito  y 
las preguntas adicionales de los Miembros de la OMC,  así como las respues tas facilitadas por  Ghana .1 
 
 
 
 
 
 
1 In English only./En anglais seulement./En inglés solamente.  WT/TPR/M/427/Add.1  
 
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   Contents   
ICELAND  ................................ ................................ ................................ .........................  3 
CANADA  ................................ ................................ ................................ ..........................  5 
EUROPEAN UNION  ................................ ................................ ................................ ..........  9 
THE UNITED STA TES ................................ ................................ ................................ ..... 24 
SINGAPORE  ................................ ................................ ................................ ...................  40 
CHINA  ................................ ................................ ................................ ...........................  47 
JAPAN  ................................ ................................ ................................ ...........................  51 
UNITED KINGDOM  ................................ ................................ ................................ .........  52 
COLOMBIA  ................................ ................................ ................................ ....................  62 
BRAZIL  ................................ ................................ ................................ ..........................  65 
 
 
 
  WT/TPR/M/427/Add.1  
 
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  ICELAND  
Question: What is the participation of women in the economy of Ghana?  
Response:  
The Government of Ghana (GoG) attaches particular importance to the promotion of the 
competitiveness of Micro, Small and Medium Enterprises (MSMEs), particularly those owned b y 
women. The World Bank estimates that MSMEs contribute about 70% of Ghana 's GDP accounting 
for about 92% of businesses in Ghana with 44% of these enterprises owned by women (USAID, 
2013). Women entrepreneurs make significant contributions to economic grow th and to poverty 
reduction around the world.  
  
Question: Have specific barriers that limit women 's participation in trade been identified ? 
Response:  
The specific barriers include:  
• Financial constraints, especially trade finance  
• Most women find it difficult in complying with regulatory and procedural  
• Poor access to information and markets  
• Exclusion from male dominated distribution network, time and mobility constraints  
• Higher risk of abuse, including corruption and harassment at the border  
• Lack of information and communication technologies  
• Low or Lack of sensitization on trade regimes  
• Lack of implementation of capacity programmes such as platforms for sharing market 
information 's 
• Lack of relevant human resources to support operations  
• Lack/inadequate Infrastructure e.g. digital tools, internet security and relevant apps as well as 
poor internet connectivity in some areas  
 
Question:  Has Ghana implemented any specific measures to en courage women 's participation in 
trade and promote women 's entrepreneurship, or are such measures being developed?  
Response:  
• Between 2017 to 2020, GEA, provided various interventions to some 635,890 persons with 
more than 65% of these beneficiaries being women. The support included business 
formalization, access to finance, capacity -building on enhancing productivity, and markets 
access among others. More specially with respect to market access, GEA is preparing 
businesses to take advantage of the African Continental Free Trade Area (AfCFTA) by forming 
partnerships with relevant institutions to provide support to MSMEs in the areas of branding 
and packaging, e -Commerce and product certification through the Food and Drugs Authority 
(FDA) and the Ghana Standa rds Authority (GSA).  
Again, GEA provided over 141,295 enterprises with business development programmes.  
• A total of 116,189 women were provided with business development services, and 57,657 
enterprises participated in financial literacy programmes.  
• Over 24,000 jobs were established or sustained  
• 1,332 MSMEs were provided with Japanese Kaizen training to improve efficiency.  
• Under the Rural Enterprises Programme (REP), GEA, supported the construction of 37 Business 
Resource Centres (BRCs) to serve as a on e-stop-shop enterprise support system for young 
entrepreneurs, existing MSMEs and the new industries being established under the 1D1F 
Programme and to prepare them to export.  
• In 2020 Government through the Ghana Enterprises Agency disbursed the Coronavirus  
Alleviation Programme Business Support Scheme (CAPBUSS) funds to over 300,000 
businesses, 60% of them being women  
• The Progressive Licensing Scheme which is currently ongoing is being implemented in 
collaboration with the Food and Drugs Authority (FDA) und er GEA/Mastercard Foundation 
Young Africa Works Project to support the licen sing of products of MSMEs. The programme was 
targeted at women. So far more than 1 ,200 businesses and products have been licensed.  
• Kaizen is still ongoing, an enterprise performan ce Management system programme has helped 
to improve productivity, reduce waste and improve market access for women entrepreneurs  
• The implementation of the Mastercard Foundation COVID ‑19 Resilience and Recovery 
Programme. This was financial support to MSM Es in which fund provided a push to women 
business particularly by providing grants and loans at concessionary rates  
• SME Digitalization is keeping existing SMEs alive, strengthen their resilience in the current 
COVID‑19 crisis and support them in their re covery phase, thereby sustaining jobs in the 
medium to long -term. Supported by , Invest for Jobs of the German Federal Ministry for WT/TPR/M/427/Add.1  
 
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  Economic Cooperation and Development (BMZ), and implemented by the GIZ, GEA supported 
SMEs to use digital tools including the  use of their mobile phones for their operations, market 
access and access to finance  
 
Question: Are the efforts of trade policy on women and men measured and monitored, and if so, 
how? 
Response:  
Quarterly and reports to the Ministry of Trade and Industry which captures the following:  
• Number of businesses formalized  
• Number of businesses supported  
• Number of companies products licensed and with export products  
• Number of jobs created  
• Number of bus inesses accessing new markets  
  WT/TPR/M/427/Add.1  
 
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  CANADA  
Secretariat Report - Page 27, paragraph 2.34:  
 
It is noted that "all foreigners except E conomic Community of West African States (ECOWAS)  
nationals need an entry visa for Ghana. Foreign nationals wishing to work in Ghana require a 
residency permit granted by the Ghana Immigration Service (GIS) and a work permit. GIPC -
registered foreign companies are granted an "automatic immigrant quota" (w ork and residence 
permit) for one to four expatriates depending on the company's foreign capital contribution. The fee 
for a one -year work permit is USD  1,000 (renewable annually) ".  
 
Question 1 : For foreign business persons seeking to work in Ghana for a Ghanaian firm temporarily, 
what (if any) limitations apply to the work permit application (i.e. are economic needs tests, 
proportionality requirements, or numerical limitations like quotas applied)?  
 
Response:  
Expatriate workers are expected to possess a v alid work permit acquired by themselves or their 
employers.  
 
Question 2 : Can foreign business persons who are granted a work permit have their spouses or 
dependants accompany them for the duration of their stay in Ghana? If yes, do their spouses or 
depend ants have the right to work while in Ghana?  
 
Response:  
Spouses of business persons with valid work permits also have the right to work while in Ghana, by 
obtaining  work permits. However, permits issued for dependants ' cannot be used for work.  
 
Page 46, Pa ragraph 3.2.5:  
 
The report states that "Some products are subject to special export permits (Table 3.9)" and list a 
number of exports, which are prohibited. However, the report makes no reference to arms, strategic, 
or dual -use goods.  
 
Question  3: In reviewing the WTO Secretariat report, there is no mention of export licensing 
requirements for arms, ammunition, military/strategic goods or dual -use items. Could Ghana please 
provide details of its export licensing requirements for these types of goods an d/or links to the 
relevant laws and regulations?  
 
Response:  
The following laws, regulations or administrative procedures are used to exercise effective control 
over the export of arms, ammunition, military/strategic goods or dual -use items: Arms and 
Ammun itions Act 118 of 1962, Africa Defence (Ghana) Act, 1965, Act 313, Armed Forces Act, 1962 
Act 105, Public Order Act, 1994, Act 1994 Act 491, Criminal Code, 1960 Act 29.  
 
 
 
Requirements for the exportation of arms, ammunition, military/strategic goods or du al-
use items  
A person or an entity who exports arms, ammunition, military/strategic goods or dual -use items 
requires a licen ce or other form of authorization to do so.  
The documentations required for the issuance of the licen ce include the following:  
  
• An End-User Certificate (EUC) from the importing country indicating detailed description 
(type, quantity, characteristics); contract number or order reference and date; country of 
destination; description of the end -use; exporter details (name, address and b usiness 
name); end -user information (name, position, full address and original signature); 
information on other parties involved in the transaction; certification by the relevant 
government authorities of the authenticity of the end -user; date of issue; an d others.  
 
The various Ghana Missions verify or authenticate EUCs or other required documentation.  
 
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  Page  51, Paragraph 3.80:  
 
It is noted that "[a]ccording to the authorities, there are still lapses in the regulatory process. Some 
regulatory agencies prom ulgate technical regulations without reference to standards published by 
the GSA. The approval and implementation of a National Quality Policy would streamline the activities 
of the key stakeholders ". 
 
Question  4: Does Ghana intend to create and implement a National Quality Policy? If so, could 
Ghana elaborate on its key objectives and timelines?  
 
Response:  
The Government of Ghana approved the National Quality Policy in April, 2022. Consequent to this 
approval, a 5 -year work programme is being developed to aid in the implementation of the Policy.  
 
The strategic objectives of the National Quality Policy are to:  
 
• Improve the international competitiveness of Ghana leading to enhanced export 
performance.  
• Protect consumers and the environment from counterfeited and unsafe products  
• Raise the quality of life of the Ghanaian people  
• Support Government 's industrial trans formation agenda and other national strategies for 
increasing exports; enhancing import substitution and improving business regulations and 
the ease of doing business.  
 
Page  57, paragraph  3.109:  
 
It is noted that Ghana is neither a signatory nor an observe r to the WTO plurilateral Agreement on 
Government Procurement (GPA).  
 
Question 5: Grateful if Ghana could clarify whether it has any plans at this time to become a 
signatory or observer to the GPA?  
 
Response:  
No.  
 
Question 6: If not, would Ghana be able to share further context for this position or concerns, if 
any, it has with becoming a signatory or observer to the GPA?  
 
Response:  
Ghana currently implements a public procurement regime that is used extensively for the 
procurement of works, goods an d services.  
 
Page 58, paragraph 3.114 : 
 
The Report indicates the following: "The Public Procurement Act provides for various procurement 
methods: international competitive tendering, national competitive tendering, restricted tendering, 
single source proc urement , request for price quotation, and low or minor value procurement.61 In 
2019, restrictive tendering was the preferred procurement method  (Table 3.13) ". 
 
Question 7: Could Ghana please clarify the distinction between "restricted tendering" and "singl e 
source procurement" in its government procurement framework?  
 
Response:  
Restricted Tendering  
A procurement entity may as a result of economy and efficiency limit the number of tenders from 
two or more (6) for goods, works, or services. This means the entity will short list or qualify minimum 
of two companies and a maximum of six to participate in the tendering process. This is subject to 
approval from the Board of Public Procurement Authority (PPA).  
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  Single Source Procurement  
It is a procurement method used when there is only a single or sole supplier, contractor, or service 
provider or only one c ompany, subject to approval from PPA, is considered to submit a tender or 
proposal for consideration of award of contract.  
 
Whiles Restricted Tendering considers 2 -6 tenders, Single Source is considering only  though under 
different circumstances.  
 
Question 8: Could Ghana please indicate in what circumstances procuring entities would use 
restricted tendering ?  
 
Response:  
The following are the circumstances considered for Restricted Tendering:  
• Highly complex and specialized nature of goods, works, or  services are only available from 
the limited number of suppliers, contractors, or service providers.   
 
• If the time and cost required to evaluate a potential large number of tenders is 
disproportionate to the value of the goods, works, or services to be pr ocured.  
• If an offer for a competitive tendering fails to receive any response after tender publication  
 
Page 59, box 3.3 : 
 
The above -mentioned box presents a series of complaints cases or appeals between 2018 and 2020.  
Question  9: Could Ghana please specif y what the appeal mechanism procedure is for aggrieved 
parties in national and local procurements?    
 
Response:  
As provided for in Act 663 as amended, section 79 and 80, the appeal mechanism for redress that 
affords opportunity to aggrieved  tenderers who have reason to believe that there have been 
procurement infractions. This allows them to seek administrative review from the laid down review 
structures.  
 
The main components of the appeal mechanism is as follows:  
 
• The aggrieved party lodges a formal complain to the entity or institution procuring the goods 
or services.  
• If not satisfied, the complainant may petition the Public Procurement Authority.  
• If the matter is not resolve or parties are not satisfied with the outcome of the preceding 
step, aggri eved party may to resort to the court of Law for redress as a final step.  
 
Page 66, paragraph 4.13:  
 
The Reports states that "Ghana has not submitted any notification to the WTO Committee on 
Agriculture since 2001. Ghana provides mainly Green Box support in the form of research and 
extensions services, pest and disease control, and infrastructural services, as well as input subsidies 
to smallholders ". 
 
Question  10: Could Ghana provide information on its plans to meet its notification obligations, in 
particular its annual domestic support notifications to the WTO Committee on Agriculture?  
 
Response:  
Ghana is in the process of establishing an inter -institutional notification mechanism that would 
facilitate the effective transmittal of n otifications to the WTO Secretariat.  
 
Page 105, paragraph 4.201:          
 
It is noted that hotels in Ghana cannot be fully owned by foreigners.  
 
Question  11: Could Ghana please provide additional information regarding restrictions faced by 
foreigners who would like to own a hotel/hotels in Ghana?  
 
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  Response:  
Section 28 of the Ghana Investment Promotion Center (GIPC) Act that regulates Foreign Direct 
Investment is the only requirement for investor activities, in certain sectors of the economy including 
hotel ownership in Ghana.  
 
Pages 9 -10 
 
Question  12: Information on pages 9 -10 relating to Ghana's membership in the African Continental 
Free Trade Agreement (AfCFTA), the E COWAS , and Economic Partnership Agreement of the EU 
suggests Ghana's increasing economi c/regulatory integration with regional countries, which will 
likely encourage increased harmonization of regulation and trade within these alliances . How will 
Ghana make sure that this integration is aligned with its WTO trade obligations and will not impe de 
its ability to trade with countries such as Canada that are not part of these trade alliances?  
 
Response:  
All these Agreements are executed taking cognizance of Ghana 's commitment under the WTO 's 
Most-Favoured Nation (MFN)  and NT principles and therefore, does not pose a threat to trade with 
other Member States of the WTO who are not members of the Regional Trade Agreements. 
Additionally, all these Agreements are compatible with Article  XXIV of the GATT.  
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  EUROPEAN UNION  
Paragraph 3.9, page 9 : "A robust Dispute Settlement Body has been established under the AfCFTA 
to take care of trade disputes and other related matters ".  
 
Question : Could Ghana provide more information on the dispute settlement body established under 
the Af CFTA?   
 
Response:  
The Dispute settlement Body is provided for in the Agreement and the Agreement provides for a 
Dispute Settlement protocols. However, details of dispute settlement procedures are left to member 
states to discuss and agree. So far, the AfCFTA DSB has organiz ed six (6) meetings which have 
culminated into the following decisions:  
 
• Composition or compilation of a list of panellists to make up the Roster of the indicative list 
of panellists.  
• Formation of Panel for Dispute Settlement.  
• Formation of the Appellate  Body Selection Committee.  
• Development and adoption of modalities for the identification and selection of the 
Appellate  Body members.  
 
Paragraph 3.11, page 10 : "With regard to the implementation of ECOWAS protocols, integration 
programmes and activities to  promote trade and investment in the sub -region, Ghana has aligned 
its policies to the regionally adopted policies and is fully compliant in administering the following:  
• Free Movement of Persons:  Ghana has abolished entry visas and permits for ECOWAS 
nationals, and adopted the ECOWAS community passports for travels and implemented the 
ECOWAS Brown Card scheme.  
• ECOWAS Trade Liberalization Scheme (ETLS): Ghana is fully implementing the ECOWAS 
Trade Liberalization Scheme (ETLS) under which goods from the sub -region enter Ghana 
duty-free. In line with the harmonization of customs documents by ECOWAS Member States, 
Ghana has adopted the ECOWAS certificate of origin, customs nomenclature (HS) and the 
customs declaration form. Ghana is charging the Community levy o f 0.5% on imported goods 
from countries outside the region. To benefit from the ETLS, the eligibility criteria for 
industrial products is based on satisfying ECOWAS rules of origin and other certification 
conditions.  
• Common External Tariff (CET):  The ECOWA S Common External Tariff was adopted by the 
Assembly of Heads of State and Government in Dakar, Senegal in October 2013 making 
ECOWAS a Customs Union. The implementation of the CET started in 2015 and has 
harmonized the tariff structures of all ECOWAS Memb er States ". 
 
Question : Could Ghana provide information on compliance with the ECOWAS Common External 
Tariff?   
 
Response:  
Ghana recognizes ECOWAS issued of CET certificates and therefore allowed Duty -Free Quota -Free 
importation, exportation of goods originating from the sub -region and the movement of transit 
goods.  
 
Paragraph 6.1, page 14 : "Ghana is committed to adhering to the tenets of the Multilateral Trading 
System (MTS). Ghana therefore supports freer trade and liberal economic reforms globally. With the 
business environment improving in the country and its reputation as one of the African continent's 
most stable democracies, Ghana is now more than ever ready to do business with the rest of the 
world. Besides the improved economic environment as a  result of prudent fiscal policies which was 
driving growth and development until the advent of the COVID -19 pandemic, Ghana continues to 
offer various forms of investment incentives, benefits and guarantees. Foreign investors are urged 
to take advantage o f these incentives to invest in Ghana, especially in the areas of agriculture and 
agro – processing; cotton and textiles; mineral processing; oil and gas; tourism; energy; 
infrastructure; utilities; and health and other strategic sectors of the economy ". 
 
Some recent practices in Ghana (increasing tax pressure on foreign companies, plans to expand 
local content measures and the legal uncertainty of local regulations leading to multiple conflicts of WT/TPR/M/427/Add.1  
 
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  European companies with the Ghana Revenue Authority on the application of tax rules) seem to 
show a disconnect with Ghana's trade policy as well as its international commitments .  
 
Question:  How do the Ghanaian authorities explain this discrepancy and how do they intend to 
solve the problems caused?  
 
Response:  
The current fiscal policies being implemented by Ghana are consistent with Ghana 's Trade Policy.  
To streamline the current regulatory environment, Government is implementing a Business 
Regulatory Reforms (BRR) Programme.  
 
The Business Regulatory Reforms Pr ogramme is currently being coordinated by the Ministry of Trade 
and Industry, and will be enhanced with support under the Ghana Economic Transformation Project, 
to improve the business environment for doing business in Ghana.  
 
The programme has seven compo nents namely:  
 
• Targeted Reform Initiatives (e.g. Ease of Doing Business): A coordinated national 
programme to improve Ghana 's performance in key indicators and annual ranking on 
World Bank 's Ease of Doing Business Index.  
• E-Register Business Regulations: An  online inventory that provides businesses with an 
easily accessible, one -stop repository of up -to-date information on all business regulations 
(laws, directives, procedures, forms and fees) in force in Ghana.  
• Public Consultation Portal: An interactive web  portal for centralized public consultation 
with government institutions on government policies, legal and regulatory reforms.  
• Regulatory Impact Assessment (RIA): An Ex-Ante or Ex-Post assessment of the impacts 
of proposed or existing policies or regulatio ns and to consider other alternatives to achieve 
policy objectives.  
• Rolling Regulatory Review: An exercise designed to systematically carry out Rolling 
Reviews of regulations to eliminate, revise and simplify business regulations and reduce 
cost of complia nce. It will contribute to the process of updating the e -Register on a 
continuous basis.  
 
Paragraph 4, page 7 : "Also, Ghana has introduced new restrictions on foreign investments in the 
energy and mining sectors through mandatory Ghanaian equity participat ion and local content ". 
Paragraph 8, page 8 : "On the other hand, Ghana offers exemptions and concessions, for various 
purposes, on import tariffs, other duties and charges, and internal taxes. (…) Qualifying imports 
enter the country under letters granting  exemptions from the Ministry of Finance, and initiated by 
other ministries and agencies, including the Ghana Investment Promotion Agency ". 
 
Question:  What are the "various purposes " for which Ghana is offering exemptions and concessions 
on import tariffs, other duties and charges, and internal taxes?  
 
Response:  
Section 26 of the GIPC Act.865, provides for  import exemptions on machinery, equipment and parts 
for beneficiary industrie s.  
 
Paragraph 12, page 8 : "Regarding measures affecting exports, Ghana maintains its requirements 
for foreign exchange repatriation to banks registered in the country. The forex surrender 
requirements to the Bank of Ghana for cocoa and gold exports were e liminated. Export taxes are 
currently applied on timber, and certain hydrocarbons sold to airlines. Selected products are subject 
to special export permits. Two agencies, Ghana Export Promotion Agency and Ghana Export -Import 
Bank, are responsible for expor t promotion and export financing. The WTO Committee on Agriculture 
has yet to receive an up -to-date export subsidy notification from Ghana. The country currently has 
four free zones, and investors may also obtain free -point status anywhere in the country. However, 
Ghana's exports from free zones have been declining. Accordingly, the free zone scheme would 
benefit from a cost -benefit review for its possible reform. " WT/TPR/M/427/Add.1  
 
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Question: Does Ghana have a timetable when it plans to update notification on export subsidi es to 
the Committee on Agriculture?  
 
Response:  
Ghana is currently working  with the WTO Secretariat to meet this obligation.  
 
Question:  Does Ghana intend to carry out a cost -benefit analysis of the free zone scheme with a 
view to possible reform? Could Gh ana indicate how it plans to deal with the issue of free zones?  
 
Response:  
The government, through the Ministry of Trade and industry, is currently working on a new national 
policy for the establishment of Special Economic Zones (SEZ) and Industrial Parks in the country.    
 
The Ghana Economic Transformation Project (GETP) has the overall objective at promoting non -
natural resources -based sectors. The objective and pillars will form part of the outcome of the SEZ/IP 
programme implementation. Development of SEZ/IPs shall subsequently contribute towards creating 
employment opportunities, expanding its production base and attracting FDIs into the country.  
 
The Sites being assessed include the Tema Export Processing Zones. The assessment will inform 
Government whether to retrofit the processing zone or not.  
 
The SEZ policy being formulated will also advise Government whether to establish a new SEZ 
Authority or to amend the mandate of Ghana Free Zones Authority to handle SEZ issues.    
 
Question: How does Ghana justify the compatibility of the export taxes currently applied on timber, 
and certain hydrocarbons sold to airlines with its commitment not to introduce  new customs duty 
on exports or equivalent charges on trade between Ghana and its Parties?  
 
Response:  
Charges on hydrocarbons are part of charges on petroleum products sold in the country and 
therefore are not classified as export taxes.  
 
Charges on certain species of timber to are to deter deforestation and generate revenue to support 
Government afforestation programmes or projects.  
 
Paragraph 13, page 8:  "Ghana is neither a member nor an observer to the WTO plurilateral 
Agreement on Government Procurement. Its public procurement has increased substantially since 
2014, in line with effo rts to modernize and develop its national infrastructure. The Public 
Procurement Act was amended in 2016 and an electronic procurement system (GHANEPS) was 
launched in 2019. Government procurement is decentralized with over 1,000 procuring entities. The 
most used procurement methods are restrictive tendering (51% in 2019) and competitive national 
tendering (31%); international competitive tendering accounted for 1%. Price preferences that vary 
with the type of good and the level of local content are availab le to suppliers, irrespective of their 
nationality ." 
 
Question : Does Ghana have any intention to become an observer or a Party to the WTO GPA in the 
near future?  
 
Response:  
Ghana currently, does not subscribe to any plurilateral Agreement in the WTO. Shou ld the need 
arise, Ghana will inform Members of its readiness to be part of the Agreement.  
 
Question: Considering the widespread use of discretionary procedures for tendering (restrictive 
tendering), what type of oversight mechanism is in place to ensure monitoring and evaluation?  
 
Response:  
Almost all Government institutions have Internal Audit Units in -charge of ensuring that Government 
funds or resources are not misappropriated including the monitoring of procurement processes and 
procedures.  
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  Paragraph 2.19, page 24 : "Ghana is a founding member of the African Union (formerly Organization 
of African Unity). The Abuja Treaty entered into force in 1994 and paved the way for the 
establishment of the African Continental Free Trade Area (AfCFTA), whic h is among the flagship 
projects of Agenda 2063 of the African Union. Its objectives are to create a single market for goods 
and services and lay the foundation for the establishment of a continental customs union at a later 
stage. On 21  March  2018, the Ag reement Establishing the AfCFTA was signed in Kigali; Ghana 
ratified the AfCFTA on 7  May 2018; it entered into force on 30  May 2019, but trading under AfCFTA 
rules commenced on 1  January  2021. The AfCFTA is yet to be notified to the WTO ". 
 
Question:  When does Ghana intend to notify the AfCFTA to the WTO?  
 
Response:  
Negotiations are currently ongoing. Ghana will take the appropriate steps to notify the AfCFTA to 
the WTO upon conclusion of the negotiations.  
 
Section 2.4.2. Page 27 : "Foreign investment r estrictions " 
 
Paragraph 2.31., page 27:  Joint ventures by foreign entities with Ghanaian partners are subject to 
a minimum of 10% Ghanaian equity participation in the venture. Furthermore, Ghana has a new 
regime on mandatory Ghanaian participation and loca l content for foreign investment in the energy 
and mining sectors (Sections 4.2 and 4.3).  
 
Question: Could Ghana provide more information on this new regime on mandatory Ghanaian 
participation and local content for foreign investment in the energy and mining sectors?  
 
Response:  
Ghana passed a new local content and local participation regulations for the mining industry in 2020. 
This is the Minerals and Mining (Local Content and Local Participation) Regulations, 2020 (L.I. 2431). 
The new regulations rep laced the existing provisions on local content which was contained in the 
Minerals and Mining (General) Regulations, 2012 (L.I. 2173).  
 
One of the key purposes of L.I. 2431 is to achieve and maintain a degree of participation for 
Ghanaians or companies inc orporated in Ghana (either foreign -owned or Ghanaian -owned) in the 
mining industry value chain.  
 
The regulations promote joint venture arrangements between Ghanaian and foreign companies in 
areas such as technical and engineering services, contract undergr ound mining services, contract 
underground drilling operations, geophysical airborne -based survey, insurance/re -insurance 
services and financial services.  
 
Paragraph 2.32., page 27 : "Ghana requires foreign investors to invest minimum amounts of foreign 
capital (Table 2.4) and applies processing fees on foreign investment. These costs may represent an 
obstacle to doing business in Ghana, particularly for SMEs, and therefore run counter to the GIPC 
Act's objective to "attract foreign and local investments in advanced technology industries and skill -
intensive services which enjoy good export market prospects".  
 
Question: What are Ghana 's plans to address these potential obstacles to doing business in Ghana?  
 
Response:  
The GIPC  Act is going through a review process. Extensive consultations have been held with various 
stakeholders. The views and comments on the various provisions in the law (including the minimum 
foreign equity requirement) have been incorporated in a Draft Cabin et Memo and forwarded to the 
Ministry of Finance for consideration.  
 
Section 3.1.1, page 29 : "Customs procedures and valuation " 
 
Paragraph 3.5, page 31 : "Destination inspection by GRA Customs is mandatory for all imports of 
USD 3,000 and above unless a wai ver is granted by MOTI. An inspection fee of 1% of the CIF value 
is collected on all imports that are cleared through the I CUMS . The break down  of the 1% inspection 
fee is as follows: 0.30% to GLNS for an external valuation verification; 0.28% to GLNS; 0.17 % for 
"strategic mobilization"; 0.05% to the Ministry of Finance; 0.02% to MOTI; 0.05% to GRA Customs; 
0.03% to GSA; and 0.10% to a special fund at the Ministry of Finance.2 In addition to this inspection WT/TPR/M/427/Add.1  
 
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  fee, the GLNS charges 0.4% of the f.o.b. value of i mports as part of its ICUMS usage fee (Table 3.7) 
and charges USD  50 for the GPS tracking device used in transit ". 
 
Question: Ghana has deployed an improved risk management system under ICUMS, but according 
to an EU -funded report on customs management in G hana, still 90% of imports are physically 
inspected at the border and customs regularly request physical inspection of products arriving 
through the green and yellow channels, which should only be subject to direct passage and scanning 
respectively. How do es Ghana intend to reduce the number of physical inspections which have not 
decreased despite the implementation of an improved risk management system under ICUMS ? 
 
Response:  
The reason is that other regulatory agencies such as the FDA are mandated by law  to inspect food 
and drugs before final release. In Ghana, most imports are not homogeneous and therefore may 
warrant physical examination of consignment.  
 
Government is rolling out a comprehensive training programmes to educate or sensitize ports and 
border agencies to harmonize processes and procedures in order to reduce physical examination 
and facilitate the release of goods.  
 
Paragraph 3.7, page 31 : "According to the authorities, Ghana has deployed an improved risk 
management system as part of the ICUMS, which has reduced the number of physical inspections 
(see also Section 3.3.3). However, a robust risk management system should significantly reduce 
physical inspections and face -to-face interactions between officials and traders, as these tend to 
increase the risk of unofficial fees and corruption.   Irrespective of the officially established red, 
yellow, or green channels (for physical inspection, scann ing, or passing straight through, 
respectively) to which imports are directed,  most goods are physically examined at the border to 
compare the values and quantities with the declarations, and Customs orders regularly physical 
examination of goods arriving through the green and yellow channels ". 
 
Question:  Rather than opting for a comprehensive risk -based approach to customs clearance, all 
imports are subject to inspection and most goods are physically examined at the border, regardless 
of the three -tiered risk management system in place. Bearing this in mind,  what is the rationale 
behind physically examining goods that do not pose a risk according to the risk management system 
in place ? 
 
Response:  
The reason is that other regulatory agencies s uch as the FDA are mandated by law to inspect food 
and drugs before final release. In Ghana, most imports are not homogeneous and therefore may 
warrant physical examination of consignment.  
 
Question:  What is the average clearance time for goods ?  
 
Respons e:  
A maximum of two days  
 
Question: Has a comprehensive time release study been undertaken? If not, does Ghana plan to 
commission a comprehensive time release study?  
 
Response:  
A Time Release Study (TRS) has been commissioned. The study will cover the Te ma Port, KIA, Paga 
and Aflao land borders and final report is expected to be published in March 2023.  
 
The GIZ Trade Hub and USAID Ghana Trade & Investment Projects are supporting the GoG to 
undertake the study.  
 
Section 3.1.2, page 36: "Tariffs " 
 
Paragra ph 3.12., page 32 : "In addition to trade taxes, nearly a dozen other taxes and charges are 
levied on imports (and domestic production) of merchandise, a considerable increase since 2014. 
This is not only expensive and inefficient to administer, but conside rably raises the prices of 
consumer goods and the costs of inputs to producers ". 
 WT/TPR/M/427/Add.1  
 
- 14 - 
 
  Question: Could Ghana comment on the compatibility of all these taxes with its multilateral and 
bilateral undertakings, and the Government 's plan to minimize impacts on consumer goods and costs 
of inputs to producers ? 
 
Response:  
The additions have been the A frica Union's (AU)  Levy and the Covid -19 Levy.  
 
Section 3.1.3.2., page 38 : "Excise duties " 
 
Paragraph 3.27., page 38 : "Excise duties are imposed on selected (imported and locally produced) 
products (Table 3.6). The taxation base is the ex -factory price for locally produced goods and the 
duty-inclusive c.i.f. price for imported goods. The excise duty payable on malt drinks, beer, and 
stout, other than indigenou s beer, is determined by the percentage of local raw materials used: the 
higher the local content, the lower the excise tax ". 
 
Question: Could Ghana explain the rationale for different excise duties imposed on imported goods 
compared to locally produced pr oducts ? 
 
Response:  
Generally, the excise duty rates are the same for both imported goods and locally produced goods. 
However, for beers and malt there is a local content policy where the rate is varied based on the 
volume of local products used for manufa cturing.  
 
Section 3.1.3.3., page 39 : "Other taxes and levies " 
Paragraph 3.30.  , page 39 : "In total, these border levies add several percentage points to the 
ECOWAS tariff, depending on the product. Several levies and charges, currently levied on imports, 
may run counter to Articles 6.1 and 6.2 of the TFA. To address these issues, MOTI has formed a 
Technical Working Group on Fees and Charges made up of the principal government entities involved 
in border management and some of the major trade associations. T he recommendations made by 
this group have yet to be published ". 
 
Question:  Could Ghana share the recommendations made by such Technical Working Group on 
Fees and Charges, and how does Ghana intend to address potential inconsistency of the levies and 
charg es vis -à-vis Articles 6.1 and 6.2 of the TFA ? 
 
Response:  
Recommendations by the Fees and Charges Technical Working Group – Improving 
Transparency  
 
Near -term:  
 
• Train MDAs  on Cost -based Accounting with a focus on costing clearance activities only and 
determining the best way to set fees (e.g. fixed, volume -based).  
• Publish the Fees and Charges Amendment Instrument (e.g. LI 2228 of 2016) online, 
consolidating all import and export related charges from all MDAs for easy and open access 
to the trading community.  
• Eliminate customs processing fees and VAT on transit.  
• Bring MDA 's interventions on transit (particularly "unstuffed " transit) in line with the WTO 
TFA's Article  11 an d the RKC 's Standard 20 and Recommended Practice 18 and 21 to 
eliminate all formalities being imposed on transit.  
• Implement a mandatory sample form when MDAs take samples so that each sample taken 
has supporting documentation – form should be attached to the hard sample and the copy 
should be provided to the trader with details on quantities taken.  
 
Medium -term  
 
• Eliminate or reduce revenue -generating ad valorem  levies.  
• Include MDA inspection/certification fees in the single window system so they can be 
itemized on the declaration.  
• Review and eliminate charges that do not correspond to the trader by improving 
transparency. Examples:  WT/TPR/M/427/Add.1  
 
- 15 - 
 
  o GIFF/CUBAG fee that appears on the declaration should not be passed onto the 
trader.  
o IRSTD withholdings should not be applicable for transit.  
o Scanning costs for exporters are transferred to the importers under the CCVR fee.  
o EXIM fees charged to the importer to offset the cost of expo rt-related services.  
• Evaluate ad valorem  fees for single window network usage.  
o Do ad valorem  fees accurately capture the cost of the service versus a fixed fee?  
o Are fees charged to importers used to cover services offered to exporters?  
 
Operational I mprovements  
Near -term  
• Implement Risk Management System to reduce the number of inspections (document and 
physical).  
• Limit face -to-face interactions by relying more on the paperless systems (single window, 
CMS), and limit the freight forwarder/trader 's pres ence to physical examinations only.  
 
Medium -term  
• Consider adding the following functionalities to the single window:  
o Scheduling and notification mechanism for joint inspections, which allows the 
relevant MDAs to know where the inspection is occurring, time, and declaration 
information.  
o Control mechanism that keeps customs from releasing the good until the relevant 
MDAs have signed off on the release.  
 
Equip laboratories at the entry/exit points for common use amongst the MDAs rather than s eparate 
laboratories/equipment for each MDA (understanding that quarantine spaces do require separate 
facilities that may not be shared)  
 
Paragraph 3.42, page 43 : "In 2004, the authorities notified the WTO that Ghana does not operate 
any import licensing s ystem; and it confirmed this in 2009. However, there appear to be a number 
of exceptions whereby imports are in practice subject to quantitative restrictions. For example, a 
ceiling on cement imports was enforced as at 2017 so as to bolster production and domestic value 
addition.  Ghana also continues to apply import permit requirements for poultry products, as a means 
of protecting domestic production (Section 4.1.1.1). " 
 
Question:  While the Secretariat recalls that "In 2004, the authorities notified the WT O that Ghana 
does not operate any import licensing system; and it confirmed this in 2009", could Ghana specify 
the "quantitative restrictions" measures mentioned in this paragraph, in particular for cement 
imports ? 
 
Response:  
Export and Import (Restriction on Importation of Portland Cement) Regulation, 2016 (L.I 2240) 
sections 11 (4) and 12(3)  
• Portland Cement (Bulk): Import Levy equivalent to  0.175%  of Customs FOB value will 
be charged per MT  
 
• Portland Cement (Bagged): A Levy equivalent to  0.35% of Customs FOB value will be 
charged per MT  
The restriction affects only Portland cement.  
 
Paragraph 3.58, page 47 : "A rebate of between 40% and 75% of the normal corporate tax liability 
is granted to eligible companies engaged in exporting part or all production of non -traditional 
products (horticultural products, agricultural products other than cocoa beans, wood products other 
than timber, handicrafts, and locally manufactured goods) ". 
 
Question:  According to the WTO Secretariat information availa ble to Members neither the WTO 
Committee on Agriculture nor the WTO Committee on Subsidies and Countervailing Duties has 
received a notification since, respectively, 2001 and 2004. Could Ghana clarify when it plans to notify 
the export subsidy mentioned in  this paragraph (corporate tax rebate for exporting companies)?  
 WT/TPR/M/427/Add.1  
 
- 16 - 
 
  Response:  
Ghana does not have an export rebate system. It rather has a differential rate of 8% for income 
from export of the non -traditional products indicated above. The rebate system is no t restricted to 
exports. It is location based and applies to all manufacturing whether for domestic consumption or 
export. A manufacturing company cannot enjoy the location incentive and differential rate on exports 
on the same income.  
 
Section 3.3.3, page  54: "Standards and other technical requirements " 
 
Question: Could Ghana specify what is meant by "other technical requirements ?" 
 
Response:  
They are other administrative requirements that regulators add to standards. (Standards cover the 
technical parts) . 
 
Paragraph 3.75, page 55:  "The Ghana Standards Authority (GSA) is responsible for the management 
and coordination of standards development, conformity assessment, and metrology in Ghana, in 
accordance with the Standards Authority Act, 1973. In addition t o standards development and 
dissemination, the GSA certifies products under its product certification scheme ". 
 
Question: Does Ghana 's conformity assessment and certification programme cover a First Party 
Certification i.e. Supplier 's Declaration of Confor mity (SDoC) for the import of a particular product; 
and if so which products such a conformity assessment certification activity is applied? Could further 
information be provided on the Ghana 's product certification scheme in this respect ? 
 
Response:  
The conformity assessment programme does not cover first party certification at present. The 
product certification scheme as exist now (under Type 5 of ISO/IEC1765) is for locally produced 
products. Plans are underway to go into import certifica tion. 
 
Paragraph 3.78, page 55:  "According to the authorities, Ghana primarily adopts international 
standards as national standards, especially ISO, Codex, or IEC norms. International standards are 
generally applied unless found unsuitable. Where no intern ational norms exist, standards from other 
countries are usually used (e.g. from the American Society for Testing and Materials, American 
Concrete Institute, American Society of Mechanical Engineers or European Regional Standards). 
Ghana also develops its o wn standards for indigenous products, such as cassava chips or shea butter. 
Ghana has 3,356 national standards (December 2021). " 
 
Question: Could Ghana clarify if the reference to the "European Regional Standards " here is meant 
a reference to the three European Standards Organi zations: the European Committee for 
Standardization (CEN), the European Committee for Electrotechnical Standardi zation (CENELEC), 
and the European Telecommunications Standards Institute (ETSI ) as the European standards are 
developed through them?  
 
Response:  
Yes, but only through CEN as an organization based on MOU between GSA and CEN.  
 
Paragraph 3.81, page 55: "Since the previous Review in 2014, Ghana submitted 13 notifications to 
the WTO TBT  Committee. These concern mainly cocoa, motor vehicle safety, energy efficiency, 
electrical wiring, and Ghana's conformity assessment and certification programme (Table 2.2). A 
specific trade concern was raised by Canada and the United  States  regarding Gha na's decision to 
base its automotive safety standards exclusively on UN Economic Commission for Europe (UNECE) 
standards without consideration of other international standards.  According to the authorities, 
provision has been made in all mandatory standar ds to allow for equivalent standards. " 
 
Question:  What certificates and markings under the 1958 Agreement of UNECE on vehicle 
homologation does Ghana accept?  
 
Response:  
Ghana accepts ECE type approval; USEPA plus BLUE RIBBON Letter and also Test Reports f rom ISO 
17025 accredited testing facilities.  
 WT/TPR/M/427/Add.1  
 
- 17 - 
 
  Paragraph 3.83, page 56:  "The GSA has inspectors at major customs offices to ensure that imported 
high-risk goods comply with mandatory Ghanaian standards. Under the Destination Inspection 
Scheme, imported high -risk goods must either be accompanied by a certificate of conformity issued 
by an internationally recognized laboratory accredited in the home country, or they will be inspected 
by the GSA. According to the GSA, foreign certificates of conformity and cert ificates of analysis from 
laboratories accredited by internationally recognized accreditation bodies are generally accepted. 
The GSA does not maintain a list of acceptable foreign laboratories but participates in the IECEE -CB 
Scheme; test reports are also verified with reference to the International Laboratory Accreditation 
Cooperation (ILAC) ". 
 
Question:  Are foreign -invested certification bodies and testing laboratories located in Ghana able 
to carry out certification and testing activities (through accred itation)?   
 
Response:  
Yes, foreign -invested certification bodies and testing; laboratories located in Ghana are able to carry 
out certification and testing activities through accreditation to companies that so desire it. Some do 
act on behalf of Ghana Sta ndards Authority to perform these activities. The implementation of the 
approved National Quality Policy will open this up more.  
 
Paragraph 3.110, page 61: "The Public Procurement Act, 2003 (Act 663), as amended by Act 914 in 
2016, governs all procurement of goods, works, and services by ministries and other government 
agencies, public institutions, and SOEs to the extent that they use public funds. Public procurement 
itself is decentralized in Ghana, with over 1,000 to 1,200 procuring entities; each minist ry or public 
institution must establish a procurement unit responsible for preparing procurement plans and 
carrying out procurement activities. " 
 
Question:  Is there any plan for the phasing out of the domestic content requirements set in public 
procurement ? 
 
Response:  
In the Public Procurement Act 2003, (Act 663) as amended, there are no domestic content 
requirements. The Act however specified "Margin of Preference (Section 60 of Act 663 as amended). " 
The objective of the provision is to make local businesses to compete  favourably with their foreign 
counterparts in the supply of goods, works, and services. This provision has not been applied in any 
procurement activity by any Public Entity since the inception of the law.  
 
Question: The new procurement list (4TH EDITION) pertaining to local content and local 
participation in the procurement of goods and services in the mining industry preserved some goods 
and services exclusively for Ghanaians. In this context, reference is made to a 'Strictly Incorporated 
in Ghana ' criteria. How is this defined and how does it compare to the 'incorporated in Ghana ' 
criteria?  
 
Response:  
The Public Procurement Act mandated the Public Procurement Authority to regulate public sector 
procurement activities involving public entities (section 14 of Act 663) as amended.  The minerals 
and mining companies operate in the private sector and are not under the purview of the Public 
Procurement Act as far as they are not dealing with a public entity. Therefore, the Minerals and 
Mining (Local C ontent and Local Participation in procurement of goods and services in the mining 
industry) Regulations, 2020 (L.I. 2431) is to regulate private sector mining companies to procure 
those 41 items from local suppliers and service providers.  
 
Paragraph 3.125,  page 65 : "Ghana's main IPR laws and their coverage are represented in Table 
3.15. Sections 13 and 14 of the Patent Act contain provisions on compulsory licences, but none have 
been granted since 2005. Where required in the public interest or where the man ner of exploitation 
of a patent is determined to be anti -competitive by a judicial or administrative body, the responsible 
Minister may designate a third person or a government agency to exploit the invention. Public 
interest reasons include national secur ity, nutrition, and health, as well as the development of vital 
sectors of the economy. Upon request, courts may also grant compulsory licen ces in the case of 
non-exploitation of a patent for at least three years. In 2005, one compulsory licen ce had been 
granted to a Ghanaian company to produce HIV drugs; no such action occurred in respect of COVID 
19 vaccines ". 
 WT/TPR/M/427/Add.1  
 
- 18 - 
 
  Question:  Table 3.15 provides an overview of IPR protection, 2022, making reference to the 
protection of undisclosed information. Could Ghana prov ide the legal basis for the protection of 
undisclosed information ? 
 
Response:  
Ghana has the legal basis for the protection of undisclosed information, section 5 of the Protection 
Against Unfair Competition Act, 2000 (Act 589) covers undisclosed or secret information.  
 
Paragraph 3.129, page 67: "The IPR regime provides for civil and criminal remedies in case of 
owners' rights infringements by third parties. In principle, IPR is a private right and owners are 
required to enforce their rights. Under the IPR r egimes, Customs can also be notified by rights 
owners at the borders to enforce IPRs when infringing products are sighted or suspected by rights 
owners. The police also assist rights owners who have procured court orders to enforce their rights. 
The copyri ghts office also conducts raids with rights owners and the police enforces rights and 
confiscates pirated works/goods ". 
 
Question: Could Ghana detail the functioning of the custom border enforcement regime. Where are 
rules laid down? Which types of IP righ ts may be invoked by right owners? Do the custom authorities 
also act on their own initiative when suspecting the import of counterfeit goods? Does the regime 
also apply when exporting goods ? 
 
Response:  
Section 28 of the Trademark Act, 2004 (Act 664) cove rs how the Commissioner of the Customs, 
Excise and Preventive Service should be notified or informed. The details of the section are as 
follows;  
 
(1) An informant shall  
• Give the Commissioner notice in writing which shall stipulate;  
i. the number of packages e xpected;  
ii. a description of the goods by marks or other particulars sufficient for identification;  
iii. details of the means of conveyance and expected date of arrival of the goods in the 
country;  
iv. the reasons for which the detention is requested; and  
v. Any other information the Commissioner may require.  
 
• Deposit with the Commissioner such sum of money as the Commissioner may require to cover 
expenses which may be incurred in the examination of goods under this Part.  
 
i. The Commissioner may require security fro m the informant to recover expenses, 
charges, costs and damages incurred in respect of the detention and subsequent 
proceedings  
ii. Failure to provide the security permits the Commissioner to refuse to detain the goods.  
iii. This section applies to transhipped good s and goods in transit  
iv. The notice shall be in the form set out in Schedule 2.  
v. An informant is a person other than a customs officer who has information about an 
offence committed under this Part.  
 
Section 4.2, page 75: "Energy " 
Paragraph 4.15, page 66:  "Under the Planting for Food and Jobs (PFJ) programme, the scope of the 
fertilizer and seed subsidies has been significantly enhanced in recent years, in terms of deliveries, 
crop coverage, and beneficiaries (Table 4.2). MOFA provides subsidized inputs, mai nly fertilizers, 
improved seeds, seedlings, breeding stock, and mechanization services. Eligible farmers have 5 
acres or less and must register with MOFA for the purpose of the PFJ.5 Overall, PFJ crop yields have 
improved considerably in recent years (Tabl e 4.2). Fertilizer use in the PFJ programme increased 
from about 8  kg/ha in 2016 to 20  kg/ha in 2021 ". 
 
Question: Does Ghana plan to continue subsidizing the purchase of fertilizer for farmers? If so, at 
what rate and which types?   
 
Response:  
The Governme nt plans to continue to support the modernization of Agriculture by making inputs 
accessible and affordable to poor and subsistence farmers.  WT/TPR/M/427/Add.1  
 
- 19 - 
 
  Paragraph 4.64., page 76 : "Ghana's energy sector has had severe financial problems, mainly due 
to an excess of bot h electricity generation capacity and contracted gas supplies. The Energy Sector 
Recovery Programme adopted in 2019 seeks to address the oversupply situation and remedy the 
financial problems. Total arrears owed by the Electricity Company of Ghana in 2018 stood at close 
to USD  2.75 billion, of which USD  851 million was owed to the private sector fuel suppliers and 
independent power producers (IPPs); in 2020, Ghana spent over 2% of its GDP to support the 
sector ". 
 
Question: The current moratorium on power pu rchasing agreements for utility scale projects blocks 
investments in the renewable energy space. As part of the Energy Sector Recovery Programme, is 
the government considering incentivizing investments in renewable energy production as a means 
for addressi ng the problem of overcapacity and high level of indebtedness of the energy sector?  
 
Response:  
During the period which the Moratorium has been in force the Power sector of Ghana has seen the 
addition of utility scale solar plants. Specifically, 51  MW Solar plant from Bui Power Authority (BPA) 
(including a 1MW floating solar plant) and 19.5  MW Solar plant from VRA in Lawra and Kaleo all in 
the Northern parts of Ghana. Going forward, BPA would continue to develop its solar program with 
the development o f a 250  MW solar plant.  
 
The RE Policy of Government to increase the penetration of RE 's by 10% is been implemented 
unabated. However, to address the issues of overcapacity and its attendant impact on the 
indebtedness to the sector, the Ministry issued a new policy guideline to guide contracts for the 
addition of additional power capacity.  
 
The new guidelines are as follows:  
i. Take – and – Pay 
ii. No Sovereign or Partial Risk Guarantee, GCSA and PCOA  
iii. No local tax exemptions  
iv. Bank guarantees for liquidity support may be accepted  
v. Cap on the Energy Tariff not exceeding 60 Gh Pesewas per kilowatt hour  
vi. Purchase of Energy only  
 
Paragraph 4.76, page 78 : "At present, most of the oil is exported as crude. The Government seeks 
further integration of the sector into the Ghanaian economy through downstream processing. A new 
Ghanaian content and Ghanaian particip ation policy in the downstream petroleum subsector is 
pending. At present, Ghanaian content provisions are already contained in the various licen ce 
requirements applicable to the downstream petroleum subsectors; the new policy will broaden the 
scope and gi ve guidance to the implementation of the provisions ". 
 
Question:  Could Ghana share indicate a timetable for the possible adoption of a new law on 
Ghanaian content and Ghanaian participation in the downstream oil sub sector ? 
 
Response:  
The adoption of the p olicy on Ghanaian content and Ghanaian participation in the oil downstream 
subsector  was in November, 2021.  
 
The National Petroleum Authority (NPA) issued a directive to all Petroleum Service Providers (PSPs) 
on the approved new Ghanaian Content and Ghanai an Participation Policy. The directive informed 
the PSPs to be guided in future transactions relating to the ownership and operations of businesses 
in the downstream sector.  
 
The NPA Act is currently being amended to include provisions on Ghanaian Content and Ghanaian 
Participation in the downstream sub sector . 
 
Paragraph 4.79, page 79: "The state -owned Tema Oil Refinery Ltd is the major refinery in the 
country with an operating capacity of 45,000 barrels per day, representing 55% of total national 
demand. I t procures, refines, and sells crude oil to Bulk Distribution Companies (BDCs) for onward 
distribution to oil marketing companies. The Ghana Chamber of Bulk Oil Distributors represents the 
interests of the BDCs ". 
 
 WT/TPR/M/427/Add.1  
 
- 20 - 
 
   
Question: Does Ghana intend to process all the gas and oil? If so, is there a timetable?  
 
Response:  
It is the intention of Ghana to process all the oil and gas produced from its fields. Since we do not 
have adequate capacity at the moment, we are developing the necessary infrastructure  to ensure 
that this dream is realized. Plans are underway to construct a second gas processing plant to 
augment our gas processing capacity.  
 
Ghana also intend to establish a petroleum hub of a 20,000 acre of land. This will include three 
refineries, each  with a minimum production capacity of 300,000 barrels per day, five petrochemical 
plants, industrial infrastructure and 10 million cubic meters of storage capability. It is expected to 
cost about US D 60 Billion.  
 
The Petroleum Hub Development Corporation  is already established under the Petroleum Hub 
Development Bill to facilitate the construction of the infrastructure within the hub. The target is to 
have ready by 2030. It is therefore estimated that beyond 2030, Ghana will be processing all its 
crude oi l in country.  
 
Paragraph 4.88, page 80:  "The country's electricity generation mix is mainly based on thermal and 
hydropower, with 2.4% of renewable energy as at the end of 2021. Ghana has excess power 
generating capacity, as a result of the 2014 energy cri sis in Ghana, when the Government contracted 
emergency generation capacity far in excess of national demand. However, domestic power outages 
are common, even in the capital city, because of works on the electricity network, according to the 
authorities ". 
 
Question: How does Ghana see its energy mix progressing? Will gas imports increase or will 
renewable energy be favoured ? 
 
Response:   
Petroleum  
Natural gas will be prioritized as the main fuel for power generation to be able to achieve the energy 
transitio n objectives without severe harm to the economy. Domestic gas will be relied on but if the 
need arises, natural gas will be improved.  
 
Power  
Per renewable energy master plan and the recent update of our National Determine Contribution to 
the UNFCC, we inte nd to increase renewable energy to 10% in the national generation mix by 2030. 
These RE in the generation mix will include solar, wind, mini -hydros.  
All the country targets are outlined in the renewable energy master plan.  WT/TPR/M/427/Add.1  
 
- 21 - 
 
   
The primary strategy is to utilize indigenous natural gas resources as much as possible for power 
generation. Natural gas has been identified as a Transition fuel and it will also play an important role 
in Ghana 's energy mix going forward. The import of more natural gas is envisaged  to augment the 
projected increase in gas demand in the future. Import would be from Pipeline gas through the West 
Africa Gas Pipeline, Nigeria and through LNG import terminals.  
 
Paragraph 4.105, page 84: "Ghana's mining policy is set out in the Minerals a nd Mining Policy, 2014. 
The key policy objectives include diversification of the mineral production base, promotion of local 
value addition (beneficiation, see below), providing financing opportunities for artisanal and small -
scale miners to upgrade their activities, and adoption of the principles of the African Union and the 
Intergovernmental Forum on Mining for promoting good governance and transparency in the 
extractive sector. ' 
 
Question: Could Ghana clarify the local content requirements that have been  introduced to promote 
local value addition in its territory ?  
 
Response:   
Ghana passed a new local content and local participation regulations for the mining industry in 2020. 
This is the Minerals and Mining (Local Content and Local Participation) Regula tions, 2020 (L.I. 2431). 
The new regulations replaced the existing provisions on local content which was contained in the 
Minerals and Mining (General) Regulations, 2012 (L.I. 2173).  
 
One of the key purposes of L.I. 2431 is to achieve and maintain a degree of participation for 
Ghanaians or companies incorporated in Ghana (either foreign -owned or Ghanaian -owned) in the 
mining industry value chain.  
 
The regulations promote joint venture arrangements between Ghanaian and foreign companies in 
areas such a s technical and engineering services, contract underground mining services, contract 
underground drilling operations, geophysical airborne -based survey, insurance/re -insurance 
services and financial services  
 
Question: In the extractive sector, what impact  has the introduction of these measures had on 
European companies? Does the Government intend to introduce new regulations to "foster value 
addition and industrialisation and employment" (3.71 page 50) in Ghana?  
 
WT/TPR/M/427/Add.1  
 
- 22 - 
 
  Response:  
Ghana will continue leveraging o n the TRIMS to drive investments into the extractive sector with the 
view of adding value to natural resources. The Strategic Anchor Initative is a demonstration of 
Ghana 's resolve to build a functional linkage between the extractive sector and key industr ial sectors. 
Regulations in these sectors will focus more on improve the business environment and supporting 
private sector investments.  
  
Paragraph 4.111, page 85: "The Ghana Integrated Aluminium Development Corporation (GIADEC) 
was established (Act 976 o f 2018) to develop and promote an integrated aluminium industry. 
GIADEC was set up with the mandate to exploit the bauxite reserves and allied alumin ium assets, 
including the Ghana Bauxite Company and the Volta Aluminium Company (VALCO) ". 
 
Question:  What a ctions has the Ghana Integrated Aluminium Development Corporation (GIADEC) 
implemented since its establishment in 2018?  
 
Response:  
The mine currently produces approximately One million tonnes of bauxite a year. The bauxite grade 
at the Awaso mine is among  the world 's best deposits of high alumina and low silica bauxite ore. 
Bauxite from Awaso is currently transported to Takoradi port by road for onward export. GIADEC is 
working with the Government of Ghana and its new partner, OPCL, to stabili ze the existing 
operations at Awaso.  
 
GIADEC, in line with its Master Plan, will develop four mining concessions; this will involve  
the expansion of the Awaso mine which is already in operation and the building of three  
additional ones (2 in Nyinahin -Mpasaa so and one in Kyebi).  
 
Ghana currently does not have a bauxite – alumina refinery. All bauxite mined by the Ghana Bauxite 
Company is exported out of the country; with all alumina (refined bauxite) needed by VALCO for its 
operations, being imported. GIADEC in collaboration with its partners will develop, at least, two 
refineries with a combined capacity of 4 -6 million tonnes of alumina (refined bauxite).  
 
i. Project 1 – Expansion of existing Awaso mine and development of a refinery  
 
The Awaso mine has been in e xistence since the 1940s. It currently mines approximately 1 
million metric tonnes per annum of bauxite. In line with our plans to build an Integrated 
Aluminium Industry, the Awaso mine will be expanded to produce 5 million tonnes of bauxite 
annually. The project will also include the construction and operation of a refinery with a 
capacity of approximately 1.6 million tonnes per annum.  
 
ii. Project 2 – Development of a mine at Nyinahin -Mpasaaso and a refinery solution  
 
The selected partner, Rocksure International Limited is currently on -site and has commenced 
drilling and Mineral Resource Estimation works at Mpasaaso. Land Survey (drone flyover), 
reconnaissance, and mobili zation have been completed. The positive economic  impact of the 
activities of Rocksure International Limited even at this preliminary stage is noticeable and 
this includes the creation of jobs for the local youth.  
 
iii. Project 3 – Development of a 2nd mine at Nyinahin -Mpasaaso, a mine at Kibi, and 
constructi on of a refinery  
 
Project 3 will establish a mine in Kyebi, a second mine in the Nyinahin -Mpasaaso area. Each 
mine is expected to produce a minimum of 5 million metric tonnes of bauxite annually. The 
project will also include the construction of a refinery . 
 
iv. Project 4 – VALCO revamp through a partnership with strategic investor  
 
GIADEC, as part of VALCO 's recovery plan, will modernize the aluminium producing plant 
and increase its production capacity to 300,000 metric tonnes a year. Equipment that has 
been used since the 1960s will be upgraded to new and more efficient technology. This 
retrofitting will drive the downstream sector which depends on aluminium as its raw material 
to produce aluminium products.  
 WT/TPR/M/427/Add.1  
 
- 23 - 
 
   
 
Paragraph 1.148, page 98: "Ghana has two main c ommercial seaports, at Tema and Takoradi (Box 
4.2). The Ghana Ports and Harbours Authority (GPHA), an SOE under the Ministry of Transport, 
manages the seaports, as well as various fishing Harbours. The GPHA's role has shifted from a port 
operator to a regu lator, while the operation of port facilities has increasingly been taken over by 
private companies licensed by the GPHA; activities such as stevedoring, freight -forwarding, or cargo 
clearance are regulated but delivered by the private sector. Prices for p ort services rendered to 
shipping lines and consignees at the seaports are determined by the GPHA with government 
approval.  The latest Tariff was published in March 2021. All private port operator charges are 
determined through the published Tariff. " 
 
Question:  We take note of the evolution of the Ghana Ports and Harbours Authority (GPHA) from a 
port operator to a regulator and of the fact that port operation activities have increasingly been 
taken over by private companies licensed by the GPHA . Against th is backdrop, could Ghana further 
clarify the specific ports services for which a licen ce is required? Could Ghana also explain what the 
conditions and the procedures are to obtain the licen ces in question and whether these conditions 
apply to all applicant s equally or whether some distinctions are made between applicants?  
 
Response:  
GPHA  in 2001 commenced the implementation of port policy reforms towards improving port 
performance and productivity. A key aspect of the policy reforms is the expansion of the role of the 
private sector in the management and operations of the ports. The port reforms saw GPHA granting 
concessions and licen ces to the private sector to provide cargo handling services viz. container 
terminals, stevedoring, inland clearance depots (ICDs), shore handling (conventional cargo), dry 
bulk, and tank farms. GPHA has also granted licen ces to private sector operators for the supply of 
dock labo ur and cargo handling equipment and bunkering.  
 
The Public -Private Partnership Act, 2020 (Act 1039) and the Public Financial Management (Public 
Investment Management) Regulations, 2020  (L.I 2411) provide the legal and regulatory framework 
for the granting of concessions and licen ces in the ports. The concessions and licen ces granted to 
port operators are procured as public -private partnership projects.  
  
WT/TPR/M/427/Add.1  
 
- 24 - 
 
  THE UNITED STATES  
1. Page 8, par agraph 14:  The Secretariat report mentions that Ghana ratified the WIPO Marrakesh 
VIP Treaty.  What is the current status of the amendments to the copyright law to implement the 
WIPO Marrakesh VIP Treaty ? 
 
Response:  
Consultative workshops have been held and work on the amendment of the Copyright Act is currently 
ongoing to include the provisions of the treaty into our law.  
 
2. Page 20, paragraph 2.6:  Are there any plans to make the Ghana Gazette publicly available 
online?  
 
Response:  
Yes, there are plans under the e -government project.  
 
3. Page 21, paragraph 2.10:  How exactly does the Public -Private Dialogue mechanism allow for 
input on trade policy?  
 
Response:  
A combination of international best practice and lessons learned from experience in the past has 
informed the need to make the PPD process in Ghana permanent and sustainable.  
 
The key features of the Ghana 's PPD Mechanism is as follows:  
 
• Inclusive Particip ation 
• All Year -Round Consultation and Coordination of Implementation  
• PPD Coordination Committee  
• CEOs Executive Forum  
• Annual Presidential Business Summit  
• Business Compact to be negotiated between Government and Private Sector  
 
In addition to these processes  used in gathering inputs for Trade Policy, the following are also 
employed under the Business Regulatory Reforms Programme:  
 
• E-Register Business Regulations: An online inventory that provides businesses with an easily 
accessible, one -stop repository of up -to-date information on all business regulations (laws, 
directives, procedures, forms and fees) in force in Ghana.  
• Public Consultation Portal: An interactive web portal for centralized public consultation with 
government institutions on gov ernment policies, legal and regulatory reforms.  
• Regulatory Impact Assessment (RIA): An Ex-Ante or Ex-Post assessment of the impacts of 
proposed or existing policies or regulations and to consider other alternatives to achieve 
policy objectives.  
 
Page 22, p aragraph 2.14:   According to Table 2.2 ( "WTO Notifications by Ghana 2014 -22"), Ghana 
has not submitted any notifications to the WTO Committee on Agriculture in the last eight years. 
The United  States  notes that Ghana has in fact not submitted any of the re quired notifications on 
domestic support since 1995, or any of the required annual notifications on export subsidies since 
2000.  
 
4. Please explain what steps Ghana is taking to submit likely overdue notifications in light of the 
Agreement on Agriculture o bligations.  
Response:  
Ghana is in the process of establishing an inter -institutional notification mechanism that would 
facilitate the effective transmittal of notifications to the WTO Secretariat.  
 
As part of this process, on 23rd May, 2022, Ghana submit ted notifications of category commitments 
and requested for extension of definitive dates in accordance with Article  15 and 16 of the WTO 
Trade Facilitation Agreement.   
 WT/TPR/M/427/Add.1  
 
- 25 - 
 
  5. When does Ghana anticipate submitting its overdue notifications ? 
Response:  
As part of the inter -institutional mechanism, a Technical Working Group has been constituted to 
develop a work programme for submitting all over due notifications to the WTO.   
 
6. Page 29, paragraph 3.8:  The Secretariat report mentions Ghana h as implemented the 
WTO Agreement  on Customs Valuation since April 2000 (Customs Act, 2015 (Act 891)). In 
accordance with the WTO Customs Valuation Agreement, Ghana is required to notify the WTO 
Committee on Customs Valuation of its national customs valuati on legislation and reply to a standard 
set of 15 questions known as the Checklist of Issues. When will Ghana present these two notifications 
to the WTO CCV ? 
 
Response:  
The statement as captured in the report is correct. The Customs Act, 2015 (ACT 891) is yet to be 
notified to the WTO. The Customs Authority in Ghana is working closely with the Ministry of Trade 
and Industry (MOTI) that is responsible for all our notifications, to fulfil this requirement.  
 
However, the delay is from our effects to further amend this Act to corrected gaps that have been 
detected in the law. A review committee is in place, their review is progressing steadily, as soon as 
they are done, it will be taken through the amendment pr ocess to the Parliament of Ghana for 
approval. The necessary notification will be done thereafter, and the checklist of issues answered as 
we please.  
 
Page 30, section 3.1.1.2:  In the past, Ghana has administered multiple "single windows " under 
different  government entities for custom purposes.   
 
7. How many "single windows" is Ghana currently operating?  Please identify all the customs -related 
entities that are administering their own "single window " for.   
 
 
Response:  
Ghana now has only one single window for Customs Operations. We have ceased to operate multiple 
single windows. We have only Integrated Customs Management System (ICUMS)  
 
8. How does Ghana plan on combining multiple single windows?  
Response:  
As from 1  June 2020, the Government o f Ghana, adopted the ICUMS, which is an end -to-end system 
for all Customs operations.  
 
Page 31, section 3.1.1.4 and page 90, section 4.4.3: Ghana 's current practice with regard to 
the customs valuation procedures used for the importation of used vehicles w as not described in 
either the Ghana Government or Secretariat reports.  Greater transparency of these procedures is 
needed to assess their compliance with the Customs Valuation Agreement.  
 
9. Is customs valuation for used autos based on the transaction v alue for the sale of the good as 
agreed between the exporter and importer ?  
Response:  
Generally, valuation of used good as per Customs Valuation Agreement has not been emphasized 
on, so also used Autos as we have them in Chapter 87 of our Tariff. Neverthe less, they form a good 
percentage of our imports for very good reasons. Valuation of used Autos imported into Ghana is 
governed by the Customs Act, 2015, Act 891 Section 55 -61.  
 
We apply depreciations on the researched values using the VIN on the said veh icles as per the age 
of the vehicle involved for the sake of equity and fairness. This valuation method was presented to 
the Technical Committee on Customs Valuation (TCCV) in Brussels in the 90s and was well received. 
Also, it is one of the methods recomm ended in the Valuation Compendium for used autos.   
 
10. Is the procedure that importers need to use as the basis for customs valuation for used autos a 
VIN-based reference price system?   
 WT/TPR/M/427/Add.1  
 
- 26 - 
 
  Response:   
VIN is very important in determining the age of the vehicle, the country of manufacture, the plant 
of manufacture, the value of vehicle, unique identity and other important information needed on the 
vehicle.  
 
11. What is the purpose of the Vehicle Identification Number -based calculator on the Integrated 
Customs (ICUMS) website at: 
https://external.unipassghana.com/cl/tm/tax/selectUsedVehicleTaxCalculate.do?decorator=p opup
&MENU_ID=IIM01S03V02 ?  
 
 
Response:  
This site can help a potential importer of a vehicle to have a fair assessment of any vehicle they 
intend to import into Ghana.  
 
12. Are the values generated by the calculator a basis in any way for customs valuation  of used 
vehicles?   
Response:  
To a large extent they give an indication as to how much duties and taxes the vehicle may attract if 
everything is done properly. However, there may be variation if important features (special) on the 
vehicle are left out an d detected on arrival. Also, the prevailing exchange rate may also affect the 
total value calculated.  
 
13. Please explain whether procedures are in place calling for benchmark pricing for used autos and 
what those procedures are and their objective.  
a. Does Ghanaian customs originally apply an age discount (or benchmark or 
depreciation) to the total tax estimated by the ICUMs system? What are those 
respective rates for vehicles that are 0 -6 months old, 6 months to 1.5 years old, 1.5 
to 2.5 years old, 2.5 to 5  years old, and more than five years old ?  
Response:  
Customs Act, 2015, Act 891 applies age depreciation hence the months and the years stated in the 
law. Besides that, Government of Ghana, is applying a discount on the determined Home Delivery 
Value (HDV ) of the vehicle to give some relief to the taxpayer, before the taxes and duties are 
calculated.  
 
b. Was any discount or benchmark recently reduced, and if so, to what rates ?  
 
Response:  
Yes, the discount on the HDV  has reduced from 30% to 10%  
 
 
c. After any benchmark procedure, is there a policy or practice to add back penalties 
according to vehicle age to arrive at the final customs value for assessing tariffs and 
other duties and charges?   
 
Response:  
No, the HDV is  determined, discounted before duties taxes are calculated as well as the penalties.  
 
d. How do these procedures relate to the Penalty on Imported Vehicles over 10 years 
that is listed in the Other Duties and Charges list in the Secretariat report (Table 
3.7)? 
Response:   
Government policy is that any vehicle above 10 years old will attract an over age penalty. These 
penalties are graduated as per the age and type of the vehicle.  Bigger trucks and other commercial 
vehicle by types will obviously att ract lesser penalties by figures than the smaller vehicles.  
 
e. Please explain in detail how the penalty works.  
 
Response:  
Penalties are graduated per the age and make of the vehicle. Saloon and light vehicle has made to 
pay the full penalty rate whilst tru cks, buses and heavy duty vehicles pay relatively lesser rates.  
 WT/TPR/M/427/Add.1  
 
- 27 - 
 
  f.  When does Ghana plan to notify all of these procedures to the CCV ?   
Response:  
Ghana is in the process of establishing an inter -institutional notification mechanism that would 
facilitate the effective transmittal of notifications to the WTO Secretariat.  
 
As part of the inter -institutional mechanism, a Technical Working Group has bee n constituted to 
develop a work programme for submitting all over due notifications to the WTO.   
 
Page 36, section 3.1.2.3 and page 38, section 3.1.3: We note that Ghana has bound "other 
duties and charges " at zero on non -agricultural goods and most agric ultural goods.  However, as the 
Secretariat report details, "Ghana collects numerous duties and charges on imports in addition to 
the customs tariff ". These other duties and charges (ODCs) have proliferated in recent years, in 
particular, creating a comple x environment for exporters to Ghana and form a concerning precedent, 
especially given Ghana 's zero binding commitment and its further commitments in Articles 6.1 and 
6.2 of the Trade Facilitation Agreement (TFA).  The cumulative effect of these taxes, dut ies, and 
charges substantially increases the cost of trading for exporters to Ghana as well as importers in 
Ghana.  We understand from traders that, ultimately, these costs are usually passed to consumers 
in Ghana. These include taxes and levies such as th e VAT, excise, environmental tax (2013), African 
Union levy (2017), National Health Insurance Levy (2021), Covid recover levy (2021), Education 
Fund (2018), Sanitation and Pollution Levy (2021), energy sector recovery levy (2021), energy debt 
recovery levy  (2021), energy fund levy (2021), special petroleum tax (2021). They also include fees 
and charges such as the Processing Fee (2002), Destination Inspection Fee and ICUMS charge 
(2020).  
 
14. Please comment on Ghana 's plans to bring its ODCs into conformit y with its ODC and TFA 
obligations .   
Response:  
All duties, taxes and levies collected by Customs are backed by various legislations as part of 
government policies. Customs is obliged to implement all those policies. If government policy 
changes, we shall  comply by it accordingly.  
 
15. Page 39, table 3.7: Do levies on imported goods listed in table 3.7 of the Secretariat report, 
such as the ECOWAS Levy, Ghana EXIM Bank Levy, African Union Levy, National Health Levy, 
COVID‑19 Health Recovery Levy, and Ghana Education Fund Levy, apply to imports of agricultural 
products as well as non -agricultural products ? 
 
Response:  
They do apply unless the Act that imposes these levies exempt them specifically.  
 
16. Page 43, section 3.1.5 and page 88, paragraph 4.122:  Ghana 's expansion of its policy of 
imposing full import bans on certain pharmaceuticals as an import substitution policy is of concern. 
The increase in the number of products affected from 14 to 49 in the reporting period is discouraging.  
There appears to be no  scientific basis for these bans. Could Ghana elaborate on the rationale behind 
them?  
 
Response:   
This restriction is in compliance with the A frica Union's (AU's)  Pharmaceutical Manufacturing Plan for 
Africa which aspires to strengthen Africa 's ability to provide easily accessible pharmaceuticals across 
all essential medicines to contribute to improving health outcomes of people, especially the poor and 
vulnerable.  
 
17. Page 44, paragraph 3.42:   The Secretariat report states that  Ghana continues to apply i mport 
permit requirements for poultry products, as a means of protecting domestic  production.  
G/LIC/N/3/GHA/4 of 2009, which was Ghana's last notification to the Committee on Import 
Licensing, indicated that the information in the prior notification (G/LI C/N/3/GHA/3 of 2004) was 
still valid, and that notification claimed that Ghana does not operate any import licensing systems.  
• Please provide a website where trading partners can find information of Ghana 's import 
licensing application procedures.  
 
Response:  
Ghana does not operate an import licen ce system for the importation of goods. However, in order 
to protect human and animal live, importers of poultry products may need prior approval from the WT/TPR/M/427/Add.1  
 
- 28 - 
 
  Minister in charge of agriculture. The permit is gra nted based on the advice of the Veterinary Services 
Directorate of the Ministry. The information on the requirement can be accessed on the Ministry of 
Food and Agriculture 's website at http://mofa.gov.gh/site/   
 
Requirements for imports of poultry products to Ghana  
All importers must register with the VETERINARY SERVICES DIRECTORATE yearly.  
All importers must apply to MINISTRY OF FOOD AND AGRICULTURE for import approval.  
All importers must apply to the VETERINARY SER VICE DIRECTORATE through the ICUMS for 
VETERINARY IMPORT APPROVAL upon arrival of the products.  
 
Requirements for import permit from Veterinary Services Directorate  
 
Documents required from exporting country  
1. Veterinary Health Certificate (original) duly co mpleted in English and endorsed by an official 
Veterinarian (state Veterinarian) in the exporting country.  
 
2. The Veterinary Health Certificate must satisfy/attest to the following requirements:  
 
• The premises or area from which the animals /poultry originate are not under any 
disease restrictions according to OIE standards  
• The meat described was obtained from poultry:  
(a) found to be free of clinical signs of infectious or contagious diseases to which the 
species is susceptible  
(b) hatched, reared an d slaughtered in the exporting country.  
(c) originating from flocks not slaughtered to control or eradicate a disease  
 
● the meat was derived from birds, which come from establishment that have been regularly 
monitored for the presence of Salmonella spp an d no evidence of Salmonella Enteritidis and 
Salmonella Typhimurium has been found on routine bacteriological culture  
 
● the meat was derived from poultry slaughtered and the meat handled/cut/processed and 
packed, at an abattoir and cutting plant under the supervision of government veterinarian  
 
● the meat was bacteriologically tested and found to be free (absent) from Salmonella  
 
The average timeframe for processing of import permits that meet the above requirements is 6 days 
maximum. It can be less dependi ng on the time and day of submission of application.  
 
18. When does Ghana plan to notify the Committee on Import Licensing of its import permit 
requirements for poultry?  
 
Response:  
Ghana is in the process of establishing an inter-institutional notification mechanism that would 
facilitate the effective transmittal of notifications to the WTO Secretariat.   
 
Page 44, paragraph 3.45:   The Secretariat Report identifies "other ongoing investigations " 
involving iron and steel produc ts, biscuits, poultry products, and ceramic tiles that are at various 
stages in the process.  Upon review of Ghana 's most recent notification, the time period covered 
was January – June 2021.  Therefore:  
 
19. Please reply whether these investigations were initiated during the January – June 2021 period.  
If so, please state when an updated notification will be made to reflect developments (both initiation 
and post -initiation) in the other ongoing investigations.  
 
Response:  
No. Update to be provided in the semi-annual notification requirements.  
 
20. If the ongoing investigations were initiated during the July – December 2021 period, please 
identify when a notification reflecting the activity during this period will be submitted to the 
Committee on Anti-Dumping Practices for review.  
 WT/TPR/M/427/Add.1  
 
- 29 - 
 
  Response:  
Update to be provided in the semi -annual notifications.  
21. Additionally, please clarify whether the official gazette on which Ghana publishes information 
about ongoing and new trade remedy cases or measures is accessible online via the Ghana 
International Trade Commission website, and provide the on line address needed to access any such 
information.  
 
Response:  
Trade remedy cases are published on the GITC website, national gazette and the nationwide d aily 
newspaper. This is a legal requirement for the GITC.  
 
22. Page 44, paragraph 3.46:  This paragraph describes Ghana's trade remedy legislation 
notifications (G/ADP/N/1/GHA/2 – G/SCM/N/1/GHA/2 – G/SG/N/1/GHA/2) to the WTO.  While Ghana 
provided respons es to the initial questions posed by the United  States  (G/ADP/Q1/GHA/2 – 
G/SCM/Q1/GHA/2 – G/SG/Q1/GHA/2) regarding these notifications, Ghana has not yet provided 
responses to the follow -up questions from the United  States  (G/ADP/Q1/GHA/3 – G/SCM/Q1/GHA/3 
– G/SG/Q1/GHA/3), which were circulated on 15  March  2021.  When will Ghana provide responses 
to the follow -up questions from the United  States ? 
 
Response:  
By the end of August, 2022.  
 
23. Page 47, paragraph 3.58:  This paragraph details a tax rebate to eligible companies exporting 
wood products, handicrafts, and locally manufactured goods.  Please explain how this program is 
consistent with Article  3 of the SCM agreement.  
 
Response:  
These incentives are not given b ased on upon export performance within the meaning of 
Article  3.1(a) (commonly referred to as export subsidies).  They are also not contingent upon the 
use of domestic over imported goods within the meaning of the SCM  Agreement . Additionally, these 
are not  import substitution subsidies 3.1(b) (commonly referred to as import substitution subsidies). 
These incentives also do not present any adverse effects as stipulated in Article  5 of the SCM.  
 
23. Page 47, paragraphs 3.58 through 3.61:  The Secretariat report mentions a number of 
programs that might be export -contingent, including those administered by GEXIM, which the report 
also indicates have not been notified to the WTO. We note that in the la st TPR for Ghana, Ghana 
committed to satisfying its notification obligations, including under the Subsidies Agreement.2  Will 
Ghana recommit to submitting notification of these export subsidies as soon as possible, pursuant 
to the requirements specified i n Article  25 of the Subsidies Agreement?  
 
Response:  
Yes, Ghana recommits to submitting these notifications that are export -contingent.   
 
Page 47, paragraph 3.59:   According to the Secretariat report, Ghana Export -Import Bank Act of 
2016 (Act 911) establi shed GEXIM as a successor of the Export, Trade, Agricultural and Industrial 
Development Fund. The objectives of GEXIM include the support and development, directly or 
indirectly, of trade between Ghana and other countries through export financing.  
 
24. Please explain whether GEXIM provides export financing support for the export of agricultural 
products.    
 
Response:  
Yes! The mandate of the Bank as enshrined in Act 2016 (Act 911) allows for the bank to provide 
support to any economic production activities including agricultural production and processing meant 
for export.  
 
25. If so, please provide a description of the program(s).  
 
 
2 See Minutes of the Meeting, WT/TPR/M/298/Add.1 (25  July 2014), pp.51 -52. WT/TPR/M/427/Add.1  
 
- 30 - 
 
  Response:  
The Bank's focus is on improving agricultural raw material base to meet the demand of processing  
facilities to meet export demands of value -added agricultural products. Consequently, the Bank 
provides credit facilities to applicants operating in the agriculture sector who meet the Bank's 
eligibility requirements.  
 
26. Page 48, paragraphs 3.63 through  3.65:  According to the Secretariat report, Ghana 
currently has four designated Free Zones, as well as 186 active FZ enterprise/free points, in which 
a number of tax and other incentives are available to participating companies, none of which have 
been no tified to the WTO.  We note that Ghana previously committed to making the requisite 
notification of these subsidies.  Will Ghana recommit to submitting, at the earliest possible time, 
notification of these subsidies pursuant to obligations under Article  25 of the Subsidies Agreement?  
 
Response:  
Yes, Ghana recommits to submitting a notification of tax and other incentives provided for under the 
Ghana Free Zones Act.  
 
Page 48, paragraph 3.65:  This paragraph details a 100 % exemption from corporate tax on pro fits 
for FZ enterprises.   
27. To be an FZ enterprise, must the enterprise demonstrate that it is exporting goods from Ghana ?   
 
Response:  
To be eligible for a free zone status, companies are required to show proof that they have done their 
market survey a nd have potential agents in the international market with whom they have signed 
MOUs with, who will import their products. Once the licen ce is issued, free zone enterprises are 
required to export 70% of their annual production.  
 
28. If so, please explain h ow this program is consistent with Article  3 of the SCM agreement.  
 
Response:  
These incentives are not given based on upon export performance within the meaning of 
Article  3.1(a) (commonly referred to as export subsidies).  They are also not contingent upon the 
use of domestic over imported goods within the meaning of the SCM  Agreement . Additionally, these 
are not import substitution subsidies 3.1(b) (commonly referred to as  import substitution subsidies).  
 
These incentives also do not present any adverse effects as stipulated in Article  5 of the SCM.  
 
29. Page 50, Paragraph 3.69:  According to the Secretariat report, the Ghana Investment 
Promotion Centre has compiled an Incentives Directory (2020) listing various tax and duty 
incentives, some of which are conditional on exportation, and none of which have been notified to 
the WTO.  Consistent with Ghana 's previous commitments to notify such subsidies, will Gha na 
recommit to submitting, at the earliest possible time, notification of these subsidies pursuant to 
obligations under Article  25 of the Subsidies Agreement?  
 
Response:  
The aim of the incentives directory is to have all investment incentives in one docum ent for the 
benefit of the investors. Following the publication, the Ministry of Finance submitted an investment 
incentive bill parliament to streamline the granting of tax incentives in the country.  
 
When it is passed into law by Parliament, the director y will be updated to include the relevant 
provisions in the law.   
 
Page 50, Paragraph 3.71:  The Secretariat report notes that Ghana has several local content 
requirements that have not been notified to the WTO Committee on Trade -Related Investment 
Measures.  
 
30. Does Ghana have any intention of notifying these requirements?  
 
Response:  
Yes 
 WT/TPR/M/427/Add.1  
 
- 31 - 
 
  31. Does Ghana have any plans to review these requirements and remove ones which may not be 
consistent with Ghana 's TRIMs obligations?  
Response:  
Yes 
 
32. Page 51, paragraph 3.78:  Ghana 's authorities state that they primarily adopt international 
standards. C an the authorities describe the methodology used by Ghana to identify and select those 
international standards?   
 
Response:  
The GSA on an annual basis engages its stakeholders to provide the Authority with their specific 
needs for standards. Proposals are then submitted to the Standards Policy and Strategy Committee 
for review and approval. The committee then prioritizes standards to be developed based on urgency 
of need, impact especially with respect to health and safety, trade facilitation, etc.  
 
Approved standards need are then communicated to relevant National Technical Committees who in 
following the WTO Good Standardization Practices will check first for availability of suitable 
international standards for adoption.   
 
33. Page 51, Paragraph 3.78:  The Secretariat report  notes that Ghana develops its own standards 
for indigenous products and that Ghana currently has 3,356 nati onal standards as of December 
2021.  Please clarify whether these 3,356 national standards are those developed for its indigenous 
products.  If not, please breakdown approximately how many of these national standards are based 
on existing international sta ndards?    
 
Response:  
Currently, Ghana has 826 indigenous standards and 2,290 identical adopted standards. The 
difference is accounted for as withdrawals.  
 
34. Page 51, paragraph 3.80:   The Secretariat report notes that the approval and implementation 
of a National Quality Policy would streamline the activities of the key stakeholders. Does Ghana plan 
to develop a National Quality Policy?  If so, what is the status of such plan?  
 
Response:  
Yes, the NQP is already developed and approved in May 2022. National Quality Infrastructure is 
being established for its implementation.  
 
35. Page 51, paragraph 3.81:   The Secretariat report indicates that Ghana has only submitted 13 
notificatio ns to the WTO TBT Committee since 2014. Does this mean that most standards remain 
voluntary and are not referenced in technical regulations?   
 
Response:  
Many Standards are enforced by specific Regulatory bodies but were not notified to the WTO, as 
Ghana i s now catching on to the relevance of this process. Many are referenced, or adopted wholly 
or partially in guidelines, requirements and regulations.   
 
Page 51, paragraph 3.81:  Ghana notes that provisions have been made in all mandatory 
standards to allow  for equivalent standards. However, we 've heard concerns from U S industry that 
this may not be the case in all cases – specifically the autos standard that 's mentioned in the report.  
 
36. Can Ghana clarify what it means by 'equivalent standards ' and what provisions were made to 
allow for those standards?   
 
Response:  
Equivalent Standards to published Ghana Standards, whether developed indigenously or adopted, 
refer to non -Ghana Standards to which compliance is deemed equal to compliance to the Gh ana 
Standard. For the automotive industry, ECE Standards were adopted identically and provision made 
in the Annexes to a list of US FMVSS standards to which compliance is deemed equal to compliance 
to the adopted ECE Standards. In other standards equivalen t test methods from ASTM, UOP or ISO 
may be permitted for a particular parameter or parameters.  
 WT/TPR/M/427/Add.1  
 
- 32 - 
 
  37. How does Ghana determine which international standards are equivalent?  
 
Response:  
Such equivalence is determined by National Technical Committees responsible for the development 
of standards in their respective fields.  
 
38. Page 52, paragraph 3.83:  The Secretariat report notes that GSA has inspectors at major 
customs offices to ensure that imported high -risk goods comply with mandatory Ghanaian standards. 
Is there a publicly available list of such mandatory Ghanaian standards?  
 
Response:  
No, Stakehol ders currently will have to check with the relevant regulator. It is the general product 
category of high -risk goods inspected by the Ghana Standards Authority that is publicly available on 
https:// www.gsa.gov.gh/import -inspection/ . This was however modified by the Vice President of 
Ghana with Food, drinks, pharmaceutical, cosmetics now being inspected by the FDA.  
 
Page 52, paragraph 3.83:  According to the GSA, foreign certificates of conformity an d certificates 
of analysis from laboratories accredited by internationally recognized accreditation bodies are 
generally accepted.  
 
39. Could Ghana provide examples of instances when certificates of conformity and certificates of 
analysis from laboratories  accredited by internationally recognized accreditation bodies were not 
accepted by Ghana authorities?   
Response:  
Certificates of conformity and certificates of analysis from accredited laboratories are generally 
accepted by the GSA.  
 
40. What reasons were given in those instances?  
Response:  
The ONLY exemptions are CoC 's/CoA 's provided for the following high -risk goods namely electrical 
cables, LPG cylinders, lubricants, compact fluorescent lamps, steel products namely reinforced bars 
and steel sheets, & fertilizer. It is for the reason that they have been classified as high -risk goods 
and Ghana had major safety and quality concerns on these.  
 
Page 53, paragraph 3.86:  The Secretariat report states, "Since the previous Review, Ghana has 
submitted nine SPS notifications (including addenda). No specific trade concerns regarding Ghana's 
SPS measures were raised in the SPS Committee ".   
 
41. What public consultations mechanisms exist to provide opportunities for public -private 
engagement ?   
Response:  
• Training/Meetings  
• SPS inquiry point  
• Workshops  
 
42. Given the variety of agencies involved in SPS  Agreement  implementation, what internal 
coordination mechanisms has Ghana developed to ensure coherent policy development among the 
Ministries and agencies ?   
Response:  
o The use of SPS international regulations and agreements  
o SPS Committee  
 
43. How is an SPS policy proposal or draft SPS measure shared with the public ?   
Response:  
• It is shared through meetings and workshops for input and validation  
• Draft documents are sometimes sent to the related public agencies to provide their 
inputs  
 
44. What opportunities have be en established to allow the public to provide feedback into the 
government and have their views taken into account prior to finalization?  
 WT/TPR/M/427/Add.1  
 
- 33 - 
 
  Response:  
• The use of communication media (i.e. Email, radio, website etc.)  
• Calls, meetings, workshops  
• Memoranda to parliament as feedback to the government through its regulating 
agencies as the views are taken into consideration for finalization  
 
45. Page 53, paragraph 3.88:  The Secretariat report references USAID's SPS report finding on 
fees. While it i s positive to see this issue mentioned, it appears to circumscribe the value of the 
report 's findings to just that one finding. Would Ghana consider addressing the other findings 
documented throughout the USAID SPS report?  
 
Response:  
Yes, we are open to addressing the other findings within the SPS framework  
 
46. Page 55, paragraph 3.105:   The Secretariat 's Report states that Ghana last notified the WTO 
in 2004 of the state trading enterprise status.  Please advise when Ghana will make its catch -up 
notific ations to cover the period 2004 -present, recognizing that there is a biennial requirement to 
make such notifications.  
 
Response:  
Ghana is in the process of establishing an inter -institutional notification mechanism that would 
facilitate the effective transmittal of notifications to the WTO Secretariat.  
 
As part of this process, on 23rd May, 2022, Ghana submitted notifications of category commitments 
and requested for extension of definitive dates in accordance with Article  15 and 16 of the WTO 
Trade Facilitation Agreement.   
 
Page 55, paragraph 3.105:   The Secretariat 's Report also iden tifies at least one entity, the Ghana 
Cocoa Board that exercises at export monopoly.  Please reply to the following:  
 
47. Please identify all enterprises that have and/or exercise import or export monopolies.   
Response:  
Currently, it is only the Ghana Coc oa Board that is allowed to export raw cocoa beans.  
 
48. Please identify all enterprises that have and/or exercise import or export special rights or 
privileges . 
Response:  
Currently, it is only the Ghana Cocoa Board that export raw cocoa beans. No Compan y exercises 
import special rights or privileges.  
 
49. For each entity, please explain why such enterprises have not been notified as state trading 
enterprises, recognizing the working definition of state trading enterprises as "Governmental and 
non-govern mental enterprises, including marketing boards, which have been granted exclusive or 
special rights and privileges , including statutory or constitutional powers, in the exercise of which 
they influence through their purchases or sales the level or directio n of imports or exports " (emphasis 
added).  
50. Page 55, paragraph 3.106:  What actions is the government of Ghana taking to address the 
inefficiencies identified by the Secretariat report in its state -owned sector?    
 
Response:  
The foremost objective of SIGA per section 3 of Act 990 is to promote within the framework of 
Government policy, the efficient or where applicable profitable operations of specified entities. This 
SIGA does through its performance monitoring and contract system as prov ided for in the Public 
Financial Management Regulation LI 2873, section 196(2):  
 
The performance compact shall specify the financial targets and other operational indicators and 
targets to be achieved by the public corporation or state -owned enterprises du ring the financial year.  
 
 
 
 WT/TPR/M/427/Add.1  
 
- 34 - 
 
  Page 55, paragraph 3.107:  
 
51. What percentage ownership does the government of Ghana maintain in the 42 joint venture 
companies?   
Response:  
LIST OF JVCs and Government 's Percentage Shareholdings  
NO. COMPANY  EQUITY SHARES HELD BY THE 
STATE (%)  
1 Agricultural Development Bank  32.3%  
2 Accra Abattoir Company Limited  32.8%  
3 Cocoa Processing Company Limited  48.4%  
4 Ghana Oil Company Limited  34.2%  
5 Metro Mass Transit Limited  45.0%  
6 Inter-City STC Coaches Limited  20.0%  
7 National Investment Bank Limited  97.2%  
8 SIC Insurance Company Limited  40.0%  
9 SIC Life Company Limited  80.0%  
10 Twifo Oil Palm Plantations Limited  40.0%  
11 Benso Oil Palm Plantation  0.4%  
12 Abosso Goldfields Limited  10.0%  
13 African Reinsurance Corporation  0.4%  
14 AngloGold Ashanti Limited  0.04%  
15 AngloGold Ashanti Iduapriem  10.00%  
16 Asanko Gold Ghana Limited  10.00%  
17 GCB Bank Limited  21.4%  
18 GHACEM Limited  5.0%  
19 Savannah Cement Company Limited  10.0%  
20 Ghana Libyan Arab Holding Company Limited  40.0%  
21 Ghana Agro -Food Company Limited  25.0%  
22 Ghana Women's Fund Company Limited  67.5%  
23 Ghana Manganese Company Limited  10.0%  
24 Ghana Rubber Estates Limited  26.7%  
25 Ghana Smart City Limited  40.0%  
26 Kinross Mining (Chirano Gold Mines Limited)  10.0%  
27 Adamus Resources Limited  10.0%  
28 Kumasi Abbatoir Company Limited  41.0%  
29 Newmont Ghana Gold Limited  10.0%  
30 FGR (Bogoso/Prestea) Limited  10.0%  
31 Perseus Mining (Ghana) Limited  10.0%  
32 Prairie Volta Limited  30.0%  
33 Produce Buying Company Limited  36.7%  
34 Shelter Afrique  10.2%  
35 Standard Chartered Bank Ghana Limited  0.1%  
36 Ghana Telecommunications Company Limited  30.0%  
37 Golden Star(Wassa) Limited  10.0%  
38 Goldfields Ghana Limited( Tarkwa)  10.0%  
39 Goldfields Aboso  10.0%  WT/TPR/M/427/Add.1  
 
- 35 - 
 
  LIST OF JVCs and Government 's Percentage Shareholdings  
NO. COMPANY  EQUITY SHARES HELD BY THE 
STATE (%)  
40 Gold Recovery Ghana Limited  10.0%  
41 Med Mining Limited  10.0%  
42 Mensin Gold Bibiani  Limited  10.0%  
43 Noble Gold Bibiani Limited  10.0%  
44 Oware Mines Limted  10.0%  
45 Asante Gold Corporation  10.0%  
46 Prestea Sankofa  10.0%  
  
52. What distinguishes a state entity and a state -owned enterprise under Ghana 's law?    
Response:  
Other State entity " means an entity (a) other than a State -owned enterprise or joint venture 
company in which the State has an interest; and (b) declared as a specified entity by the Minister in 
accordance with section 32.  
 
Section 32. (1) Each specified entity shall submit to the Authority without delay, information, data, 
statements, and reports required in the form and manner determined by the Authority. (2) For the 
purpose of subsection (1), a specified entity shall submit to the Authority, complete and accurate 
informati on, data, statements, and reports.  
 
"State -owned enterprise " means an entity whether incorporated or not under the Companies Act, 
1963 (Act 179) whose shares are wholly held or controlled by Government.  
 
53. Why does SIGA not have authority to divest share s of state entities?  
Response:  
Though SIGA has the mandate to acquire, receive, hold and administer or dispose of shares of the 
State in state -owned enterprises and joint venture companies as per section 3c of the SIGA Act, Act 
990. The power to carry out  this mandate requires the approval of the cabinet through the Ministry 
of Finance per the following sections under Section 4 of the SIGA Act, Act 990:  
(k) Co ordinate  the sale or acquisition of the State interests in specified entities and advise the 
Minister accordingly.  
 
(l) Assist the Minister responsible for Finance to oversee the sale or acquisition of the State 's 
interests in specified entities.  
 
Page 55, paragraph 3.108 and table 3.12:  
 
54.  Has the government of Ghana taken action to offset losses in the state -owned sector?   
Response:  
Through efforts of SIGA, government is taking the following actions to remedy the losses incurred 
by SOEs:  
i. Restructuring of 50 SOEs in the short to medium -term. This is being supported by the World 
Bank and other deve lopment partners through the World Bank 's Public Financial 
Management for Service Delivery PforR Program.  
ii. Listing of selected SOEs on the Ghana stock exchange to enhance corporate governance 
practices, improve efficiency, profitability and provide access l ong-term capital.  
iii. SIGA's effective monitoring measures like the performance contract system would ensure 
that SOEs meet their annual performance targets and agreed KPIs hence reducing losses in 
the medium to long -term.  
iv. External oversight role performed by the Parliamentary committee on Employment, Social 
Welfare and State Enterprises as well as the Ministry of Public Enterprises would ensure 
profitability, efficiency and effective running of SOEs.  
 
55. Is the government providing grants, equity, loans, or other forms of support to its state -owned 
and invested enterprises ? WT/TPR/M/427/Add.1  
 
- 36 - 
 
  Response:  
YES. However, government intends to pursue the following strategies to reduce SOEs fiscal exposure 
to the state:  
 
i. The World Bank 's Public Financial Management for Serv ice Delivery PforR Program (2022 -
2026) provides Disbursement Linked Indicators which includes a requirement to reduce Net -
transfers from the state to the SOE sector by a percentage point on an annual basis.  
ii. As a precondition for SOEs to benefit from State support, SOEs are expected to be profitable 
and compliant with their reporting requirements to the State.  
iii. To prepare SOEs to list on the capital market and raise long -term capital will improve on 
efficiency, enhance corporate governance and reduce SOE sect or dependency on 
government support.  
 
56. Page 57, section 3.3.7:  Thirty -five WTO members participate in the WTO  Agreement  on 
Government Procurement (GPA) as observers, including Côte d 'Ivoire and Cameroon.  Participation 
in the WTO GPA as an observer wou ld provide Ghana with insights WTO Members ' best practices on 
transparent and efficient procurement procedures and the implementation of modern e -procurement 
systems, which corresponds to the Government of Ghana 's digitalization objectives. Further, having  
visibility on the WTO GPAs work programmes could provide valuable information to Ghana on topics 
such as sustainable procurement practices, involving SMEs in procurement, improving the collection 
of statistics related to procurement, etc. Please provide a n update on Ghana 's possible intention to 
join the WTO GPA as an observer.  
 
 
Response:  
A decision to join the GPA has not yet been taken.  
 
Page 63, paragraph 3.128:  
 
57. How much of the amount collected as levies on blank audio and video cassettes is earmarked 
for the Ghana Copyright Office and how much goes to the 3 CMOs listed?   
Response:   
Regulation 19 —Distribution of levies paid  
(1) The Minister shall distribute the l evies collected in furtherance of regulation 14 as follows:  
 
(a) 10% for cultural activities to be collectively administered by the collective administration 
societies;  
(b) 10% for the administrative purposes of collective societies;  
(c) four percent to the Customs Excise and Preventive Service, and  
(d) six percent to the Copyright Office.  
 
58. Do sound recording producers and performers collect any of the levies, and if so, how? 
Response:   
The Minister shall distribute the remaining 70% equally among the various rights groups to be shared 
as follows:  
(a) for holders of audio works rights,  
(i) twenty -eight percent to composers or publishers;  
(ii) twenty -one percent to producer s; and  
(iii) twenty -one percent to performers;  
 
b) for holders of audiovisual works rights;  
(i) thirty -five percent to producers;  
(ii) twenty -one percent to performers, and  
(iii) fourteen percent to authors of audiovisual works,  
 
(c) for holders of literar y works rights,  
(i) forty-two percent to authors including visual authors, and  
(ii) twenty -eight percent to publishers.  
 
 Each society shall set out rules to distribute the allocation made to the society to its members.  
Operation of Collective Administration societies.  
 WT/TPR/M/427/Add.1  
 
- 37 - 
 
  Page 66, paragraph 4.12:   The Secretariat report states that Ghana has not submitted any 
notification to t he WTO Committee on Agriculture since 2001.    
 
59. Please explain what steps Ghana is taking to submit domestic support notifications that are likely 
overdue . 
 
Response:  
Response: Ghana is in the process of establishing an inter -institutional notification mechanism that 
would facilitate the effective transmittal of notifications to the WTO Secretariat.  
 
60. When does Ghana plans to submit these possible outstanding notifi cations ? 
Response:  
As part of the inter -institutional mechanism, a Technical Working Group has been constituted to 
develop a work programme for submitting all overdue notifications to the WTO.   
 
Page 67, paragraph 4.21:  The Secretariat report states tha t National Food Buffer Stock Company 
(NAFCO) is responsible for purchasing maize, paddy rice, soya beans, millets, beans, and peanuts 
from smallholders at minimum guaranteed prices, which are listed in table 4.3 on page 68.    
 
61. Please explain how these purchase prices compare with market prices, both international and 
domestic.   
Response:  
The Farm gate prices are determined by the post -harvest committee.  The main aim of these farm 
gate prices to protect the Ghanaian farmer by guaranteeing a secured income for them.  They take 
into consideration the production cost to the farmer plus a 10% profit margin.  
 
62. Also, how do the prices of sales from the national food reserve compare with market prices?  
Response:   
NAFCO currently ha s Licensed Buying Companies. Licensed buying companies are mandated by 
NAFCO to reach out to farmers at the farm gates. These LBCs buy the cereals from the farmers on 
behalf of NAFCO. Most of the farms in Ghana are located in remote areas and it would be d ifficult 
for NAFCO to reach them all, which is the reason why NAFCO has employed the services of these 
LBCs to work on their behalf.  A margin is added to the farm gate prices for the LBCs prices. The 
committee takes into consideration factors like transpo rtation, sacks, drying, bagging, sewing and 
handling to come up with this margin.  
 
Page 68, Paragraph 4.25:   The Secretariat report states that according to the authorities, Ghana 
does not provide any export subsidies for agricultural products.  
 
63. Please explain what steps Ghana is taking to submit export subsidy notifications that are likely 
overdue.  
Response:  
Ghana is in the process of establishing an inter -institutional notification mechanism that would 
facilitate the effective transmittal of notifica tions to the WTO Secretariat.  
 
As part of the inter -institutional mechanism, a Technical Working Group has been constituted to 
develop a work programme for submitting all overdue notifications to the WTO.   
 
 
64. When should the Committee on Agriculture expect to receive these notifications ?  
Response:  
Ghana is in the process of establishing an inter -institutional notification mechanism that would 
facilitate the effective transmittal of notifications to the WTO Secretariat.  
 
As part of the inter -institutional mechanism, a Technical Working Group has been constituted to 
develop a work programme for submitting all overdue notifications to the WTO.   
 
65. Page 68, paragraphs 4.27 and page 55, paragraph 3.105:  The Secretariat rep ort states 
Ghana 's Cocoa Board (COCOBOD) "has not yet been notified to the WTO as a state trading enterprise 
(STE) under Article  XVII of the GATT  1994".   The Secretariat report describes COCOBOD as a state -
owned enterprise as having monopoly rights over th e export of all cocoa beans from 
Ghana.   Furthermore, the United  States  notes that in 2021, Ghana is the world 's largest exporter of WT/TPR/M/427/Add.1  
 
- 38 - 
 
  Cocoa beans (42 % of total export value). Please explain why Ghana has not notified COCOBOD as 
a STE to the Working Party on  STEs and to the Committee on Agriculture in its export competition 
questionnaire (ECQ).  
 
Response:  
Ghana is in the process of establishing an inter -institutional notification mechanism that would 
facilitate the effective transmittal of notifications to the WTO Secretariat.  
 
As part of the inter -institutional mechanism, a Technical Working Group has been constituted to 
develop a work programme for submitting all overdue notifications to the WTO.   
 
66. Page 69, paragraph 4.30:   The Secretariat report dis cusses Ghana government policy on 
setting cocoa prices.   What laws or regulations govern the setting of farm gate prices?  
 
Response:  
The laws or regulations that govern the setting of farm gate prices  is enshrined in article 3(a) of the 
Board of the GHANA COCOA BOARD ACT, 1984 P NDCL  81.  
 
Page 3, paragraph 1.6:  The Government report states, "In addition, the local currency, the Ghana 
cedi has been relatively stable over the past four years, even in the  midst of the pandemic year ". 
 
67. While we note the review period is 2014 -2021, the last paragraph is unclear about what 
timeframe is described in "the past four years ". Please  provide clarity for the timeframe that this 
statement covers.  
Response:  
The time frame referenced in the report is 2017 – 2021.  
 
68. Additionally, the data in Table 2.1 shows that the Ghana cedi depreciated against the USD, GBP, 
and Euro during the review period. What informs the conclusion that the currency has rem ained 
relatively stable?  
Response:  
The stability is in comparison between the 2014 -2016 trend to the 2017 -2021 trend.  
 
Page 9, section 3.2.1:  
 
69. Can Ghana provide an update on the specific trade policy changes and timelines for reforms that 
it is making with regard to its customs processes and procedures as part of its implementation of 
AfCFTA Annex 3 on Customs Cooperation and Mutual Administrativ e Assistance and AfCFTA Annex 
4 on Trade Facilitation?   
Response:  
A National AfCFTA Policy Framework and Action Plan is being developed with Trade Facilitation as a 
key thematic area. The Plan envisages specific trade policy changes with regards customs pr ocesses 
and procedures as part of its implementation of AfCFTA.  
As part of the plan, Ghana is collaborating with other AfCFTA Member States to improve Customs to 
Customs Cooperation including:  
• Information sharing on import, export and transit goods  
• Imple ment Joint Border Posts  
• Harmonization of Customs Procedures and Processes  
• Programmes to facilitate cross border trade, especially for women and youth  
 
70. Please identify where those changes may facilitate the flow of goods through customs for all 
traders, even those WTO Members who are not a party to the AfCFTA.    
Response:  
The changes may impact the following:  
• Border agency cooperation  
• Customs Cooperation  
• Operations of Cross Border Traders (especially women and youth)  
• Logistics (Transporters, Shippers)  
 
71. Page 11, paragraph 3.17:   The Government report indicates that the Ghana -UK Trade 
Partnership Agreement has been ratified by Ghana 's Parliament. Is the  agreement available for 
review on a Government of Ghana web site? WT/TPR/M/427/Add.1  
 
- 39 - 
 
   
Response:  
Ghana is making the necessary arrangement to publish the agreement on the website of the Ministry 
of Trade and Industry.  
 
GHANA'S SECTORAL POLICY FRAMEWORK  
 
72. Page 13, paragraph 4.9:   How will the Ghana Enterprises Agency under the Ministry of Trade 
and Industry, launched alongside the National MSME and Entrepreneurship Policy, interact with and 
relate to the government bodies that handle intellectual property matters, p rimarily the Ghana 
Copyright Office and Register General 's Department under the Ministry of Justice?  
 
Response:  
The Ghana enterprises Agency has been working over the past years with the Registrar General 's 
Department in its quest to formalize the informal sector of the economy through support for the 
registration of small and medium enterprises. This collaboration will be extended to the Ghana 
Copyright Office to support small and medium enterprises improv e their knowledge on intellectual 
property rights and also facilitate registration of copyrights.  
 
73. Page 13, paragraph 4.17:   Where can more detailed information be found about the Business 
Regulatory Reform Programme ? 
 
Response:  
The information can be  found on the following address: https://www.bcp.gov.gh/new/index.php . 
  WT/TPR/M/427/Add.1  
 
- 40 - 
 
  SINGAPORE  
Page 27 (Para 2.32)  
The WTO Secretariat Report notes that "Ghana requires foreign investors to invest minimum 
amounts of foreign capital and applies processing fees on foreign investment ", which the Report also 
notes may represent "an obstacle to doing business in Ghana ".  
 
Question: What are the available schemes or waivers that could be provided to attract inves tments 
into priority areas or sectors in Ghana ?  
 
Response:  
Income tax incentives such as:  
i. Reduced Corporate Income Tax (CIT) rates for a company in hotel industry  
ii. Reduced Corporate Income Tax (CIT) rates for company income from the export of non -
tradition al goods  
iii. Reduced Corporate Income Tax (CIT) rates for financial institutions granting loans to 
farming enterprises and leasing companies  
iv. Reduced Corporate Income Tax (CIT) rates for manufacturing businesses based on 
location  
v. Reduced Corporate Income Tax (CIT) rates for free zone enterprise/developers (up to 
10 years)  
vi. Reduced Corporate Income Tax (CIT) rates of a venture capital financing companies for 
the first 10 years  
vii. Reduced Corporate Income Tax (CIT) rates for mineral oper ations only subject to written 
agreement ratified by parliament  
viii. Reduced Corporate Income Tax (CIT) rates for companies listed on the Ghana stock 
exchange  
ix. Reduced Corporate Income Tax (CIT) rates for agro processing businesses (up to five 
years)  
x. Reduced Cor porate Income Tax (CIT) rates for cocoa by -product businesses (up to five 
years)  
xi. Reduced Corporate Income Tax (CIT) rates for rural banking businesses (up to 10 years)  
xii. Reduced Corporate Income Tax (CIT) rates for tree crop farming (up to five years)  
xiii. Reduce d Corporate Income Tax (CIT) rates for cash crops or livestock (excluding cattle) 
(up to five years)  
xiv. Reduced Corporate Income Tax (CIT) rates for waste processing businesses (up to seven 
years)  
 
and Financial Incentives, such as:  
 
i. Strategic major investme nt projects (currently over $50 million) where investors may 
be granted concessions on import duties and other development cost  
ii. Loss carry -forward in the farming, mining, agro -processing, tourism, Information and 
Communication Technology (ICT) or manufactu ring businesses and petroleum sector  
iii. Exempt categories and reduced tax rates applicable to vat (value -added tax) and NHIS 
(National Health Insurance Levy) payments  
iv. Incentives for young entrepreneurs  
v. One District, One Factory (1D1F) - one of the many nation al policies which the 
Government of Ghana (GOG) is implementing that is a form of incentive  
vi. Industrial parks, special economic zone, business resource centers and partnership 
exchanges for SMEs and large enterprises -one of the many national policies which the 
Government of Ghana (GOG) is implementing that is a form of incentive  
vii. Reduction of the special petroleum tax imposed on supply of specified petroleum 
products by licensed oil marketing companies to 13%  
 
Page 76 (Para 4.63)  
 
The WTO Secretariat Report n otes that "Ghana's energy sector has had severe financial problems, 
mainly due to an excess of both electricity generation capacity and contracted gas supplies " and that 
the Energy Sector Recovery Programme has sought to deal with the  
"oversupply situation ".   WT/TPR/M/427/Add.1  
 
- 41 - 
 
  Question: How has Ghana dealt with the oversupply of electricity ?  
Response:  
In May 2019, Cabinet approved the Energy Sector Recovery Programme (ESRP) to ensure the sector 
achieves financial balance by end of 2023. This would involve getting relevant Ministries and 
agencies to implement certain policies and programmes, to:  
 
i. Improve operational and financial performance of SOEs,  
ii. Improve budgeting for and payment of sector shortfalls by the MoF.  
 
The energy sector shortfalls were originally projected to reach US D12.56 billion by 2023, to be 
contributed by legacy debt as at 2019 (US D2.75 billion) the Power Sector (US D 5.26 billion), Gas 
Sector (US D4.55 billi on). ESRP interventions were expected to reduce the shortfall to US D3.89 billion 
by the end of 2023.  
 
The ESRP Working Group has been regularly monitoring and reviewing the implementation of the 
ESRP Actions aimed to achieve the expected results.  
 
I. Imple mentation Status  
 
The implementation of the ESRP Actions Items specific to addressing the oversupply and financial 
impact for the Energy Sector (Gas &amp; Power) are detailed below:  
Power  
i. PPA Review: Government finalized the PPA review for both conventiona l and renewable 
projects  
ii. Address Excess Capacity Charges: GoG constituted PPA renegotiation committee to 
review the Capacity Charges of IPPs with contractual obligation with ECG. Currently 6 
PPAs are in advance stages of completion subject to finalization of an amended PPA.  
iii. Policy on Competitive Procurement of Energy Supply and Service Contracts also resulted 
in an improved coordination in contracting additional power projects.  
 
Gas 
i. Revised Weighted Average Cost of Gas (WACOG) to US D6.08/mmbtu (US D447m to 
power sector, costs transferred to gas sector)  
ii. Relocated Karpowership and converted to Natural Gas (US D412m together with item iii 
below)  
iii. Policy on Least Cost Fuel Procurement Strategy resulted in a paradigm shift from the 
utilization of liquids to gas for the generation of electricity in Ghana.  
iv. Completed the Takoradi Tema Inter -connection Project (TTIP) allowing reverse flow of 
gas (up to 120 MMscfd) from Takoradi to Tema (US D412m together with item ii above)  
v. Reduction and delay of Tema  LNG take or pay obligations (US D 2.392bn)  
vi. Cancellation of Takoradi LNG reduces take or pay obligation cost (US D 757 m) but 
termination cost of US D 68 Million.  
 
1. The WTO Secretariat Report notes that "In 2020, Ghana spent over 2% of its GDP to support 
the sector". 
  
Question:  What are the priority areas of focus for Ghana in the energy sector?  
Response:  
The priority focus to address the fiscal constraints, resolves issues surrounding tariff, make the price 
of energy cost reflective and affordable for socia l and economic development.  
 
Question: What is Ghana 's strategy and roadmap for the transformation of the energy sector, given 
the global shift towards renewables and clean energy?  
Response:  
Ghana is committed to the Paris Agreement and its Nationally Det ermined Contributions. To make 
the shift, the Ministry of Energy is developing a just energy transition roadmap for the next 50 years. 
This plan would prioritize decarbonization, renewable energy, nuclear power and natural gas as main 
sources of energy for  development.  
 WT/TPR/M/427/Add.1  
 
- 42 - 
 
  Page 81 (Para 4.94 and 4.95)  
 
2. The WTO Secretariat Report notes that "The Renewable Energy Act, 2011 (Act 832) is 
intended to create an enabling environment for attracting private sector investment in the 
renewable energy sector " and has specific incentives to attract private companies in the 
areas of solar - and wind -generated renewable energy.   
 
Question: How successful has the Act been to attract private investments ?  
Response:  
The Renewable Energy Act 2011 (Act 832) as amended in 2020 (Act 1045) has and continued to 
provide the legal framework for the development and promotion of renewable energy in Ghana.  
 
The Act 832 (amended as Act 1045) provides incentives for private sector participation in the 
renewable energy sector. Ghan a has achieved total RE installed capacity of 138  MW since the 
passage of the Act. Specific private sector achievements includes but no limited to 40  MW by two 
IPPs (BXC 20  MW and Meinergy 20  MW).  
 
The Act also incentivized embedded renewable energy gener ation of 28  MW with more projects in 
the pipeline.  
 
Page 85 (Para 4.116)  
 
Question: What are the specific development plans for the (i)  light manufacturing sector and 
(ii) information and communication technology (ICT) sector/digital economy under the Ghana CARES 
initiative?  
 
Response:  
A Copy of Ghana Cares programme can be found via the link – 
(https://mofep.gov.gh/sites/default/files/news/care -program.pdf )  
 
Light Manufacturing Sector  
About US D1 billion of this amount is spent on importing rice, poultry, wheat, sugar, and related 
products. Under the Ghana CARES initiative, Ghana will build on the Planting for Food and Jobs (PFJ) 
and Rearing for Food and Jobs (RFJ) p rogrammes to support businesses improve their 
competitiveness in producing and processing these products and thus reduce Ghana 's dependence 
on the importation of rice, poultry, wheat, sugar, and related products.  
 
Rice Processing  – Ghana currently imports over 700,000 MT ton nes of rice at an estimated 
cost of US D 400 million, representing about 60% of rice consumption in country. Growing 
urbanization and consumption changes are fuelling increased demand for long -grain rice. The 
CARES Programme aims for Ghan a to become self -sufficient in rice by 2023. The private sector 
has already invested in rice mills (in the Northern and Volta Regions) that can process paddy 
rice and compete with imported rice. In the short -term, government is facilitating access to 
finance for private millers and improving access to quality paddy rice under the Planting for 
Food & Jobs (PFJ) Programme. In the medium -term, Government will continue to support 
farmers to increase production and to link them to rice millers. In addition, we a re identifying 
potential investors under a PPP model to invest in specialized rice silos in production areas to 
maintain the quality of paddy rice in storage.  
 
Poultry and Poultry Feed Production  – Ghana imports over US D100 million of poultry 
products a ye ar. The major challenges faced by the domestic poultry industry include: the 
high cost of feed, access to day -old chicks and chemicals, lack of processing facilities and 
inefficiencies across the value chain. Currently, a technical team has been constitute d to 
address the structural issues with poultry production in the country, especially with regards 
to high cost of poultry feed. In addition, a new financing model for the poultry value chain has 
been developed by ADB and adopted by Government to enable gr eater efficiencies across the 
value chain.  
 
Cassava Production and Processing  – In 2019, Ghana imported US D178 million of wheat. 
This can be reduced with partial substitution (20%) of wheat flour with High Quality Cassava 
Flour (HQCF) to produce composite flour. This will reduce the dependency on wheat imports 
and increase livelihoods of local farmers who produce cassava. The 20% cassava -substitution WT/TPR/M/427/Add.1  
 
- 43 - 
 
  policy will save the country a minimum of US D 35 million annually and create about 20,000 
direct jobs in rur al areas. In addition, cassava can be processed into several industrial products 
such as ethanol and starch for the pharmaceutical and brewery industries with an annual value 
of over US D 50 million. Government is currently working on the policy and appropr iate 
legislation for composite flour  
 
Sugar Processing (Plantations and Factories)  – Ghana currently imports all of its refined 
sugar needs, costing about US D160 million in 2019. Annual consumption is projected to rise 
from 250,000 MT in 2019 to 550,000 MT  by 2030. Yet, Ghana has the potential, given its 
suitable climate and availability of land and water, to produce sugarcane. Government will 
support the private sector to establish and operate sugar plantations and factories to ensure 
self-sufficiency in s ugar by 2030. To this end, we have adopted a policy framework for creating 
a conducive environment for a vibrant and viable sugar industry. Government has also 
finalized an agreement with a private sector entity to manage and operationalize the Komenda 
Sugar Factory Limited, and a private sector sugar project in the Northern Region is also under 
consideration.  
 
Tomatoes Processing  – Ghana is a net importer of both fresh and processed tomatoes when 
as a country, we can be a competitive producer, processor, a nd exporter. We currently import 
about US D140 million fresh and processed tomato -related products. Ghana has a number of 
processing facilities which were previously state -owned, and which have been divested. 
Unfortunately, they have not been active for a l ong period due to a myriad of challenges. 
Government has prioritized the tomato value chain and is engaging management of existing 
facilities and investors who have expressed interest in developing new production and 
processing facilities such as a 200 -acre private tomato farm in Akomadan, which would provide 
feedstock to the Techiman tomato factory  
 
Pharmaceutical – Ghana 's pharmaceutical industry comprises about 40 manufacturers, with 
only about 20 being active. Out of about 3,000 drugs registered by Ghan a's Food and Drugs 
Board (FDB), less than a third are produced locally. COVID ‑19 has exposed the vulnerability 
of the country to shortages of essential drugs in case of disruptions in global supply chains. 
On the other hand, the response of local companies  in ramping up supplies of hand -sanitizers 
and other pharmaceuticals demonstrates that there is a national potential that we can build 
on. The industry has identified several challenges, such as: access to finance, high water and 
electricity costs, delayed  NHIA payments, and lack of skilled personnel. As already noted, 
Government is not only clearing its outstanding payments to domestic suppliers, it will also 
ensure that henceforth payments on its current obligations are made on a timely basis. As we 
show below under "Enablers ", Government has in place strong programmes to address the 
other difficulties facing the pharmaceutical industry. Beyond this, Government (through the 
Ministry of Health) will expand its domestic procurement of pharmaceuticals and als o work 
with the industry to facilitate domestic production of Active Pharmaceutical Ingredients (API), 
which is required for the manufacture of all drugs, and which is currently all imported.  
 
Textile & Garments - Ghana 's textiles and garments industry has the potential to create 
decent manufacturing jobs. However, underinvestment in capital machinery, smuggling and 
influx of cheap imported products have posed challenges for the industry. At present, the 
industry comprise s four large textile mills (GTP, ATL, Printex and Volta Star Textiles) which 
produce fabric; and several garment manufacturers. Ghana has strong comparative advantage 
to grow a local textile and garments sector, such as: proximity to the US and European ex port 
markets, an educated labour force, relatively low wages, and an abundance of raw cotton in 
the West Africa region.  
 
The textiles and garments sector in Ghana currently employs only about 7,500 workers and 
generates approximately US D50 million in total  exports. However, in Asia, many countries 
have harnessed their textile and garment sectors significantly. For example, in Bangladesh, 
the sector accounts for US D5 billion in annual exports, and supports nearly 4 million jobs. The 
Ministry of Trade and Ind ustry (MOTI) has set a target of generating US D1 billion in total 
exports and creating at least 200,000 jobs in the sector over the next 10 years. Under the 
Ghana CARES Obaatanpa Programmme (2021 -2023), we aspire to generate US D200 million 
in exports and c reate 50,000 jobs in textiles and garments.  
 WT/TPR/M/427/Add.1  
 
- 44 - 
 
  (i) Information and communication technology (ICT) sector/digital economy under the 
Ghana CARES initiative  
The Government of Ghana will support entrepreneurs in ICT/digital economy businesses such as 
tech start -ups, fintech 's, developers of apps for agriculture, Business Process Outsourcing (BPOs), 
etc. To this end, Government will work with the private sector to develop and operate technology 
hubs in each region, to make it easier for young tech entrepreneurs t o start up and build their 
businesses. COVID ‑19 has revealed the importance of building efficient and robust digital 
platforms to support businesses and the delivery of government services.  
 
Tech Sector Initiatives  
 
a. Expedite implementation of Government digital initiatives such as the National ID, digital 
address systems, land records digitization, Ghana. Gov etc. and consolidate them for 
synergistic improvements in economic productivity and service delivery.  
 
b. Introduce initiatives to digitize fiscal rev enue collection, to support a cashless society, online 
education delivery, etc.  
 
c. Invest, consolidate, strengthen and expand the national fibre network backbone in order to 
expand and improve internet connectivity.  
 
d. Promote increased digital literacy; and   
 
e. Support Ghanaian technology entrepreneurs to build tech hubs and to export IT -enabled 
services such as business process outsourcing (BPO), etc.  
 
f. Working with the private tech sector and other stakeholders, Government will develop a 
comprehensive Nationa l Digital Economy Policy and Strategy by end -2020. This will guide 
our efforts to position Ghana as an important player in the global digital economy sector and 
will also prepare our workforce for the "Fourth Industrial Revolution ". 
 
Page 10 (Para 3.13)  
 
Question: How does Ghana intend to utilize and implement new and existing bilateral investment 
treaties to promote investments into the country ?  
 
Response : 
New and existing BITs will:  
 
• Reflect move to new generation BITs  which will  balance rights between investors and host 
states  
• Emphasi ze the promotion of sustainable investment towards achieving SDGs  
• Enhance the investment climate for investors by providing a variety of protections for 
foreign investors  
• Provide various o ptions  for investor dispute resolution  
 
Page 11 (Para 4.3)  
 
The Government Report states that Ghana has identified Vehicle Assembly and Automotive 
Components manufacturing as a strategic anchor industry as part of the Ten  Point Plan for industrial 
developm ent.  
 
Question: What are the specific plans to develop the automotive assembly and manufacturing 
industry ? 
 
Response:  
The GADP  focuses on providing a framework for establishing assembly and manufacturing capacity 
in the country. The initial coverage of vehicles to be assembled includes new passenger cars, SUVs, 
and light commercial vehicles, including pickups, mini -buses, and car go vans. The policy provides 
for incentives including tax holidays of 5 to 10 years and the exemption from import duties on any 
plant, machinery, or equipment.86 Registered assemblers are granted a rebate on the CET rate on WT/TPR/M/427/Add.1  
 
- 45 - 
 
  some fully built -up vehicles imp orted from their OEMs. The rebate is proportional to the declared 
customs value of imported semi -knocked down (SKD) or completely knocked down (CKD)  
 
kits, according to a formula aimed at encouraging a transition towards importing mostly CKD. Each 
register ed assembler is also awarded points based on the local content in assembled automobiles. 
The points earned will then be added to the customs value declaration of the imported kits.  
 
The automobile policy also prohibits the importation of vehicles older tha n 10 years and salvaged 
vehicles. Additionally, Ghana requires a destination certificate issued by an OEM certifying Ghana as 
the destination market for any vehicle.87 Mandatory standards are being developed to regulate the 
importation of used vehicles.  
 
Page 12 (Para 4.6)  
Question: What are the key sectors, if any, that will be prioritized under the 1D1F; and what are 
the respective incentives, if any, to attract private companies to the less -industrialized districts?  
 
Response:  
The 1D1F programme is a G overnment initiative anchored on the National Industrialization Policy 
aimed at increasing Ghana 's competitiveness and enhancing industrial production to promote 
increased employment and prosperity for all Ghanaians.  
 
Specifically, the 1D1F programme seeks to:  
1. Create employment opportunities particularly for the youth in rural and peri -urban 
communities, and thereby improve income levels and standards of living, as well as reduce 
rural-urban migration.  
2. Add value to the natural resources of ea ch district and exploit the economic potential of the 
districts based on its comparative advantage.  
3. Ensure even and spatial spread of industries that would stimulate economic activity in 
different parts of the country.  
4. Enhance the production of local subst itutes for imported goods thereby conserving scarce 
foreign exchange.  
5. Promote exports and increase foreign exchange earnings  
 
Priority Sectors  
 
1. Agro -Processing  
i. Poultry and poultry products  
ii. Beverages  
iii. Cereals  
 
2. Manufacturing  
i. Pharmaceutica ls 
ii. Paper and paper products  
iii. Textiles and Garments  
iv. Iron and steel  
v. Component manufacturing  
 
Government Support/ Incentives to 1D1F Companies   
 
Tax Incentives  
• Corporate Tax (5 -Year Tax Holiday)  
• Exemption from import duties, taxes and levies on equipment, machinery, and parts  
• Exemptions from payment of duties and levies on raw materials that cannot be sourced 
locally  
 
Non -Tax Incentives  
• Repatriation of Dividends  
• Guarantee against Nationalization  
• Expatriate Worker Quota  
• Provision of in frastructural facilities such access to electricity, water and access road.  
• Government policy to procure locally produced goods by 1D1F companies  
• Export market identification and development  WT/TPR/M/427/Add.1  
 
- 46 - 
 
  • Community support through the district implementation support tea ms 
• 67 Business Resource Centers established to provide business development service  
support to 1d1f and other companies  
• 31 Technology Solution Centers being established to provide technical support and  
technology solutions to 1D1F and other companies  
  WT/TPR/M/427/Add.1  
 
- 47 - 
 
  CHINA 
Page 47, Para 3.58  
A rebate of between 40% and 75% of the normal corporate tax liability is granted to eligible 
companies engaged in exporting part or all production of non -traditional products (horticultural 
products, agricultural products other than c ocoa beans, wood products other than timber, 
handicrafts, and locally manufactured goods).  
 
Question:  Please elaborate on the specific conditions and product scope regarding the export tax 
rebate of the above non -traditional products.  
 
Response:  
Ghana does not have an export rebate system. It rather has a differential rate of 8% for income 
from export of the non -traditional products indicated above.  
 
The rebate system is not restricted to exports. It is location based and applies to all manufacturing 
whether for domestic consumption or export.  
 
A manufacturing company cannot enjoy the location incentive and differential rate on exports on the 
same income.  
 
Page 35, Para 3.17  
In contrast, tariffs have fallen on average on dairy products, b everages, spirits, tobacco, and coffee 
and tea.  
 
Question:  Please elaborate on the specific trade policies and related tax rates on imports of new 
tobacco products.  
Response:  
Tax rates on tobacco products have not been reduced.  
 
Page 39, Para 3.28  
 
Ghana' s legislative instruments provide for numerous levies and other charges on imports, and their 
number has increased considerably since the previous Review in 2014 (Table 3.7). Newly introduced 
levies include the African Union Levy (2017), Ghana Education Fu nd Levy (2018), COVID 19 Health 
Recovery Levy (2021), National Health Insurance Levy (2021), Ghana EXIM Bank Levy (2016), 
Sanitation and Pollution Levy (2021), Petroleum Tax (2021), as well as three energy sector levies 
(2021). The Special Import Levy (1% -2%) was abolished in 2017.  
 
Question: Does the National Health Insurance Levy (2021) cover Chinese patent medicines and 
traditional Chinese herbal pieces?  
Response:  
No, they do not cover Chinese patent medicines and traditional Chinese pieces.  
 
Page 51, Para 3.78  
Where no international norms exist, standards from other countries are usually used (e.g. from the 
American Society for Testing and Materials, American Concrete Institute, American Society of 
Mechanical Engineers or European Regional Standards). Ghana also develops its own standards for 
indigenous products, such as cassava chips or shea butter. Ghana has 3,356 national standards 
(December 2021).  
 
Question: What are Ghana's procedures for adopting standards from other countries? What is the 
adoptio n rate of international norms? How many Ghanaian standards are equivalent to adopted 
international norms?  
Response:  
Generally, standards of other countries are not adopted for the development of Ghana Standards. 
The content and requirement of those standa rds may serve as the basis or reference standard for 
the development of a national standard. Where no changes are made to the content of the reference 
standard, the Ghana standard will be identical or equivalent to the reference standard. The standards 
development process recommended by WTO Good Standardi zation Practices (GSP) and used by GSA 
are adhered to.  
 WT/TPR/M/427/Add.1  
 
- 48 - 
 
  In following the WTO GSP, international standards are the first choice for the development of national 
standards.   
 
Currently, Ghana has 2,290 identical adopted international standards and 826 indigenous standards. 
The difference is accounted for as withdrawn standards.  
 
Page 51, Para 3.81  
 
A specific trade concern was raised by Canada and the United  States  regarding Ghana's decision to 
base its automotive safety standards exclusively on UN Economic Commission for Europe (UNECE) 
standards without consideration of other international standards. According to the authorities, 
provision has been made in all mandatory standards to allow for equivalent standards.  
 
Question: What are Ghana's procedures for carrying out mutual recognition of equivalent 
standards?  
Response:  
The National Technical Committee for the development of a particular standard is mandated to 
assess and validate standards deemed as equivalent to the said standard. Upon validation, the 
recognized standard is referenced in the standard as an equivalent st andard.  
 
Page 9, Para 7  
 
These taxes levied on most imports include the ECOWAS Levy (1%), African Union Levy (0.2%), 
Environmental Tax (10%), Ghana Export -Import Bank Levy (0.75%), Ghana Education Fund Levy 
(2.5%), COVID ‑19 Health Recovery Levy (1%), Nati onal Health Insurance Levy (3.5% on imports 
and domestic goods/services), Sanitation and Pollution Levy (specific), and Special Petroleum Tax 
(specific), as well as four Energy Sector Levies.  
 
Question: Please elaborate on the considerations and standards for setting Environmental Tax and 
Sanitation and Pollution Levy.  
Response:  
The rationale for this Policy, is to support government programmes and projects that seeks to reduce 
the impact of environmentally degrading activities and climate change such as s mall-scale mining.  
 
Please note that, Sanitation and Pollution Levy (specific), and Special Petroleum Tax (specific), as 
well as four other Energy Sector Levies are not taxes on imports. There is no separate Environmental 
Tax. There is however an excise t ax of 10% on plastics.  
 
Page 43, Para 3.39  
 
Import prohibitions are maintained by Ghana on, inter alia , health, security, technical, sanitary or 
phytosanitary, and environmental grounds.  
 
Question: Please elaborate on the considerations and standards for s etting import prohibitions on 
environmental grounds . 
Response:    
As part of the registration procedure for pesticides for use in Ghana, the complete application is 
scientifically scrutinized by technical sub -committees on environment, human toxicology, bio -
efficacy, labelling and advertisements. If the finding is unsati sfactory, the application is declined.  
 
Additionally, Ghana in the exercise of its control on the use of pesticides, recognizes international 
legal agreements relating to pesticides. These include the International Code of Conduct on the 
Distribution and Use of Pesticides (i.e. the FAO Code of Conduct).  
 
Ghana is also a signatory to the Rotterdam Convention on Prior Informed Consent (ratified in 2003), 
which facilitates the sharing of information between countries and prevents the trading of banned 
or sev erely restricted pesticides. Furthermore, the Stockholm Convention on Persistent Organic 
Pollutants aims to safeguard human health and the environment from effects of persistent organic 
pollutants (POPs) and is subscribed to by the country (ratified in 200 3).   
 
 WT/TPR/M/427/Add.1  
 
- 49 - 
 
  Page 14, Para 6.1  
Ghana is committed to adhering to the tenets of the Multilateral Trading System (MTS). Ghana 
therefore supports freer trade and liberal economic reforms globally. With the business environment 
improving in the country and its reputation as one of the Afric an continent's most stable 
democracies, Ghana is now more than ever ready to do business with the rest of the world. Besides 
the improved economic environment as a result of prudent fiscal policies which was driving growth 
and development until the advent of the COVID 19 pandemic, Ghana continues to offer various forms 
of investment incentives, benefits and guarantees. Foreign investors are urged to take advantage of 
these incentives to invest in Ghana, especially in the areas of agriculture and agro – processing; 
cotton and textiles; mineral processing; oil and gas; tourism; energy; infrastructure; utilities; and 
health and other strategic sectors of the economy.  
 
Question: Please elaborate on the development of traditional Chinese medicine in Ghana and 
relevant incentive policies.  
 
Response:  
Currently, Ghana is developing a Pharmaceutical Manufacturing Development Policy, which seeks to 
among other things, provide targeted incentives for both foreign and local investors to expand the 
sector.  
 
Question: Please elaborate on Ghana's laws, regulations and policies on intellectual property 
protection of tobacco products.  
 
Response:  
Ghana does not have specific laws, regulation and policies on intellectual protection for tobacco 
products.  
 
Question: Please elabo rate on the laws and regulations related to public air transport, general 
aviation and airports, as well as policies on flight schedule management, methods and procedures 
for obtaining flight schedule, airspace management systems and operation modes of air  traffic 
control.  
 
Response:  
The laws and regulations are:  
• Ghana Civil Aviation Act, 2004 (Act 678)  
• Ghana Civil Aviation (Amendment) Act, 2016 (Act 906)  
• Ghana Civil Aviation (Amendment) Act, 2019 (Act 985)  
• Ghana Civil Aviation (Flight Standards) Directives  
 
These Directives present the International Civil Aviation Organization (ICAO) Standards as 
regulatory requirements for aircraft expected to operate internationally from and into Ghana. Where 
necessary, ICAO recommended Practices are included fo r completeness.  
 
• Ghana Civil Aviation (Air Nav.) Directives  
 
The above Directive is based on ICAO Standards as regulatory requirements for Air Navigation 
Service Providers who provide the essential services required for the safety, efficiency, and regulari ty 
of aircraft operations as well as aerodrome and airline operators. Where applicable, ICAO 
recommended Practices are included for completeness.  
 
• Ghana Civil Aviation (Security) Directives  
• Ghana Civil Aviation (Aerodrome) Directives  
• Ghana Civil Aviation ( Economic) Directives  
• Ghana Civil Aviation (RPAS) Directives  
 
The purpose of these Directives is to ensure safety in the operation of Remotely Piloted Aircraft 
System (RPAS), address the protection of persons and property from mid -air collisions (MACs), 
accidents and incidents involving RPAS.  
 
• Ghana Civil Aviation (Safety Management Systems) Directives  
 WT/TPR/M/427/Add.1  
 
- 50 - 
 
  The purpose of this Directive is to provide guidance on the implementation of Safety Management 
Systems (SMS). It has been developed to give sufficient under standing of SMS concepts and the 
development of management policies and processes to implement and maintain an effective SMS. 
It applies to Air Operator 's Certificate (AOC) holders, Approved Maintenance Organizations (AMO), 
organizations responsible for th e type design or manufacture of aircraft, engines or propellers, Air 
Navigation Service Providers (ANSPs), certified Aerodromes, Approved Training Organizations 
(ATOs) and Operators and Service Providers of Remotely Piloted Aircraft Systems (RPAS).  
 
Questi on: What supportive policies does the Ghanaian government have for civil airports, 
international air lines, general aviation and cargo aviation? Is there any restriction on access for 
foreign investment in civil aviation transport services? What is the rel evant legal basis?  
 
Response:  
Ghana has an open/liberalized skies policy, which frees the Ghanaian air space from the constraints 
on capacity, frequency, route, structure, and other air operational restrictions. This has resulted in 
the increase in the fr equency of airlines operating onto Ghana as well as the admission of new ones.  
Ghana is a signatory to the Yamoussoukro Decision (YD) and the Single African Air Transport Market 
(SAATM). In view of the above, airlines originating from countries that are si gnatories to the YD and 
SAATM are automatically granted 5th Freedom Traffic Rights to/from Ghana upon request. The 5th 
Freedom Traffic Rights requests from airlines originating from countries that are not signatories to 
the YD and SAATM are considered on a  case-by-case basis.  
The Government of Ghana continues to present numerous opportunities for the business community 
to consider setting up maintenance, repair, and overhauling plants in Ghana to support the newly 
completed Kotoka International Airport (KIA) Terminal three. Investment opportunities is available 
to increase capacity and improve the operating efficiencies of the country 's airports at KIA, Kumasi, 
Tamale and Sunyani by upgrading and expanding infrastructure and service facilities an d develop 
regional aerodromes.  
There are no restrictions on access for foreign investments in civil aviation transport services in 
Ghana, once the investments do not contravene laws and regulations guiding investments in Ghana 
as stipulated in the Ghana In vestment Promotion Centre Act, 2013 (Act 856).  
  WT/TPR/M/427/Add.1  
 
- 51 - 
 
  JAPAN  
Question 1: Paragraph 3.129 page 63  
 
The Secretariat report states that IPR is a private right and owners are required to enforce their 
rights.  
 
Question: Does this mean that the authorities will not enforce their rights ex officio without the 
request of the rights owners?  
 
Response:  
Foreign rights owners may not always be able to monitor infringement in Ghana. Therefore, it is 
important for enforcement officials to take their own initiative without a request from the formal 
rights owner.  
 
Japan would like to know about Ghana's plans to introduce ex officio authority not based on a formal 
request by a rights owner.  
 
Question: If Ghana faces obstacles in introducing such authority, Japan would like to know about 
them in detail . 
 
Response:  
Ghana does not have plans to introduce ex officio authority not based on a formal request by a rights 
owner.  
 
  WT/TPR/M/427/Add.1  
 
- 52 - 
 
  UNITED KINGDOM  
Paragraph 18  
Question: Could Ghana please explain whether Foreign Direc t Investment (FDI) inflows in 
renewable energy generation have been negatively affected by Ghana's high equity participation 
rate for foreign renewable energy projects?  
 
Response:  
Entities express interest in investing in the renewable energy space in the country. If you have 
noticed the drop in renewable projects, it is because of the suspension of ne Power purchase 
Agreement (PPAs) by the Ministry of Energy because of the current electricity generation over 
capacity.  
 
The equity participation is to ensure that Ghanaians invest in Ghana and minimize capital flights 
which greatly affect our exchange rate. Notwithstanding this suspension and equity participation 
rates, the country st ill receives numerous foreign investment offers.    
 
The Secretariat Report notes that the share of unprocessed exports increased from 72% in 2014 to 
80% in 2019. This suggests that Ghana is moving further away from diversification of exports and 
increasin g its reliance on volatile commodities.   
 
Question:  Please could Ghana outline what steps it is taking to reduce this share and whether they 
feel these steps are successful?  
 
Response:   
It is in recognition of this situation that the National Export Devel opment Strategy (NEDS) was 
formulated and launched in 2020 with a clear of achieving substantial increases in the manufactured 
goods and services components of Ghana 's exports to attain a projected aggregate non -traditional 
exports revenue of at least US D25 billion by the tenth year of the implementation of the Strategy.  
 
The strategy rests on three pillars: expanding and diversifying the supply base for value added 
industrial export products and services; improving the business and regulatory environment for 
export and building the required human capital for industrial export development and marketing. 
Effective implementation of the NEDS started in 2021 and the structures are being put in place.  
 
The NEDS Coordinating Secretariat and various sector commit tees have been established. Regional 
sensitization activities have been held in 2020 and 2021 and in the next four months (July -Oct) 
nationwide district sensitization workshops will be held to ensure that export - oriented firms (SMEs) 
at the district level  are aware of the strategies to be implemented to realize the expected outcomes.  
 
Ghana Export Promotion Authority, the National export development agency has formulated an 
AfCFTA Market diversification proposal aimed at assisting Ghanaian companies diver sify their 
products and markets targeting the African continental market. Other strategies are also being 
deployed, including capacity building of SMEs in products and markets all in an effort to fully 
implement the NEDS.  
 
Question: The Secretariat Report states that the import share of African trade partners declined 
over the reporting period. Given Ghana's emphasis on regional trade, could Ghana please explain, 
in their estimation , how signing the AfCFTA will boost regional trade and what role does it see  
ECOWAS playing in reversing this trend?  
 
Response:  
Ghana fully supports the AfCFTA as a key tool for accelerating intra -African Trade. With the hosting 
of the Secretariat in Accra, Ghana has demonstrated its belief in deepening trade with its sister 
countries within the continent. To this end, an AfCFTA Market Access strategy has been formulated 
(Boosting Intra -African Trade) and being currently implemented.  
 
Ghana has also set up the AfCFTA National Office which is coordinating implementation of AfCFTA -
specific actions. One of the key activities being carried out is the needs assessment of over 200 
export -oriented companies to determine the kind of assistance that needs to be provided them to 
be able to effectively trade within Africa. GEPA has also form ulated an AfCFTA strategy proposal WT/TPR/M/427/Add.1  
 
- 53 - 
 
  aimed at handholding Ghanaian companies to explore Regional markets to boost trade with the rest 
of Africa.  
 
Ghana believes that the gradual elimination of tariffs on at least 90% of products will enable Ghana 
to compete favourably  with manufactured products. Already, exports to West Africa (ECOWAS) 
constitute the second highest percentage of Ghana 's non -traditional exports. With the coming into 
force of the AfCFTA, entry into Regional markets will be easier for Ghanaian companies much the 
same way as access to the Ghanaian market for African products will be easier. Fears however 
remain as to the elimination of other existing non -tariff bottlenecks that constantly inhibit free 
movement of persons and goods.  
 
Ques tion: Could Ghana please explain why the Ghana Gazette is still not available through any 
website and when will it be available?  
 
Response:  
The Business Regulatory Reforms Programme is currently being coordinated by the Ministry of Trade 
and Industry, has, as one of its main components, the E -Register of Business Regulations.  This is 
an online inventory that provides businesses with an easily accessible, one -stop repository of up -to-
date information on all business regulations (laws, directiv es, procedures, forms and fees) in force 
in Ghana.  
 
Work on linking this E -register to all Departments and Agencies (including the publishers of the 
gazette) has been commenced under the Business Regulatory Reforms Programme.  
 
The Secretariat Report highl ights the important National Export Development Strategy (NEDS) which 
sets out how Ghana will transform from a commodity exporter to an industrialized export -led 
economy, boosting non -traditional exports to USD 25.3 b n by 2029.  
 
Question: Could Ghana plea se confirm  
 
Response:  
Yes 
 
Question: Which are the sectors that Ghana has identified as being the most likely to contribute to 
this increase ?  
 
Response:  
The key value chains projected to contribute significantly are as follows:  
• Cocoa products  
• Cashew  
• Horticultural products  
• Shea products  
• Fish products  
• Natural rubber  
• Industrial salt  
• Iron & steel  
• Sugar  
• Petroleum products  
 
Question: How will Ghana support the development of these sectors domestically?  
 
Response:  
Ghana will do so by implementing the interventions outlined in the NEDS document.  
 
Question: How does Ghana plan to use its trading arrangements to achieve this ambition?  
 
Response:  
Through taking advantage of the protocols such as the AfCFTA, the EPA and the UKTP to 
increase trade with Afr ica, the EU and the UK respectively.  
 
a. What support is Ghana looking for from international partners to support exports?  WT/TPR/M/427/Add.1  
 
- 54 - 
 
  Response:  
 
Ghana is happy about the level of development assistance from its major trading partners such as 
the EU and the UK and expe cts this to increase in the future.  
 
Ghana is currently implementing some partnership programmes such as the  Compete Ghana with 
funding support from the European  Union  that seek to increase/improve the business environment 
and the capacity of Ghanaian busi nesses to compete on the Regional and international markets.  
 
Question: How does this ambition square with the increase in the share of unprocessed exports 
between 2014 and 2019?  
 
Response:  
Response to question 2 of 1.3.1 provides indication on what measures are being taken to reverse 
this trend. It is in recognition of this situation that the NEDS was formulated and the ongoing 
measures being taken will contribute significantly to reducing the large share of unprocessed exports 
in Ghana 's internation al trade in favo ur of more value -added exports   led by manufactured goods  
 
The Secretariat Report states that the foreign investment minimum investment requirements may 
represent an obstacle to investing by small and medium -sized enterprises (SMEs) in Gha na.  
 
Question: Could Ghana please confirm whether it has experienced a decline in the number of foreign 
registered business since this requirement was brought in?   
 
Response:  
The GIPC  Act is under review to ensure that it meets current international investment policies based 
on Ghana 's commitments to Multilateral, Regional and Bilateral Trade and Investment Agreements.  
 
Question: Could Ghana please outline how it plans for these requi rements to support the domestic 
economy and to mitigate obstacles as highlighted?  
 
Response:  
The GIPC Act is going through a review process. Extensive consultations have been held with various 
stakeholders. The views and comments on the various provisions  in the law (including the minimum 
foreign equity requirement) have been incorporated in a Draft Cabinet Memo and forwarded to the 
Ministry of Finance for consideration.  
 
Question: Could Ghana please share whether there is any evidence or analysis on the e xpected 
effect of the requirement for foreign companies to hire at least 20 Ghanaians? How would Ghana 
plan to support foreign companies in hiring these workers?  
 
Response:  
This requirement applies to Trading Companies only. (Section 28 2 -4 of the GIPC Ac t.865) This is 
not required at the time of initial registration with the Ghana Investment Promotion Centre. 
Companies are however required to provide update on employment of Ghanaians in their half yearly 
reports to the Centre and at the time of the renewa l of their GIPC Certificate which is done every 2 
years.  
 
The GIPC has set up an Investor Aftercare Division to assist investors who may face challenges in 
the implementation of their projects/businesses. For the recruitment of workers there are companies  
who have speciali zed in staff recruitment and the GIPC will happy to introduce investors who may 
need such services to these companies.  
 
 
Question:  Does Ghana have the appropriate measures in place to attract international investors to 
Ghana and take adva ntage of the opportunities proposed?  
 
Response:  
Yes, the legal and regulatory framework (i.e. Act.865) and through targeted investment 
programmes. The GIPC has also set up an Investor Aftercare Division to assist investors who may 
face challenges in the i mplementation of their projects/businesses.  
 WT/TPR/M/427/Add.1  
 
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  The Secretariat Report claims that the improved risk management system through the Integrated 
Customs Management System (ICUMS) has reduced the need for physical inspections, however 
physical inspections still take place on most goods.   
 
Question: Could Ghana please explain why there is still the need for physical inspections and what 
further measures need to be implemented for the risk management system to be operational?  
 
Response:  
Yes, we do have a risk management system. Risk factors have been developed and fed into the risk 
management engine that profiles good for the various channels for clearance.  The red channel is 
still in use because our compliance level is low, malpractices  are high  
Security  
 
Question: The Secretariat Report notes that the number of levies applied at the border to imports 
has gone up, which claims to be increasing the cost of imports to Ghana. Given the difficulties caused 
by rising food prices and inflati on more broadly , could Ghana please say whether it plans to remove 
levies such as these, or for what reasons would they consider the continued application of such 
levies ? 
 
Response:  
Ghana would consider both options and ensure that its policy options enha nces  to ensure consumer 
welfare.  
 
Question:  The Secretariat Report states that although M ost-Favoured Nation (MFN)  rates on 
agricultural products have decreased the most since the introduction of the Common External Tariff 
(CET) rate, there has been an i ncrease in tariffs on certain products such as poultry, fish and fishery 
products, sugars and confection ery. This has likely led to higher prices for consumers as these 
products tend to be imported. At a time of rising food prices globally,  does Ghana plan  to revisit the 
increased tariff rates or alleviate costs through other means ? 
 
Response:  
Ghana would consider both options to ensure consumer welfare.  
 
The previous 2014 Secretariat Report stated that Ghana's use of concessions and exemptions is 
widespr ead and with the Exemptions Bill still pending, the United Kingdom assumes that these have 
continued.  
 
Question: Could Ghana please confirm when the Exemptions Bill will be introduced so that the 
revenue lost through exemptions can be recouped? Further, h ow is ICUMS improving the tracking 
of shipments to reduce the risk that goods assigned for re -export are sold duty free on the domestic 
market?  
 
Response:  
Discussions and stakeholder consultations for the Exemptions Bill have been finalized and ready for 
Parliamentary consideration.  
 
The United Kingdom is pleased to hear that there is a technical working group on fees and charges 
which is unpacking the additional costs imposed by the levies and putting these into the wider Trade 
Facilitation Agreement (TFA) context.  
 
Question: Could Ghana please outline when they expect the findings and recommendations of this 
group to be made available?  
 
 
Response:  
Recommendations by the Fees and Charges Technical Working Group – Improving 
Transparency  
Near -term:  
• Train MDAs on Cost -based Accounting with a focus on costing clearance activities only and 
determining the best way to set fees (e.g. fixed, volume -based).  WT/TPR/M/427/Add.1  
 
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  • Publish the Fees and Charges Amendment Instrument (e.g. LI 2228 of 2016) online, 
consolid ating all import and export related charges from all MDAs for easy and open access 
to the trading community.  
• Eliminate customs processing fees and VAT on transit.  
• Bring MDA 's interventions on transit (particularly "unstuffed " transit) in line with the WT O 
TFA's Article  11 and the RKC 's Standard 20 and Recommended Practice 18 and 21 to 
eliminate all formalities being imposed on transit.  
• Implement a mandatory sample form when MDAs take samples so that each sample taken 
has supporting documentation – form s hould be attached to the hard sample and the copy 
should be provided to the trader with details on quantities taken.  
 
Medium -term  
• Eliminate or reduce revenue -generating ad valorem  levies.  
• Include MDA inspection/certification fees in the single window system so they can be 
itemized on the declaration.  
• Review and eliminate charges that do not correspond to the trader by improving 
transparency.  
Examples:  
o GIFF/CUBAG fee that appears on the  declaration should not be passed onto the 
trader.  
o IRSTD withholdings should not be applicable for transit.  
o Scanning costs for exporters are transferred to the importers under the CCVR fee.  
o EXIM fees charged to the importer to offset the cost of exp ort-related services.  
• Evaluate ad valorem  fees for single window network usage.  
o Do ad valorem  fees accurately capture the cost of the service versus a fixed fee?  
o Are fees charged to importers used to cover services offered to exporters?  
 
Operational Improvements  
 
Near -term  
• Implement Risk Management System to reduce the number of inspections (document and 
physical).  
• Limit face -to-face interactions by relying more on the paperless systems (single window, 
CMS), and limit the freight forwarder/trader 's presence to physical examinations only.  
 
Medium -term  
• Consider adding the following functionalities to the single window:  
o Scheduling and notification mechanism for joint inspections, which allows the 
relevant MDAs to know where the inspection is occurring, time, and declaration 
information.  
o Control mechanism that keeps customs from releasing the good until the relevant 
MDAs have signed off on the release.  
 
Equip laboratories at the entry/exit points for common use amongst the MDAs rather than s eparate 
laboratories/equipment for each MDA (understanding that quarantine spaces do require separate 
facilities that may not be shared)  
 
 
Question: Could Ghana please confirm the ECOWAS community levy rate? The Secretariat Report 
provides two figures – 0.5% (Table 3.7) and 1% (paragraph 7). Additionally, could Ghana explain 
how the ECOWAS Community levy on imported goods from countries outside the region is compatible 
with Ghana's commitments under Article  VIII of GATT  1994, which is then referenced in the UK -
Ghana Trade Partnership Agreement Article  14? 
 
Response:  
As indicated in Table 3.7, the ECOWAS Community levy rate is 0.5%.  
 
The CET levy is in line with Article  VIII section 1(a) of GATT as it satisfies all three criteria under the 
provision.  
 
Question: Could Ghana please demonstrate how and where they publicize their external tariffs, 
including preferential rates applicable under trade agreements? How do businesses access and get WT/TPR/M/427/Add.1  
 
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  approval for Rules of Origin forms for preferential trade access; and linked, how does Ghana certify 
Rules of Origin forms?  
 
Response:  
It is publicized on the Integrated Customs Management Systems website: 
Www.external.unipassgh.com .  
 
Businesses can access  the Rules of Origin forms on the ICUMS platform. Applications are initially 
submitted to the Ghana Chamber of Commerce for further processing. Under the AfCFTA, GRA – 
Customs has been designated as the Competent Authority for issuance of certificates of O rigin. 
 
The Secretariat Report states that it is the Government's medium -term objective to process 50% of 
cocoa output locally, up from 31% at present.  
 
Question: Could Ghana please explain how the Government is supporting this and what 
infrastructure is required for the processing to increase locally?  
 
Response:  
This is done through collaborative work of state agencies mandated by law to support domestic 
processing and industrialization. The state agencies include Ghana Investment Promotion Council, 
Ghana Free Zone Authority, Food and Drugs Authority, and Ghana Standard Authority.  
 
Incentives provided by government include the following:  
 
i. Requisite permission for importing essential plant, machinery, equipment and accessories 
required for the enterprise.  
ii. Exemption from payment of customs import duties on plant, machinery, equipment and 
accessories imported specially and exclusively to establish the enterprise once approved as 
per existing laws.  
iii. Conferment of Export Processing Zone (EPZ) ben efits on companies in the EPZ.  
iv. General incentives are also provided under the Ghana Investment Code for foreign 
processing companies in particular.  
v. Favourable discount on light crop and other smaller beans size categories.  
vi. Processing companies have the opt ion to import lower grade beans from other origin 
countries to blend with Ghana cocoa for processing.  
 
Additionally, the Ghana Cocoa Board has developed regulations and guidelines to support Artisanal 
Small -Scale processors to process more beans and improv e the quality of their products in the 
coming years.  
 
The Secretariat Report observes that '[Ghana] has experienced high levels of deforestation, among 
the highest in the world, mostly attributed to forest clearing for cocoa farming.'  
 
Question: Could Gha na please indicate whether they intend to tackle these levels of deforestation, 
and if so, what measures are they considering?  
 
Response:  
There is no deliberate government policy which permits clearing of forest reserves for cocoa farming. 
Admittedly, ther e are some level of encroachment by farmers in forest reserves. However, the 
Forestry Commission employs legal means to eject the farmers from the reserves and undertake 
massive reforestation of such degraded forests. This is part of The GHANA FOREST PLANT ATION 
STRATEGY: 2016 -2040 (GFPS), which seeks to restore or rehabilitate the country 's deforested and 
degraded landscapes through forest  planting of trees, to include trees -on-farm (climate smart 
agriculture), woodlot establishment, enrichment planting int erventions.  
 
The Secretariat Report states that "tree tenure rights in Ghana are complex, and reforms are 
planned ".  
 WT/TPR/M/427/Add.1  
 
- 58 - 
 
  Question: Could Ghana please outline what these reforms will look like, and what is the timeline 
for them being implemented, noting the Secretariat's observation that this 'requires revisions at 
many levels' ? 
Response:  
Please refer to our responses in our previous correspondence.  
 
The Secretariat Report provides more information on the specific requirements for utilization of 
Ghanaian resources, goods and services for energy production. All of which contribute to creating 
challenging conditions for foreign entities to enter the mark et and produce energy, which if 
renewable would be extremely beneficial for Ghana.  
 
Question: Could Ghana please explain how the Government sees these additional requirements 
contributing to sustainable electricity generation ? 
 
Response:  
The development of renewable energy and other forms of electricity are governed by the country 's 
renewable energy master plan (REMP) and the Integrated Power Sector Master Plan. Therefore, only 
actions in these plans are promoted and  
developed.  
 
Secondly, in line with the  Ghana Beyond Aid agenda, Local Content and Local Participation, Ghanaian 
interest is paramount in the energy sector.  
 
The Secretariat Report sets out the 10 -point industrial transformation agenda which includes the 
Strategic Anchor industrial initiative.  
 
Question: Could Ghana please outline how the sectors were identified and what plans it has in place 
to boost exports in these sectors?  
 
Response:  
The 10 anchor industries which includes were selected based on the following:  
 
• Their backward and forward  linkages,  
• Development of local value chains  
• Enhancing value addition  
• Job Creation potential  
• Reduction in imports bill whilst enhancing export opportunities  
  
The government 's plan is to enhance value addition to the products identified by attracting both 
Domestic and Foreign Direct Investments. This would be done through industrial policy measures 
targeting investments into the selected industries. The government may rely on existing trade 
agreements to export competitively produced goods to partner countries.   
 
The United Kingdom commends Ghana's response to the Covid -19 pandemic and the measures 
implemented to cope with the socio -economic impacts of lockdown.  
 
Question: Could Ghana please outline how they are planning to reduce the increased fiscal deficit 
that was a consequence of Ghana's response?  
 
Response:  
Ghana 's fiscal policy and strategy to reduce the fiscal deficit in 2022 and the medium -term is twofold: 
to control expenditure and to raise more revenues domestically. The Fiscal consolidation program 
focus on expenditures rationali zation, enforcing commitment control mechanisms, increasing 
domestic revenue mobili zation as well as reducing borrowing to promote fiscal and debt 
sustainability.  
Question: Could Ghana please confirm the proportion of government revenue that is made up of 
tariff revenue?  
Response:  
Government revenue is estimated to be 30% of total tax revenue collections in 2020.  
 WT/TPR/M/427/Add.1  
 
- 59 - 
 
  The Ghana COVID ‑19 Alleviation and Revitalization of Enterprises Support (CARES) programme 
provides support to the private sector to accelerate industriali zation, deepen competitive import 
substitution and leverage digitization to raise productivity and create jobs. The UK a grees with the 
need for Ghana to boost its manufacturing capabilities but is aware that import substitution can 
create challenges with the risk of forgoing competitive and high -quality imports which can support 
economic growth.  
 
Question: Could Ghana plea se outline how the Government will ensure that any substitution 
measures are appropriate and measured, and ultimately do not end up hampering economic growth 
by reducing access to important inputs?  
 
Response:  
The key focus of the Ghana CARES Programme is to support the private sector to become a powerful 
engine for job creation in Ghana by providing support to the private sector in targeted sectors to 
accelerate competitive import substitution and export expansion in light manufacturing; and by 
optimizing implementation of Government economic flagships and key programmes.  
Government 's initiatives to accelerate industriali zation and boost manufacturing capabilities under 
the Ghana CARES programme includes:  
 
• Building Ghana 's Light Manufacturing Sector by targ eting agro -processing and food import -
substitution (specifically, in rice, poultry, cassava, sugar, and tomatoes), pharmaceuticals, 
and textiles & garments;  
• Developing Engineering/machine tools and ICT/digital Economy Industries by building 
capabilities to  manufacture machine tools to support our industrialization (e.g. agricultural 
Tools, food processing equipment, auto spare parts, building construction equipment etc.) 
as well as supporting entrepreneurs in ICT/digital economy businesses such as tech star tups, 
fintechs, apps for agriculture, Business Process Outsourcing (BPOs) etc.  
 
Question:  Could Ghana please explain by what means the Integrated Customs Management System 
(ICUMS) is improving clearance times at the ports? Is it fully digital or are there  some actions that 
still need to be done manually ? 
 
Response:  
The Integrated Customs Management System (ICUMS) is an end -to-end customs administration 
system that was deployed to usher Ghana 's trade to a single  window system to coordinate cross -
border tra de activities and ensure more efficient management and collection of customs duties and 
taxes. The implementation of ICUMS platform has improved clearance time significantly and has 
made cargo clearance at the port more convenient and faster by improving e fficiency in the clearance 
chain and making it possible for importers and agents to clear cargo within a day.  
 
The platform processes documents and payments through a single window. Ensuring that the port 
processes are fully digital and paperless except for the documentation of certain goods which require 
the stamp of custom officials. The pre -clearance allows importers to make necessary applications to 
ministries, departments, and agencies (MDAs) for approval of permits on cargoes that require 
clearance.  It also grants an importer or agent access to create a Bill of Entry (BOE) and other such 
processes to enable Customs to undertake classification and valuation to determine the duties and 
taxes to be paid.  
 
The Government Report states that the st andard of living for Ghanaians has increased, which is 
commendable.  
Question: Could Ghana please provide more information on how this has been measured?  
 
Response:  
Ghana 's per capita GDP shows an increase from US D1,999 in 2014 to US D2,272 in 2020.  
 
Question: The Government Report states that Ghana relies heavily on customs duties as a source 
of government revenue for development. Given that Ghana is committed to liberalization and making 
the global trading system function efficiently, could Ghana ple ase outline what it is doing to diversify 
its revenue sources so that it can rely less on import duty revenue and more on domestic taxes and 
other sources of revenue?  
 WT/TPR/M/427/Add.1  
 
- 60 - 
 
  Response:  
The government of Ghana as part of its measures to diversify and improve dome stic taxes introduced 
new tax policy initiatives and aggressive revenue measures in the 2022 Budget to support revenue 
mobilization.  
• Electronic Transaction Levy (e -transaction levy);  
• Implementation and collection of the revised Property Rate;  
• Implement the  E-VAT/E -Commerce/E -Gaming initiatives;  
• Roll out the simplified tax filing mobile application for all eligible taxpayers;  
• Passage of Tax Exemptions Bill;  
• Review of Fees and Charges Bill with an average increase of at least 15 % in 2022 and 
thereafter subjec t it to automatic annual adjustments by average inflation rate ; 
• Intensify the Revenue Assurance and Compliance Enforcement (RACE) initiative to plug 
revenue leakages.  
The implementation of the proposed tax policy initiatives and improvements in tax complia nce is 
projected to increase domestic revenue significantly by 44.4 % from GH¢68,914 million (15.0% of 
GDP) in 2021 to GH¢100,517 million (19.8% of GDP) in 2022. Total revenue and grants is also 
projected to increase from GH¢70,097 million (15.3% of GDP) in  2021 to GH¢100,517 million 
(20.0% of GDP) in 2022, reflecting a growth of 43.4 %. 
 
Question:  Could Ghana please outline how its commitment to ECOWAS fits with the broader 
commitment to the implementation of the African Continental Free Trade Area (AfCFTA)?  
 
Response:  
Ghana negotiated the AfCFTA within the ECOWAS Framework. In view of this, Ghana 's commitment 
under the AfCFTA is aligned to its commitment under the ECOWAS Protocols.  
 
Question: Could Ghana please explain whether they have identified a gap in the global sugar market 
which they can fill? Which markets is Ghana planning to export to?  
 
Response:  
Sugar is one of the country 's leading imports. Ghana 's National Sugar Policy, is aimed,  inter alia , to 
reduce its sugar import bills and increase exports to neighboring countries that rely heavily on 
imports.  
 
Ghana would also take advantage of regional and continental trade agreements to supply these 
markets at competitive prices.  
 
Questi on: Could Ghana please explain how their investment policies support their National micro -, 
small and medium -sized enterprise (MSME) and Entrepreneurship Policy?  
 
Response:  
The implementation of the Ten Point Industrial Transformation Agenda is largely dr iven by the 
Private Sector. At the crust of this agenda is a drive towards harnessing investments through 
targeted and sector specific policies with a particular focus on SME development.  
 
The Automotive Policy for instance, envisions a component manufact uring development policy that 
is focused on reducing entry barriers for SMEs to join the Automotive value Chain.  
 
Under the garment sub sector , SMEs are categorized as tier three  companies and are connected to 
tier one and two companies as subcontractors through a well -structured sub -contracting scheme.  
 
Question: Could Ghana please give an update on the progress of the NEDS and outline the trade 
policies it plans to implement to support the programme?  
 
Response:  
The NEDS was launched in October 2020 by His Excellency the President of the Republic of Ghana. 
Since then, implementation actions have been ongoing. The NEDS Coordinating Secretariat and 
various sector committees have be en established as stipulated in the Strategy document. Regional 
sensitization activities have been held in 2020 and 2021 and in the next four months (July -Oct 
2022), nationwide district sensitization workshops will be held to ensure that export -oriented fi rms WT/TPR/M/427/Add.1  
 
- 61 - 
 
  (SMEs) at the district level are aware of the strategies to be implemented to realize the expected 
outcomes. Participation of the districts is critical to the successful implementation of the NEDS.  
 
Ghana Export Promotion Authority, the National export  development agency has formulated an 
AfCFTA Market diversification proposal aimed at assisting Ghanaian companies diversify their 
products and markets targeting the African continental market.  
 
The Ghana Export Promotion Authority is working closely with  the AfCFTA National Office and other 
key implementing agencies to assist export -oriented companies to take advantage of market 
opportunities to increase export of made -in-Ghana products and services, with the AfCFTA as the 
key target market. Other strateg ies are also being deployed, including capacity building of SMEs in 
products and markets all in an effort to fully implement the NEDS.  
 
Question: Could Ghana please indicate whether there any specific non -tariff barriers that the 
government would like to t arget to support the NEDS?  
 
Response:  
Ghana 's main preoccupation is how to overcome increasing market entry barriers related to SPS and 
other quality -related measures in Ghana 's main markets. This is in view of the high percentage of 
the export of agricultural products, both primary and value -added products.  
 
  WT/TPR/M/427/Add.1  
 
- 62 - 
 
  COLOMBIA  
Paragraph  3.3. However,  the country's  heavy  but decreasing  dependence  on import  duties  and levies  
as a source  of budgetary  revenue  (sections  3.1.2 and 3.1.3)  represents  an obstacle  to trade  
facilitation.  The authorities  have also confirmed  that Ghana  does not currently  apply  any of the 
common  regulations  on customs  procedures  adopted  under  the Customs  Code of the Economic  
Community  of West African  States  (ECOWAS).  
 
Question:  Given that trade liberalization is affected by the dependence on duties and levies as a 
source of revenue, is it among the initiatives of the Government of Ghana to implement any of the 
common regulations relating to ECOWAS customs procedures?  
 
Response:   
ECOWAS  has developed  a common  Customs  Code for the community.  Ghana  is yet to apply  fully the 
provisions  in the Customs  Code.  However,  the provisions  in the code is a consolidation  of what 
pertains  in the various  Customs  administration  codes.  There  are a few variations  that Ghana  needs  
to adapt.  Processes  are in place Ghanas  to implement  fully the ECOWAS  Customs  Code.   
 
Paragraph  3.7. According  to the authorities,  Ghana  has implemented  an improved  risk management  
system  as part of ICUMS,  which  has reduced  the number  of physical  inspections  (see also section  
3.3.3).  However,  a robust  risk management  system  should  significantly  reduce  physical  inspections  
and direct  interactions  between  officials  and traders,  as these  tend to increase  the risk of unofficial 
fees and corruption.  Regardless  of whether  an import  is directed  to the officially  established  red, 
yellow  or green  carcasses  (for a physical  inspection,  a scanner  inspection  or to pass without  
inspection,  respectively),  most goods  are physically  examined  at the border  to compare  the values  
and quantities  of these  with the information  contained  in the declarations,   and the Customs  
Administration  regularly  conducts  a physical  examination  of goods  entering  through  the green  and 
yellow  channels.  
 
Quest ion: How does ICUMS work and what parameters do you use to reduce physical inspections 
and clearance times?  
 
Response:  
The Risk Management tool in the ICUMS  is operational. Risk factors and profiles have been developed 
and fed into the risk engine. As a result of this, selectivity criteria are determined on each Customs 
Bill of Entry (BOE) being processed in the ICUMS (Thus, the red, yellow, green and the blu e 
channels).  
 
These colour codes determine how the BOE will be treated. Selection for physical examination is 
based purely on higher risk factors on the various consignments as well as national policies on 
conformity and regulatory measures.  
 
However, the  various national regulatory agencies are not under one umbrella to harmoni ze their 
risk factors.  
 
Question: How has the risk management system been strengthened to prevent the collection of 
unofficial fees and corruption?  
 
Response:  
The risk management system deployed has significantly reduced physical examination of goods from 
about 80% to 50%. This has reduced person -to-person contacts and corruption as a whole.  
 
Paragraph  3.8. Ghana  has been implementing  the WTO Customs  Valuation  Agreement  since April 
2000 (Customs  Act 2015 (Act 891)).  According  to the Customs  Administration,  the main problem  
currently  facing  is under -invoicing  or the declaration  of a value  lower  than the actual  value  by 
importers  or their agents.  
 
Questi on: Could Ghana share information on the measures or controls being implemented by the 
customs administration to counter under -invoicing and the declaration of a lower value than the real 
one? 
 WT/TPR/M/427/Add.1  
 
- 63 - 
 
  Response:  
Mispricing and other valuation related fraud is of great concern to us just like other developing 
countries using the WTO Customs Valuation Agreement. Compliance level is low in our country.  
Nevertheless, we employ all professional measures to determine a  Customs Value that is most 
ascertainable as possible. Control measures we use are: - 
 
• Building a valuation data base from our price transaction database  
• Developing reference price database from research and commodity trading sites.  
• Employing as much as po ssible the deductive value method  
• Price verification  
 
Paragraph  3.21. The previous  Review  noted  that the country  applies  exemptions  and concessions  
on a widespread  basis in respect  of import  duties,  including  tariffs  and other  duties  and charges,  and 
on internal  taxes,  such as VAT. These  imports  enter  the country  under  exemption  letters  issued  by 
the Ministry  of Finance  at the request  of other  ministries.  A new bill on exemptions  is currently  under  
consideration.  It is clear that the large number  of tariff exemptions  granted  by Ghana  reflects  the 
fact that the ECOWAS  CET is not fully adapted  to the needs  of the country's  economy.  
 
Response:   
Ghana   is fully implementing  the ECOWAS  CET. However,  the Government  of Ghana  has the right to 
waive  or exempt  companies  and individuals  from paying  duties  and taxes  which  are calculated  based  
on the CET applicable  tariffs.   
 
Goods  granted  exemptions  are not zero rated  but waived  from the payment  of taxes/duties  for a 
particular  consignment  and period.   
 
There  is the need to harmoni ze these  exemptions  with other  member  states  of ECOWAS  in 
accordance  with the Customs  Code.  
 
Paragraph  3.22.  A portion  of the annual  revenue  lost as a result  of these  duty exemptions  is reflected  
in the Customs  Administration's  statistics  on "tax refunds"  (in some  cases  also referred  to as "exempt  
imports"),  which  are prepared  within  the framework  of the budget.  According  to official  data, in 2020 
the value  of tax refunds  amounted  to GHS 2.6 billion  (about  USD 430 million),  representing  5.8%  
of Ghana's  total tax revenues  (Table  3.2). Given  the exemptions  granted  for the expansion  of the 
port of Tema  in 2016,  the amount  of revenue  sacrificed  is likely to be higher  than currently  
calculated.  Exemptions  granted  under  the provisions  on export  processing  zones,  warehouses  under  
customs  control  or the GIPC have also not been included  (Table  3.5). 
 
Question: What are the expectations of the Government of Ghana with the new Exemptions Bill? 
Has any percentage of annual revenue to be recovered been estimated?  
 
Response:   
Exemptions  are not 'tax refunds ' but 'tax expenditures '. 
 
The exemptions  for the Tema  Port expansion  Project  cover  a number  of years  and is included  in the 
annual  exemption  figures.  Exemptions  granted  under  the provisions  on export  processing  zones,  
warehouses  under  customs  control  or the GIPC are also all included  in the annual  exemption  figure s. 
 
The new exemptions  bill will lead to savings  and not recovery  of taxes.  
 
Paragraph  3.125.   Table  3.15 presents  Ghana's  main laws relating  to intellectual  property  rights  and 
their scope.  Articles  13 and 14 of the Patents  Act contain  provisions  on compulsory  licensing,  
although  no licence  has been granted  since 2005.  Where  the public  interest  so requires  or where  a 
judicial  or administrative  body determines  that the mode  of exploitation  of a patent  is contrary  to 
competition,  the compe tent Minister  may designate  a third person  or a public  body to exploit  the 
invention.  Reasons  of public  interest  include  national  security,  nutrition  and health,  as well as the 
development  of vital sectors  of the economy.  Upon request,  courts  may also grant compulsory  
licences in the event  that a patent  is not exploited  for at least three  years.  In 2005,  a Ghanaian  
company  was granted  a compulsory  licence  to produce  HIV medicines;  this has not occurred  in the 
case of COVID‑19 vaccines.  
 WT/TPR/M/427/Add.1  
 
- 64 - 
 
  Question: With regar d to the amendment of the Patents Act, which provides in Sections 13 and 14 
for compulsory licensing , we would be interested to know whether the Ghanaian legal system has 
specifically regulated the procedure to be followed, whether administrative or judici al, for the 
granting of compulsory licen ces? If the answer is affirmative,  could you expand the information 
regarding it, making special reference to elements such as: Causal, legitimate, terms or term of 
granting the licen ce and compensation or payments t o the owners of intellectual property rights?  
 
Response:  
The sections 13 and 14 referred to above are sections of the Parent Patent legislation, Patent Act, 
2003 (Act 657) and have not been amended. The Ghanaian legal system does not have specified 
procedures in respect of sections 13 and 14.  
 
Paragraph  4.1. Since  2017,  Ghana's  sectoral  policy  framework  focuses  on the implementation  of the 
10-Point Programme  for Industrial  Transformation  adopted  by the Government.  The 10-Point 
Programme  aims to promote  industrialization,  reap the benefits  of market  access  opportunities,  
create  employment  opportunities  and achieve  prosperity  for all Ghanaians.  
 
The various  components  of the Program  are listed  below:  
 
i. National  Industrial  Revitalization  Program  
ii. "One District,  One Factory"  
iii. Strategic  Driving  Industries  
iv. Industrial  Parks  and Special  Economic  Zones  
v. Development  of Small  and Medium -Sized  Enterprises  (SMEs)  
vi. Export  Development  Programme  
vii. Improving  National  Retail  Infrastructure  Busin ess Regulatory  Reforms  
viii. Industrial  Subcontracting  Exchange  
ix. Enhancing  Public -Private  Dialogue  
 
Question: Could Ghana share more information on the components of the Programme related to 
Industrial Revitalization and the Industrial Subcontracting Exchange?  
 
Response:  
Industrial Revitalization  
The national industrial revitalization programme is an initiative that enhances the competitiveness 
of distressed but economically viable industries. The support comes in two major forms, namel y: 
technical assistance and access to financing. With respect to technical assistance, companies are 
provided with managerial and technical expertise to support their operations. For access to financing, 
the government facilitates concessionary loans with negotiated interest rates from commercial Banks 
for these companies. Commercial Banks are allowed to conduct their own due diligence and credit 
appraisal before loans are disbursed.  
 
Industrial Sub -Contracting  
 
The programme is designed to provide a struc tured mechanism for linking Small and Medium 
Enterprises to the supply chain of large scale companies. It also involves provide technical capacity 
of SMEs to fulfil subcontracting orders. It also seeks to develop pan encompassing local procurement 
policy a nd legislation to provide opportunities for SMEs to participate in the execution of foreign 
contracts.  
 
  WT/TPR/M/427/Add.1  
 
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  BRAZIL  
Question no 1:  According to paragraph 10 of the summary of the Secretariat report, there are 
quantitative restrictions in place on imports of poultry products to the Ghanaian market. Are there 
plans to reduce these restrictions?  
 
Response:  
The quantitative restrictions  are not being enforced currently.   
 
Question no 2 : According to paragraph 4.10 of the Secretariat report, imports of poultry products 
to the Ghanaian market "are subject to import licensing (import permit) requirements to protect 
domestic production ". What are the criteria and average timeframe for the emission of import 
permits for poultry products?  
 
Response:  
The requirement for import approvals is based on the protection of health and safety of consumers. 
To acquire this approval, the following are th e requirements:  
   
Requirements for imports of poultry products to Ghana  
 
All importers must register with the VETERINARY SERVICES DIRECTORATE yearly.  
All importers must apply to MINISTRY OF FOOD AND AGRICULTURE for import approval.  
All importers must app ly to the VETERINARY SERVICE DIRECTORATE through the ICUMS for 
VETERINARY IMPORT APPROVAL upon arrival of the products.  
 
Requirements for import permit from Veterinary Services Directorate  
 
Documents required from exporting country  
 
1. Veterinary Health Certificate (original) duly completed in English and endorsed by an official 
Veterinarian (state Veterinarian) in the exporting country.  
2. The Veterinary Health Certificate must satisfy/attest to the following requirements:  
 
• The premises or area from which t he animals /poultry originate are not under any 
disease restrictions according to OIE standards  
•  The meat described was obtained from poultry:  
 
a) found to be free of clinical signs of infectious or contagious diseases to which the 
species is susceptible  
b) hatched, reared and slaughtered in the exporting country.  
c) originating from flocks not slaughtered to control or eradicate a disease  
 
• the meat was derived from birds, which come from establishment that have been 
regularly monitored for the presence of Salmo nella spp and no evidence of Salmonella 
Enteritidis and. Salmonella Typhimurium has been found on routine bacteriological 
culture  
 
• the meat was derived from poultry slaughtered and the meat handled/cut/processed and 
packed, at an abattoir and cutting plant  under the supervision of government 
veterinarian  
 
• the meat was bacteriologically tested and found to be free (absent) from Salmonella  
 
The average timeframe for processing of import approvals is a maximum of 6 days.  
 
 
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