WT/TPR/M/298/Add.1  
 
25 July 2014  
(14-4297)  Page: 1/61  
Trade Policy Review Body 
26 and 28 May 2014 Original: English/anglais/inglés  
 
  TRADE POLICY REVIEW 
GHANA 
MINUTES OF THE MEETING 
Addendum 
Chairperson: H.E. Ms Mariam MD SALLEH (Malaysia) 
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 
26 et 28 mai 2014 
EXAMEN DES POLITIQUES COMMERCIALES 
GHANA 
COMPTE RENDU DE LA RÉUNION 
Addendum 
Président: S.E. Mme Mariam MD SALLEH (Malaisie) 
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 le Ghana.1 
 
 
Órgano de Examen de las Políticas Comerciales 
26 y 28 de mayo de 2014 
EXAMEN DE LAS POLÍTICAS COMERCIALES 
GHANA 
ACTA DE LA REUNIÓN 
Addendum 
Presidente: Excma. Sra. Mariam MD SALLEH (Malasia) 
En el presente documento figuran las preguntas presentadas anticipadamente por escrito y 
las preguntas adicionales de los Miembros de la OMC, así como las respuestas facilitadas por 
Ghana.1 
                                               
1 In English only./En anglais seulement./En inglés solamente. WT/TPR/M/298/Add.1 
 
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1  AUSTRALIA 
 Report by the Secretariat - WT/TPR/S/298 
 Summary 
 
Page 7, paragraph 2 
 
Ghana's expansionary fiscal policies have in recent years led to unsustainable budget deficits. It has relied heavily on taxing international trade for state revenue. The WTO Secretariat report on 
Ghana noted that by July 2013, thparagraph e share of tax on international trade had risen to 4% 
of GDP and to over a third of fiscal revenue. What  steps is the Government of Ghana taking to 
reduce its expenditure and, as a lower-middle income country, to reduce its dependency on 
development assistance and broaden its tax base to capture sectors such as real estate and the 
informal sector?  
Answer 
 
In addition to revenue measures, expenditur e rationalization measures were introduced 
for purposes of achieving the fisc al target for the year, namely: 
 
i. Regular adjustment of fuel and utilit y prices to achieve better targeting and 
thereby reduce related subsidies to the barest minimum; 
ii. Minimizing waste in expenditure on goods and services and capital; 
iii. Moratorium on the award of new cont racts and contracting new loans with a 
change in focus to pipeline items; 
iv. Refinancing of short term expensiv e debt with a view to extending the 
maturity dates and reducing interest costs; 
v. Provision of matching f unds to fast-track disburseme nt of existing loans; and 
vi. Processing of all GoG expenditures  on the Ghana Integrated Financial 
Management and Information System (G IFMIS) and classifying them under a 
revised Chart of Accounts for all govern ment transactions to reduce waste. 
 
Further, the expenditure rationalization meas ures helped to contain most expenditures 
within the 2013 total Appropriation.  
Government refrained from increasing the taxes of the real estate to boost their 
businesses in order to address th e housing deficit in the country. 
 2  Trade and Investment Regimes 
 2.3.2  Trade agreements and arrangements / ECOWAS 
 
Page 29, paragraph 2.22 
 
Following the adoption of the common external tariff in October 2013 and the expected 
implementation from January 2015, what steps is the Government of Ghana taking to reduce the 
non-tariff barriers that impede intra-regional trade?  Answer 
 Government is taking the following steps:  
1) Enhancing the ECOWAS Trade Liberalisation Scheme, 
2) Strengthening institutional measures in cluding security, financial services, 
investment bureaus, standards organisations, etc. 
3) Enhancing infrastructure capacities such as roads, railways, ports, 
telecommunication, shipping lines, etc. 
4) Strengthening the human resource base. 
 WT/TPR/M/298/Add.1 
 
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  2.3.3  Trade agreements and arrangements / The Economic Partnership Agreement (EPA) with the 
European Union (EU) 
 
Pages 30-31, paragraphs 2.31-2.41 
 As President of the Economic Community of West African States (ECOWAS), Ghana's President Mahama has conveyed his support for an Ec onomic Partnership Agreement (EPA) between 
ECOWAS and the EU. What steps is the Government of Ghana taking to encourage other members 
of ECOWAS to sign on to the EPA?   Answer 
 Ad-hoc  Expert and Ministerial Committee meetings have recently been held in Accra to 
resolve outstanding issues raised by some Member States to pave the way for the 
eventual signing of the EPA. 
 2.4.1  Investment regime / Overview 
 Page 32, paragraph 2.45 
 Ghana regularly ranks among the highest recipients of FDI in Africa, but most of this investment 
goes to the mining, oil and gas sectors. What policy steps is the Government of Ghana taking to 
encourage investment into other areas of the economy?   
Answer 
 
The new GIPC Act 2013 (Act 865) outlines incent ive packages to attract investment into 
other areas. 
 2.4.3  Investment regime / The new Ghana Investment Promotion Centre (GIPC) Act 
 
Page 34, paragraph 2.52 
 
Recent changes to the Ghana Investment Promotion Centre (GIPC) Act resulted in extending the 
Act to all investments, domestic and foreign and set a maximum time for pr ocessing applications 
at 5 days. However, there are other processes such as land registration that are not covered by the GIPC. What steps is the Government taking to streamline other processes in support of 
investment? 
 Answer 
 
The new Act provides for ease of investors to come to Ghana. The GIPC is putting in 
measures to re-introduce the one-stop shop fo r registration of investor businesses. It is 
also collaborating with other Ministries, Departments and Agencies to iron out 
outstanding issues in terms of the acquisition of land etc. 
 3  Trade Policies and Practices By Measure 
 3.1.2  Measures directly affecting imports / Customs clearance and other import procedures 
 Pages 37-39, paragraphs 3.3-3.17 
 A review of section 3.1 indicates that process for custom clearance and import procedures is in need of rationalization as importers are faced with duplication of documentation and agencies 
involved in the importation process, inefficient port clearing procedures etc. What steps is 
Government taking to rectify the situation and overhaul Ghana's import system?  
Answer 
 
Government is trying to harmonise the clearing process to facilitate trade through regular training of Customs Officers and pu blic education and by encouraging customs WT/TPR/M/298/Add.1 
 
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  officers to be more efficient and effective in  the conduct of their examination so that the 
need for intervention by other agencies does not arise.  3.1.7  Measures directly affecting imports / Duty concessions and exemptions 
 Page 48, paragraph 3.49-3.51 
 
The Government has a high level of tolerance for tariff and other import duty exemptions in 
support of its policy to promote economic growth. However, as a result, several private importers make use of the multiple import duty exemptions, concessions and other schemes available to avoid paying any duty. In addition there are ex emptions granted under export processing zone, 
bonded warehouse and GIPC provisions. What steps is the Government of Ghana taking to 
streamline and simplify existing exemptions wh ich are complex and expensive to administer? 
 
Answer 
 
Government is comprehensively reviewing all import duty exemptions with the view to 
eliminate some, prevent abuses and streamlin e the procedure for granting exemptions. 
 3.1.9  Measures directly affecting imports / Contingency measures 
 
Page 50, paragraph 3.57 
 
Is Ghana taking steps to develop an anti-dumping, countervailing or safeguard measures system? 
If so, could Ghana please provide information on it.  
 Answer 
 Globalisation and liberalization of trade have  brought in their wake a number of unfair 
trade practices such as dumping by foreign exporters. Government is aware of the difficulties encountered by some domestic comp anies as a result of these unfair trading 
practices. 
 To check these practices, Government will, in the course of this year, submit to 
Parliament a Bill on the establishment of the Ghana International Trade Commission 
(GITC), which will enable Ghana to take advantage of the re medies on piracy, 
anti-dumping and countervailing measures. Th e overall effect of this commission would 
be to boost Ghana's domestic and international competitiveness.  
 4  Trade Policies by Sector 
 
4.1.2.3  Agriculture / Key sub-sectors / Dairy, meat, and other animal products 
 
Page 74, paragraph 4.41 
 President Mahama in his state of the Nation addr ess identified increased local poultry production 
as a priority yet the section 4.41 notes that legisl ation in the field is archaic. Could Ghana please 
provide more information on any plans viz the poultry sector. 
 Answer 
 
Legislation in the poultry sector being archai c only refers to the 1961 Animal Disease Act 
which focuses more on Animal Health issues. There is the need for this law to be reviewed due to changing times. There is also the need to draft new laws for poultry 
production considering the process along the value chain from the Hatchery Operations, 
feed quality control, feedmill operations, bi o-security issues. The establishment of a 
poultry council is also being considered. 
 WT/TPR/M/298/Add.1 
 
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  4.7.2.2  Services / Information and communicati on services / Developments in regulation 
 
Page 96, paragraph 4.138 
 
Australia notes Ghana's existing levels of openness in the communications sector. Could Ghana 
please provide further details on which limitations in its GATS Schedule are no longer in force?  
Answer 
 
All limitations on Ghana's GATS Schedules are still in force and would be reviewed 
depending on the outcome of the on-going Doha Round negotiations and dynamics in its 
services sector. 
 Page 96, paragraph 4.139 
 Could Ghana please provide further detail on the na ture of the GIFEC, and in particular whether its 
responsibilities in facilitating investment in information and communications technology include 
facilitating foreign in vestment in these?  
 Answer 
 
GIFEC's role includes facilitating foreign investment and also implementing universal 
access obligation in Ghana.   
4.7.2.3  Services / Information and co mmunication services / Internet access 
 
Page 96, paragraph 4.142 
 Could Ghana please provide further details about this measure, and in particular whether any 
licenses to Foreign Service suppliers have been issued? 
 
Answer 
 
All the Telecommunication companies in Gh ana are foreign owne d and they provide 
internet services.  
 4.7.3.4  Services / Transport services / Air transport  
 Page 100, paragraph 4.166 
 Could Ghana please provide further information on whether any foreign service suppliers are 
involved in the provision of these services? 
 Answer 
 Apart from the provision of internet servic e by all the Telecommunication companies, 
about 20% of internet service provider s in Ghana are foreign companies.  
 
4.7.5  Services / Professional and business services 
 Page 101, paragraph 4.170 
 Australia notes Ghana's current lack of commitments on professional services within the WTO. Australia also notes the information made available in Table 4.8 on page 101 of the Report by the 
Secretariat on selected regulated professions in Ghana. Could Ghana please advise whether a 
register of all professional bodies established in Ghana is maintained, and if so, how it may be accessed? 
 
Answer 
 Yes, the names of professionals in various di sciplines or fields can be obtained in the 
register of their various national  professional body associations. WT/TPR/M/298/Add.1 
 
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2  BRAZIL 
 Questions regarding the Secretariat report 
 1  Economic Environment 
 
Page 7, paragraph 3 
 
1)  A relevant share of Ghana's exports is based on cocoa, oil and gold. What are Ghana's main strategies and policies to diversifying exports? 
 
Answer 
 
As a way of diversifying the economy for su stained growth and development, a National 
Export Strategy (NES) and its implementa tion arm, National Export Development 
Programme (NEDP) were launched on 16th August, 2013. The over all objective of the 
Policy is to develop the potentials of the Non- Traditional Export (NTE ) sector in order to 
achieve a strategic target of US$5.0 billio n within five years (2014-2018) of its 
implementation from its cu rrent level of US$2.364 billion 
 
2  Trade and Investment Regimes 
 
Pages 29-30 
 2)  What are Ghana`s main trade agreements besides the Economic Community of West African States (ECOWAS) and the European Union? Is Ghana`s government and private sector pursuing 
further liberalization through other preferential trade agreements? 
 Answer 
 
No, apart from bilaterals, ECOW AS and EU Agreements are the main trade agreements of 
Ghana.  
3)  After the adoption of the ECOWAS common external tariff, what are the next steps in 
liberalizing trade among West Africa? What are the main trade barriers ECOWAS should tackle?  
Answer 
 
a) 
1) ECOWAS is likely to sign a regional EPA 
2) ECOWAS Trade liberalisation Sc heme is to be enhanced 
3) Electronic exchange of information on customs transactions to be linked in 
 the region. 
 
b) Barriers  
i) Non-compliance and implementation of some ECOWAS protocols 
ii) Institutional challenges of cooperat ion between the various Member States 
Ministries, Department and Agencies 
iii) Human resource challenges 
iv) Infrastructural challenges like roads, railways, ports, etc. linking or serving 
various countries. 
 
4)  In paragraph 2.27, it is mentioned that joint border posts with Burkina Faso, Cote d`Ivoire and 
Togo are "about to start operating". What are the next steps for this policy? Is that possible to mention if there was any reduction of the good`s release times in the joint border posts? 
 
Answer 
 The construction of joint border post with Togo is almost completed. Regulations and 
Operational Procedures are being developed for the operation of the post. ECOWAS is WT/TPR/M/298/Add.1 
 
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  now sourcing for funding to develop the border posts of Ghana with Cote d'Ivoire and 
Burkina Faso.  3  Trade Policies and Practices by Measure 
 Page 50, paragraph 3.55-3.56 
 
5)  Paragraph 3.55 states that "the West Africa Trade Hub highlights that Ghana continues to 
apply temporary import bans and quotas for selected agricultural commodities". Could Ghana confirm this and inform which agricultural products are currently under import quotas and which are under import ban? 
 
Answer 
 
No ban has been placed on selected agricultural products. 
 6)  Could Ghana inform if it is applying any import restriction measure based on quota for 
individual importers? If so, for which products? Is this measure temporary or permanent? Please 
indicate any published official measures pertaining to this issue.  Answer 
 Arms and ammunition are restricted item s as listed in the HS and Tariff Code 
pages 710-712 
 
7)  Paragraph 3.56 notes that "in 2004, the authorities notified the WTO of absence of import licensing procedures. There is however a rather long list of products which reportedly require a 
permit from the appropriate organization prior to  importation", including subject to quotas for 
individual importers. Since there seems to be no notified measures by Ghana to the WTO, could Ghana detail on the current policy regarding import  permits? Could Ghana also explain why such 
requirements were not notified to the WTO? (parag raph 3.56 of the Secretariat Report refers to a 
"table 3.1", which does not appear to correspond to the matter at issue). 
 8)  Please clarify the "special registration requirements to set-up as a trader of imported goods as 
mentioned in paragraph 3.1 (page 97) of the Secretariat Report. 
 4  Trade Policies by Sector 
 Page 74, paragraph 4.35 - 4.40 
 9)  In the report, paragraph 4.39, the Secretariat states that poultry production is a now 
Government priority in Ghana. How does Ghana plan  on increasing domestic production of poultry? 
 Answer 
 What Ghana has done now to attract investors is to create the space for local producers. 
Previous broiler projects and investment s by companies like Liberty Commodities 
Limited failed because there was poor coor dination, marketing challenges and the 
importers were not involved. With the decline of the industry, a lot of farmers switched 
to layer production. With the creation of th e environment, the broiler industry will be 
very lucrative. It is expected that investor s would rush to provide more infrastructure. 
These are tax waivers for importation of f eed/feed ingredients; and also some poultry 
equipment.   
10)  Also according to the Secretariat report, paragraph 4.40, "the poultry industry in Ghana is 
seeking investor partnerships to make full use of installed capacities at the hatcheries and for further expansion". In this sense, how is Ghana planning on attracting new investments in the 
sector? What would be, if any, the consequences of  these plans for the international trade of this 
product?  WT/TPR/M/298/Add.1 
 
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  Answer 
 
Government is creating the environment to  attract investors to create the needed 
infrastructure in the broiler industry. There are tax waivers for importation of feed/feed 
ingredients; and also some poultry equipment.  
 Looking at the gaps between domestic re quirement and domestic production, Ghana 
needs to import chicken products to make up. There are no plans to stop importation 
since this would affect poultry meat co nsumption. These are however rules and 
regulations of the business which must be ad hered to by importers. The International 
Trade of poultry products would not be affe cted by the plan by Ghana Government to 
increase domestic production of local chicke n. In fact despite the un- competitiveness 
due to price difference, Ghanaians prefer lo cally produced fresh quality chicken and any 
intervention to promote it is welcome. WT/TPR/M/298/Add.1 
 
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3  CANADA 
 Report by the Secretariat (WT/TPR/S/298) 
 Part 3:  Trade Policies and Practices by Measure: Measures affecting production and trade: local 
content requirements: paragraph 3.129, page 65 
 The Secretariat reports that "a new law, the Ghana Shipping (Amendment) Act, 2011 (section 4.7.3.2) and a new policy (section 4.4.2) are intended to increase local participation in the oil and gas industry. It has been questioned whether these new measures potentially run counter 
to the provisions of the WTO Agreement on Trade-Related Investment Measures (TRIMs 
Agreement) and the General Agreements on Trade in Services (GATS)."  
1.  With a fall of almost $1 billion in FDI in 2013 and restrictive FDI elements embodied in both 
real and pending legislation regarding the GIPC, Pe troleum and Mining Bills; does Ghana view FDI 
as desirable and how does it propose to ameliorate its foreign investment environment?  
 
Answer  
 Yes, FDIs are desirable. The general improvem ent in the cost of doing business, stable 
economic and political environment and the GIPC, Petroleum and Mi ning Bills provide 
conducive environment for FDI inflows.   
 
2.  In this month's emergency National Economic Forum in Ghana 22 points were listed to improve 
the economy. No mention was specifically made to assist the private sector or address FDI other than a point to encourage indigenous entrepreneurship. Is this perceived reliance on self-help and 
aid donors going to be sufficient to have Ghan a rejoin the boom experienced in many other 
countries across Africa?   Answer  
 The important role of FDIs in supplementin g Ghana's national efforts for socio-economic 
development cannot be down played. The impl ementation of the ongoing Private Sector 
Development Strategy and the incentives in the new GIPC Act address FDI inflows into 
Ghana.  
Part 3:  Trade Policies and Practices by Measure: Measures affecting production and trade: 
Government procurement: paragraph 3.133, page 66 
 
The Secretariat reports that "a procurement entity may grant a margin of preference for certain 
suppliers; while the nationality of the supplier is irrelevant, a minimum percentage of national 
content, specified in the Regulations and varying with the type of good, is crucial. Goods satisfying the local-content conditions attract a margin of preference of up to 20%, depending on the local 
content." 
 3.  Could Ghana provide additional information on  how such preferences are applied? Is there a 
consolidated list of suppliers specifically covered by this policy? How is the preference applied 
when evaluating bids?   Answer  
 The margin of preference is applied as follows:  
1) Where local labour, raw materials and components from within Ghana 
account for 15% or more of the ex-works price of the product offered: 20% margin of preference granted. 
2) Where the imported raw material or components constitute the bulk of inputs 
and local labour and additional components are required for processing into finished products and the proportion of domestic value added is equal to 10% or more of the ex-works price of  the product offered: 15% margin of 
preference granted.  WT/TPR/M/298/Add.1 
 
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  Specific list of suppliers is not available 
 
4.  Could Ghana explain whether the regulations that are referred to in the report apply to all purchases by the Government of Ghana entities or only to specific procuring agencies? 
 
Answer  
 
In respect of Goods, Margin of Preference is allowed under both National Competitive 
Tendering and International Competitive Tend ering. Eligibility for preference for goods 
is determined by the sources of the domest ic goods and not by the nationality of the 
Tenderer. Under works Margin of Preference  is applied to International Competitive 
Tendering. 
 5.  Does Ghana envisage reducing or eliminatin g the margin of preference regime enjoyed by 
domestic products, and if yes, when? 
 Answer  
 Margin of Preference is a fairly new polic y which would be reviewed in time, and if 
necessary, revised.  
Part 3:  Trade Policies and Practices by Measure: Measures affecting production and trade: 
Government procurement: paragraph 3.134, page 66 
 The Secretariat reports that Ghana is neither a signatory nor an observer to the WTO Agreement 
on Government Procurement.  
6.  Does Ghana envisage becoming either a Party or an observer to the WTO Agreement on 
Government Procurement? If yes, when does Ghana expect to do this?  Answer 
 Government may first consider becoming an observer.  
Other questions 
 
7.  With calls by Ghana for public-private partners hips but no practical projects coming to fruition, 
are there activities that Canada could undertake to assist this process and at the same time 
encourage Canadian firms to take advantage of opportunities in this type of FDI? 
 Answer 
 A public-private partnership (PPP) Secretariat has been set up at the Ministry of Finance. Some priority projects have b een identified for PPP on infrastructure 
development covering variou s sectors such as housing, roads, railways, energy, 
electricity, selected airports etc. Foreign investors interested in the PPP may contact the 
PPP Secretariat to link up with the various mi nistries to undertake projects. Canadian 
firms may take advantage of this opportunity too. 
 8.  With a moratorium on sovereign loans in effect but a huge requirement for infrastructure projects, not least being related to lights and water; how does Ghana view its way out of this 
impasse? 
 Answer 
 The moratorium, which is a temporary measur e, applies only to Government loans. 
Government is encouraging PPP for infrastruc ture projects, including in the energy 
sector, to bridge the infrastructure gap. WT/TPR/M/298/Add.1 
 
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4  CHINA 
 Government report 
 Page 11  
 
4.4  The National Export Strategy for Non-Traditional Exports  
 
Paragraph 4.16 The objective of the policy is to develop the potentials of the Non-Traditional Export sector in order to achieve a strategic targ et of … as a way of diversifying the economy for 
sustained revenue from export.  
 Q1.  What kind of measures are in place to implement the strategy and how effectively have they 
been implemented so far? What could be the way forward?  
 Answer 
 In order to generate the $5 billion of non-trad itional exports, 9 priority product sectors 
have been selected to help effectively contri bute to the attainment of the above target. 
For this to be achieved, a full spectrum of 23 National Export Development Projects will 
be implemented across 5 Strate gic Thematic Areas, namely: 
 
i. Expansion of production and supply base 
ii. Export market development 
iii. Manpower development and institut ional capacity building for exports 
iv. Incentives and re gulatory framework 
v. Cross cutting issues. 
 
Regarding the measures in place and how e ffectively have they been implemented so 
far: 
 
 The main implementation agency, Gh ana Export Promotion Authority is 
undergoing organizational review an d re-positioning to align corporate 
objectives and work plans with the strategy. 
 The government's main local fund, the Export Trade Agricultural and 
Industrial Development Fund has been  re-enacted. The new act governing 
the fund has introduced new features aimed at making the fund more 
responsive to the needs of the private sector and to align with the strategy. 
 Detailed implementation plans are being draw up for the development of the 
nine priority sectors iden tified in the strategy. 
 Orientation programs and stakeholde r consultation are on-going in 
preparation of specific projec ts to implement the strategy. 
 Identification and appraisal of district  level projects are also on going to 
guide efforts to secure project financing. 
 Way forward 
 
 Need for fund mobilization from off shore sources for specific projects 
outlined in the strategy. 
 Need for Strategic alliances with in ternational marketing and technical 
support partners. 
 Need to consolidate our presence in  other markets especially, Asia and 
Americas. 
 Need to engage more with operators an d stakeholders at the District level. 
 WT/TPR/M/298/Add.1 
 
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  Secretariat's report 
 
Page 7, paragraph 5  
 
In 2013, ECOWAS members concluded the negotiations  on a common external tariff (CET) for the 
region, … . Overall, ECOWAS integration is slow in taking hold.   
Q2.  Please explain what kind of the obstacles are lying in the way and what kind of efforts are 
required in order to overcome the obstacles and to facilitate the ECOWAS integration?   Answer 
 
i) Non-compliance and implementation  of some ECOWAS protocols by some 
Member States 
ii) Institutional challenges of cooperat ion between the various Member States' 
Ministries, Department and Agencies 
iii) Human resource challenges 
iv) Infrastructural challenges like roads,  railways, ports, unreliable shipping 
lines along the west coast etc. linking and serving various countries. 
 Page 8, paragraph 10  
 Cocoa procurement, pricing, and exports are still under a government monopoly, which has yet to be notified to the WTO.  
 
Pages 71-72 
 
4.1.2  Key-subsector 
 
Paragraph 4.24 
 
Little information is available about the pricing mechanism.  
 Q3.  Since Ghana exports 78% of its Cocoa producti on to more than 25 destinations worldwide, 
representing over 12% of total merchandise export  value, does Ghana have any plan to improve 
its transparency aspects regarding Cocoa procurement, pricing and exports and fulfil its WTO notification obligations?  
 
Answer 
 Yes, Ghana is preparing to notify the WTO. 
 
4.1  CHINA – SECOND BATCH 
Government report 
 
Macro-economic environment and economic performance 
 
Page 3, paragraph 2.4 
 
Over the medium-term, government fiscal policy aims at ensuring fiscal prudence and debt sustainability through improving revenue mobilization, rationalizing and enhancing the efficiency of 
public expenditures and reviewing financing methods. The Government also plans to focus on fiscal 
policy that will ensure transparent, effective an d efficient natural resource revenue management, 
and continue with the ongoing reforms to strengthen financial management and management of 
financial risks. 
 Q1.  Please briefly explain the focus of the future fiscal reform. Regarding tax administration, could 
any new measures be adopted on mineral tax collection in emerging oil industry? What kind of 
changes does Ghana government anticipate on fiscal revenue made in connection with oil output?  WT/TPR/M/298/Add.1 
 
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  Answer 
 
In 2012 Ghana achieved real GDP growth of  7.9% and an inflation rate of 8.8%. 
However, the economy had come under severe st ress particularly on the fiscal front, on 
account of exceptional factors including: 
 
i. Implementation challenges associat ed with the single-spine wage policy 
initiated in 2007 to correct distortions and inequities in the public sector 
wage structure; 
ii. Significant shortfall in gran ts from Development Partners; 
iii. Non-realisation of projected revenue from the oil companies, due mainly to 
shortfall in projected output in 2011 and 2012; 
iv. Larger-than expected petr oleum and utility subsidies; 
v. Higher interest costs arising from the steep rise in short term domestic 
interest rates; and 
vi. The continued disruption in gas suppl y to the country from the West African 
Gas Pipeline (WAGP) that led to a su bstantial increase in subsidies. 
 
Therefore, rather than a 6.7% budget deficit originally targeted, we realized an actual 
deficit of 11.8%. 
The 2013 Budget ushered in bold decisions to improve the fiscal situation. To improve 
revenue performance and support the fisc al consolidation effort, in July 2013, 
Government introduced the following revenue measures: 
 
i. National Fiscal Stabilization Levy – levy  of 5% of profit before tax of banking, 
insurance, other financial services, co mmunication, and brewery sectors with 
a sunset clause to end at the end of 2014; 
ii. Special Import Levy of 1 and 2% on some imported goods; 
iii. Environmental tax of 10% on plastic to broaden the base; and 
iv. Import duty of 20% and VAT on imported mobile handsets. 
 
These revenue measures yielded revenue equiva lent to about GH¢168 million or 0.2% of 
GDP in 2013 and are expected to yield GH¢6 30 million or 0.6% of GDP this year 2014. 
 
In addition to the revenue measures, ex penditure rationalization measures were 
introduced for purposes of achieving the fiscal target for the year, namely: 
 
i. Regular adjustment of fuel and utilit y prices to achieve better targeting and 
thereby reduce related subsidies to the barest minimum; 
ii. Minimizing waste in expenditure on goods and services and capital; iii. Moratorium on the award of new cont racts and contracting new loans with a 
change in focus to pipeline items; 
iv. Refinancing of short term expensiv e debt with a view to extending the 
maturity dates and reducing interest costs; 
v. Provision of matching f unds to fast-track disburseme nt of existing loans; and 
vi. Processing of all GoG expenditures  on the Ghana Integrated Financial 
Management and Information System (G IFMIS) and classifying them under a 
revised Chart of Accounts for all government transactions. 
 Further, the expenditure rationalization meas ures helped to contain most expenditures 
within the 2013 total Appropriation. 
 
While these measures helped us to substant ially address the challenges, the year ended 
with a provisional fiscal deficit of 10.8% of  GDP against a target of 9%. This was due 
mainly to the following factors: 
 
i. Shortfall in tax revenue  resulting from lower dome stic output and import 
levels as well as a decline in commodity  prices on the world market, notably 
gold and cocoa; 
ii. Continuous shortfall in grants from  Development Partners relative to the 
budget target; WT/TPR/M/298/Add.1 
 
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  iii. Overrun in the compensation or pe rsonal emoluments comprising wages, 
gratuities and allowance (and includin g arrears to all these categories); 
iv. Overrun in subsidies due mainly  to the payment of arrears; and 
v. Overrun in interest cost s, due mainly to financing of the deficit and past 
issues of bonds to complete capital proj ects that were placed on the Budget. 
 Ghana also experienced an energy shortfall due to the breakdown of the West African 
Gas Pipeline (WAGP) due to the action of pirates. The power disruptions affected 
industry and industrial output declined. This  therefore, affected GDP growth in 2013. We 
have also highlighted the fall in gold and cocoa prices as major causes of the decline in output. 
 
Based on growth data for the first three quarte rs of 2013 as well as developments in the 
fourth quarter of the year, growth for the year is expect ed to decelerate. 
 
The actions we took to reduce the fiscal defi cit had consequences on inflation. Inflation 
surged in 2013 mainly on account of the adju stment of prices on petroleum and utilities 
as well as pass-through effects of exchange rate depreciation, the latter reflecting a 
general weakness of external sector develo pments in 2013. After beginning the year 
at 10.1%, inflation ended 2013 at 13.5%  against the target band of 9±2%. 
 
On the external front, Ghana's key commodity  prices generally softened during the first 
half of 2013 while a recovery in cocoa prices  in the second half was not sufficient to 
prevent an overall deterioration of the terms of trade. This alongside a large net service 
and income outflows as well as slowdown in  official and private transfer inflows, 
resulted in a deterioration of the current account balance to 12.8%. This was financed 
mainly by direct investments and short-te rm capital flows as well as drawdown of 
reserves. 
 Ghana's economy has been through several exte rnal shocks that were often beyond our 
control. Their management, however, was done through the use of well-considered 
fiscal and monetary tools, some of which ar e innovative and also designed to help 
manage future volatilities.  
 
Macroeconomic Prog ramme For 2014 
 The 2014 Budget introduced a number of polic y initiatives to strengthen the revenue 
and expenditure regimes. 
 The revenue measures sought to broaden the tax base and thus spread the burden of national development on all of our citizens  rather than the few who meet their tax 
obligations. We also attempted to make the syst em fairer and efficien t. In this regard, 
the following revenue measur es are being implemented: 
 
i. Increase of the VAT rate by 2.5 pour centage points and a broadening of the 
VAT base to cover fee-based financial serv ices and real estate – to reflect its 
essence as a tax on all consumption expenditures; 
ii. A change in petroleum ex cise tax from specific to ad valorem  – in line with 
other excise regimes; 
iii. An increase in withholding tax on re nt on commercial properties from 8 to 
15% – to encourage the provision of residential accommodation; 
iv. An increase in the withholding tax on management and technical services 
fees from 15 to 20% – to make the over all tax regime fairer to all taxpayers; 
v. An increase in corporate income tax rate of free zones companies selling on 
the local market from 8 to 25% – to prevent discrimination against firms 
marketing all their output on the domestic market; and 
vi. More effective application of the communication service tax. 
 WT/TPR/M/298/Add.1 
 
- 15 - 
 
  The following PFM reforms that are structur al in nature are also being implemented: 
 i. The shift of all government transact ions to a new Chart of Accounts (COA) – 
to facilitate more transparency; 
ii. The shift of budget and financial acco unting from cash to semi-accrual basis 
to help government better track its financial commitments; 
iii. Deployment of all transactions to a GIFMIS electronic platform comprising 
ten (10) budget and accounting systems; and 
iv. Improvement in revenue and fisc al performance under GRAs revenue 
modernization programme. 
 
Medium-Term Fiscal Measures 
 The main goal of the medium term macroeco nomic programme is to achieve and sustain 
macroeconomic stability for the promotion of growth and development. In this regard, 
fiscal policy will aim at consolidation to achi eve sustainable fiscal deficit and public debt. 
The reduction in fiscal defici t will be driven mainly by expenditure rationalization and 
revenue enhancing measures. The strategy  for achieving macroeconomic stability 
includes:  
i. Ensuring fiscal discipline that hi nges on prudent public expenditure 
management; 
ii. Enhanced domestic revenue mobilizat ion – mainly through the ongoing GRA 
reforms that include the revision of all our direct and indirect tax laws; 
iii. Public sector reforms, with particul ar emphasis on right-sizing the public 
service; 
iv. Reclassification of, and improvem ent in, public debt management; and 
v. Encouraging the private sector to participate in the accelerated growth 
agenda through Public Private Partne rships (PPPs) including improvements 
in downstream energy and power distribution projects. 
 
Oil and Gas 
 The Petroleum Revenue Management Act, 2011 (Act 815) was passed by Parliament and 
assented to by H.E. the President on 11
th April, 2011. The PRMA provides a legal 
framework for the collection, allocation, an d management of petroleum revenue in a 
responsible, transparent, accountable, and su stainable manner for the benefit of citizens 
of Ghanaians in accordance with Article 36 of the 1992 Constitution. 
 After three years of implementation of th e PRMA, stakeholders have identified some 
inconsistencies, as well as operational and admi nistrative challenges of the Act. It has, 
therefore, become important for government to review some Sections in the Act to 
ensure its smooth implementation.  
The Honourable Minister of Finance, in the 2014 Budget, stated that the current 
arrangements on distribution of petroleum re ceipts to allowable expenditures under the 
Petroleum Revenue Management Act, 2011 (PRMA/Act 815) do not auger well for 
aligning the receipts to national priority programmes. He noted that, certain provisions 
in the PRMA relating to the calculatio n of the Petroleum Benchmark Revenue and 
allocations to the Ghana Petroleum Funds (G hana Stabilisation Fund and Ghana Heritage 
Fund) and Annual Budget Funding Amount are not clear. 
 
In this regard, the Honourable Minister pr oposed a review of the PRMA which will be 
presented to parliament for approval this year.  
 WT/TPR/M/298/Add.1 
 
- 16 - 
 
  Secretariat's report 
 
Page 34 
 
2.4.4  Incentives granted to investors 
 
Paragraph 2.56  
 
Numerous incentives designed to provide an attractive environment for investors have accumulated over the years, to form a particularly complex web of domestic and border, direct and indirect tax holidays, exemptions, concessions and other measures. 
Q2.  Could Ghana briefly elaborate on the abov e mentioned numerous incentives designed to 
attract foreign investors as they are not explicitly cited in the report?  
Answer 
 
Detail incentive regime and guarantees are outlined in the GIPC Act, 2013 (Act 865).  
 
Page 35 
 2.4.5  Restrictions on foreign investment 
 Paragraph 2.59 
 
The excluded sectors include the "sale of anything  whatsoever in a market, petty trading, hawking 
or selling from a kiosk at any place"; operation of taxi and car rental services with fleets of less than 25 vehicles (up from ten until 2013); lotteries; and the operation of beauty and barber 
salons. 
 Q3.  Could Ghana briefly provide us with a rational on why foreign investors' participation in those sectors are restricted ? Are there any plan on the part of Ghana government to reduce the 
restricted sectors or any other plan to remove restrictions on foreign participation? 
 Answer 
 Small retail businesses are reserved for loca l and venerable people to eke out a living 
because entry into the sector does not re quire large capital outlay. Foreigners are 
encouraged to invest into shopping malls and supermarkets.   
 Page 87 
 
Box 4.1 Pharmaceutical import bans, 2014  
 
Ban on production and imports  
 The under-listed drugs are banned in Ghana and cannot be produced or imported into the country.  
Q4.  The report is mainly about the western medicine and does not cover the policy and regulatory 
measures of traditional medicine. However, we wish to know what policy and regulatory measures does Ghana have for traditional medicine? And what policy and regulatory measures do you have for product trade and trade in service in the field of traditional Chinese medicine? 
 
Answer 
 
The policy on western medicine also co vers traditional Chinese medicine.  
 WT/TPR/M/298/Add.1 
 
- 17 - 
 
  Summary 
 
Page 9, paragraph 14 
 
Since 2008, Ghana has become a net and growing electricity exporter, despite frequent domestic 
power cuts. Total installed generation capacity is about 2,828 MW, up from 1,800 MW in 2004; generation is open to competition, but transmissi on and distribution are still under monopoly. The 
regulated price of electricity quadrupled between 2007 and 2013, the largest increase taking place 
in 2013.  Q5.  Apart from hydroelectric power generation, does Ghana government have any policy 
arrangement or plan on the development of renewable energy in electric power sector? 
 Answer 
 Yes, Ghana has relevant policies, regu latory framework, Acts, Standards and 
programmes to promote renewable energy and energy efficiency improvement 
technologies (Renewable Energy Act, 2011 (Act 832))  
 Economic Environment 
 
Page 10, paragraph 1.2 
 
The poverty rate fell from 52% in 1991-92 to 40% in 1998-2000, and then to 29% in 2005-06, 
one of the best records in poverty reduction in sub-Saharan Africa. Nevertheless, over a quarter of 
the population still live below the poverty line of US$1.25/day.  
Q6.  We noticed that the data cited here are only from 1991-1992 up to 2005-2006 . Could Ghana 
provide the latest information on poverty rate and urban unemployment rate?  Answer 
 The Ghana Living Standard Survey Round Six (GLSS6) 2012/13 which focuses on the household unit as a key social-economic unit pr ovides insight into the living conditions 
in Ghana was completed in November 2013. The Poverty Profile report which includes 
the poverty rates will be out in July 2014. The GLSS6 report which contains the urban 
unemployment rate will be out and available in August 2014. 
 
Page 16 
 Paragraph 1.14 
 Also in February 2014, the BoG announced a series of foreign exchange controls, including restrictions on foreign currency-denominated loans, new rules on the repatriation of export 
proceeds, and revised operating procedures for foreign-exchange bureaus. 
 Q7.  Could Ghana indicate the specific documents or policy papers on these new measures to 
curtail depreciation of cedi? What kind of impact could the new control measures bring about on 
trade and foreign investment?   Answer 
 The notices that were posted in February 2014 were efforts to lay emphasis on existing measures already in place and to be more proactive in the implementation of the 
existing measures. It aims to slow down de preciation of the cedi. The 1992 Constitution 
enjoins the Governor to disallow such tran sactions margin accounts for import, etc. 
 
The Central Bank is assessing the situation and the measures are being reviewed. As a 
rule, the Government/Central Bank has no in tention of imposing controls on foreign 
exchange. The measures taken were solely to  reduce dollarization and also minimize 
speculation in the forex market which was putting too much pressure on the cedi.  
 WT/TPR/M/298/Add.1 
 
- 18 - 
 
  Page 34 
 
Paragraph 2.53 
 
The minimum capital investments that must be made by foreign companies have been 
substantially increased. The minimum initial investment for a foreign-owned company is US$500,000, up from US$50,000 prior to the passage of Act 865. 
 
Q8.  Please explain how the minimum capital investment by foreign companies should be paid? Does Ghana apply the paid-in capital registration or subscribed capital registration?  
 
Answer 
 
Paid up capital paid must reflect or show ev idence in cash or in kind through Bank of 
Ghana  
 Page 35 
 Paragraph 2.62 
 There is compulsory local participation in mineral and oil projects, whereby the Government 
acquires a 10% equity in ventures, at no cost (sections 4.4 and 4.5). As noted, one of the 
objectives of the amendment to the GIPC Act was to reunite some of these sector-specific 
provisions under a single Statute. 
 
Q9.  As Ghana government acquires 10% equity in ventures engaged in mineral and oil projects, please explain if it possess the veto power and if it could get involved in the company governance 
and business management? What kind of rights and obligations are conferred to the government 
equity?  Answer 
 Government is represented on the board only as share holder but has no veto power or 
say in the day to day running of the bu siness. Interest is preference share.  
 
Trade Policies and Practices by Measure 
 
Page 51, paragraph 3.62 
 
Importers are also allowed to undertake imports through direct transfer from FEAs up to US$25,000 per transaction without initial documentation. 
 
Q10.  Please explain for imports at values above US$25,000 per transaction, what kind of procedures and requirements should the importers follow and meet in purchasing the foreign 
exchange? What kind of documents is required and which institutions are responsible for the 
approval procedures?  
Answer 
 
The regulation states that importers are a llowed to undertake imports through direct 
transfer from their FEA up to US$25, 000 per transaction without the initial 
documentation. Then evidence of receipt and clearance of the goods will be submitted to 
his bankers not later than three months after the transfer has been effected. 
 
For imports above US$25,000.00, an importer requires to present an invoice (from the 
supplier or exporter), import declaration fo rm (from Ministry of Trade and Industry) 
before the transfer can be  effected. When the merchandize arrives, the bill of 
lading/airway bill and the relevant customs entry and clearance forms are submitted to 
the bankers as proof of importation.  If the import was less than US$25,000.00 an d so was effected without documentation, 
then upon receipt of the impo rts, the importer will submit the bill of lading/airway bill WT/TPR/M/298/Add.1 
 
- 19 - 
 
  (from exporter or clearing agent) and the relevant customs entry and clearance forms 
(from Internal Revenue Authority) to th e bankers as proof of the importation. 
 Trade Policies by Sector 
 Page 68, paragraph 4.3 
 
The development of the agricultural sector is co nsidered a priority by the Government, under the 
responsibility of the Ministry of Food and Agriculture (MOFA). Since 2007, the Government has maintained its declared policy of supporting agri-f ood production and exports, as spelled out in the 
Ghana Shared Growth and Development Agen da (GSGDA) and in the Revised Food and 
Agricultural Sector Development Policy (FASDEP II). The current stated priorities are to accelerate 
agricultural modernization and achieve sustainable natural resource management. Improving efficiency and productivity are also priorities, to increase exports. 
 
Q11.  Please indicate the policies that encourage foreign investment in local agricultural projects, esp., what kind of incentives and preferences are provided to the foreign investors? Could Chinese 
enterprises participate in the local agriculture projects and benefit from the incentives possibly 
offered as stipulated in  the relevant policies? 
 Answer 
 Investors in agricultural projects enjoy gu arantees and locational incentive packages 
under the new GIPC Act, 2013 (Act 865). 
 
Yes, Chinese investors can inve st in agricultural projects. 
 
Q12.  We would like to know what kind of policies does Ghana government pursue on land in case 
the Chinese enterprises make investme nt in the agricultural projects. 
 Answer 
 Under Article 266 of the 1992 Constitution, the land tenure system in respect of 
foreigners and foreign companies is as follows: 
 
a) A foreigner or foreign company cannot hold  a freehold interest in any land in 
Ghana. 
b) The only interest a foreigner or fore ign company can have in any land in 
Ghana is a leasehold. 
c) The leasehold for a foreigner or foreign company cannot be more than 
50 years at any given time. 
 
Page 83, paragraph 4.83-4.84 
 
A key feature of the reforms is the encouragement of private sector investment and ownership of 
power generating plants. Generation is thus open to competition, including foreign, and licensed and regulated by the Energy Commission (EC). 
 
4.84.  In addition to the wholesale suppliers (e.g. VRA), since 2008, Independent Power Producers 
(IPPs) are allowed to build, own and operate power plants in Ghana.  
Q13.  As Ghana government encourages foreign investment in power generating plant 
construction, we'd like to know the specific policies that provide incentives. Does Ghana government require 10% equity in power generating plants projects as it does in oil and mineral 
projects? 
 Answer 
 No. Specific incentive policies are also pr ovided in the GIPC Act, 2013 (Act 865). 
 WT/TPR/M/298/Add.1 
 
- 20 - 
 
  Q14.  Has any time limits been set for the oper ating of power generating plant? If the project 
investment could be recovered, is it a requirement that the power generating plant be transferred to Ghana government?  
Answer 
 
No. 
 
Q15.  What kind of currency are used for paying electricity in the local retail and wholesale electricity market? What are the situations regard ing payment for electricity distribution by power 
transmission and transformation and electricity grid companies? 
 
Answer 
 
The Ghana Cedi is used in all the above-mentioned situations. 
 Page 85, paragraph 4.91 
 … the Government seeks to transform Ghana's natural resources locally. The key indicators used by the Government to monitor progress towards the attainment of this objective include the 
employment generated, … 
 
Q16.  If the Ghana government seeks to transform Ghana's natural resources locally, does it indicate that Ghana will no longer encourage foreign investors to make investment in Ghana's oil 
and mineral projects? 
 Answer 
 No, foreign companies are still encourag ed to invest in natural resources. WT/TPR/M/298/Add.1 
 
- 21 - 
 
   
5  COLOMBIA 
Government report (WT/TPR/G/298) 
 
3  Ghana's International Trade Relations  
 3.1  The Multilateral Trading System 
 
Paragraph 3.2 of the Government report indicates that … "Ghana's expectations from the on-going 
Doha Development Agenda remain as valid as they ever were, including the following:  
i. Non-Agricultural Market Access (NAMA): Cu rrently Ghana has bound only 1.2% of its 
industrial tariffs. This was done in the Uruguay Round. In the on-going round, Ghana is, therefore, categorized as a Paragraph 6 country for having bound less that 35% of 
its industrial tariffs. Ghana is prepared to increase its tariff binding to assure business 
people and investors of the stability, security, certainty and predictability of its business environment. Since Ghana depends heavily on customs duties as a source of 
government revenue for development, it would require some amount of policy space 
for revenue purposes and also to protect its infant industries for rapid industrialization and diversification of its industrial base. 
 
ii. Agriculture: In the Uruguay Round Ghana bound all its agricultural tariffs. About 99% 
of its agricultural tariffs were bound at a ceiling level of 99% effective 2004. Lower bound rates of 40% and 50% were set for a few agricultural products to apply 
from 1995. However, Ghana maintains a stan dard maximum applied rate of 20% on 
all agricultural products, with lower rates of  0%, 5%, or 10% applying to a quarter of 
these products. 
 
1.  When does Ghana envisage to bind a larger number of non-agricultural tariffs? 
 Answer 
 Possibly before the conclusion of the DOHA Round.  
3  Ghana's International Trade Relations  
 
3.2  Regional Integration 
 3.2.1  Economic Community of West African States (ECOWAS) 
 Paragraph 3.7 of the Government report states th at … " With regard to the implementation of 
ECOWAS protocols, integration programmes and activi ties in the area of trade, Ghana has taken 
actions on the following:   
… Common External Tariff: As a step towards the conclusion of an ECOWAS customs union, 
and in pursuit of further regional integration, the ECOWAS countries are committed to the establishment of a Common External Tariff (CET). This aspires to harmonize the tariff 
structures of the Anglophone countries with that of the common external tariff currently 
upheld by the francophone UEMOA countries. The leaders of  ECOWAS  States adopted a 
Common External Tariff (CET) for all fi fteen Member States of the Community 
in November 2013. The ECOWAS CET is expect ed to be implemented after the ECOWAS 
Member States in the WTO have negotiated with other WTO members and have been given 
the green light.  
 
2.  How does Ghana intend to insure that these objectives are compatible with the possibilities of 
liberalizing trade at the multilateral level?  
Answer 
 
ECOWAS Member States would seek approv al from non-ECOWAS Members of the WTO 
before the CET is implemented. WT/TPR/M/298/Add.1 
 
- 22 - 
 
  3.2.2  Economic partnership Agreement (EPA) with the EU 
 Paragraph 3.8 of the Government report indicates that… "Until 31 December 2007, about 97% of the exports of the ACP countries, including Ghana,  entered the European Union (EU) duty-free in 
accordance with the Cotonou preferential trade regime. The WTO waiver, under which the Cotonou 
regime was permitted, expired on 31 December 2007.  To retain such duty-free access beyond this 
point Ghana, together with other West African (WA) countries (ECOWAS + Mauritania), has been 
negotiating a WTO-compatible Economic Partnership Agreement (EPA) with the EU. Under the new 
regime, the WA region and the other five ACP regions negotiating EPAs with the EU are expected to also open their markets progressively in an asymmetrical manner to EU exports. This will be accompanied by EU-supported measures to accelerate West Africa's integration processes, 
upgrade its industries and build its productive capacity and competitiveness. This is to enable West 
Africa to take full advantage of market access opportunities offered by the EU and to integrate into the global economy." 
 
3.  What are the characteristics of the Agreement with the EU and what effects has it had on the 
country's economy? 
 
Answer 
 The market access offer in the EPA is 100% West Africa countries exports to the EU as 
against 75% of the EU exports to the West Af rica countries over a period 20 years with 
5 years moratorium. The EPA is yet to be signed and ratified by Member States.  
 
Report by the WTO Secretariat WT/TPR/S/298 
 
2  Trade and Investment Regime 
 2.4  Investment Regime 
 2.4.3  The new Ghana Investment Promotion Center (GIPC) Act 
 The report indicates (paragraph 2.53) that: "The minimum capital investments that must be made by foreign companies have been substantially increased. The minimum initial investment for a 
foreign-owned company is US$500,000, up from US$50,000 prior to the passage of Act 865; for a 
joint-venture, it is US$200,000, up from US$10,000."  
4.  Is the minimal capital required from foreign investors under Act 865 necessary only with 
respect to domestic regulations, such as for example the granting of subsidies; or is it also necessary to qualify for the application of international tax and investment treaties? In other words, does Ghana mean that companies investing less than US$500,000 are not covered by 
international tax and investment treaties?  
 Answer 
 Yes. 
 
3.  Trade Policies and Practices by Measure 
 
3.1  Measures Directly Affecting Imports 
 
3.1.2  Customs clearance and other import procedures 
 
Paragraph 3.4 of the Secretariat report indicates that … "The main actors in the import process are 
the Customs Division of the Ghana Revenue Authority (hereafter "Customs"); the destination 
inspection companies (DICs); the Ministry of Trade and Industry (MOTI); the Food and Drug 
Administration (FDA); the Ghana Standards Authority (GSA); and the Ghana Port Authority. In the 
context of this review, a large number of other fee- collecting entities have been identified with the 
same task of controlling compliance with import procedures, including a joint revenue task force, a presidential task force and the national security personnel. These would benefit from rationalization as they slow the clearance process and increase its cost. 
 WT/TPR/M/298/Add.1 
 
- 23 - 
 
  6.  What measures is Ghana implementing or envisaging to address this situation, improve the 
import process, and reduce cost for traders?  Answer 
 The National security and presidential task force's presence are temporary and they only 
come in upon intelligence. The National Trad e Facilitation Implemen tation Committee is 
in the process of reviewing trade facilitatio n measures to fast track the clearance of 
imports, exports and transit goods.   Paragraph 3.5 indicates that … "Since 2001, the Ghana Community Network (GCNet) system is a 
public-private partnership that acts as a "single window" platform for Customs, at a cost of 0.4% 
of the value of imports, payable by the import er. According to Customs, in part because of 
connectivity problems, manual processing of customs declarations is quite frequent, and the GCNet 
system needs to be upgraded and updated. Also, there is currently no link between GCNet and the 
ASYCUDA operated by neighbouring countries. Accord ing to the authorities, however, it would be 
possible to export (and import) data across the two softwares if appropriate legal and 
administrative mechanisms  were put in place. 
 7.  What measures is Ghana considering to solve its connectivity problems so that more customs declaration can be processed electronically. 
 
Answer 
 
The front end system of the GCNet is bein g migrated unto a web-based application/ 
system to allow for easy and universal access to the system by importers and exporters. 
Ghana is discussing with other sister countri es so that they can take a holistic approach 
to connect the GCnet and the ASYCUD A systems in operation in ECOWAS. 
 Paragraph 3.12 of the Secretariat report indicates that …"The outcome of these procedures is that 
a particularly large share of imports (about 50% of consignments) are still subject to physical 
inspection of goods, although no statistics were available on this matter in the context of this 
review; however, Customs have indicated that the aim is to reduce this share to 20%. As the 
goods have to be moved from one inspecting agency to the other for the examinations to take 
place, discrepancies in their working hours cause long delays, not to mention divergences between 
examination results.  
8.  Has Ghana thought of implementing measures  such as the simultaneous inspections by all 
control entities in one single place at the same time so as to reduce cost and save time in the import and export process?  
Answer 
 
The WTO Secretariat report does not accurately reflect what is on the ground. 
Simultaneous inspections are conducted by all en tities at one single place in the ports. It 
is only upon intelligence that a se cond examination is carried out.  
 
9.  What other action has been envisaged to avoid divergences between examination results? 
 Answer 
 
Improving officers' remuneration, giving th em incentive in the form of bonuses and 
intensive training especially in monitoring an d evaluation activities. When all these fail 
severe punishments are meted out to culprits. 
 WT/TPR/M/298/Add.1 
 
- 24 - 
 
  4  Trade Policies by Sector 
 
4.5  Gold and Other Mining Activities 
 
4.5.1  Overview 
 
Paragraph 4.89 of the Secretariat report states that… " A total area of some 30,000 km2, 
equivalent to about 13% of Ghana's land area, is covered by mineral licences. In particular, Ghana 
is the world's eighth largest gold producer estimated at 97 tonnes in 2012. Ghana reportedly has the eleventh largest gold reserves worldwide. Silv er is also produced as a by-product of gold. 
Ghana also has large potential for solar salt production, for exports to the West Africa sub-region, 
for transformation into caustic soda for the planned bauxite/alumina industry, and for the 
petrochemicals industry. The non-oil mining sector attracted strongly rising foreign direct investments in 2012, from producing, exploration and support services companies. At least two 
new companies started operations in 2011-12, and there were about ten  licensed gold producers 
at end-2013, plus a large number of small-scale miners.   
10.  What is Ghana's policy with respect to sma ll scale mining and what is its experience in the 
field, particularly in relation with informal mining activities?  Answer 
 Small scale mining is legally reserved for Ghanaians but there have been some abuses where foreign companies request Ghanaians to  front for them. The Government has put 
a Committee in place to investigate and address the abuses.  
 WT/TPR/M/298/Add.1 
 
- 25 - 
 
  6  EUROPEAN UNION 
Paragraph 4 of the Summary page 7, and paragraph 2.6 page 26 
 
The WTO Secretariat acknowledges that in some cases legislation may be unclear or inconsistent 
and that "the  Ghana gazette (that publishes all laws and regulations) is not available through any 
official internet website ". The EU is aware of the capacity constraints regarding access to internet 
in Ghana as detailed in the summary paragraph 4 in particular. However the EU wishes to stress 
that transparency is an underpinning principle of  the WTO. The EU notes that Ghanaian applicable 
laws and policies are not always available easily. Thus, operators have to invest resources in order to collect information which is sometimes inconsistent or contradictory.   
EU Question 1:  
 What measures is the Government envisaging in order to improve transparency? 
 
Answer 
 
All Ghana laws can be found at the website of Ghanalaws.com. Gh ana Revenue Authority 
and Ghana Standards Authorities and other Mi nistries, Departments and Agencies have 
various laws on importation and expo rtation of goods at their websites.  
 
Paragraph 5, page 7 
 
"The 2013 amendment to the investment law raises the minimum capital that foreigners must 
invest to levels above those specified in Ghana's 1994 GATS horizontal commitments ". The EU is 
concerned that the increased in the minimum capital requirements impede inflows of foreign direct investments that would benefit the economy. 
 
EU Question 2:   What are the intentions of the Government regarding the minimum capital requirements imposed 
on investors including foreign investors?  
 Answer 
 The new minimum capital requirement is re asonable enough to still attract serious 
foreign investors into Ghana. Government does not intend to reduce the minimum 
capital requirement for some time. However, Government has tasked the new GIPC 
Board to review the requirement with a view to addressing Members' concerns. 
 Paragraph 2.9 page 27  
 "The Government has stated a priority to establish a genuine dialogue with the private sector on 
trade and regional integration ..." 
 
EU Question 3:   
The EU is concerned that the new laws and regulations introduced or enforced over the past 
12 months, such as the Local content bill, the GIPC  Act and the Bank of Ghana regulations create 
new obstacles to trade. What measures is the Government considering to alleviate these concerns? Are these issues discussed with business/stakeholders?  
 
Answer 
 
The Bank of Ghana is reviewing certain aspect s of its current regulations. Stakeholders 
are always involved. An example is the recent  stakeholder consensus held at Senchi to 
address Ghana's fiscal challenges.  
 WT/TPR/M/298/Add.1 
 
- 26 - 
 
  Paragraph 10 of the Summary page 8, and paragraph 3.122 page 63 
 
"Cocoa procurement, pricing, and exports are still under a government monopoly, which has yet to 
be notified to the WTO ." 
 
EU Question 4:   
What are the intentions of the government rega rding future notificati on of existing STEs? 
 Answer 
 
Ghana is preparing to notify COCOBOD as an STE. 
 Paragraphs 13-14 of the Summary page 9, and paragraph 3.129 page 65  
 The Secretariat reports that " A new "Local Content and Local Participation Policy in Petroleum 
Activities – Policy Framework" requires operators, when advertising employment, to give 
preference to Ghanaians who have the requisite qu alification, competence and experience, in all 
operations, including the award of oil blocks, oil fi eld licences, drilling, oil-lif ting licences, aviation, 
transportation, and catering. To be involved, fore igners must partner with Ghanaians; the latter 
should carry at least a 5% equity interest, reviewable at the discretion of the Minister, but that 
cannot be transferred to non-Ghanaians. 14. The Government also announced in January 2014 
that this local participation policy would be extended to the whole energy sub-sector.  
 
EU Questions 5-6:  
 EU Q5: What are the intentions of the Government regarding this possible extension mentioned by 
the Secretariat of the local content requ irements to the whole energy sector?  
 Answer 
 
The government may extend the local requirement to the energy sector. 
 EU Q6: In particular, is the government sharing the view that such constraints may be 
counterproductive of its efforts to attract more foreign investment and develop trade? 
 Answer 
 No, the new capital requirement is reasonable  enough to still attract serious-minded 
investors into Ghana.  
Paragraphs 1.14 and 1.16, page 16 
 
"Also in February 2014, the BoG announced a series of foreign exchange controls, including 
restrictions on foreign currency-denominated loans, new rules on the repatriation of export 
proceeds, and revised operating procedures for foreign-exchange bureaus. … Foreign exchange conversion (into cedis) requirements differ according to products exported and operators." 
 
The EU is concerned that the ordinance decree d by the Bank of Ghana has unsettled both 
international and Ghanaian companies. It is not mentioned in the Secretariat report but the EU is informed that, in Ghana, it is now illegal to accept payment for products or services in a foreign 
currency, to indicate product prices in a foreign cu rrency (e.g. imported cars), and to use a foreign 
currency as a basis for long-term contracts (such as mortgage agreements). To the EU views, this constitutes a major impediment, given the strong fluctuations of the GHS and also taking into 
account that most companies rely on foreign suppliers, which they have to pay in U.S. dollars or 
euros. The new rules have also led to many transactions (such as rental payments) being conducted illegally via offshore accounts and in foreign currencies, so as to circumvent the rules 
set by the BoG. 
 The EU is concerned that the ordinance is putting a break on economic activity without having achieved its purpose of stabilising the GHS.  
 WT/TPR/M/298/Add.1 
 
- 27 - 
 
  EU Question 7:  
 What are the intentions of the government regarding foreign exchange controls and monetary policy?  
 
Answer 
 
The notices that were posted in February 2014 were efforts to lay emphasis on existing 
measures already in place and to be more proactive in the implementation of the existing measures. It aims to slow down de preciation of the cedi. The 1992 Constitution 
enjoins the Governor to disallow such tran sactions margin accounts for import etc. 
 
The Central Bank is assessing the situation and the measures will be reviewed shortly. 
As a rule, the Government/Central Bank has no  intention of imposing controls on foreign 
exchange. The measures taken were solely to  reduce dollarization and also minimize 
speculation in the forex market which was putting too much pressure on the cedi.  
 
Section 2.1 page 25 General framework for trade and investment 
 
Paragraph 2.3 page 25 refers to reforms in a number of domains to comply with international 
practice and modernize the system 
 The EU notes that a number of legislation and meas ures do have impact on trade and investors as 
well as on competition thought so far, there is no framework to address anti-competitive 
behaviours and collusion. Trading enterprises are requested to invest a capital of $1.000.000. This 
provision will impact on investors and affect the competition on the market. This could reinforce the presence of a small number of companies which may give rise to a cartel.  
 
EU Questions 8-9:  EU Q8: Is Ghana considering improving the situation regarding competition both from a legal and 
enforcement angle taking into account ECOWAS activities/competencies in competition related 
areas?  
Answer 
 
Ghana is developing its competition policy and law with assistance from the SWISS 
Government and the UNCTAD to protect cons umers and minimize the rise of cartels. 
However, the ECOWAS competition policy and law would supersede those of Ghana 
when enacted.  
EU Q9: Is Ghana studying any policy to protect consumers and the transparency of the market?  
 Answer 
 Yes  
3  Trade Policies and Practices by Measure 
 
3.1.2  Customs clearance and other imports procedure 
 
6.1.  Paragraph 3.6 page 37 states "Since April 2000, a compulsory Destination Inspection Scheme 
has replaced pre-shipment inspection, with the result that this inspection is carried out at arrival. In 2013, five different destination inspection companies (DIC) shared the market according to the 
country of origin of imports: BIVAC, GSL, Ghana LINK, ICS, and WEBB FONTAINE. Inspection is 
mandatory for all imports of US$3,000 and above, unless waived by MOTI. The fee for destination inspection is 1% of the c.i.f. value of goods. The compliance and verification work of the DICs 
largely duplicates the work of Customs. In its 2012 Budget Statement, the Government announced 
its intention not to renew the contracts of the DICs when they expire in 2015, and to rely 
exclusively on Customs to inspect imports."  WT/TPR/M/298/Add.1 
 
- 28 - 
 
  The EU is informed that countries are assigned to different DICs. According to many operators, not 
all DICs carry out their duties with the same zeal, a problem which creates informal barriers to trade and discrimination among countries.   
EU Questions: 10 to 12 
 EU Q10: Is the Government committed to its previous decision regarding the renewal of contracts 
of the DICs?  
 Answer 
 
There was a statement to that effect in the 2014 Budget Statement by the Finance 
Minister  
EU Q11: Custom exemptions in many cases create  a distortion of competition, endangering those 
companies which import without benefiting of any tax exemption scheme. Is the Government going to take any measure to ensure a level playing field for all companies, regardless which DICs 
inspect their goods?  
 Answer 
 
DIC's are supposed to carry out their function s with the same zeal. Non performing ones 
will be sanctioned when their negative acti vities come to the notice of Customs  
 
EU Q12: How will the government tackle the challenge of various tariff duty exemptions granted 
under different laws, undermining domestic reve nue mobilisation and creating distortions?  
 
Answer 
 
The various tariff duty exemptions are target ed at particular sectors of the economy 
Parliamentary exemptions are for governme nt projects which have backward and 
forward linkages to grow the Ghanaian ec onomy. GIPC Exemptions are to attract 
investments in critical areas to transfor m the economy and to generate employment 
 
Secretariat report paragraph 2.49 page 33, and paragraph 3.3 page 37  
 
"Trading  across borders in the area where Ghana does not fare particularly better than its 
neighbours and moreover where the situation has deteriorated considerably since 2007. According 
to the "doing business" indicators in particular custom clearance and scanning procedural inefficiencies add to the time required to import . "The government of Ghana has started to make 
the considerable efforts that are currently re quired to facilitate import procedures... the 
implementation of the recent Agreement on Trade facilitation would help"..  
 EU Question 13:  
 
What is the status of implementation of Bali's agreement on trade facilitation?   
Answer 
 
Stakeholder consultations are underway to  finalize the categorization of trade 
facilitation measures into A, B, and C.  
 
Paragraph 3.17 page 39 on custom valuation 
 
EU Question 14:  
 The Secretariat reports that the legislation to implement the WTO Custom Valuation Agreement 
has not been adopted yet so that it is not possible to obtain the legislation and applicable 
regulations under which the DICs operate. Could the authorities clarify the situation as to Ghana's commitments and existing legislation? (F1)  WT/TPR/M/298/Add.1 
 
- 29 - 
 
  Answer 
 
The DICs apply the WTO Customs Valuation Agreement in assessing import values. 
Ghana is committed not to renew the contract of the DICs. 
 
Paragraph 3.111 page 59 
 
Applications for copyright protection are filed at the Ghana Copyright Office. 
 EU Question 15:   
Could Ghana authorities explain more precisely th e functioning of the scheme and the conformity 
with Article 5(2) of the Berne Convention?  
Answer 
 
Copyright protection in Ghana is territorial and automatic and in tandem with the 1886 
Berne Convention as amended. 
 As required by the 1886 Berne Convention, al l works that emanate from signatory states 
which enjoy copyright protection enjoy protection in Ghana . 
 
Paragraph 3.114 page 59 
 
Under Article 27 of the Copyright Act, a levy is imposed on blank video and audio cassettes. 
Income derived from the levy is earmarked for activities of the copyright office, under the Ministry of Justice. 
 
EU Question 16:   Could Ghana authorities explain more precisely th e functioning of the scheme, in particular who 
are the beneficiaries and what are the exact uses? 
 Answer 
 The Ghanaian Copyright Act, imposes a 20 % le vy on all copying devices as a scheme to 
reward all stakeholders, from persons who ma y under the guise of personal use, make 
repetitive copying of a work which is protected. Indeed the scheme is territorial but will 
extend to any stakeholder from a country signatory to the Berne Convention, who can 
demonstrate that he or she ough t to benefit from the scheme. 
 
EU Question 17:  
 How does the government intend to protect intellectual property rights, and tackle notably the 
challenge of fake medicines coming into the country?  
 Answer 
 The Food and Drugs Authority is mandated to  test and cross-check documentation on all 
medicines imported into Ghana.  
 
Paragraph 3.133 page 66 
 
The Secretariat's report informs that Ghana procurement entities may grant a margin of 
preference for suppliers satisfying certain lo cal content conditions in the goods supplied. 
 EU Questions 18-19:  
 
EU Q18: Could the authorities elaborate further on these local content conditions and the corresponding margins of preferences and their application?   WT/TPR/M/298/Add.1 
 
- 30 - 
 
  Answer 
 
The conditions are as follows:  
3) Where local labour, raw materials and components from within Ghana 
account for 15% or more of the ex-works price of the product offered (20% margin of preference granted) 
4) Where the imported raw material or components constitute the bulk of inputs 
and local labour and additional components are required for processing into finished products and the proportion of domestic value added is equal to 10% or more of the ex-works price of  the product offered: 15% margin of 
preference granted.  
 EU Q19: Could the authorities explain which re gulations establish this  preferential system? 
 
Answer 
 
Appendix A of the Public Procurement Act 663 provides guidelines on margins of 
preference.  
 Paragraph 3.134 page 66  
 Ghana is not party nor observer of the WTO Pl urilateral Agreement on Government Procurement 
GPA. 
 
EU Question 20:   
Has the government any intention to join this Agreement in the near future? 
 Answer 
 
Government may initially consider becomi ng an observer and would consult with 
stakeholders on the possibility of join ing Government Procurement Agreement. 
 
Paragraph 4.2.1 Fishery policy. Overview page 75 
 
"Ghana derives 27% of its fishing production from inland waters, artisanal fishing accounts for 
most employment ". 
 EU Questions 21-22:   
EU Q21: What is the weight of the small scale fi sheries (in number of vessels) compared with the 
whole fishing sector in Ghana?   
Answer 
 
The number of small scale vessels in the fi shing sector of Ghana is approximately 
13,000 canoes. 
 EU Q22: Has the government any intention of estab lishing a national fleet register? If so, on what 
basis?  
 
Answer 
 
Yes, this is on-going. It is part of the We st Africa Regional Fishery Programme (WARFP) 
project which will be web-based.  
Paragraph 11 of the Summary and section 4.2 on Fishing and aquaculture pages 75-77  
 
"Large investments are needed to restore growth in the fishing sector, affected by illegal fishing 
practices, and the absence of vessel registration and a proper licensing framework. In principle, WT/TPR/M/298/Add.1 
 
- 31 - 
 
  foreign participation in the fishing sector is required in the form of joint ventures with local 
partners; in practice, most of the fishing industry is foreign-owned ". 
 EU Questions 23-26:  
 
EU Q23: Would it be possible for the authorities to provide details regarding existing resources 
levels in terms of species and which are the most valuable resources?  
 
Answer 
 A stock assessment is currently be ing undertaken under the WARFP. 
 
Ghana has huge potential to increase tuna fi s h  e x p o r t  t o  c o u n t r i e s  s u c h  a s  J a p a n ,  
Singapore and Spain. The current data and st atistics convey that tuna is the only 
resource that can be considered for significant expansion. The increase  in export of high 
value species of fish may lead to a decrease in  the availability of this fish in the local as 
well as the international market. This is al so leading to a decline in the competitive 
advantage that the country has had in the past  years. However, the fisheries sector of 
Ghana has substantial potential on which th e various government-initiated plans and 
policies have been focused.  
EU Q24: Has Ghana established or considers establishing any kind of structural plan in order to 
address weaknesses such as lack of cold storages, port facilities, fleet modernisation?   
Answer 
 
The Ghana Government has plans of estab lishing a structural plan to address 
weaknesses in the fisheries sect or. Some of the measures are: 
 
a) National Action Plan to combat Ille gal Unregulated Unreported fishing. 
b) Promotion of Aquaculture 
c) Provision of cold storage facilities (6) 
d) Provision of utilities and places of convenience at some selected landing 
sites. 
 
Government is constructing a Turnkey Fish Processing Plant at Elmina which consists 
of 40 chilled cubicles with display units, cold  storage rooms of 100 metric tons capacity, 
blast freezers, 2 ice making plants and a wa ste processing plant to improve the value 
and profitability of fish landed.   EU Q25: What budgetary resources are devoted to this sector's development? 
 
Answer 
 
At an estimated cost of $7.48 million  
 EU Q26: Could Ghana further provide information regarding its enforcement measures in order to 
remedy non-compliance?  
 Answer 
 
The Fisheries Enforcement Unit is in place. It is made up of: Ghana Navy, Ghana Police 
(Marine), Attorney General Department and the Ministry of Fisheries and Aquaculture Development. 
 
The Fisheries Act of 2002, Fisheries Regulati ons 2010 (L.I. 1968) and the structure of 
the Fisheries Commission is under review to  support the legal and functional reforms 
expected in the fisheries sector  to deal with non-compliance. 
 WT/TPR/M/298/Add.1 
 
- 32 - 
 
  Paragraph 4.51 page 76  
 
EU Question 27:   
With which countries, if relevant, has Ghana entered into access agreements to exploit resources 
within its Exclusive Economic Zone?   
Answer 
 
None  
Paragraph 4.7.2 pages 94 and following. Information and communication services  
 
The sector complains about the fact that exports to GHANA require a compulsory transportation 
and liability insurance with a local insurance company. As a consequence, operators are faced with 
certain problems: in some cases, companies incur costs in a six-digit amount per annum. This is due to the fact that the firms cannot have recourse to the regular insurance company (with which 
they have concluded a contract resulting in only low additional costs per delivery). Instead, it is 
necessary to conclude a new insurance contract - with a local company - for each delivery in line with the customer's requirements.  
EU Question 28: 
 Is the government aware of these difficulties encountered by, in particular, foreign operators? If so 
are there any intentions to adjust and remove some of these obstacles in order to facilitate and 
encourage trade?   
Answer 
 
There is technically speaking nothing like local insurance on imported goods. The 
insurance used to compute the CIF is not from local insurance companies but rather 
from IATA rates for those importers who do not quote the insurance or produce receipts 
for same. However for goods admitted under the suspense regimes like warehousing, 
temporary importation etc. the law requires  that importers execute a removal bond 
which covers the transportation of goods from  the port of importation to the warehouse 
and a premises bond to cover storage security of the goods. This requirement of bonds is not for all imported goods. 
 
Paragraph 3.7, page 8, and Secretariat report, paragraph 2.22 
 "A common external tariff was finally adopted by  ECOWAS in October 2013 and its implementation 
expected as from January 2015." 
 The Entry into force of CET will increase the tariff on some imported goods. 
 
EU Questions 29-31:  
EU Q29: What is the state of play of the preparation of the CET at ECOWAS level?  
 Answer 
 
The CET is expected to commence from 1st January 2015 provided approval is granted to 
ECOWAS Member States to go ahead by  the non-ECOWAS Members of the WTO. 
 
EU Q30: Can the government give information on the road map considered at national level and at 
ECOWAS level?   
Answer 
 
The Government has put in place a Task Team  with Customs Division of Ghana Revenue 
Authority. The Team is now liaising with the ECOWAS Commission to come out with the 
HS code that harmonizes with the nomenclature . At the Ministry level, studies have been WT/TPR/M/298/Add.1 
 
- 33 - 
 
  conducted (yet to be published) on the econ omic effects of the CET implementation in 
Ghana, preliminary findings show a positive result. 
 A sensitization programme is also underway fo r the general public and the stakeholders 
to ensure a smooth transition into the new tax regime in 2015. 
 EU Q31: For those items which are considered of great importance for the industrial development 
of the country what policies will be promoted to support the major burden of the industrial sector? 
 Answer 
 
The Industrial Sector Support Programme (ISSP) has been designed as accompanying 
measure to the Ghana Industrial Policy to support the major burdens of industries. 
Eighteen (18) carefully designed projects with detailed implementation plans are being 
implemented over a five-year period from January 2012 to December 2016  
 The success of the Industrial Policy and the ISSP would be measured by the extent to 
which they empower the manufacturing se ctor particularly Small and Medium 
Enterprises (SMEs) to expand and create o pportunities for employment and reduction of 
poverty and spatial inequalities in Ghana.  
For example, measures are being implemented to encourage increased private sector 
investment in commercial agriculture to expa nd the cultivation of selected agriculture 
raw materials for agro-industry. This is be ing complemented with measures to enhance 
productivity through improved agronomy, input supply and access to irrigation facilities.   
 WT/TPR/M/298/Add.1 
 
- 34 - 
 
  7  INDONESIA 
Government report  
 
3  Ghana's international trade relations 
 
3.1  The Multilateral Trading System  
Page 6, paragraph 3.2(i) 
 
"Non-Agricultural Market Access (NAMA): Currently Ghana has bound only 1.2% of its industrial tariffs. This was done in the Uruguay Round. In the on-going round, Ghana is, therefore, 
categorized as a Paragraph 6 country for having bound less that 35% of its industrial tariffs. 
Ghana is prepared to increase its tariff binding to assure business people and investors of the stability, security, certainty and predictability of its business environment." 
 
Question:   
1.  Could Ghana give us preliminary information regarding how many percent from its industrial 
tariff lines that Ghana plans to increase and the range of surge of its tariffs?  
 Answer 
 The information will be provided before the end of the Doha Round.  
2.  Please give us information what industrial sectors that will be covered in Ghana's plans to 
increase its tariff binding?  
 
Answer 
 
The information will be provided before the end of the Doha Round.  
Secretariat report 
 
Summary 
 
Page 8, paragraph 10  
"Agriculture has grown sizeably since 2007, underpi nned by an appropriate policy environment and 
growing world prices of cocoa, of which Ghana is the world's second largest producer, with annual exports of over US$2 billion. Cocoa procurement, pricing, and exports are still under a government monopoly, which has yet to be notified to the WTO. " 
 
Question:   
3.  Could Ghana provide information on its intention to submit notifications on regulation of cocoa 
product trade mechanism?  
 
Answer 
 
Ghana is preparing to submit notification.  
2  Trade and investment regimes 
 
2.4  Investment Regime 
 2.4.4  Incentives granted to investors 
 
Page 34, paragraph 2.57 
 
"Investors importing their inputs must apparently apply for the exemptions or privileges on a consignment-by-consignment basis. Requests for duty exemptions must be lodged first with the WT/TPR/M/298/Add.1 
 
- 35 - 
 
  Ghana Investment Promotion Centre and are subjec t to a fee that depends on the invoice value; 
for example, the fee is US$500 for an invoice va lue of up to US$100,000; for an invoice value 
greater than US$1million, the fee is US$5,000 (0.5 %). The application for the tax exemption must 
then be submitted physically to the Customs Head Office, but only after arrival of the goods in 
port. The letter giving the resulting ruling must be released by Customs for delivery to the port of 
entry before goods can be cleared at the concessionary rate. This results in additional port and storage charges; it ties up goods in inventory; and the process invites and encourages the 
payment of unofficial facilitation fees." 
 Question:   
4.  Could Ghana provide more information on the exemptions or privileges on a consignment-by-
consignment basis that are given to the investors?  
 
Answer 
 
This information is not the true reflection  of what pertains on the ground. Customs 
Division does not approve the request for exemption for goods imported on 
consignment-by-consignment basis. To avoi d payment of additional port and storage 
charges, investors entitled to the exemptio n are encouraged to ap ply to the GIPC as 
provided by the GIPC Act, 2013 (Act 865) before the arrival of the consignment at the 
port. 
 5.  What kind of imported goods are granted this exemption procedure?  
 
Answer 
 
Consignment-by-consignment exemptions are granted to importers of raw materials and 
intermediate goods destined for priority sectors as defined by the GIPC Act, 2013 
(Act 865).  
3  Trade Policies and Practices by Measure 
 
3.1  Measures Directly Affecting Imports 
 3.1.1.  Registration requirements 
 
Page 37, paragraph 3.1 
 
"Ghana has no restrictions on the rights of individuals and entities, including foreign companies, to import goods and services, and there are no specia l registration requirements for importers. There 
is however a special registration requirement to set-up as a "trader of imported products", which 
has been criticized by foreign traders as discriminatory treatment towards foreigners".  
Question 
 6.  Please provide further information concerning the special registration requirement to set up as 
a "trader of imported products"?  
 Answer 
 
An enterprise in which foreign participation is permitted under the GIPC Act shall after 
its incorporation or registration with the Registrar General's Department, and before commencement of operations, be registered  with the Ghana Investment Promotion 
Centre. After being satisfied with the followi ng documents, the Centre shall complete 
the registration within five working days:  
(a) All the relevant documents for th e registration are in order; 
(b) The minimum foreign equity capital has been complied with; and  
(c) The fees required for registration has been paid. 
 WT/TPR/M/298/Add.1 
 
- 36 - 
 
  An enterprise in which foreign participation is permitted under the GIPC Act shall renew 
its registration with the Centre every two years. 
 7.  Could Ghana provide explanation on  the rationale behind this mechanism?  
 
Answer 
 
The rationale behind the special registration requirement is to protect the poor and 
vulnerable in society and ensu re they are not marginalised. 
 8.  Could Ghana provide information on its intention to submit notifications on this provision?  
 
Answer 
 
Notification would be submitted as soon  as possible . 
 3  Trade Policies and Practices by Measure 
 3.1  Measures Directly Affecting Imports 
 3.1.2  Customs clearance and other import procedures 
 Page 38, paragraph 3.8 
 
"The documents that are currently required overlap each other and, for this reason, deserve to be 
rationalized so as to speed the import process, thus facilitating trade. The following documents contain duplicate information: the Import Declaration Form (IDF); the Final Classification and 
Valuation Report (FCVR); the Customs Declaration; and the Supplementary Information Document 
(SID)."  Question: 
 
9.  Indonesia seeks Ghana to clarify the reason of  duplication of information required under IDF, 
FCVR and SID?  
 
Answer 
 
The SID is only required occasionally, when some DIC's require additional information to 
assist them in their valuatio n and classification function. 
 Page 38, paragraph 3.10 
 "Two parallel import management systems currently operate at Ghana's Customs, one run by Customs, and another operated by the DICs. The two entities are involved in both documentary 
inspection and in the examination process. This causes duplication as importers or their agents 
have to re-key the same information in both the FCVR and also into Customs Declarations. Both Customs and the inspection companies may delay clearance because of missing or inaccurate 
documents, examination of samples, etc." 
 Question:  
10.  Would Ghana simplify the required documents on import procedures?  
 Answer 
 Ghana has already simplified the requirement and all documents are linked to the GCNet 
platform which is an interface for customs clearance. 
 
11.  Could Ghana provide information concerni ng the differences of authority between the 
two entities?  WT/TPR/M/298/Add.1 
 
- 37 - 
 
  Answer 
 
The management systems are not parallel. The DIC's only complement the work of 
Customs. The importer, the DIC and the Customs all access the GCNet. After the 
documents are validated after the issuance of the FCVR by the DIC's on line, the 
importer is notified to pay at the bank and from there proceed to the examination 
terminal so the importer or his ag ent will not have to re-key the  same information  
 
3  Trade Policies and Practices by Measure 
 3.3  Measures Affecting Production and Trade 
 3.3.1  Standards and other technical requirements 
 
3.3.1.1  Ghana Standards Authority (GSA) 
 
Page 57, paragraph 3.90 
 "The GSA is Ghana's enquiry point under the WTO Agreement on Technical Barriers to Trade. No new legislation has been notified to the WTO since the last TPR in 2008. Ghana has accepted the Code of Good Practice for the Preparatio n, Adoption and Application of Standards ..." 
 
Question:  
12.  Are there any technical and/or standard regulation issued by the GSA during periods under 
review?  
 
Answer 
 
Yes  
13.  If so, could Ghana please provide its intention to submit a notification on technical and/or 
standard regulation?  
 
Answer 
 
The standards which are already notified are : 
 
a. G/TBT/N/GHA/5 - Cereals and Pulses - Soft and Strong Wheat flour (ICS 
67.060), Animal and Vegetable fats and Oils (ICS 67.200.10). 
b. G/TBT/N/GHA/6 - Energy Efficiency Standards and Labelling (Household 
Refrigerating Appliances) Regulations 
c. G/TBT/N/GHA/7 - Fisheries Regulati ons (Fish and Fishery Products) 
Regulations 
d. G/TBT/N/GHA/8 - Handkerc hiefs, Men, Women and Children's Underpants, 
Mattresses and Sanitary ware 
e. G/TBT/N/GHA/9 - Electrical Engineering:  Electrical Wiring (HS Code 8544, 
ICS 29.060.01; 29.020) 
f. G/TBT/N/GHA/3/Rev.1 - Mandatory Certification of the products WT/TPR/M/298/Add.1 
 
- 38 - 
 
  3  Trade Policies and Practices by Measure 
 
3.3  Measures Affecting Production and Trade 
 
3.3.1  Standards and other technical requirements 
 
3.3.1.3  Marking, labelling, and packaging 
 Page 57, paragraph 3.94 
 "Ghana's regulations on labelling, packaging and marking of specified products are contained in 
four main statutes: (1) The Public Health Act of 2012, and accompanying Guidelines for the 
Registration of all regulated products, under the responsibility of the FDA; (2) The 1992 Ghana Standards Board (Food, Drugs and Other Goods) General Labelling Rules: under these rules, 
imported and domestic food and drugs must be labelled in English, identifying attributes such as 
the type of product, the country of origin, the ingredients or components, net weight, instructions on use, and the expiration date for perishable foods. Similar labelling is required on a range of 
other specified products, including electrical goods, e.g. televisions, air-conditioners, batteries, 
lamps and household appliances; cement; paints; pesticides; poultry feed; toiletries; and cosmetics; (3) The Standards Act, 1973; (4) Th e Ghana Standards (Certification Mark) Rules, 
1970 (L.I. 662), as amended; and (5) Specific standards have been developed for low density 
polyethylene fill, wrappers and transit containers, for polystyrene boxes, for PVC bottles for oil, for 
jute sacks, for polypropylene woven sacks, for "blow moulded" containers, and for paper sacks for cement." 
 
Question:  
14.  Could Ghana please provide information on its intention to submit a notification on regulation 
of labelling, packaging and marking of specified products?  
 Answer 
 Ghana by (G/TBT/N/GHA/3/REV.1) has notifi ed WTO on mandatory certification of 
some listed products considered as High Risk Goods and therefore covered under the 
Destination Inspection scheme. This notifica tion included the guidelines which also 
incorporated the rules and regulations on labelling, packaging and marking of these 
specific goods. 
 
3  Trade Policies and Practices by Measure 
 3.3  Measures Affecting Production and Trade 
 3.3.1  Standards and other technical requirements 
 
3.3.1.4  Sanitary and phytosanitary measures 
 
Page 59, paragraph 3.101 
 "The new Public Health Act regulates sanitation  in food processing, vending and distribution. 
Ghana has not submitted any SPS notifications to the WTO. WTO Members are expected to carry out such notifications in case of a change in their national SPS regulations, unless the new 
regulations are aligned with international standards. Ghana has not been the target of any specific 
trade concern expressed by another WTO member. According to the authorities, an SPS Committee is about to become operational in Ghana." 
 
Question:  
15.  Could Ghana provide information on its intention to submit a notification on regulation of 
sanitary and phytosanitary measures?  
 WT/TPR/M/298/Add.1 
 
- 39 - 
 
  Answer 
 
Though Ghana has started amending existing legislations, regulations and institutional 
functions to address disparities emerging  between the international standards and 
national standards, further reforms are required to meet the SPS standards to address 
the deficiencies currently existing in the SPS institutions. Both the FDA and GSA are 
stepping up their efforts to sensitize co nsumers and ensure maximum compliance of 
food producers to new international standard s. Whilst some food companies' managers 
appear to appreciate the need to produce sa fe and quality foods, lack of capital to 
improve requisite programmes for safe f ood production is a major constraint. 
 
4  Trade Policies By Sector 
 
4.7  Services 
 4.7.1  Banking, finance, and insurance  
 
4.7.1.1  Banking services 
 
Page 90, paragraph 4.115 
 
"Ghana's GATS commitments on financial services cover various banking services, including 
acceptance of deposits, credit facilities, and leasing, and do not contain any market-access or national-treatment limitations on cross-border trade and consumption abroad. The only limitation 
on commercial presence relates to prudential licensing. National treatment is assured, except that 
the Government may support local financial institutions in rural areas and apply a higher paid-up capital requirement to foreign suppliers ." 
 
Question:  16.  Please explain the rationale behind why Ghana applies different capital requirement for 
foreign suppliers. Please provide information on which regulation that explains such provision.  
 Answer  
 For the Banking Industry, the capital requir ement is same whether shareholders are 
foreign or local. The minimum capital requ irement for banks is GHc120 million and the 
criteria for licensing is stated in Sections  5 – 9 of the Banking Act, 2004 (Act 673) as 
amended. Investors wishing to acquire a 10% share/stock in a bank (whether listed or 
unlisted) require prior approv al by the Bank of Ghana. 
 
Page 90, paragraph 4.117 
 
"One of the conditions for the BoG to issue a banking licence is that the applicant must have an 
initial paid-up capital of not less than US$120 million (up from US$60 million prior to 2014). In the 
case of foreign ownership, at least 60% of the capital must be brought into Ghana in convertible currency. Applications are subject to analysis, according to the authorities "to ensure the feasibility 
and viability of the project". Fit and proper tests are also conducted on the initial directors and 
shareholders of the project. Investors wishing to  acquire a share of 10% or more in any listed 
banking stock require prior approval by the BoG."  
Question:  
 17.  The requirement to acquire banking licence in terms of initial paid-up capital rose drastically 
and this is may be considered burdensome. Plea se clarify the rationale behind the said rise.  
 WT/TPR/M/298/Add.1 
 
- 40 - 
 
  Answer  
 
The initial capital was increased to enable new banks have adequate capitalization to 
handle 'big ticket' deals. 
 
As the economy grew, most banks were applyi ng frequently to Bank of Ghana to wave 
simple obligor restrictions to enable them  finance big projects. Hence the need to 
increase the capital base. WT/TPR/M/298/Add.1 
 
- 41 - 
 
   
8  JAPAN 
Report by the Secretariat (WT/TPR/S/298) 
 
4  Trade Policies by Sector 
 
4.3  Forestry 
 (Question: Page 77, paragraph 4.56 (also related to paragraph 3.66 on page 52))  Please explain how the export prohibition on round or unprocessed logs for the purpose of 
encouraging domestic downstream processing conforms to the WTO rules (especially GATT 
Article 11).   
Answer 
 
The prohibition is obsolete and the law will be reviewed. 
 
8.1  JAPAN – FOLLOW-UP QUESTION 
4  Trade Policies by Sector 
 
4.3  Forestry 
 
(Question: Page 77, paragraph 4.56 (also related to paragraph 3.66 on page 52)) 
 
As Ghana replied to Japan's previous question "The prohibition is obsolete and the law will be reviewed", please clarify whether the law is still valid. Please also indicate the expected schedule 
of the future amendment of the law. 
 Answer 
 
For the avoidance of doubt, the Ministry of Trade and Industry would contact the 
Ministry of Lands and Natural Resources to lift the administrative measure that imposed 
a ban on the exportation of round logs within a year's time. 
 WT/TPR/M/298/Add.1 
 
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  9  SINGAPORE 
Part I: Questions regarding the Secretariat report 
 
Questions 
 Economic Environment 
 
Page 16 (paragraph 1.15) and Page 34 (paragraph 2.55) 
 
1.  We note that Ghana's Foreign Exchange Ac t 2006 states that all foreign exchange earned 
through exports must be repatriated and surrendered within 60 days of shipment to a registered 
Ghanaian bank in Ghana, exceptions being cocoa export proceeds to be surrendered to the Bank of 
Ghana (BoG) and mining lease owners. We also note that the Ghana Investment Promotion Centre (GIPC) Act guarantees foreign investors unconditional transferability of profits. We would 
appreciate it if we could confirm whether a foreign investor in Ghana is entitled to directly retain 
their profits (after making allowances for taxes and other relevant payments in Ghana) earned from foreign exports outside of Ghana (e.g. in their home country or in a third market country) 
without the need to first repatriate them to a registered Ghanaian bank in Ghana? 
 Answer 
 
Foreign exchange proceeds from exports (except where there is a retention agreement 
between the exporter and the Government of Ghana) must be brought into the country. 
Profits accruing from the business paid out as  dividend can then be  repatriated after the 
right taxes have been paid.  
 Trade and Investment Regimes 
 Page 34 (paragraph 2.55) 
 2.  We note that the Ghana Investment Promotio n Centre (GIPC) Act includes guarantees against 
expropriation, dispute settlement procedures etc. We would appreciate it if Ghana could share the 
procedures in which foreign investors can obtain these guarantees, especially those of dispute settlement. We would also like to confirm if the dispute settlement procedures provided for under 
the GIPC Act are investor-to-state? 
 Answer  
 Guarantee against expropriation: In the event that the investor is dissatisfied with the 
quantum or absence of compensation referenc e may be made to the High Court of Ghana 
or any existing BIT between Ghana and th e country of origin of the investor. 
 
Yes the dispute settlement procedures provided for under the GIPC Act are investor-to-state. 
 
Page 36 (paragraph 2.67) 
 
3.  We note that Ghana has signed 26 bilateral investment treaties, eight of which have entered 
into force. It would be of interest to us if Ghana could share the indicative dates of entry into force of these bilateral investment treaties (BITs). Also , are there plans for Ghana to negotiate or sign 
any new BITs?  
 
Answer 
 
Ghana has signed 23 bilateral investment treati es, 7 of which have received ratification 
(Table A). Yes, Ghana has plans of negotiating more BITs. Table B shows the countries Ghana intends to negotiate BITs with. 
 WT/TPR/M/298/Add.1 
 
- 43 - 
 
  A. CURRENT BITs (signed between the Republic of Ghana and other countries) 
Parties to the Agreement Date of signature Date of ratification 
1. The United Kingdom of Great Britain & Northern Ireland 22 March 1989 25 October 1991 
2. The Kingdom of the Netherlands 31 March 1989 1 July 1991 
3. The People's Republic of China 12 October 1989 12 November 1991 
4. The Kingdom of Denmark 13 January 1992 6 January 1995 
5. The Swiss Confederation 8 October 1991 16 January 1993 
6. The Federal Republic of Germany 24 February 1995 23 November 1998 
7. The Federation of Malaysia 8 November 1996 18 April 1997 
 
B. PENDING List of BITS between the Republic  of Ghana and the other countries which are 
pending (in the process of negotiation) 
Negotiation countries 
1. The Republic of South Korea 
2. Japan 
3. Canada 
4. The Czech Republic 
5. The Republic of Turkey 
7. The Islamic Republic of Iran 
 
Trade Policies and Practices by Measure 
 
Page 65 (paragraph 3.129) 
 4.  With regard to the Ghana Shipping (Amendment) Act, 2011 (section 4.7.3.2) and a new policy (section 4.4.2) which are intended to increase local participation in the oil and gas industry, we 
note that these measures could be seen as a performance / local content requirements, which go 
against GATT and TRIMs obligations. We would therefore like to seek Ghana's clarification on the details and intent of these measures.  
Answer 
 
Ghana will review these sections and determ ine their compliance with the GATT /TRIMS 
and take the necessary steps to address them. 
 Part II: Questions Regarding the Government Report 
 Ghana's International Trade Relations 
 Page 8 (paragraph 3.10) 
 5.  We appreciate ECOWAS' efforts in promoting regional integration within western Africa through the establishment of an ECOWAS Customs Union,  by 2015. We also note that should this 
materialize, all bilateral agreements would have to be submitted to the ECOWAS Commission for 
acceptance by the Union. We would like to enquir e if this applies to Ghana's agreements such as 
Free Trade Agreements, Avoidance of Double Taxati on Agreements, Bilateral Investment Treaties 
and Visa Abolition Agreements? If so, we would also like to clarify if the rights and obligations of 
such agreements would be extended to the rest of the ECOWAS member countries as well?  Answer 
 Once ECOWAS approves all bilateral agr eements signed by Ghana, the rights and 
obligations of such agreements will be exte nded to all other ECOWAS Member States. WT/TPR/M/298/Add.1 
 
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10  THAILAND 
 Questions regarding the Secretariat report 
 2  Trade and Investment Regime 
 
Page 34 (paragraph 2.53) 
 
Question 1: As indicated in the Report, the Ghana Investment Promotion Centre  (GIPC) Act  
of 2013 has substantially raised the minimum capital investments requirement for foreign 
companies and now requires that Ghanaian partners in joint ventures have not less than 10% 
equity participation. Also, "trading" enterprises must employ 20 skilled Gh anaian staff. Please 
explain the rationale behind these requirements and how the Government foresees how the Act, 
especially with these requirements, would affect investments made prior to the enactment of 
the Act.  
Answer 
 
To prevent the abuse of joint venture arrangements and to ensure active participation and employment for transfer of knowledge.  
 
4  Trade Policies by Sector 
 
Page 70 (paragraph 4.19) 
 
Question 2: Acquisition and usage of land is an important factor for investors in the agricultural 
sector. Thailand is interested in learning about the framework organized by the Ghanaian 
government, under which model land lease agreements are also prepared. Are such model agreements required for execution under the law or only recommended for use? What are the principles of such land lease agreements and main terms and conditions under the leases including 
timeframe for implementation? 
 Answer 
 Under Article 266 of the 1992 Constitution, the land tenure system in respect of 
foreigners and foreign companies is as follows: 
 
a) A foreigner or a foreign company cannot hold a freehold interest in any land 
in Ghana; 
b) The only interest a foreigner or a fore ign company can have in any land in 
Ghana is a leasehold; 
c) The leasehold for a foreign company cannot be more than 50 years at any 
given time. 
 
Page 86 (paragraph 4.98) 
 
Question 3: As explained in the Report, the new National Industrial Policy aims to promote 
competitiveness and enhance industrial production. Could Ghana explain further how the Policy will affect Ghana's international trade relations? E.g. does Ghana foresee increase of its exports due to 
this Policy? If so, which particular sectors?  
 
Answer 
 
Yes, Non-traditional export sector 
 Page 101 (paragraph 4.169) 
 Question 4: As the tourism sector has been targeted for development and promotion by the Government, are there other investment incentives for investors, apart from the reduced corporate 
income tax for companies engaged in the hotel industry? 
 WT/TPR/M/298/Add.1 
 
- 45 - 
 
  Answer 
 
GIPC Act, 2013 (Act 865) provides incentiv es for investors in areas other sectors. 
 
10.1  THAILAND – ADDITIONAL WRITTEN QUESTIONS 
 Secretariat report 
 3  Trade Policies and Practices by Measure 
 Page 50 (paragraph 3.55) 
 Question 5: Could Ghana provide further details regarding the temporary import bans mentioned in the paragraph? In particular, what are the "s elected agriculture commodities" and what are the 
specific measures applied and the rationale for their application? 
 Answer 
 No ban has been placed on selected agricu ltural products. However, if there is an 
outbreak of diseases in exporting countries , temporary bans are instituted for health 
reasons until the outbreak has been contained.  
 
4  Trade Policies by Sector 
 
Page 69 (paragraph 4.8) 
 
Question 6: Could Ghana please provide more information about imported animal products? Are 
they exempted from the VAT? 
 Answer 
 
Imported animal products attract 20% import duty and 17.5% VAT. WT/TPR/M/298/Add.1 
 
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11  TURKEY 
 The Secretariat Report 
 Trade Agreements and Arrangements, Page 29, paragraph 2.22  
 
It is reported that as a step towards the conclusion of an ECOWAS customs union, the ECOWAS 
countries are committed to the establishment of a Common External Tariff (CET) which was adopted in October 2013 and is expected to be implemented as from January 2015.  
Taking into consideration that the targeted date is approaching, we would be pleased to get 
information about the state of play of entry into force of CET.  
Answer 
 
The Government has put in place a Task Team  with Customs Division of Ghana Revenue 
Authority. The Team is now liaising with the ECOWAS Commission to come out with the 
HS code that harmonizes with the nomenclature . At the Ministry level, studies have been 
conducted (yet to be published) on the ec onomic effects of the CET implementation 
in Ghana, preliminary findings  show a positive result. 
 
A sensitization programme is also underway fo r the general public and the stakeholders 
to ensure a smooth transition into the new tax regime in 2015. 
 
Trade Agreements and Arrangements, Page 30, paragraph 2.31 
 
It is reported that the West Africa Chief Negotiators and their EU counterparts found a compromise 
on the West Africa-European Union Economic Pa rtnership Agreement (WA-EU EPA) at a meeting 
held on 6 February 2014.   
On the other hand, we know that Ghana has initiated a bilateral "Stepping Stone Economic 
Partnership Agreement" with the EU at the en d of 2007, pending the completion of the WA-EU 
EPA. 
 
In case, conclusion of the regional EPA fails, wh at would happen to Ghana's bilateral EPA with the 
EU? Does the Government of Ghana have any plans for this case? 
 
Answer 
 Ghana may consider signing a bilateral EPA with the EU in that event. 
 
Investment Regime, Page 34, paragraph 2.53 
 
The minimum capital investments that must be made by foreign companies have been 
substantially increased. The minimum initial investment for a foreign-owned company is US$500,000, up from US$50,000 prior to the passage of Act 865; for a joint-venture, it is 
US$200,000, up from US$10,000. "Trading" enterprises must invest US$1,000,000 (up from 
US$300,000 until 2013) and employ 20 skilled Ghanaian staff (section 2.4.5). Act 865 introduces a 
provision that requires Ghanaian partners in joint ventures to have not less than 10% equity participation, and prohibits the transfer of that equity to a non-Ghanaian in order to avoid the 
circumvention of the higher foreign capital requirements. 
 Could the Ghanaian Delegation kindly inform us if Ghanaian Government has a plan to remove 
these maximum and mini mum capital outlays? 
 Answer 
 No. The new minimum capital requirement is reasonable enough to still attract serious 
foreign investors into Ghana. Government does not intend to reduce the minimum 
capital requirement for some time. However, Government has tasked the new GIPC 
Board to review the requirement with a view to addressing Members' concerns. WT/TPR/M/298/Add.1 
 
- 47 - 
 
   
Energy Products and Services, Page 78, paragraph 4.59  … Private and foreign operators and their investments are generally welcome in the sector, 
although Ghana has started to implement a local content policy to increase the share of local 
companies in the oil and gas business.  
Could the Government of Ghana kindly explain the reasoning behind this new policy? 
 Answer 
 
To maximize oil and gas wealth generation on a comprehensive local content platform 
by optimizing the use of local expertise, g oods and services, job creation for people and 
business and financing in all aspect of oil an d gas industry and retention of the benefit 
within Ghana.  
 Energy products and services, Page 78, paragraph 4.59 
 Since Ghana's last TPR, the downstream petroleum sector has been further deregulated. GNPC is no longer solely responsible for procurement, stor age and bulk distribution of petroleum products 
to the oil marketing companies. 
 
Could the Government of Ghana kindly provide further information on the new regulation?  
Answer 
 
To prevent government from subsidizing fuel. WT/TPR/M/298/Add.1 
 
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12  UNITED STATES 
Part I: Questions related to the Secretariat report (WT/TPR/S/298) 
 
Summary 
 
Page 7, paragraph 3: What kinds of innovative procedures have been developed to help enforce 
intellectual property rights (IPR)? Have the proced ures produced positive results? If so, what are 
they? What types of IPR infringements have been most prevalent, and have enforcement 
procedures focused on those forms of infringement?  
Answer 
 
Innovative procedures developed to enforce IPR include: 
 
 Organizing colloquiums on IPR for Judges to bring them up to speed with 
issues 
 Setting up of Commercial courts fo r expedited determination of cases 
 Setting up a desk on IPR and Copyrigh t issues at the Police Headquarters  
 No studies have been conducted yet on the results of these procedures 
 The common Intellectual Property infrin gements are stealing of trademark, 
counterfeiting and copying of other persons' works. 
 The law enforcement agencies are being eq uipped to handle these infringements. 
 
1  Economic Environment 
 
1.2  Recent Economic Developments 
 
Page 14, paragraph 1.8: The Secretariat notes that a primary driver of the recent fiscal deficits 
and weaker macroeconomic performance has been  the public sector wage bill. How will the 
Government's reforms address or mitigate this in the near-term to help restore macroeconomic 
stability since the wage bill is not addressed in paragraph 2.7 (page 4) of the Government of Ghana's presentation (WT/TPR/G/298)? 
 
Answer 
 
Government has put in place some measures, including the following; 
 
I) Public sector reforms, with particular  emphasis on right-sizing the public 
service 
II) Ensuring fiscal discipline that hing es on prudent public expenditure 
management 
III) Cleaning the payroll of "ghost" names 
IV) Wage rationalisation 
 2  Trade and Investment Regimes 
 2.1  General Framework 
 Page 25, paragraph 2.4: The Secretariat's Report notes that Ghana has a specialized Commercial 
Court that hears disputes of a commercial nature, including intellectual property (IP) cases. What kind of IPR training do the judges undergo? The Report states that 40% of cases are resolved 
during pre-trial mediation. Are there statistics on how many IP cases, specifically copyright cases, 
are resolved this way? Are there any plans to expand alternative dispute resolution efforts for IP 
infringement cases?  
Answer 
 
The main difficulties in respect of the remedies  available to an affected person, is that 
the law enforcement agencies are not equipped to handle the ever increasing and WT/TPR/M/298/Add.1 
 
- 49 - 
 
  complex infringements of th e Intellectual Property law regime. The Judges undergo 
colloquium on common Intellectual Property in fringements such as theft of trademark, 
counterfeiting and copying of other persons' works.  
Statistics on copyright cases resolved during pre-trial is not available. 
 2.3.3  The Economic Partnership Agreement (EPA) with the European Union (US) 
 Page 30, paragraph 2.32:  According to the Secretariat, "Following the initialling of this [EPA] 
Agreement on 13 December 2007, Ghana was added to the list of countries benefitting from an EPA trade regime established by Council Regulation (EC) No. 1528/2007 (hereinafter referred to as 
Regulation 1528), adopted on 20 December 2007. This Regulation provides for an advance 
unilateral application by the EU of the EPA trade regime." 
 
 Can Ghana confirm that it has been receivin g tariff preferences from the EU since the 
end of 2007 under this Agreement? Could Gh ana explain why this Agreement has not 
been notified to the WTO, as required under paragraph 3 of the Transparency 
Mechanism for Regional Trade Agreements? When will this Agreement be notified to 
the WTO?   
 Answer 
 Yes, Ghana has been receiving tariff preferences from the EU. Notification would be done after the signing of the EPA 
 
3  Trade Policies and Practices by Measure 
 
3.1  Measures Directly Affecting Imports 
 
3.1.2  Customs clearance and other import procedures 
 
Page 39, paragraph 3.17:  
 
 According to the Secretariat, "Ghana has reportedly been implementing the WTO 
Agreement on Customs Valuation since April 2000, although the underlying legislation 
has yet to be adopted." What are Ghana's plans to adopt the underlying legislation in order to fully implement the Customs Valuation Agreement?  
 
Answer 
 The Ghana Revenue Authority –Customs Division  is in the process of consolidating the 
CEPS Management Law and other laws relate d to the clearance of goods and the WTO 
Agreement on Customs Valuation would be in corporated into the consolidated law. 
 
 According to the Secretariat, "It has not been possible to obtain the legislation and 
applicable regulations under which the [destination inspection companies] DICs operate; according to the authorities, they are contractually responsible for verifying 
the valuation of imported goods. The DICs maintain databases on reference values 
and send their import price data to Customs on a regular basis." Please explain why this legislation was not made available to  the Secretariat for Ghana's TPR? Please 
provide the details of the legislation unde r which the DICs are operating when these 
companies compute the customs value of im ports. Please also provide the legal 
citation under which the DICs are operating and where the legislation is published, including the website, if available. 
 
Answer 
 
The Agreements signed with the DICs were about to be sent to the WTO Secretariat 
through Ghana Permanent Mission in Geneva  when Capital was informed that the 
Secretariat had finalised its report on  Ghana for the Trade Policy Review.  
 WT/TPR/M/298/Add.1 
 
- 50 - 
 
  The DICs assess values on imported goods by applying the WTO Agreement on Custom 
Valuation.  The DICs operate under the Export and Import (Amendment) Act, 2000 (Act 585) 
 
3.1.4  Tariffs and other charges 
 
3.1.4.1  Overview 
 
Page 41, paragraph 3.25: The Secretariat Report notes, "Changes in tariffs and other taxes 
affecting imports have been frequent in recent ye ars, generally for budgetary reasons, pointing to 
the instability of Ghana's Tariff, particularly by regional comparison."  Could Ghana explain why it 
seems to rely heavily on high external tariffs and other duties and charges for revenue purposes?  
Answer 
 
Ghana Revenue Authority Domest ic Tax Revenue Division is trying to computerize its 
operations. This, when completed, will impr ove revenue mobilization. Ghana is also 
trying to industrialize so that more job opportunities are created. These measures will broaden the tax base so those in the informal  sector could also have jobs and pay tax, 
thus reducing the overdependence on import duties. 
 
3.1.4.2  Applied MFN tariffs 
 
Page 41, paragraph 3.36: The Secretariat Report notes that: "The adoption of the ECOWAS Tariff 
would however bring considerable changes to Ghana's tariff structure. Seven of the WTO tariff 
categories would record tariff increases, in some cases by a large margin. Perhaps more 
worryingly, average tariffs on non-electrical machinery and transport equipment would nearly 
double with obvious consequences for user industries. Similarly, tariffs on petroleum would also nearly double. The three food products whose aver age tariffs would increase are animal products, 
with average duties increasing to 24% on meat products, fish and fishery products, and sugars 
and confectionary." 
 
 Will Ghana be breaking any of its WTO tariff bindings as a result of these tariff 
increases? 
 Answer 
 No, Ghana and other ECOWAS Member States  would implement the new tariffs in the 
CET only when approval has been grante d by non-ECOWAS Members of the WTO. 
 
Page 45, paragraph 3.38: The Secretariat Report states, "For several products important to the 
food security of Ghana or to the basic needs of  its citizens, adoption of the ECOWAS CET could 
place an upward influence on prices for consumers as a result of the tariff increases." Does the 
government have a plan to smooth out the potential price impacts over the near term, especially 
for those most vulnerable? If so, could the government please describe this plan for Members?  
Answer 
 
No, the potential price impact on consumers would be marginal.  
However, Government would come out with measures to support mostly the venerable 
group when the latter becomes severely affected .  
 
3.1.4.3  Tariff bindings 
 
Page 45, paragraph 3.39 states that "very few non-agricultural tariffs – 1% of tariff lines – are 
bound."  Could Ghana please explain why this is the case?  
 WT/TPR/M/298/Add.1 
 
- 51 - 
 
  Answer 
 
Ghana took advantage of the flexibility in the WTO Agreement to bind its industrial 
tariffs at that low level in order to get more policy space to protect its domestic 
industries .  
 3.1.8  Import prohibitions, restrictions, and licensing 
 Page 50 paragraph 3.56: According to the Secretariat: "In 2004, the authorities notified the WTO 
of absence of import licensing procedures.2 There is however a rather long list of products which 
reportedly require a permit from the appropriate organization prior to importation." Will Ghana 
notify these import permits to the Import Licens ing Committee? If not, please explain why these 
permits do not qualify for notification in light of  Article 1.1 of the Import Licensing Procedures 
Agreement? Could the government please identify  by HTS number each item that requires an 
import permit before the item can be imported into Ghana? Why does Ghana restrict imports of 
the products identified in the Secretariat's Table?  What is the purpose of the required permits or 
certificates? 
 
Answer 
 The goods that require permits before their importation are high risk goods to protect 
consumers. Ghana is reviewing the number of goods that require permits before their 
importation in order to reduce them to the barest minimum. Those that will be retained 
would be notified to the Import Licens ing Committee as soon as the exercise is 
completed.  
 3.2  Measures Directly Affecting Exports 
 3.2.7  Export subsidies, finance, insurance, and guarantees 
 Page 52, paragraph 3.69: According to the Se cretariat Report, Ghana has not submitted a 
subsidies notification since 2004. When does Ghana intend to submit a new notification pursuant 
to Article 25 of the SCM Agreement, which covers the decade since Ghana's last notification?  
Answer 
 
This Trade Policy Review has helped Ghana to  identify all the notifications that Ghana 
has not submitted to the WTO. The lack of co-ordination between the Ministry of Trade 
and Industry and other Ministries, Department s and Agencies has almost been resolved. 
Consequently, the Ministry of Trade and Indu stry has now strengthened its collaboration 
with other Ministries, Departments and Agenci es and would ensure that it fulfilled its 
notification obligations, including this one, after the Trade Policy Review, at the shortest 
possible time.   
Pages 52-53, paragraphs 3.70 – 3.74: The Secretariat Report mentions support programs under 
the Export Development and Agricultural Investment Fund (Act 823 of 2011), such as export credit 
at subsidized rates for the agri-processing industry. Such programs would appear to meet the 
subsidies notification requirements. When does Ghan a plan to submit a notification regarding these 
programs, with sufficient detail to satisfy the requirements under Article 25.3 of the SCM Agreement?  
Answer 
 
This Trade Policy Review has helped Ghana to  identify all the notifications that Ghana 
has not submitted to the WTO. The lack of co-ordination between the Ministry of Trade 
and Industry and other Ministries, Department s and Agencies has almost been resolved. 
Consequently, the Ministry of Trade and Indu stry has now strengthened its collaboration 
with other Ministries, Departments and Agenci es and would ensure that it fulfilled its 
                                               
2 WTO document G/LIC/N/3/GHA/3, 21 April 2004. Viewed at: https://docs.wto.org/dol2fe/Pages/SS/ 
directdoc.aspx?filena me=Q:/G/LIC/N3GHA3.pdf , confirmed by WTO document G/LIC/N/3/GHA/4, 
26 September 2009. Viewed at: https://docs.wto.org/dol2fe/Pages/SS/d irectdoc. aspx?filename=Q: /G/LIC/ 
N3GHA4.pdf . WT/TPR/M/298/Add.1 
 
- 52 - 
 
  notification obligations, including this one, after the Trade Policy Review, at the shortest 
possible time.   3.2.7  Export processing zones 
 Page 54, paragraph 3.80: The Secretariat Report  mentions a range of investment incentives 
provided to enterprises located in Ghana's expo rt processing zones (EPZ), including exemption 
from all direct and indirect duties, exemption from income tax for 10 years, reduced income tax 
rate after 10 years, and exemption from withholding tax. Such incentives may meet the subsidies notification requirements. When does Ghana pl an to submit a notification regarding these 
incentives, with sufficient detail to satisfy the requirements under Article 25.3 of the SCM 
Agreement? 
 Answer 
 This Trade Policy Review has helped Ghana to  identify all the notifications that Ghana 
has not been submitted to the WTO. The lack  of co-ordination between the Ministry of 
Trade and Industry and other Ministries, De partments and Agencies has almost been 
resolved. Consequently, the Ministry of Tr ade and Industry has now strengthened its 
collaboration with other Ministries, Departme nts and Agencies and would ensure that it 
fulfilled its notification obligations, includin g this one, after the Trade Policy Review, at 
the shortest possible time.  
 3.3  Measures Affecting Production and Trade 
 3.3.1  Standards and other technical requirements 
 
Page 55, paragraph 3.83: We understand that Ghana recently notified a proposed regulation for 
distilled spirits (G/TBT/N/GHA/3/REV.1) on April 3, 2014. U.S. stakeholders will provide comments 
to Ghana through the TBT Committee by June 3 and look forward to Ghana's response.  
 What are the Ghanaian Standards applicable to distilled spirits? What labs are 
authorized to certify goods? What is the process to obtain a Certificate of Analysis or Certificate of Conformance? How will goods on the market be treated after 
September 2014? What is the justification for categorizing all alcohol products as high 
risk goods?  
 
Answer 
 
Ghana standards on alcoholic beverages are:  
a. GS 102: 2004 - Alcoholic Beverages - Specification for Brandy 
b. GS 103: 2011 - Alcoholic Be verages - Specification for Gin 
c. GS 104: 2004 - Beverages - Alcoholic Beverages – Whisky 
d. GS 155: 2004 - Alcoholic Beverages - Specification for Potable Spirit for 
Blending Purposes 
e. GS 169: 1995 - Specification for Beer 
f. GS 854: 2007 - Alcoholic Beve rages - Specification for Wines 
g. GS 855: 2007 - Alcoholic Bevera ges - Specification for Aperitif 
h. GS 590: 2007 - Beverages - Alcoholic  Beverages - Specification for Wine - 
Flavoured Alcoholic Drinks 
 
Ghana accepts Certificates of Analysis (CoA) and Certificates of Conformity (CoC) from 
the country of export of products. Thus if the products are accompanied by these 
certificates from competent laboratories from  the country of export, the products will be 
allowed into the country under the High Risk  Goods Inspection Scheme. Goods that have 
health and safety implications for consumers and the environment are classified as high 
risk goods. 
 WT/TPR/M/298/Add.1 
 
- 53 - 
 
  3.3.1.1  Ghana Standards Authority (GSA) 
 
Page 57, paragraph 3.90:  The Secretariat states, "The GSA is Ghana's enquiry point under the 
WTO Agreement on Technical Barriers to Trade. No new legislation has been notified to the WTO 
since the last TPR in 2008 …" The United States understands that Ghana is currently drafting 
implementing regulations to Ghana's Biosafety Act, 2011. Could Ghana please comment on the 
procedure and timing of finalizing these regulations? As these regulations will have the potential to 
impact trade, and in light of Ghana's commitm ents under the relevant WTO Agreements, does 
Ghana plan to notify the draft regulations to th e WTO prior to their implementation? Will Members 
be given the opportunity to review and comment on those regulations, and to have our comments taken into consideration before the regulations are implemented? 
 
Answer 
 
No definite time has been decided to fina lise the implementing regulations to Ghana's 
Biosafety Act, 2011. Ghana would notify th e draft regulations to the WTO for their 
comments prior to their implementation.  
 
3.3.2  Intellectual property rights (IPR) 
 3.3.2.1  Legal and institutional framework 
 Page 60, Table 3.10: Does Ghana plan to join the WIPO Performances and Phonograms Treaty? 
 
Answer 
 
Ghana has no immediate plan to join WIPO. 
 
Page 60, paragraph 3.110: The Secretariat notes that  the Ghanaian authorities' review of all IP 
legislation, except copyrights, began in 2010. Why was the copyright legislation not part of this 
review? Does Ghana plan to review this Copyrigh t Act of 2005 in the near term, and if so, when? 
 
Answer 
 
Ghana has intentions to review its Copyrights  Act, to incorporate the Marrakesh Treaty 
to facilitate access to published works for the blind, visually impaired and persons with 
disability generally. Ghana also wishes to inco rporate in its Copyright Act, the Beijing 
Treaty on protecting audio-visual works. 
 Ghana Copyright regime in relation to fo lklore, traditional knowledge and cultural 
expression, is one that is territorial and vest ed in trust of the Ghanaian People in the 
President of Ghana. 
 Ghana Copyright regime will seek to in corporate the Swakopmund Protocol, on 
Traditional knowledge and cultur al expression it has signed but is yet to be ratified. 
 Page 60, paragraph 3.110:  Paragraph 3.110 (page 60) suggests that Ghana is endeavouring to 
create a sui generis  system for the protection of plant varieties. What is the status of the new 
Plant Breeders' Bill which was before Parliament in January 2014?  Answer 
 The new Plant Breeders Bill has been re-intro duced in the Ghanaian Parliament, but has 
received opposition from civil society orga nisations and is therefore unlikely to be 
passed in the short term. 
 Page 60, paragraph 3.111: Ghana's copyright law do es not require registration for protection (see, 
for example, Copyright Act, Article 39(4)). The Secretariat's Report, however, states that 
"Applications for copyright protection are filed at the Ghana Copyright Office under the Ministry of 
Justice." Are works protected when no application is filed? How is a work protected or treated differently when an application is filed? 
 WT/TPR/M/298/Add.1 
 
- 54 - 
 
  Answer 
 
Copyright protection in Ghana is territorial  and automatic and is in tandem with the 
1886 Berne Convention as amended. 
 
As required by the 1886 Berne Convention al l works that emanate from signatory states 
which enjoy copyright protection enjoy protection in Ghana. 
 
3.3.2.2  Main areas of intellectual property rights 
 Page 61, Table 3.11: Ghana's main Intellectual Property Laws appear to be listed in Table 3.11, 
and citations are given to sources other than the WTO database. Why have these laws not been notified to the WTO, and are these the most current versions?   
Answer 
 
Ghana has notified the World Trade Organisati on of its Intellectual Property law regime 
and can confirm that subject to amendment are the current texts. 
 The common Intellectual Property infr ingements are stealing of trademark, 
counterfeiting and copying of other persons' works. 
 
Remedies available under the various Inte llectual Property law regime include the 
following: 
 
a) The right of an affected person's right to Court, 
b) Report the matter to law enforcement agencies like the Police and Customs 
to check these infringements. 
 The main difficulties in respect of the remedies  available to an affected person, is that 
the law enforcement agencies are not equipped to handle the ever increasing and 
complex infringements of the inte llectual Property law regime. 
 Page 61, Table 3.11: The most recent Copyright Act identified in Table 3.11 appears to have been 
in 2005 (Copyright Act, 2005 (Act 690) (GH012)), with an amendment in 2009. Please confirm that this is correct.   
Answer 
 
Ghana confirms that its Copyrights Act, is the Copyrights Act, 2005 (Act 690) as Amended in 2009. 
 
Page 62, paragraph 3.114: The Secretariat's Report  points out that Article 27 of the Copyright Act 
subjects imported blank video and audio cassettes to a 20% levy by Customs that is earmarked 
for the activities of the Copyright Office. Plea se explain how the Copyright Office uses the 
income. Also, in table 3.11, the Secretariat note s that reproduction is permitted for personal 
use. If the blank media levy goes to the Copyright Office and not to the copyright owners, please 
explain how this system addresses the obligations of the TRIPS Agreement. 
 Answer 
 
The Ghanaian Copyright Act, imposes a 20% le vy on all copying devices as a scheme to 
reward all stakeholders, from persons who ma y under the guise of personal use, make 
repetitive copying of a work which is protected. Indeed the scheme is territorial but will 
extend to any stakeholder from a country signatory to the Berne Convention, who can 
demonstrate that he or she ough t to benefit from the scheme. 
 
3.3.4  State-trading and other state-owned enterprises 
 
Page 63, paragraph 3.122: The Secretariat's Report discusses Ghana's current status regarding 
notifications on state-trading enterprises. The Re port states that the Cocoa Marketing Company, a 
subsidiary of the Ghana Cocoa Board, has an ex port monopoly for cocoa beans and should be WT/TPR/M/298/Add.1 
 
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  notified to the WTO. Will Ghana notify this entity  in its upcoming submission to the Working Party 
on State Trading Enterprises? If not, please explain how this entity does not qualify for notification?  
Answer 
 
Yes, it would be notified.  
 
4  Trade Policies by Sector 
 4.1  Agriculture 
 4.1.2.3  Dairy, meat, and other animal products 
 
Page 74, paragraph 4.41: The Secretariat Report states, "The authorities have recognized that 
legislation in this field is archaic, dating from  1920-30, and explained that in practice the Codex 
and OIE legislations are used as regulatory guidelines. All imports of live animals are subject to a 
permit issued by the Veterinary Services Dire ctorate at the MOFA (section 3.2)." Could the 
Government of Ghana please describe its import permit or licensing requirements and procedures with respect to live animals and their respective by-products such as poultry meats, and pork products? Where are these requirements/procedures (laws, regulations, etc.) published, including 
a specific website citation if possible? How does Ghana consider these licenses in the context of the 
Import Licensing Committee and its notification requirements?   
Answer 
 
Importers submit applications to  the Veterinary Services Directorate at the MOFA for the 
permit. The Veterinary Services Directorate recommends the release of the consignment 
from the port after sample of the cons ignment has been declared wholesome.  
 4.2  Fishing and Aquaculture 
 4.2.1  Overview and 4.2.2 Policy 
 
Pages 75 and 76, paragraphs 4.42 and 4.46:  The Government of Ghana reports that fishing plays 
a major role in the national economy, contribu ting 7% of GDP and employing about 10% of the 
economically active population.  During the second national Fisheries Governance Dialogue, in 
late 2012, the government recognized the need for a radical change in the way fisheries are being 
managed, and to address non-compliance issues including the use of chemicals; a health and safety issue. What, if any, trade-related measures is the government implementing to address the health and safety issue, along with the loss of  employment and welfare of workers due to the 
decline of the fishing industry? 
 Answer 
 The government has asked Fish Health Unit to  do an intensive education for the farmers 
who use other chemicals for fishing . 
 
4.6  Manufactured Products 
 4.6.1  National industrial policy  
 
Page 86, paragraphs 4.98 – 4.99: The Secretariat Report indicates that under the National 
Industrial Policy and the Industrial Sector Support Programme, investments in manufacturing 
benefit from a 5-year tax holiday and other corporate tax reductions depending on location. 
Moreover, the tax reduction is larger if the company exports non-traditional products. Such incentives appear to meet the subsidies notifi cation requirements. When does Ghana plan to 
submit a notification regarding these incentives, with sufficient detail to satisfy the requirements 
under Article 25.3 of the SCM Agreement?  WT/TPR/M/298/Add.1 
 
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  Answer 
 
Ghana is reviewing the incentive scheme to ensure that they are compatible with the 
SCM Agreement.  
 
Part II: Questions related to the Government's report (WT/TPR/G/298) 
 
Page 5, paragraph 2.15 of the Ghanaian presen tation notes that inflation has remained high, 
despite the Central Bank's price stability mandate. What have been the primary drivers of inflation 
in Ghana, considering that neighbouring country inflation has generally been lower (paragraph 1.11, page 15 of the Secretariat report)? And what steps can the government take to 
tackle inflation since monetary policy has accommo dated the weaker fiscal policy (paragraph 1.11, 
page 15 of the Secretariat's report)?  
Answer 
 
Inflation in Ghana in recent times has been  driven in the main by administrative 
adjustments in petroleum and utility prices to reduce the burden of subsidies on 
G o v e r n m e n t  f i n a n c e s ,  d e p r e c i a t i o n  o f  t h e  c e d i  a s  a  r e s u l t  o f  t h e  t w i n  d e f i c i t s  o f  2 0 1 2 & 2013 and energy prices that have increase d the cost of domestic production. Other 
drivers include rising costs in housing, transport and food.  
 
To tackle inflation, Government is reigning  in the excess expendit ures and revenue while 
the Central Bank keeps to a very  strict monetary policy stance. 
 
Page 5, paragraph 2.17 of The Ghanaian Government  Report notes Ghana's flexible exchange rate 
policy while the Secretariat report (paragraph 1.14, page 16) outlines currency control measures 
implemented in February 2014 to address cedi weaknesses. How are the currency control 
measures and foreign exchange surrender requirements consistent with Ghana's foreign exchange and monetary policies and what is their impact on trade? What will determine if/when these measures are unwound? 
 
Answer 
 
Ghana generally still respects all the requirem ents under Article XIV of the IMF Articles 
of Agreement. The latest measures put in place are only meant to check dollarization 
and also to minimize the use of cash in fore ign trade. At a recent national economic 
forum, the Central Bank has been requested to  review the directives and make revisions 
where necessary.  Page 5, paragraph 2.19, and the subsequent table (pages 5-6) of the Ghanaian Government 
Report notes that external debt has increased sharply since 2008 -- up a further 20% in 2013 after having doubled between 2008 and 2012. How does the government intend to manage its external debt given the downside risks to a terms of trade shock and constrained foreign exchange 
reserves?  
 Answer 
 Debt management measures such as: 
 i. Managing the debt sustainability limits ; refinancing and extending the tenure 
of loans and bonds for financing the capital budget 
ii. Adopting recovery schemes such as es crow and on-lending for commercially 
viable projects 
iii. Financing of capital budget from spec ific long-term domestic and foreign 
loans and bonds and not relying on short-term instruments. The afore 
mentioned goal will complement the le ngthening of the maturity profile of 
domestic debt and financing the capita l component of the budget through the 
issuance of longer dated bonds WT/TPR/M/298/Add.1 
 
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  iv. Channel grants and concessional borrowi ng with heavy grants elements to 
social investment while using the propose d GIF to leverage funding from the 
financial markets and working with the pr ivate sector to boost infrastructure 
through the issuance of guarantees, an d on-lending to self-financing SOEs. 
Page 10, paragraph 4.5: Ghana notes that the de velopment of the government's IPR Policy and 
the review of IPR laws have encouraged innovation  and creativity in the creative industries. Are 
there examples of key achievements in creative in dustries? Have the laws been changed to foster 
such innovation and creativity? 
 Answer 
 
The common Intellectual Property infr ingements are stealing of trademark, 
counterfeiting and copying of other persons' works.  
Remedies available under the various Inte llectual Property law regime include the 
following:  
a) The right of an affected person's right to Court, 
b) Report the matter to law enforcement agencies like the Police and Customs 
to check these infringements. 
 
Page 10, paragraph 4.7: The Government Report notes that several of the Trade Sector Support 
Programme (TSSP) IPR objectives we re not completed. Please identify these outstanding issues. 
 
Page 11, paragraph 4.14 of the Ghanaian Government Report notes, "In order to increase local 
content in the manufacturing sector, measures will be implemented to encourage increased private 
sector investment in commercial agriculture to expand the cultivation of selected agriculture raw 
materials for agro-industry." Could the government provide additional information on the types of 
measures planned or under consideration?  Answer 
 Normally only agricultural goods that serve as raw material for the value chain such as 
cassava, pineapple, mango, sugar etc. are affected. 
 
Part III: Other questions 
 
Q.: Article 38 of the Copyright Act appears to requ ire a fee to use works that are in the public 
domain. Why is a fee required? How does this requirement interact with the creation of derivative works? Does this requirement also apply to the author's descendants? Would a musician who wanted to write new lyrics for a melody that is no longer protected by copyright have to pay this 
fee? What if the musician is from outside of Ghana and the new work is imported into Ghana, 
would the fee still be required? Is a fee required to  create other derivative works, for example, to 
photograph a statue that is no longer protected by copyright, if the photograph is to be used in a 
commercial context? Was the fund referenced in Article 38(4) created, and if so, how much money 
has been collected, and how has the money been used?  
Answer 
 
Copyrights works in public domain normally covers the date of the work, the life of the 
artist and 70 years after death, during whic h time the fee is required. However, this 
article is not operational yet. 
 Q.: Ghana's copyright law provides protection for folklore, and defines folklore in Article 76. How 
can one determine if a work is protected as folklore within Ghana? Are Anansi stories folklore? If 
they are folklore of Ghana, are they also folklore  of the Ashanti living in the Ivory Coast? Please 
explain the process by which an Ashanti living in the Ivory Coast would request permission to 
create a new children's book based on an Anansi story. Would there be any difference if the author 
knew the story from her childhood, or if she read it in a book of folktales collected in the 1930s 
and published outside of West Africa? Are there any works designated as folklore that are not part of Ghana's cultural heritage? For example, is th e folklore of Native Americans protected under WT/TPR/M/298/Add.1 
 
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  Ghana's Copyright law? If a new textile pattern is developed in Ghana, could it become part of 
Ghana's cultural heritage?   Answer 
 Ghana has intentions to review its Copyrights  Act, to incorporate the Marrakesh Treaty 
to facilitate access of published works for th e blind, visually impaired and persons with 
disability generally. Ghana also wishes to inco rporate in its Copyright Act, the Beijing 
Treaty on protecting audio-visual works.  Ghana Copyright regime in relation to fo lklore, traditional knowledge and cultural 
expression, is one that is territorial and vest ed in trust of the Ghanaian People in the 
President of Ghana.  
Ghana Copyright regime will seek to in corporate the Swakopmund Protocol, on 
Traditional knowledge and cultural  expression, it has signed but it is yet to be ratified. 
 
 
12.1  UNITED STATES – FOLLOW-UP QUESTIONS 
Part I:  Questions related to the Secretariat report (WT/TPR/S/298) 
 
2.3.3  The Economic Partnership Agreement (EPA) with the European Union (US) 
 
Page 30, paragraph 2.32:  According to the Secretariat, "Following the initialling of this [EPA] 
Agreement on 13 December 2007, Ghana was added to the list of countries benefiting from an EPA trade regime established by Council Regulation (EC) No. 1528/2007 (hereinafter referred to as Regulation 1528), adopted on 20 December 2007. This Regulation provides for an advance 
unilateral application by the EU of the EPA trade regime." 
  Can Ghana confirm that it has been receiving tariff preferences from  the EU since the end 
of 2007 under this Agreement? Could Ghana explain why this Agreement has not been notified to 
the WTO, as required under paragraph 3 of th e Transparency Mechanism for Regional Trade 
Agreements? When will this Agreement be notified to the WTO?    
Answer 
 
Yes, Ghana has been receiving tariff preferences from the EU. Notification would be 
done after the signing of the EPA 
 USG follow-up question:  Ghana's answer appears to confirm that Ghana is currently receiving 
preferential tariff treatment from the EU withou t any cover under WTO rules. Could Ghana please 
estimate when it expects the EPA to be signed?  
 Answer 
 Ghana's preferential trade arrangement with EU is in full compliance with WTO rules. 
 
USG follow-up to answer based on WT/TPR/S/298, page 25, paragraph 2.4 question: We reiterate 
our question on the specialized Commercial Co urt. Ghana's response discussed forms of IPR 
infringements and available remedies. Please provide more details on the specialized Commercial Court that hears IP cases. For example, what ki nd of IPR training do the judges undergo? The 
Report states that 40% of cases are resolved during pre-trial mediation. Are there statistics on 
how many IP cases, specifically copyright cases,  are resolved this way? Are there any plans to 
expand alternative dispute resolution efforts for IP infringement cases? 
 
Answer 
 
IPR disputes are mainly disputes of comme rcial nature. Under the High Court Civil 
Procedure Rules C.I. 47 as amended, IPR disputes are largely determined by the 
Commercial Division of the High Court and by any other Division of the High Court if the 
Chief justice so decides. WT/TPR/M/298/Add.1 
 
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There is the need for capacity building training for High Court Judges from the Commercial Division and other Divisions as the Chief Justice may direct, so as to be 
adequately equipped to handle IPR Disputes. 
 
Statistics on Copyright disputes settled at  the pre-trial mediatory stage are currently 
unavailable but will be obtained shortly.  
 
In respect of Alternative Dispute Resolutio n these are the mechanisms that currently 
exist which potentially can be expanded.  
Indeed IPR disputes mainly Trademarks di sputes are determined by the Registrar-
General in Trade Mark Opposition Proceed ings. In these proceedings parties file 
pleadings and a hearing is conducted ther eafter, where evidence is led and cross-
examined, before a determination is made on the merits of a given case. An appeal from 
these Proceedings can be made to the High Court.  
The Copyright Office also adjudicates on Copyrigh t disputes in relation to the question of 
royalties. The Copyright Tribunal is  however not in place currently.  
 USG follow-up question: Does Ghana see more trad emark or copyright cases, and what types of 
products are infringed the most? How are the enforcement agencies being equipped to handle 
these infringements, e.g., increase in staffing, specialized training, etc.?  
Answer 
 
The common IPR disputes in Ghana have to do with trademarks in respect of goods such 
as biscuits, toffees and confectionaries . 
 USG follow-up question: Page 60, paragraph 3.11 0 question: When does Ghana intend to begin 
reviewing the Copyright Act? 
 
Answer 
 
The Copyright legal regime is under review and the review may be completed before the 
end of the Parliamentary cycle in December 2016.  
USG follow-up question: Page 60, paragraph 3.11 1 question: We reiterate our question. Ghana's 
copyright law does not require registration for protection (see, for example, Copyright Act, 
Article 39(4)). The Secretariat's Report, however, states that "Applications for copyright protection are filed at the Ghana Copyright Office under the Mi nistry of Justice." Ghana's response noted that 
copyright protection is automatic, and Berne Convention members enjoy protection in 
Ghana. Since copyright protection is automatic, how is a work protected or treated differently 
when an application is filed with the Copyright Office? 
 
Answer 
 
An application to register copyright is main ly for record keeping purposes and to build 
the Copyright database. This is because Copy right is automatically protected upon the 
creation of works, although persons who enjoy automatic Copyright protection are 
encouraged to apply for Copyright registration. 
 
USG follow-up question: Page 62, paragraph 3.114: Please clarify how the 20% levy is "a scheme 
to reward all stakeholders." Article 27 appears to earmark this levy for the activities of the 
Copyright Office. Does this revenue fund activities of the Copyright Office or is it distributed to 
stakeholders? If it is used to fund Copyright Offi ce activities, please explain how the personal use 
exception complies with the three step test set forth in TRIPs, Article 13. If the revenue is used to 
reward stakeholders, is it distributed to them? And, how is the distribution calculated? 
 WT/TPR/M/298/Add.1 
 
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  Answer 
 
The 20% levy scheme to reward stakeholde rs is set out in the Regulations to the 
Copyright Act. The said regulations earmark part of the Scheme for the activities of the 
Copyright Office . 
Part II: Questions related to the Government's report (WT/TPR/G/298) 
 
USG follow-up question: Page 10, paragraph 4.7: Ghana did not respond to this question. When 
can the United States expect to receive a response to this question? (Please identify these 
outstanding IPR issues)  
Answer 
 
IPR issues both Intellectual and industrial ha ve to do with Patent registration. But in 
Ghana there are very few applications for Pa tent registration. People come up with 
inventions but do not know how to register patent. As part of IP Policy there should be creation of awareness on the need for Patent  registration in cases of innovation and 
creativity. 
 Creativity and innovations by authors and musicians abound in Ghana. In Ghana, they 
fall under the automatic Copyright protection although authors and musicians are 
encouraged to register their works for Copyright Protection. 
 In respect of Trademarks, registration has in creased because of the increase in trade in 
goods and services. 
 Ghana does not have regulations for industrial  designs. The regulations are in the draft 
stages. Most of the applications for the regi stration of Industrial designs are sent to 
ARIPO (the African Regional Intellectual Pr operty Organization) for registration. With 
that it becomes a regional industrial design but it designates Ghana as being the country 
in which the industrial design is protected. 
 
USG follow-up question: Page 10, paragraph 4.5:  We reiterate our question because Ghana's 
response noted only that it has notified the World Trade Organization of its IP law regime, and it 
then pointed out forms of IPR infringement and available remedies. In its Report, Ghana noted 
that the development of the government's IPR Policy and the review of IPR laws have encouraged innovation and creativity in the creative industri es. Are there examples of key achievements in the 
creative industries? Have the laws been changed to foster such innovation and creativity?  
 Answer 
 
The IPR laws are under review and in the draft stages, but one can say that it will 
provide the framework for increased innova tions and creativity among the Ghanaian 
populace.  
 
Follow-up questions and comments based on United States "Part III: Other questions" responses 
 
USG follow-up question: Ghana noted that Article 38 of the Copyright Act, which requires a fee to 
use works that are in the public domain, is not yet operational. When will the article become 
operational? We also reiterate our previous questions: Why is a fee required? How does this requirement interact with the creation of derivative works? Does this requirement also apply to the 
author's descendants? Would a musician who wanted to write new lyrics for a melody that is no 
longer protected by copyright have to pay this fee?  What if the musician is from outside of Ghana 
and the new work is imported into Ghana, would the fee still be required? Is a fee required to 
create other derivative works, for example, to photograph a statue that is no longer protected by 
copyright, if the photograph is to be used in a commercial context? Was the fund referenced in Article 38(4) created, and if so, how much money has been collected, and how has the money 
been used? 
 WT/TPR/M/298/Add.1 
 
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  Answer 
 
The Copyright Administration is taking step s to establish a Folklore Board. It is 
envisaged that one of the key issues to be deliberated by the Folklore Board, is to 
determine when section 38 of the Copy right Act will become operational. It is also 
hoped that the subsequent questions in rela tion to section 38 of the Copyright Act will 
be addressed by the Folklore Board. It is on ly then that Ghana can be in a position to 
address all the incidental questions to the said section.  
 
__________