Accra: Mr Anthony Sarpong, the Commissioner-General of the Ghana Revenue Authority (GRA), announced the launch of the Advance Ruling System on Tuesday, describing it as a defining moment in Ghana's revenue administration. He stated that the initiative marked a transformational step in how the Authority operated and engaged with the trading and taxpaying community. Speaking at the launch in Accra, Mr Sarpong emphasized that the system signaled GRA's strong commitment to modernisation, trade facilitation, and building trust with stakeholders.
According to Ghana News Agency, the World Bank, through the Trade Facilitation Support Programme (TFSP), supported areas such as legal and regulatory strengthening, digital systems development, capacity building, private sector engagement, peer learning, and knowledge exchange. The Advance Ruling System aims to strengthen predictability and improve the trade environment, providing traders with binding decisions from Customs before goods are shipped or arrive at the border. These decisions cover tariff classification, origin of goods, reduce disputes, improve clearance times, lower compliance costs, and enhance transparency.
The GRA Commissioner-General highlighted that Ghana is at a critical stage, with GRA tasked to mobilise GHS230.1 billion in revenue for 2026, with the Customs Division alone expected to contribute GHS67.54 billion towards the target. He stressed that achieving these targets requires not only increased effort but smarter approaches to revenue mobilisation. Global evidence suggests that revenue growth is driven more by improved compliance than strict enforcement.
Mr Sarpong pointed out that compliance can only be enhanced when systems are fair, predictable, and easy for taxpayers to use. The Advance Ruling System is designed to provide traders with certainty on how their goods will be assessed before arrival at ports. 'This will reduce disputes, improve efficiency, and promote consistency in customs decisions,' he added. The initiative is part of broader reforms within the Customs Division to modernise operations, including the deployment of the Publican AI System to detect high-risk consignments and the continued use of the Integrated Customs Management System (ICUMS).
He noted that the automation of advance rulings within ICUMS would ensure faster and more consistent service delivery across all entry points. The ability for traders to apply online and receive binding decisions within 90 days would enhance planning and investment confidence. Mr Sarpong assured the trading community of GRA's commitment to fairness, integrity, responsiveness, service, and teamwork in implementing the system. He commended the Customs Division, the Advance Ruling Committee, and stakeholders for their contributions to the initiative.