An Analysis of Trade Facilitation at the Ports and Borders of Ghana: Implications on the Mobilization of Government Revenue
Desmond Bugbilla, Dr. Ernest Ofori Asamoah

Abstract
Academic literature on the processing of goods for clearance at the borders depicts lots of challenges confronting importers, exporters, freight forwarders, Customs and stakeholders at the borders. This research was conducted to find out the challenges impeding the fast and smooth clearance of goods at the borders and the subsequent effect on government revenue mobilized by Customs. The study identified challenges in the clearance processes at the borders to include wrong tariff classification, under/over valuation of goods by traders, multiple agency examination of goods, delays in issuance of permits and exemptions, corruption, smuggling and low staff morale. The study recommended enhancing both customs and freight forwarders technical capacities, a strong post clearance audit system, the formation of trade consultative groups and the establishment of trade facilitation departments or committees at the borders, and tax education based on risk profiling of traders/agents.

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