Transit and Warehousing Activities: 'A Silent Wrecker' of Tax Revenue in Ghana


  • John Kwame Adu KAAF University College, Kasoa Ghana
  • Kwasi Poku Kwame Nkrumah University of Science and Technology (KNUST), Kumasi
  • Boahemaa Opoku Anarfi Blessed Yako Company Limited, Elubo



Transit, Warehousing, Decoupling, Removals, STDs, , GRA, Diversion, Physical Examination and Warehouses


The study aims to finding out how Ghana Revenue Authority is dealing with the diversions and removal canker affecting Transit abd Warehousing regimes in International Trading trading activities in Ghana. in trying to investigate, tools or techniques such as questionnaire, interviews and observation were employed. The population considered for the work was employees of GRA,  GCNet, Warehouses and some Lawyers. It was found among others that, trabsit and warehousing activities have a lot of rot being perpetuated independently and collectively by importers and tax official. It was therefore recommended that, bonded warehouses should be monitored by electronic devices while Satelite tracking devices (STDs) mounted on transit trucks, as linked to the control room of GRA-CD be monitored 24/7 for rapid response if need be

Author Biographies

John Kwame Adu, KAAF University College, Kasoa Ghana

Business Administration, Part-Time Lecturer

Kwasi Poku, Kwame Nkrumah University of Science and Technology (KNUST), Kumasi

KNUST School of Business, Lecturer

Boahemaa Opoku Anarfi, Blessed Yako Company Limited, Elubo

Import, Export, Transit & Warehousing, Field and Research Officer


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