The African Growth & Opportunity Act currently accords over 7,000 products exported from eligible 35 Sub Saharan Countries (including Ghana) preferential tariff treatment, i.e., duty-free and quota free. The only condition under this non-reciprocal Trade Agreement is that such goods ought to be certified by Customs Authorities as goods, which are truly products of Ghana.

Since 20th March 2002 Ghana has been approved to receive the textile and apparel benefits under the AGOA after having established an effective VISA System. Prior to the approval CEPS had brought into force new Regulations to support the VISA System, i.e., Commissioner’s Order No1 of January 30th, 2002.
Procedures at the Port

Under the Regulations new procedures have been outlined to regulate exports of specified textile articles.

Currently goods being exported to the U.S under the AGOA pass through three main ports that is, Kotoka International Airport (Cargo Section), Tema Port and Takoradi Port.

The Ghana Export Promotion Council in close collaboration with the Ministry of Trade and Industry plays a crusading role in the establishment of incentive schemes for exporters, some of which are:

1. An Export Proceeds Retention Scheme in operation allows exporters to exchange all (i.e. 100%) foreign  exchange  proceeds from non- traditional exports into cedis at competitive rates negotiated with the exporter's bankers or keep  them in their foreign exchange accounts.
2. A Corporate Tax Rebate, which allows any manufacturer or any person, engaged in agricultural production, exporting part or all of his production, to claim tax rebate between 40% and 75% of his tax liability
3. A Custom Duty Drawback that allows exporters to draw back up to 100% of duties paid on material imported to produce goods for export.
4. A Bonded Warehousing that allows manufacturers to seek Customs licence to hold imported raw materials intended for manufacturing for export in secures places without payment of duty.
5. Up - Front Duty Exemption, which operates alongside the duty drawback system enables exporters, enjoy 100% duty exemption on imports intended to go into production for export.