10 Documents Required to Export Gold from Ghana: All you Need to Know
❖ Quick Answers — Documents Required to Export Gold from Ghana
| Question | Answer |
| How many documents required? | 10 mandatory documents — plus supporting items: airway bill, insurance certificate, and GoldBod digital verification records. |
| Most critical document? | The Gold Export License (LGE License) from the Minerals Commission. Without it, exporting gold is illegal under Act 703. |
| Who assays the gold? | GoldBod (Ghana Gold Board), which replaced PMMC under Act 1140 (2025). Assay fee: 0.1–0.176% of the gold’s assessed value. |
| Which system handles customs? | The GRA’s ICUMS platform (Integrated Customs Management System). The SAD form is filed electronically here. |
| Can foreigners export gold? | Yes — only through a locally incorporated Ghanaian entity holding a valid LGE License. GIPC registration is required. |
| Where does gold exit Ghana? | Kotoka International Airport (KIA), Accra. All LGE documentation must be completed at KIA before export. |
Exporting gold from Ghana legally comes down to one non-negotiable reality: documentation is everything. Under the Ghana Gold Board Act, 2025 (Act 1140) and the foundational Minerals and Mining Act, 2006 (Act 703), no gold may leave the country without a sealed, verified, fully documented shipment approved by GoldBod, the Minerals Commission, the Ghana Revenue Authority (GRA), and the Bank of Ghana.
⚠ Critical: Under no circumstances may gold be exported by a Licensed Gold Exporter (LGE) without the dual seals of the GRA Customs Division and GoldBod (formerly PMMC), accompanied by full documentation. Attempting to do so is a criminal offence carrying fines of GHS 30,000–300,000 and up to 20 years imprisonment.
The 10 Documents Required to Export Gold from Ghana
| 1 | FOUNDATIONAL REQUIREMENT
Gold Export License (Licensed Gold Exporter — LGE License) The gold export license Ghana is the single most important document in the entire chain. Issued by the Minerals Commission of Ghana under the Minerals and Mining Act, 2006 (Act 703) and Legislative Instrument 2173 (2012), this license is the legal authority that permits a company to purchase and export gold. Without it, any gold export is illegal. Since 2025, GoldBod (Ghana Gold Board) operates as the sole body with exclusive rights to license persons engaged in gold trading under Act 1140. Foreign investors must incorporate a Ghanaian company and register with the Ghana Investment Promotion Centre (GIPC) before applying. Issuer: Minerals Commission / GoldBod | Validity: 3 years, renewable | Legal basis: Act 703, LI 2173, Act 1140 |
| 2 | MANDATORY
Certificate of Origin Issued by the Ghana National Chamber of Commerce and Industry, the Certificate of Origin confirms that the gold originates from Ghana and meets international standards for conflict-free sourcing, aligning with OECD Due Diligence Guidance for Responsible Supply Chains. Essential for international buyers, destination-country customs authorities, and compliance with LBMA Responsible Gold Guidance. Many institutional refiners in the UAE, Switzerland, and Europe will not accept a shipment without a verified Certificate of Origin. Issuer: Ghana Chamber of Commerce | Purpose: Conflict-free sourcing proof | Required by: Destination customs + buyers |
| 3 | CRITICAL — ASSAY REQUIRED
GoldBod / PMMC Assay Report (Purity Certificate) Mandatory for every gold export from Ghana. The LGE must notify GoldBod in writing at least two working days before the planned weekly export, then submit the gold to a designated assay centre with all declaration documents, packing list, and invoice. GoldBod determines purity and quantity (in ounces and kilograms), issues the report, and copies are sent instantly to the Bank of Ghana, GRA Customs Officer at the assay centre, and the Minerals Commission. The report details gold content, purity (typically 22K or 24K), weight, and value referenced to the LBMA spot price on the day of assay. The assay fee is 0.1–0.176% of the assessed value. Issuer: GoldBod (formerly PMMC) | Fee: 0.1–0.176% of value | Notice required: 2 working days before export |
| 4 | CRITICAL — CUSTOMS CLEARANCE
Customs Single Administrative Document (SAD) via GRA ICUMS Filed electronically through the GRA’s Integrated Customs Management System (ICUMS), the SAD details shipment information, declared value, destination country, Incoterms, and all supporting attachments. A GRA Customs Official physically inspects and supervises the sealing of the assayed gold at the assay centre using the Customs Division’s seal, then endorses the SAD. The sealing is done in the presence of an authorised GoldBod representative who simultaneously affixes the GoldBod assay centre seal. Gold cannot exit Ghana under any circumstances without both seals and the endorsed SAD. Filed via: GRA ICUMS platform | Endorsed by: GRA Customs Official at assay centre | Both seals required: GRA + GoldBod |
| 5 | MANDATORY
Commercial Invoice Prepared by the seller/LGE, the commercial invoice must include exact weight in grams and troy ounces, purity percentage, price per gram or ounce referenced to the LBMA spot price, full Incoterms, names and addresses of both parties, payment terms, and the agreed transaction currency (Ghanaian cedis as mandated by GoldBod from 2025). The commercial invoice must correspond precisely with the GoldBod assay report and all customs declarations. Any discrepancy between the invoice and the assay report will trigger a hold at the GRA and potentially a seizure of the shipment. Prepared by: Seller / LGE | Must match: Assay report exactly | Currency (2025+): Ghanaian Cedis (GoldBod mandate) |
| 6 | MANDATORY
Packing List The packing list provides a detailed inventory of the shipment: number of bars or packages, individual and total weights in grams and troy ounces, bar serial numbers, markings, and dimensions of the specie boxes. Under official Minerals Commission procedures, the LGE submits the gold to GoldBod at the designated assay centre together with the packing list and invoice as part of the pre-assay documentation package. The packing list is cross-referenced against the assay report and customs declaration at every inspection point through to Kotoka International Airport. Submitted to: GoldBod at assay centre | Checked at: Assay centre + KIA | Must include: Individual bar weights + serial numbers |
| 7 | CRITICAL — FOREX COMPLIANCE
Bank of Ghana Exchange Control Form (A2 / GoldBod Repatriation Form) The Bank of Ghana exchange control form — traditionally the A2 form, updated under GoldBod regulations — regulates foreign exchange inflows and ensures export proceeds are properly repatriated to Ghana. The export value of the gold must be repatriated through GoldBod’s USD account with the Bank of Ghana, based on the London (AM) Gold Fix on the day of shipment. Obtained through authorised commercial banks and approved by the Bank of Ghana. Since 2025, GoldBod has mandated gold transactions be conducted in Ghanaian cedis. Failure to repatriate export proceeds is a forex offence under Ghanaian law. Issued by: Authorised commercial banks | Approved by: Bank of Ghana | Repatriation: Via GoldBod BoG USD account |
| 8 | MANDATORY
Proof of Tax Payments and Fee Receipts Before any gold export can be cleared, the LGE must present evidence of all paid levies: GoldBod/PMMC assay fee receipts (0.1–0.176% of value); Minerals Commission charges; royalty payments (~5% ad valorem, sliding scale); and GRA tax clearance showing no outstanding liabilities. The withholding tax on unprocessed gold was abolished in 2025 under GoldBod reforms. Customs processing fees (~$500 per shipment) and annual licensing fees ($5,000–$10,000) must also be current. Any unpaid fee triggers a hold on the shipment at Kotoka International Airport. Royalty: ~5% ad valorem | Assay fee: 0.1–0.176% of value | Customs processing: ~$500/shipment |
| 9 | COMPLIANCE
AML / KYC and Due Diligence Documentation Comprehensive Anti-Money Laundering (AML) and Know Your Customer (KYC) documentation is required for every gold export from Ghana. This includes: corporate KYC files for both buyer and seller; supplier agreements with chain-of-custody records from mine to export point; beneficial ownership declarations; and AML compliance certifications under the Financial Intelligence Centre Act. GoldBod’s enhanced digital traceability framework (2025–2026) requires chain-of-custody records from mine source through to export. These documents are scrutinised by the Minerals Commission, GoldBod, and destination-country regulators (especially in the UAE and Switzerland) to combat illicit gold trade. Covers: Buyer + Seller KYC | Required by: GoldBod, Minerals Commission, destination regulators | Framework: OECD Due Diligence Guidance |
| 10 | COMPLIANCE
Environmental & Social Compliance Certificates Particularly mandatory for artisanal and small-scale mining (ASGM) sourced gold, these certificates demonstrate adherence to Ghana’s Environmental Protection Agency (EPA) standards, the Minamata Convention on Mercury, and fair labour certifications under the Minerals Commission’s responsible mining guidelines. Sustainability documentation increasingly influences market access: LBMA-approved refiners and institutional buyers in Europe, Japan, and North America require evidence of responsible sourcing before accepting Ghanaian gold. GoldBod’s sustainability mandate under Act 1140 makes these certificates progressively more central to every export transaction. Issuer: EPA Ghana / Minerals Commission | Key treaty: Minamata Convention (mercury) | Critical for: ASGM-sourced gold exports |
❖ Additional supporting documents: Airway Bill (once logistics are arranged), Insurance Certificate covering full shipment value, GoldBod digital verification records, carrier nomination (flight details submitted 24 hours before export), and GIPC registration certificate for foreign-owned entities.
Master Checklist — Ghana Gold Export Documentation
| # | Document | Issued By | Type |
| 1 | Gold Export License (LGE License) | Minerals Commission / GoldBod | MANDATORY |
| 2 | Certificate of Origin | Ghana Chamber of Commerce | MANDATORY |
| 3 | GoldBod Assay Report / Purity Certificate | GoldBod (formerly PMMC) | MANDATORY |
| 4 | Customs SAD (via GRA ICUMS) | GRA Customs Officer | MANDATORY |
| 5 | Commercial Invoice | LGE / Seller | MANDATORY |
| 6 | Packing List | LGE / Seller | MANDATORY |
| 7 | Bank of Ghana Forex Form (A2 / GoldBod) | Commercial Bank + BoG | MANDATORY |
| 8 | Proof of Tax Payments & Fee Receipts | GRA / GoldBod / Minerals Commission | MANDATORY |
| 9 | AML / KYC Due Diligence Documentation | LGE (verified by GoldBod) | COMPLIANCE |
| 10 | Environmental & Social Compliance Cert. | EPA Ghana / Minerals Commission | COMPLIANCE |
Regulatory Bodies — Who Issues What
Five institutions govern the Ghana gold export documentation process. Understanding who controls what prevents misfiled applications and costly delays.
| Body | Role & Authority |
| Minerals Commission (MinCom) | Issues the Gold Export License (LGE License). Receives monthly export returns from all LGEs. Legal basis: Act 703. |
| GoldBod — Ghana Gold Board | Established 2025 under Act 1140. Sole authority for assaying, valuing, and approving all gold exports. Replaced PMMC’s core functions. |
| Ghana Revenue Authority (GRA) | Manages customs declarations via ICUMS. GRA Customs Officials physically inspect and seal gold at the assay centre and clear exports at KIA. |
| Bank of Ghana (BoG) | Regulates foreign exchange through the A2 form and GoldBod repatriation requirements. Ensures all export proceeds are repatriated. |
| EPA Ghana | Issues Environmental Compliance Certificates for ASGM-sourced gold. Enforces the Minamata Convention on mercury use in artisanal mining. |
FAQs – Documents Required to Export Gold from Ghana
Q: What documents are required to export gold from Ghana in 2026?
A: The 10 mandatory documents are: (1) Gold Export License from Minerals Commission/GoldBod, (2) Certificate of Origin, (3) GoldBod Assay Report/Purity Certificate, (4) Customs SAD via GRA ICUMS, (5) Commercial Invoice, (6) Packing List, (7) Bank of Ghana Exchange Control Form (A2), (8) Proof of Tax Payments and Fee Receipts, (9) AML/KYC Due Diligence Documentation, and (10) Environmental & Social Compliance Certificate.
Q: What is the difference between PMMC and GoldBod for gold export documentation?
A: GoldBod (Ghana Gold Board) was established by Act 1140 in 2025 and has replaced PMMC as the sole authority with exclusive rights to buy, sell, assay, value, and export gold in Ghana. For all practical purposes in 2026, where original documents referred to PMMC, GoldBod now performs those functions. GoldBod also has the exclusive right to license persons engaged in gold trading.
Q: How long does it take to get a gold export license in Ghana?
A: The Gold Export License (LGE License) from the Minerals Commission typically takes weeks to months to process. Licenses are valid for three years and are renewable. The company must be incorporated in Ghana and registered with GIPC before applying.
Q: What are the assay fees for gold export from Ghana?
A: GoldBod charges an assay fee of 0.1% to 0.176% of the gold’s assessed value. This is separate from royalties (~5% ad valorem), customs processing fees (~$500/shipment), and licensing fees ($5,000–$10,000 annually).
Q: What happens if any of the 10 documents are missing at KIA?
A: A missing document will result in the shipment being held at Kotoka International Airport. Attempting to export without proper documentation is a criminal offence under Act 703 and Act 1140, carrying fines of GHS 30,000–300,000 and potential imprisonment of up to 20 years.
Q: Can a foreign company directly export gold from Ghana?
A: No — not directly. Foreign companies must incorporate a Ghanaian limited liability company, register with the Ghana Investment Promotion Centre (GIPC), and obtain a Gold Export License through that local entity. Only the locally registered Ghanaian entity can hold the LGE License.
