Article 45 Transitional provision for goods in transit or storage

The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the European Union or in Ghana in temporary storage in customs warehouses without payment of import duties and taxes, subject to the following:

1. (a)

   for exports from Ghana to the European Union, subject to the submission to the customs authorities of the importing country, within ten (10) months of the said date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of Ghana or an origin declaration in accordance with Articles 17(2)(b) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol;

2. (b)

   for exports from the European Union to Ghana, subject to the submission to the customs authorities of Ghana, within ten (10) months of the said date, of an origin declaration issued in accordance with Articles 17(1) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol.