a)i. Arrangement
“Arrangement” includes an action, agreement, course of conduct, promise, transaction, understanding or undertaking which is:

a. Express or implied;

b. Enforceable by legal proceedings or not; and

c. Unilateral or involves two or more persons.

Examples:

Express Agreement: A written contract between two parties to transfer assets at an artificially low price to reduce tax liability.
Implied Understanding: An unwritten agreement between related parties to shift income through non-arm’s length transactions.
ii. Tax Avoidance
“Tax avoidance” includes arrangement, the main purpose of which is to avoid or reduce tax liability.

Examples:

Artificial Transactions: A transaction is artificial or fictitious if the main purpose is to avoid or reduce tax liability. For instance, creating a shell company to route income through a low-tax jurisdiction.
Income Splitting: This involves transfer of value from one taxpayer to another, e.g., transferring income or property to an associate to lower the tax bracket. For example, transferring rental income-producing property to a spouse with no other income to reduce overall tax liability.

b)i. Quarantine: This is the forced detention of a ship in an isolated area owing to the ship coming from a port where there is an outbreak of a communicable/infectious disease or reports of an outbreak of an infectious disease on board the ship.

ii. Drawback: This is a refund of all or part of any duty of customs or excise authorized by law in respect of goods exported or used in a manner or for a purpose prescribed as a condition of drawback.

iii. Excisable goods: These are goods of a description liable to excise duty if delivered for consumption in Ghana and include spirits rectified or compounded in Ghana.

iv. Uncustomed goods: These are goods liable to duty on which the full duties have not been paid and any goods whether liable to duty or not, which are imported or exported or in any way dealt with contrary to the provisions of the CEPS (Management) Law relating to customs.

v. Rummaging: This refers to the searching of ships and aircraft by the Preventing Personnel of CEPS to ensure that all goods have been reported. It also aims at detecting concealed or prohibited goods to prevent their being imported into the country.