(1) The Commissioner-General may use the inward-processing procedure in cases other than repair and destruction only where the goods placed under the procedure can be identified in the processed products.

(2) A person may identify the goods placed under the in-ward processing procedure

(a) through the submission of the details of the inputs and manufacturing process used; or

(b) by establishment of the identity of the goods during the processing operation by processing the goods under customs control.

(3) A person who carries on an activity that involves the storage, working or processing of goods placed under the inward processing procedure or the processed products, shall keep records in a form approved by the Commissioner-General.

(4) A person discharges the inward processing procedure where one of the following occurs:

(a) the goods placed under the inward processing procedure or the processed products, are placed under another customs procedure;

(b) the goods placed under the inward processing procedure have been exported from Ghana in the same condition as imported;

(c) the processed goods have been exported;

(d) the goods placed under the inward processing procedure or the processed products have been destroyed with no waste remaining to the satisfaction of the Commissioner-General; or

(e) the goods placed under the inward processing procedure or the processed products have been abandoned.

(5) A person shall discharge the inward-processing procedure within a period of twelve months from the date of entry.

(6) Despite subsection (5), the Commissioner-General may extend the period for the discharge of the inward processing procedure on request of the holder of the authorisation for a period of not more than twelve months.