He said it was also to bring parity in the treatment between VAT registered taxpayers, who charge the tax on their imported goods on the domestic front, and unregistered importers of taxable goods who did not charge VAT on their domestic supplies.

Source: https://www.ghanabusinessnews.com/2023/05/29/gra-to-commence-implementation-of-upfront-payment-policy-from-june-6/?utm_source=rss&utm_medium=rss&utm_campaign=gra-to-commence-implementation-of-upfront-payment-policy-from-june-6

In a statement, the GRA said it is determined to those found to be importing without proper registration are subject to an upfront payment of 12.5 percent of the custom value of the taxable goods as a penalty.

Source: https://www.ghanamma.com/2023/05/28/gra-to-implement-unregistered-vat-importers-upfront-payment/