Rethink Ghana’s border management
Ghana’s 2009 revenue reform, which merged the Customs, Excise and Preventive Service (CEPS), Internal Revenue Service (IRS), and VAT Service into the Ghana Revenue Authority (GRA), was intended to streamline tax administration and enhance revenue mobilisation.
However, more than a decade later, there is growing concern that this merger—though well-intentioned—overlooked a critical institutional reality: the distinct security role of the Customs Division.
Customs officers are not only responsible for revenue collection but also for safeguarding national borders against illegal trade, trafficking and other transnational threats.
They are trained in law enforcement and national security operations, not just financial administration. Unfortunately, under the broader GRA structure, customs personnel have seen their enforcement identity gradually eroded.
They now function under a civilian-led system that does not fully appreciate or reflect the nature of their mandate.
The result? Low morale, structural inefficiencies and diminished authority for a division that once served as a cornerstone of national security.
Customs officers are often moved or managed without sufficient recognition of their law enforcement responsibilities—treated more like accountants than security agents.
This model is not only flawed; it is counterproductive.
It is time to reconsider this setup.
As the country reflects on institutional reforms and seeks to reset key systems, there is a strong case for restructuring border management entirely.
Ghana could benefit from creating a unified Border Security Agency—a merger of the Ghana Immigration Service and the Customs Division.
These two agencies, after all, serve the same frontlines: one focuses on the movement of people, the other on the movement of goods.
But goods do not move on their own—it is people who move them.
Integrating customs and immigration under one coherent command structure would:
– Improve intelligence sharing and joint enforcement;
– Eliminate duplication and enhance logistical efficiency;
– Restore the unique identity of customs as a security agency;
– Enhance national security and border protection.
Other nations have embraced this model through Integrated Border Management (IBM) systems with success, striking a balance between facilitating legitimate trade and protecting sovereignty.
Ghana must not be left behind. Let us take this opportunity to not only strengthen our revenue systems but also restore the pride and purpose of the men and women who guard our borders.
The time to rethink is now.
Lawson Wurapa,
Former Officer,
Ghana Revenue Authority.