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The development of the agricultural sector is considered a priority by the Government, under the responsibility of the Ministry of Food and Agriculture (MOFA). Since 2007, the Government has maintained its declared policy of supporting agri-food production and exports, as spelled out in the Ghana Shared Growth and Development Agenda (GSGDA) and in the Revised Food and Agricultural Sector Development Policy (FASDEP II). The current stated priorities are to accelerate agricultural modernization and achieve sustainable natural resource management. Improving efficiency and productivity are also priorities, to increase exports.

Table 3.6 Schemes providing for tariff exemptions, 2013
Description / Legislation: Solar, wind, and thermal energy generating sets; electric generating sets of 375 KVA and above (HS 85.02)
Nature of duties waived or reduced: Tariffs, ODCs, VAT

Ever since the 1992 National Environmental Policy of Ghana, protecting the environment has been a stated policy objective of the Government. As such environmental protection and sustainable development have featured in several development plans of the country, including the recent Medium-Term National Development Policy Framework, Ghana Shared Growth and Development Agenda: 2010-2013. (…)

(…) With respect to environmental standards, the main law is the Environmental Protection Agency Act, 1994 (Act 490) and the Environmental Assessment Regulations, 1999 (L.I. 1652). The Ministry of Environment, Science and Technology is the responsible entity. The Environmental Protection Agency is the leading public body for protecting and improving the environment in Ghana. Environmental policy is formulated by the Ministry of Environment, Science and Technology.

Finally, the EPA (section 3.3.1.5) is responsible for the formulation of environmental policies, including pollution standards and waste discharge.

Consumption of electricity by private consumers is exempt from VAT/NHIL, up to a certain level which is prescribed in regulations. Sales of compact fluorescent lamps are also exempt from VAT/NHIL and subject to reduced import duties, so as to meet the Government's objective of increasing electrification, particularly in rural areas; it plans to extend electrification to all communities by 2020. Given the high costs of long-distance transmission lines to serve remote rural communities, achieving this objective will require substantial investment in renewable and off-grid electricity.

The Mining Development Fund was set-up in 1993 to enable the recycling of mining revenues to communities which host mining operations, and to undertake development projects to mitigate effects of mining on the environment, and support the operating budget of mining sector institutions as well as some specific mineral-related projects. After 17 years of existence, the Fund held ₵35.3 million, and an audit by the Auditor-General found that the funds had not been effectively applied to mitigate the harmful effects of mining.

The Public Procurement Act of 2003 applies to all procurement of goods, works, and services by ministries and other government agencies, public institutions, e.g. universities and hospitals, and state-owned enterprises to the extent that they use public funds. The Public Procurement Act is under review, to include revisions made to the UNCITRAL Model Law on Procurement of Goods, Construction and Services in the areas of sustainable public procurement, improved procurement processes, circumstances for the exclusion or suspension of suppliers or contracts, and provisions to facilitate the implementation of framework contracting and e procurement. Regulations have not been published, according to the authorities, pending the review of the Act.

Recent innovations in organic and fair-trade cocoa production present additional opportunities for niche markets. Fair-trade cocoa accounted for only 0.1% of the market in the mid-2000s but has certainly increased subsequently. Ghana is a major source of fair trade/organic beans, accounting for 45% of world supply in 2003. For example, Kuapa Kokoo is an association of cocoa farmers which also holds a 45% shareholding in Divine Chocolate, the confectionary that is certified as organic and fair-trade compliant. Kuapa Kokoo has established a mechanism with COCOBOD's endorsement in which production is organized by the producer association, with beans evacuated by their own LBC. According to this association, there is a need to formalize arrangements for fair-trade and organic cocoa production so as to attract additional investments in these niche markets.

Fisheries companies registered under the GIPC (section 2.4.4) are eligible for zero-rated customs duties and VAT on fishing nets and fishing ropes. Fishing activities are exempt of VAT. VAT is levied on imported fish.