100+ Free gh-gra-customs-aptitude Practice Questions

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Key Facts: gh-gra-customs-aptitude Exam

100

Questions

GRA Recruitment Standard

1 hour

Time Limit

GRA Customs Test

0 GHS

Exam Fee

Official GRA Policy

ICUMS

Clearance Portal

GRA Customs Division

2009

GRA Established

Act 791 of Ghana Parliament

3 land posts

Primary Borders

Aflao, Elubo, and Paga

The GRA Customs Aptitude Test is a 1-hour, 100-question multiple-choice exam used for recruitment into the Customs Division of the Ghana Revenue Authority. It is completely free (no fees) and covers quantitative ability, English verbal reasoning, logical/abstract reasoning, and general knowledge of GRA systems like ICUMS, borders (Aflao, Elubo, Paga), and history. Selection is highly competitive based on ranking.

Sample gh-gra-customs-aptitude Practice Questions

Try these sample questions to test your gh-gra-customs-aptitude exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1An importer declares a consignment of goods valued at 120,000 GHS. If the customs duty rate is 20%, calculate the total duty payable on the consignment.

A.24,000 GHS

B.12,000 GHS

C.20,000 GHS

D.30,000 GHS

Explanation: To calculate the customs duty, multiply the declared value of the goods by the tariff rate: 120,000 GHS * 0.20 = 24,000 GHS. This represents the basic duty payable before any additional levies or taxes are applied.

2A customs officer needs to convert 4,500 USD to Ghana Cedis (GHS) for valuation purposes. If the exchange rate is 1 USD = 15.00 GHS, what is the value in GHS?

A.67,500 GHS

B.60,000 GHS

C.30,000 GHS

D.75,000 GHS

Explanation: Multiply the amount in USD by the conversion rate to GHS: 4,500 * 15 = 67,500 GHS. Foreign currency conversion is a standard task in customs valuation to determine the local currency value on which duties are assessed.

3The Customs Division and the Domestic Tax Revenue Division of GRA share administrative funds in a ratio of 5:3. If the total fund is 800,000 GHS, how much does the Customs Division receive?

A.500,000 GHS

B.300,000 GHS

C.400,000 GHS

D.600,000 GHS

Explanation: The total ratio shares are 5 + 3 = 8 parts. One part is worth 800,000 / 8 = 100,000 GHS. The Customs Division receives 5 parts: 5 * 100,000 = 500,000 GHS.

4An importer defaults on paying a tariff of 50,000 GHS. GRA charges a simple interest rate of 12% per annum on outstanding duties. How much interest is accrued after 6 months?

A.3,000 GHS

B.6,000 GHS

C.1,500 GHS

D.4,000 GHS

Explanation: Simple interest is calculated as I = P * R * T, where T is in years. Here, I = 50,000 GHS * 0.12 * (6/12) = 50,000 * 0.12 * 0.5 = 3,000 GHS. The interest accumulated over 6 months (half a year) is 3,000 GHS.

5A GRA customs patrol vehicle leaves the Aflao border post traveling at an average speed of 80 km/h. How far will the vehicle travel in 2 hours and 15 minutes?

A.180 km

B.160 km

C.200 km

D.170 km

Explanation: Convert 15 minutes to hours: 15 / 60 = 0.25 hours, so the total time is 2.25 hours. Distance = Speed * Time = 80 km/h * 2.25 h = 180 km.

6The customs duties collected at a border post over four consecutive weeks are 45,000 GHS, 52,000 GHS, 48,000 GHS, and 55,000 GHS. What is the average weekly collection?

A.50,000 GHS

B.48,000 GHS

C.51,000 GHS

D.52,000 GHS

Explanation: To find the average, sum the weekly collections and divide by 4: (45,000 + 52,000 + 48,000 + 55,000) / 4 = 200,000 / 4 = 50,000 GHS.

7A merchant buys goods for 8,000 GHS and sells them at a profit. If the profit is calculated as 25% of the cost price, what is the selling price?

A.10,000 GHS

B.9,600 GHS

C.10,500 GHS

D.8,200 GHS

Explanation: First, calculate the profit amount: 8,000 GHS * 0.25 = 2,000 GHS. Then, add the profit to the cost price to get the selling price: 8,000 + 2,000 = 10,000 GHS.

8A shipment of 2,400 metric tons of rice is to be distributed equally among 15 warehouses. How many metric tons will each warehouse receive?

A.160 tons

B.150 tons

C.180 tons

D.170 tons

Explanation: Divide the total shipment weight by the number of warehouses: 2,400 / 15 = 160 metric tons per warehouse.

9The import duty on a vehicle is 40,000 GHS. Under a special trade protocol, the importer receives a 15% discount on the duty. How much does the importer pay after the discount?

A.34,000 GHS

B.36,000 GHS

C.6,000 GHS

D.35,000 GHS

Explanation: First, calculate the discount amount: 40,000 GHS * 0.15 = 6,000 GHS. Then, subtract this discount from the original duty: 40,000 - 6,000 = 34,000 GHS.

10A company imports petroleum products. In Year 1, the tariff was 100,000 GHS. In Year 2, it increased by 10%. In Year 3, the tariff increased by another 5% relative to the Year 2 tariff. What was the tariff in Year 3?

A.115,500 GHS

B.115,000 GHS

C.110,000 GHS

D.120,000 GHS

Explanation: In Year 2, the tariff is 100,000 * 1.10 = 110,000 GHS. In Year 3, the tariff is 110,000 * 1.05 = 115,500 GHS. Note that this is compounding, not simple additive interest.

About the gh-gra-customs-aptitude Exam

The Ghana Revenue Authority Customs Recruitment Aptitude Test is a competitive exam administered to candidates applying for various ranks within the Customs Division of the GRA. The test assesses numerical ability, verbal comprehension, logical reasoning, and general knowledge regarding the GRA's role, mandate, border posts, and Ghana's import/export procedures. It is a critical component of the selection process for this paramilitary agency.

Assessment

100 multiple-choice questions (Quantitative, Verbal, Logical, and Customs GK)

Time Limit

1 hour

Passing Score

Competitive Ranking

Exam Fee

0 GHS (Ghana Revenue Authority (GRA))

gh-gra-customs-aptitude Exam Content Outline

25%

Quantitative Reasoning

Basic mathematical operations, fractions, percentages, currency conversion, ratios, and duty calculations.

25%

Verbal Reasoning

Reading comprehension, grammatical rules, synonyms, antonyms, analogies, and sentence completion.

25%

Logical Reasoning

Series completion (letters and numbers), direction test, blood relations, syllogisms, and ordering.

25%

General Knowledge & Customs Operations

History of GRA and CEPS, motto, structure, ICUMS portal, port geography (Tema, Takoradi, KIA), borders, and basic trade terms.

How to Pass the gh-gra-customs-aptitude Exam

What You Need to Know

Passing score: Competitive Ranking
Assessment: 100 multiple-choice questions (Quantitative, Verbal, Logical, and Customs GK)
Time limit: 1 hour
Exam fee: 0 GHS

Keys to Passing

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

gh-gra-customs-aptitude Study Tips from Top Performers

1Practice basic percentage and interest rate formulas — these are useful for duty and tax calculations.

2Understand the difference between synonyms, antonyms, and analogies for the verbal section.

3Learn the history of the GRA merger in 2009 (IRS, CEPS, VAT Service, and RAGB).

4Be familiar with the major seaports (Tema, Takoradi), airport (KIA), and land border posts (Aflao, Elubo, Paga).

5Study basic international trade terms like Incoterms (CIF, FOB) and the purpose of the Harmonized System (HS) Code.

6Practice timed mock exams to improve speed, as the test typically allows less than one minute per question.

Frequently Asked Questions

What is the GRA Customs Aptitude Test?

It is a competitive written or computer-based examination taken by candidates seeking recruitment into the Customs Division of the Ghana Revenue Authority. It evaluates core cognitive abilities and basic knowledge of the GRA and customs operations.

How much does it cost to take the GRA Customs Aptitude Test?

There is absolutely no fee. The Ghana Revenue Authority explicitly warns that recruitment processes are entirely free. Anyone asking for payment for forms, tests, or guaranteed placement is attempting a scam.

What subjects are covered on the exam?

The exam generally contains four sections: Quantitative Reasoning (basic math and tax/currency word problems), Verbal Reasoning (English comprehension and vocabulary), Logical Reasoning (sequences and puzzle deductions), and General Knowledge/Customs Operations (GRA history, values, borders, ports, and trade terms).

How long is the test and how many questions are there?

The typical test contains 100 multiple-choice questions with a time limit of 1 hour (60 minutes). This requires candidates to manage their time efficiently, aiming for both speed and accuracy.

Where is the Customs Division of the GRA based?

While the GRA headquarters is in Accra, the Customs Division operates across all major ports of entry in Ghana, including seaports (Tema, Takoradi), airports (Kotoka International Airport), and land border crossings (Aflao, Elubo, Paga, and others).

What is ICUMS?

ICUMS stands for Integrated Customs Management System. It is the comprehensive digital window clearance system introduced in 2020 to replace GCNet and streamline import and export processing across Ghana's borders.