🇬🇭 Guide: Understanding Vehicle Import Duties in Ghana
Ghana's import duties for vehicles are governed by the Customs Act and processed through the Integrated Customs Management System (ICUMS). This guide provides a breakdown of the taxes, penalties, and valuation methods involved when importing vehicles into Ghana.
🚗 Key Factors That Influence Duties
- Vehicle age
- Engine capacity (in cc)
- Original MSRP (depreciated to compute CIF)
- Vehicle classification and fuel type
💰 Core Tax Components
| Tax/Levy | Rate | Description |
|---|---|---|
| Import Duty | 5% – 20% | Based on engine size and fuel type |
| VAT | 12.5% | Applies to CIF + duty + levies |
| NHIL | 2.5% | Health-related levy |
| GETFund Levy | 2.5% | Goes to education funding |
| AU Levy | 0.2% | African Union contribution |
| ECOWAS Levy | 0.5% | For ECOWAS regional development |
| EXIM Levy | 0.75% | Export-Import levy |
| Exam Fee | 1% | Flat rate on CIF |
| Special Import Levy | 2% | Applies to most cars |
⏳ Overage Penalties (Based on Age)
Additional penalty is applied on the CIF value for cars older than 10 years:
| Age | Penalty |
|---|---|
| ≤ 10 years | 0% |
| > 10 and ≤ 12 | 5% |
| > 12 and ≤ 15 | 20% |
| > 15 and ≤ 25 | 50% |
| > 25 and ≤ 35 | 70% |
| > 35 years | 100% |
📦 What is CIF?
The CIF value (Cost, Insurance, Freight) is calculated based on the MSRP of the vehicle minus depreciation, plus shipping and insurance. Customs uses the following schedule:
- less than 6 months: 0% depreciation
- 6 months to 1.5 years: 15% depreciation
- 1.5 to 2.5 years: 30% depreciation
- 2.5 to 5 years: 40% depreciation
- 5 years or more: 50% depreciation
This depreciated MSRP becomes the base on which all the taxes are calculated.
✅ Sources
- Ghana Revenue Authority – Customs
- ICUMS Portal
- Ghana Customs Act, 2015 (Act 891)
🧠 Final Tip
This tool provides near-accurate estimates based on public data. Always confirm final figures with a licensed clearing agent before completing your import process.
Get Your Estimate
Use the form below to calculate your expected import duty based on your vehicle details.
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