Ghana Vehicle Import Duty Process
Everything you need to know about importing a vehicle into Ghana—from taxes to clearance procedures.
Overview of Import Duty
Import duty in Ghana is primarily calculated based on the CIF (Cost, Insurance, Freight) value of the vehicle. Customs applies a percentage rate to this value depending on engine capacity, vehicle age, and other specifications.
📦 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:
The CIF value is usually determined using the manufacturer's suggested retail price (MSRP) adjusted for depreciation and other valuation rules.
- 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.
Taxes and Levies
- Import Duty: Ranges from 5% to 20% depending on engine size.
- Value Added Tax (VAT): 15%
- NHIL (National Health Insurance Levy): 2.5%
- GETFund Levy: 2.5%
- AU Levy: 0.5%
- Processing Fee: Fixed rate applied per vehicle.
- Overage Penalty: Charged for vehicles older than 10 years.
VAT, NHIL, and GETFund are all calculated on the CIF + Import Duty amount (also called the "Duty Inclusive Value").
⏳ Overage Penalties (Based on Age)
Ghana imposes an overage penalty on vehicles that are older than 10 years from the year of manufacture.
| Age | Penalty |
|---|---|
| ≤ 10 years | 0% |
| > 10 and ≤ 12 | 5% |
| > 12 and ≤ 15 | 20% |
| > 15 and ≤ 25 | 50% |
| > 25 and ≤ 35 | 70% |
| > 35 years | 100% |
The year is calculated based on the production year, not registration date.
Required Documents for Clearance
- Bill of Lading
- Commercial Invoice
- Certificate of Title or Ownership
- Import Declaration Form (IDF)
- Tax Identification Number (TIN)
- Customs Classification and Valuation Report (CCVR)
All documents must be submitted to the Ghana Customs through the ICUMS (Integrated Customs Management System) platform by a licensed clearing agent.
How ICUMS Works
The Integrated Customs Management System (ICUMS) is Ghana's digital customs clearance platform. Licensed clearing agents submit entries, upload documents, and track clearance through ICUMS.
Once documents are submitted, Customs issues a CCVR that determines the value used for tax calculations. Payment is made via the Ghana.gov platform or banks linked to ICUMS.
Exchange Rate Consideration
Customs uses a standard exchange rate published by the Bank of Ghana and updated regularly. This rate is applied to convert MSRP or invoice values from USD to GHS for tax calculations.
Final Clearance & Vehicle Release
After successful payment and inspection, the vehicle is released from the port. It's advisable to have a competent clearing agent handle all these steps to avoid delays and fines.