Ghana Vehicle Import Duty Process

Overview of Import Duty

Import duty in Ghana is primarily calculated based on the CIF (Cost, Insurance, Freight) value of the vehicle. Ghana follows the ECOWAS Common External Tariff (CET) system, which classifies goods into five tariff bands: 0%, 5%, 10%, 20%, and 35%.

Vehicles typically fall under the 5% to 20% bands depending on engine capacity and vehicle type.

📦 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 depreciation 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 (maximum)

This depreciated MSRP becomes the base on which all the taxes are calculated. You can verify the VIN and vehicle valuation through the ICUMS system before arrival.

ECOWAS Tariff Bands

Ghana applies the ECOWAS Common External Tariff (CET) which has 5 bands:

Taxes and Levies

The following taxes and levies apply to imported vehicles in Ghana:

• Import Duty: 5% to 20% depending on engine size (ECOWAS CET)
• Value Added Tax (VAT): 15% (Standard Rate)
• NHIL (National Health Insurance Levy): 2.5%
• GETFund Levy: 2.5%
• COVID-19 Health Recovery Levy: 1%
• Import Excise Duty: Applied on specific categories
• AU Levy: 0.2% (African Union Levy)
• ECOWAS Levy: 0.5%
• Examination Fee: 1% of CIF value
• Processing Fee: Fixed rate per vehicle
• Overage Penalty: Charged for vehicles older than 10 years

VAT, NHIL, GETFund, and COVID Levy are all calculated on the Duty Inclusive Value(CIF + Import Duty + Excise where applicable).

⏳ Overage Penalties (Based on Age)

Ghana imposes an overage penalty on vehicles that are older than 10 years from the year of manufacture. This is applied to discourage the importation of very old vehicles.

The age is calculated based on the production year, not the registration date.

Required Documents for Clearance

The following documents are required for vehicle clearance at Ghana ports:

Using a Clearing Agent

While it is possible to clear your own goods, using a licensed clearing agent is highly recommended for vehicle imports. If you choose to clear without an agent, you must:

• Register with the Ghana Revenue Authority (GRA)
• Obtain the necessary permits and access to ICUMS
• Be present at the port for inspections
• Have thorough knowledge of customs procedures

Licensed agents have existing relationships with customs officials, understand the system intricacies, and can often expedite the clearance process.

How ICUMS Works

The Integrated Customs Management System (ICUMS) is Ghana's digital customs clearance platform operated by the GRA. All vehicle imports are processed through this system.

Exchange Rate Consideration

Customs uses a standard exchange rate published by the Bank of Ghana and updated weekly. This rate is applied to convert MSRP or invoice values from USD to GHS for tax calculations.

The exchange rate used is typically the "customs rate" which may differ slightly from market rates. It's important to check the current rate before calculating expected duties.

Demurrage & Port Storage

Vehicles must be cleared within the free period to avoid additional storage charges:

• Free Period: Typically 7-14 days from vessel discharge
• Demurrage: Charged per day after free period expires
• Storage: Port terminal storage fees (separate from demurrage)

Delays can significantly increase your total costs. Plan your clearance documents and funding before the vessel arrives.

Final Clearance & Vehicle Release

After successful payment and inspection, the vehicle is released from the port. You will receive:

• Customs Release Order
• Import Duty Receipt
• DVLA Registration documents (for registration)

It's advisable to have a competent clearing agent handle all these steps to avoid delays and fines.

GRA Contact Information

For inquiries about vehicle importation and customs duties: