Ghana Import / Export Duty / Tax
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Imports
Apart from a few items which are exempted from payment of Custom Duties, all imports attract Import Duties, Import VAT, National Health Insurance Levy. Other Levies e.g. ECOWAS Levy, Export Development and Investment Levy may be levied on some specific commodities. Import Excise is also levied as an additional tax on some selected commodities.
Import Duty is calculated on the Cost Insurance and Freight (CIF) value of the commodity whilst Import VAT is calculated on the Duty-Inclusive value of the goods.
Vehicle Importation
Taxes on Vehicles
TYPE OF VEHICLE
IMPORT
DUTY
(%) VAT
(%) NHIL
(%)ECOWAS
LEVY
(%) EDIF
(%)EXAM
(%) PROCESSING
FEE
(%)
(I) a)
Ambulance
0
0
0
0.5
0.5
1
-
b)
Hearse
0
12.5
2.5
0.5
0.5
1
1
(II)
Motor Cars
a)
Motor cars including Cross Country and Estate Cars:
Of a cylinder capacity not exceeding 1900 cc;
5
12.5
2.5
0.5
0.5
1
-
Of a cylinder capacity exceeding 1900 cc but not exceeding 3000 cc;
10
12.5
2.5
0.5
0.5
1
-
Of a cylinder capacity exceeding 3000 cc;
20
12.5
2.5
0.5
2.5
1
-
b)
Designed for travelling on snow; golf cars and similar vehicles
20
12.5
2.5
0.5
0.5
1
-
III)
Motor vehicles designed to carry ten (10) or more persons (for example buses and coaches).
5
12.5
2.5
0.5
0.5
1
-
IV)
Motor vehicles designed to carry thirty (30) or more persons.
0
12.5
2.5
0.5
0.5
1
1
V)
Motor vehicle for the transport of goods such as trucks, tippers and lorries
5
12.5
2.5
0.5
0.5
1
-
VI)
Tractors of H.S. Code 8701
1
Pedestrian Controlled tractors – 8701.10
0
0
0
0.5
0.5
1
-
2
Road tractors for semi-trailers - 8701.20
5
12.5
2.5
0.5
0.5
1
-
3
Track - laying tractors - 8701.30
0
0
0
0.5
0.5
1
-
4
Others - 8701.90
0
0
0
0.5
0.5
1
-
VII)
Special purpose vehicles of H.S. Code 87.05 (for example workshop vans, breakdown vehicle and mobile showrooms)
0
12.5
2.5
0.5
0.5
1
1
VIII)
Motor Bikes
0
12.5
2.5
0.5
0.5
1
1
IX)
Bicycles
0
0
0
0.5
0.5
0
1