Importing a vehicle into Ghana involves several charges beyond the original purchase price, including customs duties, taxes, levies and port handling fees. The Ghana Revenue Authority (GRA) determines import duties based on factors such as engine capacity, fuel type, manufacturing year and customs value. Understanding these charges can help prospective car owners avoid unexpected expenses when clearing vehicles through Ghana's ports.
According to the GRA, passenger vehicles generally attract import duties ranging from 5% to 20%, depending on their specifications. Vehicle category and import duty rates are as follows: petrol engine up to 1,000cc, 5%; petrol engine above 1,000cc to 3,000cc, 10%; petrol engine above 3,000cc, 20%; diesel engine up to 1,500cc, 5%; diesel engine above 1,500cc to 2,500cc, 10%; and diesel engine above 2,500cc, 20%.
These percentages represent basic import duties and exclude additional taxes and clearing expenses. For example, a petrol vehicle with a customs value of GH₵100,000 and a 2,000cc engine would attract GH₵10,000 in basic import duty before other applicable charges. Customs calculates duties using the Cost, Insurance and Freight (CIF) value, which includes the assessed vehicle value, shipping and insurance costs.
Apart from basic import duty, vehicle importers must account for several government levies. These include Value Added Tax (VAT) of 15%, the National Health Insurance Levy of 2.5% and the GETFund Levy of 2.5%. Under Ghana's 2026 VAT reforms, the three charges total 20% on their applicable taxable base. The previous 1% COVID-19 Health Recovery Levy has been abolished.
Other applicable charges include the ECOWAS Levy of 0.5%, African Union Levy of 0.2%, EXIM Levy of 0.75% and Special Import Levy of 2%. Used vehicles may also attract an examination fee, while shipping lines, terminal operators and clearing agents impose separate charges. Vehicle age also affects the final amount payable, with passenger cars older than 10 years attracting additional penalties.
Importers can estimate their expected charges through the Integrated Customs Management System (ICUMS) using their vehicle identification number, make, model and manufacturing year. However, the final customs assessment may differ from the initial estimate. Prospective buyers are therefore encouraged to verify their vehicle details and estimated duties before purchasing or shipping a car to Ghana.
The GRA provides an online system for checking estimated vehicle duties before shipment. This can help importers plan and budget for their vehicle imports. By understanding the charges involved, prospective car owners can make informed decisions when importing a vehicle into Ghana.
Key points
- Import duties in Ghana range from 5% to 20% based on engine capacity and vehicle specifications.
- Additional taxes and levies, including VAT and GETFund Levy, total 20% on their applicable taxable base.
- Vehicle age affects the final amount payable, with cars older than 10 years attracting penalties.
