Ghana import duty,
explained line by line.

1. Start with the CIF value

Ghana charges duty on the CIF value: the cost of the goods (C), plus insurance (I), plus freight (F) to Ghana. It does not matter which Incoterm you bought on. If you paid FOB, freight and insurance are added; if no insurance was taken out, customs adds a notional figure, and our calculator uses 1% of FOB plus freight for that.

The CIF value is converted to cedis at the customs exchange rate set for the week, not your bank's rate. Customs can also question a value it considers too low, so the invoice should show the real price paid.

2. The five duty bands

Ghana applies the ECOWAS Common External Tariff. Each product's HS code places it in one of five bands, and import duty is that percentage of the CIF value.

The HS code decides the band, so classification matters. Two similar products can sit in different bands. Our guide to HS codes in Ghana explains how codes are chosen.

3. The levies and fees

On top of import duty, these charges apply to most commercial imports. Each has its own base:

• ECOWAS levy: 0.5% of CIF
• AU levy: 0.2% of CIF
• EXIM levy: 0.75% of CIF
• Examination and processing fee: 1% of CIF
• ICUMS network charge: 0.4% of FOB

Some goods carry extra charges. A special import levy of 2% of CIF applies to selected goods, such as used vehicles, and a withholding tax of 1% of CIF can apply to commercial imports, which the importer can usually credit against income tax. Vehicles also have their own duty rates and an overage penalty, covered in the vehicle duty calculator.

4. VAT, NHIL and GETFund on one base

VAT is charged last, on a VAT base made up of the CIF value, plus import duty, plus the ECOWAS, AU and EXIM levies (and the special import levy where it applies). The processing fee, network charge and withholding tax are not part of the base.

Three charges then apply to that same base: VAT at 15%, NHIL at 2.5% and GETFund levy at 2.5%, so 20% in total. Because they sit on top of the duty, a higher duty band also raises the VAT you pay.

5. A worked example

Consumer goods in the 20% band, bought FOB USD 10,000, freight USD 1,500, insurance at 1% of FOB plus freight, exchange rate GHS 11.00 per USD.

That is about USD 5,468.85, or roughly 47% of the CIF value, giving a landed value of GHS 187,922.36 before port, shipping line, clearing and delivery charges. The VAT base is worked from the unrounded levies, which is why it is a cent below the sum of the rounded lines.

These figures are illustrative. The rate, band and value are set by customs, and the GRA assessment on your declaration is final. Try your own numbers in the import duty calculator.

6. Exemptions and relief

Some imports pay less or nothing. In general terms, relief can be available for goods under approved investment or free zone schemes, certain machinery and inputs for manufacturing, goods for diplomatic missions and approved projects, personal effects of returning residents, and qualifying goods of ECOWAS origin traded under the regional scheme with a valid certificate of origin.

Relief is never automatic. It needs the right approval, in place before the goods are declared, and conditions often apply to how the goods are used afterwards. If you think you qualify, talk to us before you ship.

7. Keeping duty predictable

• Agree the HS code before you order, so the band is not a surprise.
• Make sure the invoice shows the true price, with clear descriptions.
• Keep the freight invoice, as it sets the F in CIF.
• Have funds ready before the vessel arrives, so storage does not add to the bill.

As your clearing agent at Tema, we check classification and value before the declaration is lodged and show duty at cost on our invoice. The full process is in how to import goods into Ghana.

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