What an HS code is
The Harmonized System, or HS, is the international product nomenclature maintained by the World Customs Organization. Almost every country uses it to classify goods for customs, so the same product carries the same first six digits worldwide.
Those six digits build up in pairs:
- Chapter (first 2 digits): a broad group, for example chapter 85 for electrical machinery and equipment.
- Heading (first 4 digits): a product type within the chapter.
- Subheading (6 digits): a more specific description.
Classification follows a set of General Interpretative Rules, applied in order. The heading text and section and chapter notes come first, not the name a supplier gives the product.
Ghana's national tariff lines
Ghana applies the ECOWAS Common External Tariff (CET), shared by the member states of the West African community. The CET extends the six-digit HS code with further digits to create national tariff lines, so the code on a Ghana declaration is longer and more specific than the international code your supplier may quote.
Your supplier's six-digit code is a useful starting point, but it is not enough on its own. The full Ghana tariff line has to be chosen in ICUMS, and two products that share six digits can sit on different national lines.
What the code decides
Once goods are classified, the tariff line determines:
- The import duty band. Under the CET, duty is 0, 5, 10, 20 or 35 percent of the customs value, depending on the line. Raw materials and essentials tend to sit in the lower bands, finished consumer goods in the higher ones.
- Other taxes and levies that follow the classification, along with VAT and related charges.
- Permits and controls. Some lines trigger approvals, such as the FDA permit for food, cosmetics and medicines, or conformity requirements from the Ghana Standards Authority.
- Restrictions or exemptions that apply to particular goods.
To see how a duty band turns into an actual amount, read Ghana import duty explained or try the import duty calculator.
How to describe goods so they classify correctly
Customs classifies what the documents describe. A vague invoice invites a query, and a query costs time. Ask your supplier to show, for each line:
- What the item is, in plain words, not a brand or model number alone.
- What it is made of, for example cotton, plastic, stainless steel.
- What it does or how it is used.
- Whether it is complete, unassembled, or a part of something else.
- For food and chemicals, the composition and how it is packed.
"Spare parts" or "accessories" on an invoice will not classify. "Brake pads for passenger cars, ceramic, 4 pieces per set" will. Our import documents checklist covers the rest of what the invoice should show.
Mixed shipments and sets
A container of mixed goods is declared line by line, each with its own tariff line and duty band. The packing list must let customs match each carton to an invoice line. If it does not, customs may apply the highest rate in the shipment to everything.
Goods sold together as a set, or machines shipped in parts, follow specific rules and are sometimes classified as one item. Ask your broker before you ship, especially for consolidated LCL cargo from several suppliers.
Advance rulings and the cost of getting it wrong
For a new product or a large recurring import where the classification is unclear, an importer can ask Ghana Customs for an advance ruling on classification before the goods arrive. A ruling gives certainty for later shipments of the same goods. Your broker can advise whether it is worth seeking one.
Misclassification, whether by mistake or not, has consequences:
- Delays while the entry is queried and corrected, with port storage and demurrage running.
- Additional duty, plus penalties on the difference.
- Goods held because a permit linked to the correct code was never obtained.
- A poorer compliance record, which can mean more examinations on future imports.
As your clearing agent in Tema, we classify each item before the goods ship and flag permits early. Ask us for a quote with your invoice attached.
Questions
How many digits is an HS code in Ghana?
The international HS code is six digits. Ghana uses the ECOWAS Common External Tariff, which adds further digits to create longer national tariff lines. The full national line is used on the declaration.
Can I use the HS code my supplier gave me?
Use it as a starting point. Suppliers often quote their own country's code, which only matches Ghana's at six digits, and some are simply wrong. Your broker confirms the correct Ghana tariff line.
What are the import duty rates in Ghana?
Under the ECOWAS CET, import duty is charged at 0, 5, 10, 20 or 35 percent of the customs value, depending on the tariff line. Other levies and VAT are added on top.
What happens if my goods are misclassified?
Customs can reclassify the goods, charge the extra duty and apply penalties. The entry is delayed while this is resolved, and a permit tied to the correct code may also be needed.
Can I get a ruling on classification before I import?
Yes. Ghana Customs can issue advance rulings on classification. They are most useful for new products or regular imports where the right code is not obvious.
How do I find the HS code for my product?
Start with a clear description of what the item is, what it is made of and what it does. Send that with the supplier invoice to a licensed broker, who will confirm the tariff line and any permits.
Talk to our customs team.
Send your documents or cargo details and we will reply with a full quote: freight, clearance and delivery on one page.