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Customs Tariffs and Levies

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GRACustomsCustoms Tariffs and Levies

Customs Tariffs and Levies

Under the ECOWAS Common External Tariffs, Ghana now operates Five-Band Tax Rates. These are:
  • Zero (0) Rated - Essential Social Goods
  • 5% - Basic necessities, basic raw materials, Capital Goods, Specific Inputs
  • 10% - Inputs and Intermediary Products (Semi-Finished Goods)
  • 20% - Finished Goods (final Consumer goods)
  • 35% - Specific goods for Economic Development
Note: The above enumerated tax rates are not in respect of Import Duty only; they are also an imposition of the following:
  • Value Added Tax
  • National Health Insurance Levy
  • Ghana Education Trust Fund
  • Import Excise Duty
  • Examination Fee
  • African Union Levy
  • ECOWAS Levy
  • Processing fee
  • Special Import Levy
  • Import Levy
  • Interest charge
  • State Warehouse Rent