Vehicle Importation

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GRA⋅Customs⋅Vehicle Importation

Vehicle Importation and Clearing

Importing a vehicle involves the process of purchasing, shipping and clearing the vehicle once it arrives in the country. When purchasing and shipping a vehicle, all relevant documentation must be kept properly to ensure a smooth clearance process.

Checking Duty of Vehicle in ICUMS

The duty likely to be paid on an imported vehicle can be checked in ICUMS using the information below;

Chassis number or Vehicle Identification Number (VIN)
Model
Year
Make

Relevant Documentation for Vehicle Clearing

Bill of Lading or Waybill (Shipping instructions)
Title

Clearing Without An Agent

It is possible to clear a vehicle at the port without the assistance of an agent. However, to do this, one needs to register with the Customs Division of GRA as a Clearing Agent.

The individual needs to put in the request in writing or apply to electronically, to the Commissioner – General, to be a Clearing Agent.

Secondly, the individual needs to go through all the necessary processes put in place by the Authority before approval of his/her eligibility would be granted.

See process for becoming a Customs Agent here

Vehicle Duty Calculation

The first purchase price, which is the manufacturer’s price at the time the car was manufactured is needed for Vehicle Duty Calculation.

It will attract an extra 50% depreciation after which it will come down to Free on Board (FOB) then the current exchange rate is applied before the freight and insurance are considered.

Primary Charges

The representation below details the varied charges that form the sum total of tax liability to vehicle importers for different types of vehicles

TYPE OF VEHICLE	IMPORT DUTY	VAT	NHIL	GETFUND LEVY	AU LEVY	ECOWAS LEVY	EXIM LEVY	EXAM FEE	PROCESSING FEE	SPECIAL IMPORT LEVY
AMBULANCES & HEARSE

Ambulance	20%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
Hearse	20%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%

MOTOR CARS INCLUDING CROSS COUNTRY AND ESTATE CARS: DIESEL

1. Of a cylinder capacity not exceeding 1500 cc	5%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
2. Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc	10%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
3. Of a cylinder capacity exceeding 2500cc	20%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%

MOTOR CARS INCLUDING CROSS COUNTRY AND ESTATE CARS: PETROL

1. Of a cylinder capacity not exceeding 1000cc	5%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
2.Of a cylinder capacity exceeding 1000cc but not exceeding 3000cc	10%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
3.Of a cylinder capacity exceeding 3000cc	20%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
4.Motor Cars designed for travelling on snow; golf cars and similar vehicles	20%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
5.Motor vehicles designed to carry ten (10) and more persons	5%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
6.Motor vehicles designed to carry more than thirty (30) persons	5%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%

MOTOR VEHICLE FOR THE TRANSPORT OF GOODS SUCH AS TRUCKS, TIPPING TRUCKS,VANS, REFUSE TRUCK, TANKERS AND LORRIES

TRACTOR OF H.S. CODE 8701
Pedestrian Controlled tractors – 8701.10	5%	0	0%	0%	0.20%	0.50%	0.75%	1%	–	2%
Road tractors (Articulator Head) for semi-trailers- -8701.20	5%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
Track –laying tractors-8701.30	5%	0	0%	0%	0.20%	0.50%	0.75%	1%	–	2%
Agricultural Tractor – 8701.91.90.00	0%	0	0%	0%	0.20%	0.50%	0.75%	1%	–	2%
Other tractors – 8701.90	5%	0	0%	0%	0.20%	0.50%	0.75%	1%	–	2%
Tipping, Flat, Container, Skeleton, Low bed or Low Loader Trailers 8716	10%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
Pick-ups 8704	5%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
Dumpers designed for off-highway use 8704.10.90.00	5%	0	0%	0%	0.20%	0.50%	0.75%	1%	–	2%
Special purpose motor vehicles of HS Code 87.05 (For example workshop vans, breakdown vehicle and mobile showrooms)	5%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
Off road terminal tractors 8701. Reference WCO: Annex A/X. Possible amendment to the compendium of classification opinions to reflect the decisions to classify a “TJ 5000 off road” vehicle and an “Ottawa 4×2 off road YT50” vehicle in heading 87.01 (Subheading 8701.90)	5%	12.50%	2.50%	2.50%	0.20%	0.50%

OTHER VEHICLES
Motor Cycle/Bikes 8711	20%	12.50%	2.50%	2.50%	0.20%	0.50%	0.75%	1%	–	2%
Bicycle 8712	20%	0	0%	0%	0.20%	0.50%	0.75%	0%	–	2%
Import duty is based on the CIF Value	Agricultural / farm tractor under HS 8701 are not liable to any overage penalty
Ambulance and hearse falling under HS 8703 and special purpose vehicles of heading 8705 are not liable to overage penalty	Examination fee is on the CIF Value and levied only on used vehicles
VAT is on the duty inclusive value (CIF + Duty + NHIL + GETFUND LEVY)	Overage penalty is based on CIF Value

TROOP CARRIER (13 PASSENGERS)8702

1. Ten or more seating capacity
2. Two front seat for transport of three persons
3. Two fold-away bench seats, stored on lateral penal in the rear section of the vehicle
4. Two doors plus a swing-out rear door
Three wheel motor (Tricycle) with cabin for carrying passengers is 8703 – Duty is calculated according to cubic capacity (cc)
Three wheel motor with bucket or container for cargo is 8704
Three wheel motor for the aged 8703
Quad bikes / ATV-All terrain vehicles – 8703
Terminal tractor used in the harbour 8701.20.20.00
Agricultural Tractor – 8701.91.90.00
The following are treated at the car park as off highway machinery:
1. Bulldozer8429 b) Wheel / Pay / Shovel Loader 8429
1. Excavator 8429 d) Grader 8429
2. Road Roller 8429

ACT 891 CUSTOMS ACT, 2015
SCHEDULE

Third Party Charges

Local shipping line charges paid to the carrier
Terminal handling charges
Safe bond terminal handling charges (optional) rent for the car whilst it is in the terminal
Trade number plate GH₵154
Clearing Agent charges

Dispensation for Right - Hand Steering Vehicles

Per Customs laws, right-hand steering vehicles are not allowed into the country but there is a policy dispensation allowing for some consideration upon importer application, a right only the Minister of Trade reserves.

After all processes have been followed through at the port, the Customs ensures Right-hand steering vehicles are dismantled, awaiting subsequent Left-hand refit before they can fully ply our roads.

Restricted Vehicles

These are vehicles which are only imported by specialised institutions be it government or private

Armoured Vehicles – Ghana Armed Forces
Ambulances – Hospitals or Government of Ghana
Hearses – Funeral homes
Fire tankers/trucks – Ghana National Fire Service

Please Note

It is vital for vehicle importers to make the needed enquiries with relevant parties before they carry on any importation of vehicle(s) to prevent difficulties in meeting all the clearing requirements at the ports of Ghana.
Once a consignee has the Title and Bill of Lading of the vehicle, they can pay duty before it arrives at the port.
No one is exempted from payment of duties except the President, state institutions and diplomatic missions. In cases where a vehicle has to be sold by any of the aforementioned to an individual or private company, duties have to be paid before the change of ownership is made.