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Vehicle Importation

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GRACustomsVehicle Importation

Vehicle Importation and Clearing

Importing your vehicle involves the process of purchasing, shipping and clearing the vehicle once it has arrived in the country. When purchasing and shipping, make sure to keep all relevant vehicle documentation to make the clearance process smooth.

Checking Duty of Vehicle in ICUMS

You can check the potential duty of a vehicle in ICUMS using the below information
  • 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

You can clear your vehicle at the port without the assistance of an agent. To be able to successfully do this, you have to register with the Customs division of GRA as a Clearing Agent.

First of all, you need to put in your request in writing or apply electronically to the Commissioner General to be a Clearing Agent.

Secondly, you need to go through all the necessary processes put in place by the Authority before approval of your eligibility would be granted.

. See process for becoming a Customs Agent here.

Vehicle Duty Calculation

For Vehicle Duty Calculation you will need the first purchase price; manufacturer’s price at the time the car was manufactured. Depending on the number of years the car has run, Customs applies the depreciation e.g. if a car was bought at the first purchase price of GHC12,000 in 2012 which is more than 5 years ago, a 30% rebate is given by the government. 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 is 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 GHC154
  • 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

  1. It is vital for vehicle importers 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.
  2. Once a consignee has the Title and Bill of Lading of the vehicle, they can pay duty before it arrives at the port.
  3. 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.
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