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.
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.
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.
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 |
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.
These are vehicles which are only imported by specialised institutions be it government or private
Please feel free to contact us for your Customs classifications and validation
Click on the representative below to chat on WhatsApp or send us an email to info@gra.gov.gh
Call Us on (+233)80-090-0110