Customs

  • Customs- The Basics

    The Customs Division is responsible for the collection of Import Duty, Import VAT, Export Duty, Petroleum Tax, Import Excise and other taxes, levies and fees.

    The Customs Division also ensures the protection of revenue by preventing smuggling. This is done by physically patrolling the borders and other strategic points, examination of goods, and search of premises, as well as scrutinizing documents relating to the goods. As a frontline institution at the country’s borders, Customs Division also plays a key role in surmounting external aggression and maintaining the territorial integrity of Ghana. Customs Division is part of the country’s security network.

    In addition to these functions, Customs Division performs agency duties on behalf of other government organizations and Ministries by seeing to the enforcement of laws on import and export restrictions and prohibitions.
    General Customs Guide and PROHIBITIONS AND RESTRICTIONS

  • Importing Goods

    1. General Goods

    In accordance with the application of import tax types captured in the Common External Tariff (CET), general goods fall under five (5) broad headings namely;

    1. Essential Social Goods (0%)
    2. Raw Materials and Capital Goods (5%)
    3. Intermediate Products (10%)
    4. Final Consumer Goods (20%)
    5. Specific Goods Development for Economic (35%)
  • Importing Vehicles

    • General Information

      General Information

      GENERAL INFORMATION ON IMPORTATION OF VEHICLES

      TAXES ON IMPORTED 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% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        Hearse 20% 12.5% 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% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        2. Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc 10% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        3. Of a cylinder capacity exceeding 2500cc 20% 12.5% 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% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        2.Of a cylinder capacity exceeding 1000cc but not exceeding 3000cc 10% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        3.Of a cylinder capacity exceeding 3000cc 20% 12.5% 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% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        5.Motor vehicles designed to carry ten (10) and more persons 5% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        6.Motor vehicles designed to carry more than thirty (30) persons 5% 12.5% 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% 12.5% 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% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
        Pick-ups 8704 5% 12.5% 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% 12.5% 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% 12.5% 2.50% 2.50% 0.20% 0.50% 0.75% 1% 2%
      • OTHER VEHICLES

        Motor Cycle/Bikes 8711 20% 12.5% 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

    • Additional Information

      Other Important Information

      IMPORTATION OF MOTOR VEHICLES

      (Section 57)

      PENALTIES ON IMPORTATION OF OVERAGE VEHICLES
        CONDITION OF MOTOR VEHICLE PENALTY
      • MOTOR CARS

        (a) Where the age does not exceed ten (10) years. NIL
        (b) Where the age exceeds ten (10) years but does not exceed twelve (12) years. 5% of CIF value
        (c) Where the age exceeds twelve (12) years but does not exceed fifteen (15) years. 20% of CIF value
        (d) Where the age exceeds fifteen (15) years but does not exceed twenty-five (25) years. 50% of CIF value
        (e) Where the age exceeds twenty-five (25) years but does not exceed thirty-five (35) years. 70% of CIF
        (f) Where the age exceeds thirty-five (35) years. 100% of CIF
      • COMMERCIAL VEHICLE NAMELY BUS, COACH OR VAN

        (a) Where the age does not exceed ten (10) years. NIL
        (b) Where the age exceeds ten (10) years but does not exceed twelve (12) years. 2.5% value of CIF
        (c) Where the age exceeds twelve (12) years but does not exceed fifteen (15) years. 10% value of CIF
        (d) Where the age exceeds fifteen (15) years but does not exceed twenty (20) years. 20% value of CIF
        (e) Where the age exceeds twenty (20) years but does not exceed twenty-five (25) years. 50% value of CIF
      • COMMERCIAL VEHICLE NAMELY TRUCK, LORRY OR TIPPER TRUCK

        (a) Where the age does not exceed ten (10) years NIL
        (b) Where the age exceeds ten(10)years but does not exceed twelve (12)years. 5% of CIF value
        (c) Where the age exceeds twelve(12)years but does not exceed twenty-two(22)years. 10% of CIF value
        (d) Where the age exceeds twenty-two(22) years. 30% of CIF
        Pages 108 – 109(Date of Gazette notification: 18thMay, 2015)


        The age of a motor vehicle shall be calculated from the year in which the vehicle was first manufactured 
        No person shall import a right-hand steering motor vehicle into the country unless otherwise authorized by the Minister of Transport
        Under the current Law (Act 634) any vehicle that remains un-entered and un-cleared within sixty (60) days after discharge or in the case of overland vehicle, from the date it crossed the national border into Ghana shall be forfeited to the state.
      • VALUATION OF USED VEHICLE

        For the purposes of levying taxes the value of a vehicle shall be deemed to be the Home Delivery Value depreciated as below plus the Freight and Insurance as stipulated under section 60 Of Customs Act, 2015 (Act 891)
        Where the age of a used motor vehicle does not exceed six (6) months The price shall be deemed to be the first purchase price
        Where the age exceeds six (6) months but does not exceed one and half (1 ½) years Eight-five (85) per centum of the first purchase price
        Where the age exceeds one and half (1 ½) years but does not exceed two and a half (2 ½) years Seventy (70) per centum of the first purchase price
        Where the age exceeds two and a half (2 ½) years but does not exceed five (5) years Sixty (60) per centum of the first purchase price
        Where the age exceed five (5) years Fifty (50) per centum of the purchase price

        The first purchase price means the price at which the type of motor vehicle in question is usually sold for use when new by a dealer in such vehicle in the country of manufacture of the vehicle concerned, excluding any tax, or impost charged in relation to the vehicle in accordance with the Law of that country.

      • FREIGHT FOR COMPUTING CIF VALUES ON IMPORTED USED VEHICLES

        The following Freight are used in computing the CIF values for vehicles imported through the Sea port and Land Frontiers
        PASSENGER CAR
        Not exceeding 1300cc $566
        Exceeding  1300cc but not exceeding 1500cc $637
        Exceeding 1500cc but not exceeding 1800cc $707
        Exceeding 1800cc $849
        Cross Country Vehicles $960
        Wagon (carrying less than 10 persons) $1044
        Pick-ups $940
        BUSES / VANS
        Minibuses / Vans (eg, Nissan Urvan, Toyota Hiace, Hyundai Grace, etc) $1044
        M/Benz Models (207 / 208 / 100 / 110) / VW LT $1216
        M/Benz Models 309 / 406 / 407 / 508 / 608 / 709 $1825
        TRUCKS
        Light Trucks (KIA Trade, Hyundai Might, Mitsubishi Canter, etc) $1825
        Truck with 4000cc – 8000cc (KIA Rhino, M/Benz 813 / 911 etc) $2325
        Heavy Duty Trucks (above 8000cc) $3310
        OTHERS
        TRAILERS $2325
        Agric Tractors $2325
        Motor Bikes $200
        INSURANCE
        Insurance component is charged as 0.875% of Cost and Freight (C & F)