Ghana Import Duty Calculator: Cars, Vehicles and Goods

Worked examples: duty on three cars

Illustration, GRA rates effective 1 Jan 2026, as checked in July 2026. Computed with this calculator's own formula. CIF converted at the Bank of Ghana selling rate for 20 Oct 2026 (GH¢11.6116 per US dollar); Customs applies its own rate on the declaration date and sets the CIF from its own valuation. Shipping, port, agent and number-plate charges are not included.

How Ghana calculates import duty

Everything starts with the CIF value: the cost of the goods plus insurance plus freight, converted to cedis at the Customs exchange rate. Import duty is then charged under the ECOWAS Common External Tariff, which Ghana operates as five bands: 0% for essential social goods, 5% for basic necessities, raw materials, capital goods and specific inputs, 10% for inputs and semi-finished goods, 20% for finished consumer goods, and 35% for specific goods for economic development. The band is decided by the HS code, so the exact classification of your goods matters more than the general category. Look a code up in the HS code and tariff lookup.

The part importers get wrong is the base each charge sits on, because they are not all the same. The ECOWAS Levy (0.5%), African Union Import Levy (0.2%), EXIM Levy (0.75%), Special Import Levy (2%) and, for used vehicles, the Examination Fee (1%) are all charged on the CIF value. The overage penalty on older vehicles is also charged on CIF. But VAT is charged on the duty-inclusive value, which per the GRA is CIF plus import duty plus NHIL plus the GETFund Levy. That is why the effective add-on is far higher than a naive sum of the percentages suggests.

The VAT Act, 2025 (Act 1151), in force from 1 January 2026, abolished the 1% COVID-19 Health Recovery Levy, so it no longer appears on an import bill. Note that the GRA's published vehicle table still shows VAT at the old 12.5% rate; the current standard VAT rate is 15%, which is what this calculator applies.

Note on the 2026 VAT change: for local supplies, the VAT Act, 2025 (Act 1151) charges VAT, NHIL and the GETFund Levy on the same base, so VAT is no longer charged on top of the two levies. The GRA has not yet published how this applies to imports, and its vehicle importation page still shows the older method (VAT on CIF + duty + NHIL + GETFund). This calculator keeps the GRA’s published import method, so its VAT figure may be slightly higher than the amount customs assesses. The ICUMS calculator and your customs declaration are authoritative.

Importing a vehicle

A vehicle's CIF is not what you paid for it. The GRA starts from the manufacturer's original price when the car was built, applies a depreciation of 0% to 50% based on the age of the vehicle to arrive at the Free On Board (FOB) value, converts that at the current exchange rate, and only then adds freight and insurance to reach CIF. So a cheap auction buy does not produce a cheap duty bill: Customs values the car, you do not.

Duty on cars is set by fuel type and engine capacity. Petrol cars pay 5% up to 1000cc, 10% from 1000cc to 3000cc, and 20% above 3000cc. Diesel cars pay 5% up to 1500cc, 10% from 1500cc to 2500cc, and 20% above 2500cc. Pick-ups and buses carrying ten or more people pay 5%. Motorcycles pay 20%. The tariff lines are listed on the import duty on cars page.

A vehicle over 10 years old from its year of manufacture attracts an overage penalty on the CIF value: 5% at 10 to 12 years, 20% at 12 to 15 years, 50% at 15 to 25 years, 70% at 25 to 35 years, and 100% beyond 35 years. Agricultural tractors, ambulances, hearses and special-purpose vehicles are not liable to the overage penalty. The examination fee is charged on used vehicles only. Right-hand-drive vehicles are not permitted without a dispensation from the Minister of Trade.