Import Duty on Cars in Ghana

Cars are the most misunderstood import in Ghana, for two reasons.

First, the duty band is set by the engine, not the price. GRA's vehicle duty table charges 5% on a petrol car up to 1000cc, 10% from 1000cc to 3000cc and 20% above 3000cc. For diesel the thresholds are lower: 5% up to 1500cc, 10% from 1500cc to 2500cc, 20% above 2500cc. Pick-ups and buses carrying 10 or more people are 5%. Motorcycles are 20%.

Second, Customs does not value the car at what you paid for it. It starts from the manufacturer's original price, applies a depreciation of 0% to 50% for age, treats that as the FOB value, then adds freight and insurance to reach CIF. Every charge is computed on that CIF, which is routinely higher than the auction price on the bill of sale.

Then the age penalty. 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. This is the single line that turns a cheap car into an expensive one. Agricultural tractors, ambulances, hearses and special-purpose vehicles are not liable to it.

Used vehicles also pay a 1% examination fee on CIF. The 1% processing fee that applies to general goods does not apply to vehicles.

Everything starts with the CIF value: cost plus insurance plus freight, converted to cedis at the Customs exchange rate. Import duty is charged on CIF under the ECOWAS Common External Tariff, which Ghana runs as five bands: 0%, 5%, 10%, 20% and 35%. The band follows the HS code, so the classification matters more than the category name.

The part importers get wrong is the base each charge sits on. The ECOWAS Levy (0.5%), African Union Import Levy (0.2%), EXIM Levy (0.75%) and Special Import Levy (2%) are all charged on CIF. But VAT is charged on the duty-inclusive value, which per GRA is CIF plus import duty plus NHIL plus GETFund. That is why the effective add-on is far higher than adding the percentages together 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. GRA's HS code lookup still shows VAT at the pre-2023 rate in its tax column; the current standard rate is 15%, and that is what is applied here.

How is import duty on a car calculated in Ghana?
Import duty is charged on the CIF value at a rate set by fuel type and engine capacity: petrol 5% up to 1000cc, 10% from 1000cc to 3000cc and 20% above 3000cc; diesel 5% up to 1500cc, 10% from 1500cc to 2500cc and 20% above 2500cc. Pick-ups and buses of 10 or more persons are 5% and motorcycles are 20%. Customs values the vehicle from the manufacturer's original price less 0 to 50% depreciation for age, adds freight and insurance to reach CIF, and computes every charge on that figure rather than on the price you paid.

What is the penalty for importing an old car into Ghana?
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.

Why is my car duty higher than the price I paid for the car?
Because Customs does not use your purchase price. It values the vehicle from the manufacturer's original price, applies a depreciation of 0 to 50% depending on age to reach an FOB value, then adds freight and insurance to reach the CIF value. Duty, levies and VAT are all computed on that CIF. An auction or salvage price well below the manufacturer's original price will not reduce the assessment.