Import Duty on Electronics in Ghana
Ghana taxes a laptop like a capital good and a television like a luxury. The gap is four times the duty rate, and it is decided entirely by the HS code.
There is no single duty rate for electronics. There are two very different ones, and knowing which applies is worth more than any negotiation with an agent.
Computers are 5%. Every line in HS heading 8471, which covers automatic data processing machines, carries 5% import duty: portable machines (laptops), desktops, processing units, storage units, and input and output units. These are treated as capital goods under the ECOWAS CET. With VAT, the total lands at about 31% of CIF.
Televisions are 20%. Reception apparatus for television in HS heading 8528 carries 20% import duty as a finished consumer good, taking the total to about 49% of CIF. Cathode ray tube monitors, other monitors and projectors are also 20%.
The exception worth knowing about is CKD. A television presented completely knocked down, that is, unassembled for local assembly, drops from 20% to 5%. So does a computer or a processing unit presented CKD. That 15-point gap is why local assembly of televisions is viable in Ghana at all, and it is written directly into the tariff.
Monitors and projectors that do not incorporate a television receiver, and are of a kind used solely or principally with a computer, also fall to 5%. A screen is not a screen as far as Customs is concerned: what it plugs into decides the rate.
| HS code | Description | Import duty | VAT-rated |
|---|---|---|---|
| 8471 (heading) | Input or output units, whether or not containing storage units in the same housing : Other | 5% | Yes |
| 8471 (heading) | Input or output units, whether or not containing storage units in the same housing : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8471 (heading) | Magnetic/optical readers;machines for transcribing data onto datamedia nes | 5% | Yes |
| 8471 (heading) | Other automatic data processing machines : Comprising in the same housing at least a (CPU) and an I/O unit, whether or not combined : Other | 5% | Yes |
| 8471 (heading) | Other automatic data processing machines : Comprising in the same housing at least a (CPU) and an I/O unit, whether or not combined : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8471 (heading) | Other units of automatic data processing machines : Other | 5% | Yes |
| 8471 (heading) | Other units of automatic data processing machines : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8471 (heading) | Other, presented in the form of systems : Other | 5% | Yes |
| 8471 (heading) | Other, presented in the form of systems : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8471 (heading) | Portable automatic data processing machines, | 5% | Yes |
| 8471 (heading) | Processing units other than those of subheadings 8471.41 and 8471.49,: Other | 5% | Yes |
| 8471 (heading) | Processing units other than those of subheadings 8471.41 and 8471.49: Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8471 (heading) | Storage units : Other | 5% | Yes |
| 8471 (heading) | Storage units : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8528 (heading) | Cathode ray tube monitors - Other | 20% | Yes |
| 8528 (heading) | Other monitors- Other | 20% | Yes |
| 8528 (heading) | Projectors- Other | 20% | Yes |
| 8528 (heading) | Reception apparatus for television : Not designed to incorporate a video display or screen : Other | 20% | Yes |
| 8528 (heading) | Reception apparatus for television : Other, colour : Other | 20% | Yes |
| 8528 (heading) | Reception apparatus for television : Other, monochrome : Other | 20% | Yes |
| 8528 (heading) | "Monitors and projectors, not incorporating television reception apparatus Cathode-ray tube monitors, Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71" | 5% | Yes |
| 8528 (heading) | Monitors and projectors, not incorporating television reception apparatus; or video recording or reproducing apparatus- Other monitors Capable of directly connecting to and designed for use with an automatic data processing machine of heading?84.71 | 5% | Yes |
| 8528 (heading) | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television. Projectors : Capable of directly connecting to and designed for use with an automatic data processing machine of heading?84.71 | 5% | Yes |
| 8528 (heading) | Reception apparatus for television : Not designed to incorporate a video display or screen : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8528 (heading) | Reception apparatus for television : Other, colour : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
| 8528 (heading) | Reception apparatus for television : Other, monochrome : Presented completely knocked down (CKD) or unassembled for the assembling industry | 5% | Yes |
Import duty is the ECOWAS CET band and is used as published. For HS chapters 22 and above, GRA's lookup returns the 4-digit heading rather than the full 10-digit code, so the heading is what is shown. The VAT column in the lookup is a rated / not-rated flag, not a rate: it still carries the pre-2023 figure, so we apply the current 15% standard rate. Classification is decided at declaration.
Preset to the band for this product. Change it if your HS code differs.
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, as is the 1% processing fee. 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.
What is the import duty on laptops in Ghana?
Laptops and other automatic data processing machines fall under HS heading 8471 and carry 5% import duty on the CIF value. They are VAT-rated, so NHIL, the GETFund Levy and VAT apply on top, bringing the total to roughly 31% of CIF.
What is the import duty on a television in Ghana?
Reception apparatus for television under HS heading 8528 carries 20% import duty on the CIF value as a finished consumer good. With the CIF levies, NHIL, GETFund and VAT, the total comes to roughly 49% of CIF. A television presented completely knocked down for local assembly carries 5% instead of 20%.
Why do computers pay less import duty than televisions in Ghana?
The ECOWAS Common External Tariff bands goods by economic purpose. Computers are classified as capital goods and sit in the 5% band, while televisions are classified as finished consumer goods and sit in the 20% band. The band follows the HS code, so a monitor used principally with a computer can attract 5% while a similar-looking television attracts 20%.
Sources: Ghana Revenue Authority, Harmonized System Code lookup (gra.gov.gh/customs/hs_code) for the tariff lines and import duty bands, retrieved 2026-07-12; GRA, Customs Tariffs and Levies (gra.gov.gh/customs/customs-tariffs-and-levies) for the ECOWAS CET five-band schedule and the levies; VAT Act, 2025 (Act 1151), effective 1 January 2026, for the abolition of the COVID-19 Health Recovery Levy. Duty bands are as GRA publishes them. Classification, valuation and any relief are decided at declaration, so treat these figures as an estimate and confirm with a licensed declarant.