Import Duty on Mobile Phones in Ghana
Phones are the cheapest consumer electronics to bring into Ghana, because the cellular telephone lines are not VAT-rated in GRA's tariff lookup. Here is what that actually means on an invoice.
Mobile phones sit in HS heading 8517. GRA's tariff lookup shows telephones for cellular networks at 10% import duty, and it shows those lines as not VAT-rated: no VAT, no NHIL, no GETFund on the line. Parts and network equipment for transmission or reception of data run at 5%, and base stations and other transmission apparatus at 10% and are VAT-rated.
That VAT treatment is the whole story. On a normal 10% consumer good, duty plus levies plus VAT comes to about 37% of CIF. On the cellular phone line, with no VAT, NHIL or GETFund, the stack is duty at 10% plus the CIF-based levies of 4.45%, which is roughly 14.5% of the CIF value.
Treat that as the tariff position, not a guarantee. The tax columns in GRA's lookup are indicative, and reliefs and exemptions are applied at declaration against the exact HS code your declarant enters. A shipment classified as accessories, parts, or a device with a different primary function will be assessed differently. Confirm the code before you ship.
| HS code | Description | Import duty | VAT-rated |
|---|---|---|---|
| 8517 (heading) | Base station | 10% | Yes |
| 8517 (heading) | Line telephone sets with cordless handsets | 10% | No |
| 8517 (heading) | Machines for the reception,conversion and transmission of voice etc | 10% | Yes |
| 8517 (heading) | Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network : Other | 10% | Yes |
| 8517 (heading) | Telephone sets, incl. telephones for cellular/ wireless networks :Other | 10% | No |
| 8517 (heading) | Telephones for cellular networks or for other wireless networks. | 10% | No |
| 8517 (heading) | Parts-Other apparatus for trans/reception of data,incl network equipment | 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 mobile phones in Ghana?
GRA's tariff lookup shows telephones for cellular and other wireless networks under HS heading 8517 at 10% import duty, charged on the CIF value, and shows those lines as not VAT-rated. Parts and network equipment for the transmission or reception of data are shown at 5%.
Do you pay VAT on imported phones in Ghana?
The cellular telephone lines in GRA's tariff lookup are shown as not VAT-rated, with no VAT, no NHIL and no GETFund on the line. The tax columns in the lookup are indicative and reliefs are applied at declaration, so confirm the classification and the VAT treatment with your declarant before shipping.
What does it cost to import phones into Ghana?
On the cellular telephone line, the charge stack is 10% import duty on CIF plus the levies charged on CIF: ECOWAS 0.5%, African Union 0.2%, EXIM 0.75%, Special Import Levy 2% and the 1% processing fee. That is about 14.5% of the CIF value, before port charges, shipping-line charges and the clearing agent's fee.
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.