Import Duty on Rice in Ghana
Milled rice enters Ghana at 20% import duty. Paddy rice and rice seed enter at 5%. Every charge on top of the duty is itemised below, on the rates the Ghana Revenue Authority publishes.
Rice sits in HS heading 1006. The band depends on how far the rice has been processed, and this is where importers lose money: the tariff does not care what you call the shipment, it cares what state the grain is in.
Semi-milled and wholly milled rice, broken rice and husked (brown) rice all carry 20% import duty. That covers virtually all commercial rice imports. Rice still in the husk (paddy) drops to 5%, and rice in the husk imported as seed carries 5% duty and is not VAT-rated in GRA's tariff lookup.
On a 20% band, the total of duty, levies and VAT works out at about 49% of the CIF value. A container of milled rice with a CIF value of GH₵500,000 therefore attracts roughly GH₵247,000 in duty and taxes before any port, shipping-line or agent charge.
| HS code | Description | Import duty | VAT-rated |
|---|---|---|---|
| 1006400000 | Rice, broken | 20% | Yes |
| 1006200000 | Rice, husked (brown) | 20% | Yes |
| 1006309000 | Rice, semi-milled or wholly milled rice, pck | 20% | Yes |
| 1006301000 | Rice, semi-milled or wholly milled rice, pck > 5kg or bulk | 20% | Yes |
| 1006109000 | Rice in husk (paddy or rough) - other, nes | 5% | Yes |
| 1006101000 | Rice in the husk (paddy or rough), seed | 5% | No |
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 rice in Ghana?
Milled rice, husked (brown) rice and broken rice carry 20% import duty under HS heading 1006. Rice still in the husk (paddy or rough) carries 5%, and rice in the husk imported as seed carries 5% and is not VAT-rated in the GRA tariff lookup. Import duty is charged on the CIF value.
How much tax do you pay in total to import rice into Ghana?
On the 20% band, duty plus the CIF levies plus NHIL, GETFund and VAT come to roughly 49% of the CIF value. The ECOWAS Levy (0.5%), African Union Levy (0.2%), EXIM Levy (0.75%), Special Import Levy (2%) and processing fee (1%) are charged on CIF. NHIL and the GETFund Levy (2.5% each) are charged on CIF plus duty, and VAT at 15% is charged on CIF plus duty plus NHIL plus GETFund.
Is rice VAT-exempt in Ghana?
No. In the GRA tariff lookup, milled, husked and broken rice are VAT-rated. The one line shown as not VAT-rated is rice in the husk imported as seed. VAT reliefs are applied at declaration, so confirm your classification with your declarant.
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.