Import Duty on Tyres in Ghana
Ghana's tariff charges twice as much duty on a used tyre as on a new one. That is deliberate, and it is the opposite of what most importers assume.
The tariff treats new tyres as an intermediate good and used tyres as something to discourage. The result surprises people.
New pneumatic tyres for cars, buses and lorries carry 10% import duty (HS heading 4011). New tyres for agricultural, forestry, construction, mining and industrial vehicles are also 10%. But new tyres for bicycles and motorcycles are 20%.
Used and retreaded tyres carry 20% (HS heading 4012). That covers used pneumatic tyres, used tyres imported for retreading, and retreaded tyres for cars, buses and lorries. So a container of second-hand tyres attracts double the duty rate of a container of new car tyres, and lands at about 49% of CIF against roughly 37% for new.
Combined with the fact that a used tyre has a shorter usable life, the tariff is a real argument for importing new. Run both through the calculator before you commit to a consignment.
| HS code | Description | Import duty | VAT-rated |
|---|---|---|---|
| 4011 (heading) | New pneumatic tyres, of rubber of a kind used on bicycles | 20% | Yes |
| 4011 (heading) | New pneumatic tyres, of rubber of a kind used on motorcycles | 20% | Yes |
| 4011 (heading) | New pneumatic tyres, of rubber - Other | 10% | Yes |
| 4011 (heading) | New pneumatic tyres, of rubber for aircraft | 10% | Yes |
| 4011 (heading) | New pneumatic tyres, of rubber of a kind used on buses or lorries | 10% | Yes |
| 4011 (heading) | New pneumatic tyres, of rubber of a kind used on motor cars | 10% | Yes |
| 4011 (heading) | New pneumatic tyres, of rubber.- Of a kind used on agricultural or forestry vehicles and machines | 10% | Yes |
| 4011 (heading) | New pneumatic tyres, of rubber.- Of a kind used on construction, mining or industrial handling vehicles and machines | 10% | Yes |
| 4012 (heading) | Retreaded tyres of rubber, nes | 20% | Yes |
| 4012 (heading) | Retreaded tyres of rubber, of a kind used on aircraft | 20% | Yes |
| 4012 (heading) | Retreaded tyres of rubber, of a kind used on buses or lorries | 20% | Yes |
| 4012 (heading) | Retreaded tyres of rubber, of a kind used on motorcars | 20% | Yes |
| 4012 (heading) | Used pneumatic tyres - other, nes | 20% | Yes |
| 4012 (heading) | Used pneumatic tyres for retreading manufacture | 20% | Yes |
| 4012 (heading) | Used tyres, interchangeable tyre treads and flaps, of rubber - other, nes | 20% | 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 tyres in Ghana?
New pneumatic tyres of rubber for motor cars, buses and lorries carry 10% import duty under HS heading 4011. New tyres for bicycles and motorcycles carry 20%. Used pneumatic tyres and retreaded tyres carry 20% under HS heading 4012. Import duty is charged on the CIF value.
Do used tyres pay more duty than new tyres in Ghana?
Yes. Used and retreaded tyres carry 20% import duty, while new tyres for cars, buses and lorries carry 10%. Including the CIF levies, NHIL, GETFund and VAT, used tyres come to roughly 49% of the CIF value against roughly 37% for new car tyres.
Is it cheaper to import new or used tyres into Ghana?
On duty alone, new car tyres are cheaper to clear: 10% against 20% for used and retreaded tyres. The total charge on CIF works out at roughly 37% for new car tyres and roughly 49% for used, so the tariff actively favours new tyres. Compare the landed cost of both on the same CIF before deciding.
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.