Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Ghana currently uses the Harmonized System (HS) Customs Code to classify goods. Tariffs are based on value (ad valorem) or weight or volume (specific) and are subject to change. Most goods, unless they are totally exempt from customs duties, are subject to an import duty, Value Added Tax (VAT), and certain other fees and charges. The import duty is assessed on the Cost Insurance Freight (CIF) value of the good. The VAT and other fees and charges are assessed on CIF + duty.
Consistent with the Economic Community of West African States (ECOWAS) common external tariff (CET), Ghana applies five tariff bands to products from the United States: (1) zero percent duty on essential social goods (e.g., medicine); (2) 5 percent duty on essential commodities, raw materials, and capital goods; (3) 10 percent duty on intermediate goods; (4) 20 percent duty on consumer goods; and (5) 35 percent duty on certain goods that the Ghanaian Government elected to afford greater protection.
Imports are subject to a variety of fees and charges in addition to tariffs. Ghana imposes a 0.5 percent ECOWAS levy on all goods originating from non-ECOWAS countries, a 0.2 percent levy on imports from outside African Union (AU) Member States, and a 0.75 percent Export-Import Act fee on all non-petroleum products imported in commercial quantities. Effective through 2024, Ghana imposes a special levy of two percent on all imports, except for machinery and equipment listed under Chapters 84 and 85 of the Harmonized Tariff System and some petroleum products and fertilizers.
Ghana imposes on certain imported items, such as rice, poultry, printed materials, and electricity, a 12.5 percent value-added tax, a 2.5 percent Ghana Education Trust Fund levy, a 2.5 percent National Health Insurance levy, and a 1.0 percent COVID-19 Health Recovery levy.
In April 2020, Ghana amended its customs law (Customs (Amendment) Act, 2020, Act 1014) to increase the import duty on vehicles and parts to 35 percent (from between 5 percent and 20 percent) on some specified vehicles such as passenger cars, SUVs, and light commercial vehicles. The increase is part of Ghana’s Automotive Development Policy aimed at attracting international companies to assemble vehicles in Ghana. The increased import duty was scheduled to take effect in 2020, but has been delayed because of opposition by used vehicle importers.
VAT charges are calculated by multiplying the VAT rate times the sum of the CIF value of the good and the regular duty. The Customs Division of the Ghana Revenue Authority is responsible for the collection of import duty, import VAT, export duty, petroleum tax, import excise and other taxes, levies and fees.
These fees and tariffs are subject to change. For the latest information and questions about determining the Ghanaian import tariff for your good and calculating the duties, VAT and other fees that apply to your goods, please contact the U.S. Commercial Service Ghana at firstname.lastname@example.org or +233(0)30-274-1870.