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. Ghana’s average Most-Favored-Nation (MFN) applied tariff rate was 12.1 percent in 2020 (latest data available). Ghana’s average MFN applied tariff rate was 15.8 percent for agricultural products and 11.5 percent for non-agricultural products in 2020 (latest data available)
VAT: 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.
Other Duties and Charges: Ghana collects numerous duties and charges on imports in addition to the customs tariff and VAT. These other duties and charges (ODCs) have proliferated in recent years. These include excise, environmental tax (2013), ECOWAS levy, African Union levy (2017), National Health Insurance Levy (2021), Covid recovery levy (2021), Education Fund (2018), Sanitation and Pollution Levy (2021), energy sector recovery levy (2021), energy debt recovery levy (2021), energy fund levy (2021), special petroleum tax (2021). They also include fees and charges such as the Processing Fee (2002), Destination Inspection Fee and ICUMS charge (2020). The net effect of these charges can be to add as much as 12% of the cost insurance freight value of the good. There are additional, significant charges for plastics products such as bags or containers, for example.
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 email@example.com or +233(0)30-274-1870. Companies can also use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.