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. Taxes that are assessed on the basis of weight, value or volume are subject to change annually. Goods arriving in the country may be subject to import duty, Value Added Tax (VAT), special tax and import excise duty. Duties are imposed on certain categories of exports also. Aside from a few items that are exempt from the payment of customs duty, all imports are subject to import duty plus VAT. VAT is calculated on the duty-inclusive value of the goods at rates contained in the HS manual. The extractive industries have sector-specific exemptions and duties. To streamline the Customs process, Ghana initiated the Cargo Tracking Note (CTN) system in 2018. For questions about information required of U.S. exporters under this system or a copy of the Export Facilitation Data Form, please contact the U.S. Commercial Service Ghana.
For further information about Ghanaian Customs, please visit the Customs Service website: https://www.gra.gov.gh/index.php/divisions/customs