Ghana - Country Commercial Guide
Import Requirements and Documentation

Includes import documentation and other requirements for both the U.S. exporter and foreign importer.

Last published date: 2020-08-31

In general, all imports are subject to customs duties. However, Ghanaian law provides exemptions for government, diplomatic personnel, NGOs and some others.  Ghana operates under the Customs Valuation Code (CVC), the value assessment method of the World Trade Organization (WTO). Ghana also has a Destination Inspection Scheme, which means that imports are inspected at the port of clearance in Ghana rather than prior to export. In September 2015, the Ghana Revenue Authority took over all destination inspection processes at Ghana’s ports.  For more information about imports to Ghana, visit the Customs Division of the Ghana Revenue Authority import information page: https://gra.gov.gh/

Aside from a few items that are exempt from the payment of customs duty, all imports are subject to import duty plus Value Added Tax (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.

The tariff system, which has been simplified and harmonized with the Economic Community of West African States (ECOWAS) trade liberalization program, has only four ad valorem import duties: 0 percent, 5 percent, 10 percent and 20 percent. The standard rate of duty is 20 percent. The zero-rate duty continues to apply to agricultural and industrial machinery, solar, wind, and thermal energy, and educational materials.