Importing cars into Ghana is not an easy task, not even for the experts. Because it is quite the process. Ghana is among the countries on the continent with the highest number of imported vehicles annually, with over 90 percent of imported vehicles used, mostly from Asia and Europe. This trend is expected to continue due to the affordability of used cars.
Importing a vehicle involves the process of purchasing, shipping, and clearing the vehicle once it arrives in the country. When purchasing and shipping a vehicle, all relevant documentation must be kept properly to ensure a smooth clearance process. Every importer needs to thoroughly understand the process involved in importation to ensure smooth clearance.
The first purchase price of a car, including the manufacturer’s price at the time of manufacture, is used for Vehicle Duty Calculation. This price is subject to an additional 50% depreciation, then converted to Free on Board (FOB) before the current exchange rate is applied. The duty on an imported vehicle can be checked in ICUMS using the chassis number, model, year, and make.
Importing without an agent
To import and clear your car at the port without an agent’s assistance, sign up with the Customs Division of GRA as a Clearing Agent. You must submit a written request or apply electronically to the Commissioner-General. After completing the necessary processes, approval for eligibility will be granted.
Documents needed
You will need to have these documents ready: a driver’s license issued in Ghana or an International Driver’s ID. Original Copies of Purchase Invoice and Insurance. Certificate of Title. Original Bill of Lading Copy (including vehicle type; both chassis and engine numbers; date of production, NOT sale date)
Cost of Importation
To calculate automobile duty in Ghana, first determine the purchase price and the manufacturer’s price at the time of manufacture. Customs applies depreciation based on the year of manufacture. For example, a car bought in 2012 at GH₵22,000 receives a 30% rebate, followed by an additional 50% depreciation. The car is then free on board (FOB), and the current exchange rate is applied before freight and insurance are considered.
Primary taxations
These are the various fees that make up the total amount of taxes owed to car importers for various car models:
Diesel motor cars:
Engine displacement not exceeding 1500cc: import duty is 5%, VAT is 12.5%, NHIL is 2.5%, GETFund levy is 2.5%, AU levy is 0.2%, ECOWAS levy is 0.5%, EXIM levy is 0.75%, Special Import levy is 2%.
Engine displacement between 1500cc and 2500cc: import duty is 10%, VAT is 12.5%, NHIL is 2.5%, GETFund levy is 2.5%, AU levy is 0.2%, ECOWAS levy is 0.5%, EXIM levy is 0.75%, Special Import levy is 2%;
Engine displacement exceeding 2500cc: import duty is 20%, VAT is 12.5%, NHIL is 2.5%, GETFund levy is 2.5%, AU levy is 0.2%, ECOWAS levy is 0.5%, EXIM levy is 0.75%, Special Import levy is 2%;
Petrol motor cars
Engine displacement not exceeding 1000: import duty is 5%, VAT is 12.5%, NHIL is 2.5%, GETFund levy is 2.5%, AU levy is 0.2%, ECOWAS levy is 0.5%, EXIM levy is 0.75%, Special Import levy is 2%;
Engine displacement between 1000cc and 3000cc: import duty is 10%, VAT is 12.5%, NHIL is 2.5%, GETFund levy is 2.5%, AU levy is 0.2%, ECOWAS levy is 0.5%, EXIM levy is 0.75%, Special Import levy is 2%.
Engine displacement exceeding 3000cc: import duty is 20%, VAT is 12.5%, NHIL is 2.5%, GETFund levy is 2.5%, AU levy is 0.2%, ECOWAS levy is 0.5%, EXIM levy is 0.75%, SPECIAL IMPORT levy is 2%.
Pick-ups
Import duty is 5%, VAT is 12.5%, NHIL is 2.5%, GETFund levy is 2.5%, AU levy is 0.2%, ECOWAS levy is 0.5%, EXIM levy is 0.75%, and Special Import levy is 2%.
Third Party Charges
Local shipping line charges are paid to the carrier
Terminal handling charges
Safe bond terminal handling charges (optional) rent for the car whilst it is in the terminal
Trade number plate GH₵154
Clearing Agent charges
Before importing vehicles in Ghana, importers must consult with relevant parties to ensure they meet all clearing requirements at the ports. Once a consignee has the vehicle’s title and Bill of Lading, they can pay duty before it arrives. Only the President, state institutions, and diplomatic missions are exempt from duty payment. If a vehicle is sold to an individual or private company, duties must be paid before the ownership change.
Restricted Vehicles to Import
These vehicles are only allowed to be imported by specialized institutions
Armoured Vehicles – Ghana Armed Forces
Ambulances – Hospitals or the Government of Ghana
Hearses – Funeral homes
Fire tankers/trucks – Ghana National Fire Service
Dispensation for right–hand steering vehicles
Customs laws prohibit right-hand steering automobiles from entering the country, but a policy dispensation allows for consideration upon the importer’s application by the Minister of Trade. After port processes, right-hand steering vehicles are dismantled and refitted for use on roads.
Vehicle importation into Ghana is not an easy task. Still, with the right process, one can have a trouble-free importation and clearing, with or without an agent, as a private individual or a government agency.
