Ghana Import Regulations

General Information & Import Rules

• • Who Can Import: Private individuals and registered businesses in Ghana.
• • Drive Orientation: Only Left-Hand Drive (LHD) vehicles are permitted for importation.
• • Age Restriction: The standard threshold is 10 years from the date of manufacture. Vehicles older than 10 years are subject to significant graduated penalties.
• • Age Calculation: Duties are calculated based on the year of manufacture using the official model year reckoning index.

Shipping & Logistics

• • Destination Port: Tema.
• • Shipment Details: Approximately 34–44 days via RORO.
• • Vessel Schedule: Monthly frequency.
• • Inspection: No pre-shipment inspection is required for Ghana.

Duties & Taxes

• • Import Duty: Ranges from 0% to 20% based on vehicle specification.
• • Import VAT: Ranges from 0% to 12.5%.
• • National Health Insurance Levy: Ranges from 0% to 2.5%.
• • Additional Levies: ECOWAS Levy (0.5%), EDF (0.5%), and an Examination Fee (1%).

Over-Age Penalties (CIF Value)

• • 10–12 years: 5% penalty.
• • 12–15 years: 20% penalty.
• • 15–25 years: 50% penalty.
• • 25–35 years: 70% penalty.
• • Over 35 years: 100% CIF penalty.

Valuation & Documentation

• • Vehicle Valuation: Graduated from 100% of price (for vehicles ≤ 6 months) down to 50% (for vehicles 5 years and older).
• • Required Forms: Customs Form C.12/SAD and Home Delivery Value certification.
• • Core Documents: Certificate of Title and Registration, Original Bill of Lading (BoL), and International Driver’s License.
• • Invoices: Original Purchase Invoice and valid Insurance Policy.