The price of the car is not the cost of the car. Between a bargain abroad and a registered vehicle in Accra sit customs duty, several levies, VAT charged on top of all of it, an age penalty, port charges and an agent.
People discover this in the wrong order, having already paid for the car.
Ghana vehicle import duty calculator
Work out what a car costs to land in Tema, including duty by engine size and the overage penalty on older vehicles.
Customs decides the value, not your receipt
The single most important thing to understand: duty is charged on the CIF value — cost, insurance and freight — and customs values vehicles against its own database.
If you paid less than the database says the vehicle is worth, the database wins. A generous invoice from a friendly seller does not reduce your duty; it just makes the valuation query take longer.
Duty by engine capacity
| Engine capacity | Import duty |
|---|---|
| Up to 1900cc | 5% |
| 1900cc to 3000cc | 10% |
| Over 3000cc | 20% |
Commercial vehicles, buses and goods vehicles are classified differently again. The HS code decides it.
The overage penalty
A vehicle more than 10 years old, counted from the year of manufacture, attracts an overage penalty on its CIF value on top of everything else:
| Age | Penalty on CIF |
|---|---|
| Over 10, up to 12 years | 5% |
| Over 12, up to 15 years | 20% |
| Over 15 years | 50% |
This is what makes cheap old cars expensive
A fifteen-year-old car costs little abroad precisely because it is fifteen years old. Ghana charges you for that. Run the numbers on a newer, more expensive vehicle before assuming the old one is cheaper to land.
Then the levies, and then VAT on all of it
On top of duty and any penalty:
| Charge | Rate on CIF |
|---|---|
| ECOWAS Levy | 0.5% |
| African Union Import Levy | 0.2% |
| EXIM Levy | 0.75% |
| Inspection fee | 1% |
| Network charge | 0.4% |
And then VAT and the health and education levies are charged on the CIF value plus the duty plus the levies — not on the CIF value alone. That compounding is why the total lands well above the headline duty rate.
— Why the effective VAT rate is higher
Clearing, and the clock
Clearance runs through ICUMS. In practice you will use a licensed clearing agent, and a good one is worth their fee.
Roughly 7 days of free storage apply before demurrage and port rent start, and they accrue daily regardless of whose fault the delay is.
- Have the money ready before the ship arrives. Waiting for funds is the most expensive reason to be late
- Agree the agent’s own fee in writing, separately from the duty
- Ask for the assessment notice and read it. The duty, the levies and the agent’s charges should be distinguishable
- Keep the customs entry forever. You need it to register the vehicle, and to sell it
Then register it
Clearing the car is not the end. It has to be registered, inspected and insured before it is legal to drive.