The rule that governs everything in this guide: the price you paid abroad is not what the item will cost you. Duty, levies, VAT and clearing charges are calculated on an assessed value, and they routinely add half again to the landed cost. Sometimes more.

Work out the total before you order, not after.

Who is involved

Customs Division of the GRA assesses and collects duty.

The Ghana Standards Authority and the Food and Drugs Authority control what may be imported at all — food, cosmetics, medicines, electricals.

A clearing agent does the paperwork. For anything arriving by sea, you will use one. They are not optional in practice.

What you will pay

Broadly, on the customs-assessed value:

  • Import duty, commonly 0%, 5%, 10% or 20% depending on the classification
  • Import VAT at 15%
  • NHIL, GETFund and the COVID levy, as on any other supply
  • Various smaller levies — ECOWAS, African Union, inspection, network charges
  • Clearing agent fees, port handling, demurrage if it sits too long

Duty is charged on the value customs assesses, not the invoice you show them. They apply their own valuation database. A suspiciously low declared value does not reduce the bill; it delays clearance.

VAT and the levies

Small parcels and courier

DHL, FedEx, UPS and the courier arms of the post handle small imports. They usually clear on your behalf and present you a bill for duty plus their handling fee before releasing the parcel.

For low-value personal items this is the least painful route. There is a de minimis threshold below which duty is not collected; it is low, and it changes, so do not build a business on it.

Package forwarding — a US or UK address that reships to Ghana — is widely used by Ghanaians buying from Amazon and similar. It works. Add the forwarder’s fee to your arithmetic.

Sea freight and Tema

For anything large — a container of household goods, a vehicle, business stock — it comes through Tema Port.

How it goes:

  1. Get a clearing agent before the goods arrive. Ask for recommendations rather than picking one at the port.
  2. Send them the documents: bill of lading, commercial invoice, packing list, and your TIN — which is your Ghana Card PIN.
  3. Classification and valuation. The agent files the declaration.
  4. Pay duty.
  5. Inspection, where required.
  6. Release and delivery.

Demurrage is the cost nobody budgets for

Containers accrue storage and demurrage charges for every day they sit at the port. Delays over paperwork or a valuation dispute can add substantially to a bill that seemed settled. Start the process before the ship docks, not after.

Vehicles

Importing a car is common and the duty is significant, calculated on assessed value with age a major factor. Ghana has changed the treatment of older vehicles more than once, including an attempted ban on vehicles over ten years that was subsequently reversed.

Get a clearing agent to quote the total landed cost, in writing, before you buy the car. People routinely discover the duty exceeds what they paid for the vehicle.

You will also need to register it with the DVLA and obtain roadworthy and insurance.

Driving in Accra

Personal effects

Someone taking up residence in Ghana may bring personal and household effects with relief from duty, subject to conditions on what qualifies, how long you owned it and how soon after arrival it lands.

Returning residents and people taking up appointment have specific concessions. Ask the GRA or a clearing agent about your exact situation before shipping — the difference between qualifying and not is large.

Restricted and prohibited

Some goods need permits or are banned outright. Among the ones that catch people:

  • Medicines and supplements — FDA registration
  • Food and cosmetics — FDA
  • Used electricals — restricted, and enforcement varies
  • Firearms, ammunition — licensing
  • Certain agricultural products — plant and animal health permits
  • Second-hand underwear and some used goods — prohibited

Check before shipping. Goods refused entry become an expensive problem.

Practical advice

  • Get the total landed cost quoted before ordering. Item, shipping, duty, levies, agent, delivery. Every time.
  • Use a recommended agent, not one who approaches you.
  • Get receipts for everything, including what you pay the agent.
  • Ask what is included in an agent’s quote and what is billed later.
  • Consider buying locally. Once duty and clearing are counted, Melcom or a Circle electronics shop is frequently cheaper than importing.

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