The duty rate is not the cost. Between the invoice and the goods in your hands sit import duty, five levies, and VAT charged on a base that already includes most of them.
Ghana import duty calculator
Work out the duty, levies and VAT on goods imported into Ghana, from the CIF value and the tariff band.
What the calculator is doing
Everything starts from the CIF value: the price of the goods, plus the freight, plus the insurance. Duty is charged on that, not on the invoice alone.
| Charge | Charged on | Rate |
|---|---|---|
| Import duty | CIF | The tariff band, 0% to 35% |
| ECOWAS Levy | CIF | 0.5% |
| African Union Import Levy | CIF | 0.2% |
| EXIM Levy | CIF | 0.75% |
| Special Import Levy, selected goods | CIF | 2% |
| NHIL and GETFund | CIF + duty + levies | 5% together |
| VAT | the same base | 15% |
| Inspection fee | CIF | 1% |
| Network charge | CIF | 0.4% |
The compounding is the point. VAT and its two levies are charged on a figure that already contains the duty and the import levies, which is why the total lands so far above the headline rate. Since 2026 VAT, NHIL and GETFund share that one base, and the COVID levy that used to sit in this table is gone.
The five tariff bands
Ghana applies the ECOWAS Common External Tariff:
| Band | Rate | Typically |
|---|---|---|
| Social goods | 0% | Medicines, most books, some basic foods |
| Raw materials | 5% | Inputs and basic capital goods |
| Intermediate goods | 10% | Part-processed goods |
| Finished goods | 20% | Most personal imports |
| Specific goods | 35% | Goods where domestic production is protected |
Your band is set by the HS code, which is a classification, not a description. A clearing agent earns their fee here.
What this does not include
- Port charges, demurrage and port rent, which start after roughly 7 days
- Your clearing agent’s own fee
- Permits from the FDA, the GSA or another regulator
- Transport from the port
Customs values the goods, you do not
Duty is charged on customs’ own valuation where that is higher than your invoice. A generous invoice from a friendly seller does not reduce the duty; it lengthens the query.