The short answer
In 2026 Ghana charges import duty on the CIF value at the ECOWAS tariff band for your HS code, adds CIF-based levies (ECOWAS 0.5%, AU 0.2%, EXIM 0.75%, plus a special import levy on some goods), then charges VAT 15%, NHIL 2.5% and GETFund 2.5% together on CIF plus duty. Used cars are valued from a depreciated new price and older cars pay an overage penalty.
How used vehicles are valued
Customs starts from the vehicle's home delivery value, the manufacturer's price when new, and applies depreciation for age. Freight and insurance are then added to give the CIF value on which every charge is calculated. The duty rate depends on the vehicle type and engine size: for petrol cars 5% up to 1,000cc, 10% up to 3,000cc and 20% above; for diesel cars 5% up to 1,500cc, 10% up to 2,500cc and 20% above.
| Age of vehicle (from manufacture) | Depreciation on home delivery value |
|---|---|
| Up to 6 months | 0% |
| 6 months to 1½ years | 15% |
| 1½ to 2½ years | 30% |
| 2½ to 5 years | 40% |
| Over 5 years | 50% (maximum) |
Overage penalties
Vehicles more than 10 years old from the year of manufacture pay a penalty on CIF in addition to normal duty. Some exceptions include, but are not limited to, ambulances, hearses, special-purpose vehicles and agricultural tractors.
| Age | Motor cars | Buses, coaches, vans | Trucks, lorries, tippers |
|---|---|---|---|
| 10 years or less | Nil | Nil | Nil |
| Over 10 to 12 | 5% of CIF | 2.5% of CIF | 5% of CIF |
| Over 12 to 15 | 20% of CIF | 10% of CIF | 10% of CIF |
| Over 15 to 20 | 50% of CIF | 15% of CIF | 10% of CIF |
| Over 20 (22 for trucks) | 50% of CIF | 50% of CIF | 30% of CIF |
New used-vehicle rules from 1 October 2026
The Ghana Standards Authority's Public Notice GSA/DGS/PN/26/09 (14 August 2026) sets out enforcement of the national used-vehicle standard: vehicles must be inspected before shipment by a GSA-approved body and carry a Certificate of Conformance; used vehicles over 15 years old and vehicles damaged by flood, fire or to the chassis are refused. Vehicles shipped before 1 October 2026 are not affected, even if they arrive later. Right-hand-drive vehicles remain prohibited unless specifically authorised.
Estimated customs duty only (contact us to seek professional advice).
Accuracy and review
Rates were checked against Ghana Revenue Authority publications and the other sources below on 25 September 2026. We re-check them whenever a budget, Act or GRA notice changes a rate. For a binding figure, use the ICUMS assessment or ask us to verify yours.
Frequently asked questions
How is import duty calculated in Ghana in 2026?
Customs converts the CIF value to cedis at the ICUMS rate and applies the ECOWAS tariff band for the HS code (0, 5, 10, 20 or 35%). CIF-based levies are added (ECOWAS 0.5%, AU 0.2%, EXIM 0.75%, and where applicable the special import levy). VAT at 15%, NHIL at 2.5% and GETFund at 2.5% are then charged on the same base: CIF plus duty.
Did the VAT reform change duty on imports?
Yes. Under the VAT Act, 2025 (Act 1151), from 1 January 2026 the 1% COVID-19 levy was abolished and VAT, NHIL and GETFund are all charged on the same value instead of VAT being charged on top of the levies. The combined rate is 20% rather than about 21.9%.
How does Customs value a used car?
From the vehicle's home delivery value (its original new price), reduced for age: 15% after six months, 30% after 1½ years, 40% after 2½ years and 50% after five years. Freight and insurance are added to reach CIF. Your auction or purchase price is not used.
What is the overage penalty on old cars?
Motor cars over 10 years old pay 5% of CIF (10 to 12 years), 20% (12 to 15 years) or 50% (over 15 years) on top of normal duty. Buses and trucks have their own, generally lower, bands.
Can I still import a car older than 15 years?
Not if it ships on or after 1 October 2026. The Ghana Standards Authority's public notice of 14 August 2026 refuses used vehicles over 15 years old, and flood, fire or structurally damaged vehicles, and requires a Certificate of Conformance from pre-shipment inspection. Vehicles shipped before that date are not affected.
Why does the ECOWAS or AU levy show as zero?
The ECOWAS levy does not apply to goods of ECOWAS origin, and the AU levy does not apply to goods from AU member states. Choose the correct origin; for ECOWAS duty-free treatment you need a valid ETLS certificate of origin.
Is the processing fee charged on all goods?
No. The 1% processing fee is charged on goods that are duty-free or exempt from import duty, except zero-rated goods for education, health and agriculture.
Which exchange rate should I use?
The rate Customs publishes on ICUMS for the period, not your bank's rate. Bank of Ghana interbank rates are a close guide for planning.
Is this the amount I will pay?
No. It is an estimated customs duty only. The final amount is GRA's ICUMS assessment, which can differ if Customs reclassifies the goods, adjusts the value or applies a product-specific levy. Contact us to seek professional advice and a verified figure.
Sources and further reading
- GRA: Customs tariffs and levies (ECOWAS CET bands and charges)
- GRA: Vehicle importation (duty by type and engine size, levies, examination fee)
- GRA: VAT under the VAT Act, 2025 (Act 1151), effective 1 January 2026
- GRA: Import procedures
- GRA / ICUMS: official used vehicle duty calculator (VIN lookup)
- GRA / ICUMS: official general goods duty calculator
- Bank of Ghana: daily interbank exchange rates
- Ghana Standards Authority
