Customs and freight glossary
42 terms you will meet when importing, exporting or transiting cargo through Ghana, explained plainly.
- AfCFTA
- African Continental Free Trade Area. A trade agreement that reduces duty on qualifying goods traded between participating African countries.
- Airway bill (AWB)
- The transport document for air cargo, issued by the airline or its agent. It is not a document of title.
- Bill of lading (B/L)
- The document issued by a sea carrier acknowledging receipt of cargo; it is a contract of carriage and, in its negotiable form, a document of title.
- Bonded warehouse
- A licensed facility where goods can be stored under customs control before duty is paid.
- Break-bulk
- Cargo shipped as individual pieces rather than in containers, such as steel coils or machinery.
- CET
- Common External Tariff. The ECOWAS tariff schedule with bands of 0, 5, 10, 20 and 35%.
- Chargeable weight
- In air freight, the greater of actual weight and volumetric weight; the basis for the freight charge.
- CIF
- Cost, Insurance and Freight. An Incoterm, and also the customs value on which most Ghanaian duties are calculated.
- Consignee
- The party to whom goods are shipped, named on the bill of lading.
- Consolidation
- Combining several shippers' cargo into one container (LCL).
- Customs house agent
- A person or company licensed by the Ghana Revenue Authority to clear goods on behalf of importers and exporters.
- Deconsolidation
- Stripping a shared container and separating each consignee's goods.
- Delivery order
- A shipping-line document authorising release of cargo to the consignee or its agent.
- Demurrage
- A shipping-line charge for a full container remaining in the port beyond free days.
- Detention
- A shipping-line charge for keeping a container outside the port beyond free days.
- ECOWAS
- Economic Community of West African States.
- ETA
- Estimated time of arrival of a vessel or flight.
- Examination
- Customs inspection of cargo by scanning or physical opening.
- FCL
- Full container load: one shipper's cargo in a dedicated container.
- FOB
- Free on Board. Incoterm where risk passes once goods are loaded on the vessel at origin.
- Free days
- The period before demurrage, detention or storage charges start.
- GETFund levy
- Ghana Education Trust Fund levy, 2.5% on taxable imports.
- GRA
- Ghana Revenue Authority, whose Customs Division administers import and export controls and duties.
- HS code
- Harmonized System code classifying goods for customs; 10 digits under the ECOWAS CET.
- ICUMS
- Integrated Customs Management System, Ghana's customs single window.
- Incoterms
- ICC trade terms defining the division of costs, risks and tasks between seller and buyer.
- LCL
- Less than container load: cargo sharing a container with other shippers.
- Manifest
- The carrier's list of all cargo on a vessel or aircraft, submitted to Customs.
- NHIL
- National Health Insurance Levy, 2.5% on taxable imports.
- Out-of-gauge (OOG)
- Cargo exceeding standard container dimensions, carried on flat racks, open tops or as break-bulk.
- Packing list
- A document detailing the contents, weights and packaging of a shipment.
- Phytosanitary certificate
- An official certificate that plants or plant products meet the importing country's health requirements.
- Proforma disbursement account
- An advance estimate of port costs for a vessel call, prepared by the ship agent.
- Reefer
- A refrigerated container for chilled or frozen cargo.
- RoRo
- Roll-on/roll-off: vehicles driven on and off the vessel.
- Telex release
- A shipping-line release of cargo without presenting the original bill of lading.
- TIN
- Taxpayer Identification Number. Individuals in Ghana use their Ghana Card number.
- Transit
- Movement of goods through Ghana under customs control to another country, without paying Ghanaian duty.
- Transit bond
- A guarantee securing duty on transit goods until their exit from Ghana is confirmed.
- Valuation
- The customs process of determining the value on which duty is charged.
- VAT
- Value Added Tax, 15% on taxable imports in Ghana in 2026.
- Volumetric weight
- Length × width × height (cm) ÷ 6,000, used in air freight pricing.
Cargo on the water? Get it quoted before it lands.
Send the B/L, invoice and packing list. A named account manager replies within two business hours.
