The short answer
Customs values an imported used car from its original new price (home delivery value), depreciated by up to 50% for age, plus freight and insurance. Duty is 5, 10 or 20% depending on fuel and engine size, plus levies, a 1% examination fee, VAT, NHIL and GETFund. Cars over 10 years pay an overage penalty, and from 1 October 2026 used vehicles over 15 years old are refused.
Step 1: check eligibility before you buy
- Left-hand drive only: right-hand-drive vehicles are prohibited unless specifically authorised
- From 1 October 2026, used vehicles need a Ghana Standards Authority Certificate of Conformance from pre-shipment inspection
- From 1 October 2026, 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 by the GSA rules, even if they arrive later
Step 2: how the value is worked out
Customs does not use your auction price. It starts from the home delivery value (the manufacturer's price when new, looked up by VIN on ICUMS) and applies depreciation for age:
| Age from manufacture | Depreciation |
|---|---|
| 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) |
Freight and insurance are added to give the CIF value, converted at the ICUMS exchange rate.
Step 3: duty by vehicle type
| Vehicle | Import duty |
|---|---|
| Petrol car up to 1,000cc | 5% |
| Petrol car 1,001 to 3,000cc | 10% |
| Petrol car over 3,000cc | 20% |
| Diesel car up to 1,500cc | 5% |
| Diesel car 1,501 to 2,500cc | 10% |
| Diesel car over 2,500cc | 20% |
| Pick-ups and buses (10+ seats) | 5% |
| Motorcycles | 20% |
On top: ECOWAS levy 0.5%, AU levy 0.2%, EXIM levy 0.75%, special import levy 2% and a 1% examination fee on used vehicles, then VAT 15%, NHIL 2.5% and GETFund 2.5% on CIF plus duty.
Step 4: overage penalty
| Age | Motor cars | Buses and vans | Trucks |
|---|---|---|---|
| Over 10 to 12 years | 5% of CIF | 2.5% of CIF | 5% of CIF |
| Over 12 to 15 years | 20% of CIF | 10% of CIF | 10% of CIF |
| Over 15 years | 50% of CIF | 15% to 50% of CIF | 10% to 30% of CIF |
Documents
- Bill of lading
- Title or registration certificate from the exporting country
- Purchase invoice
- Ghana Card or TIN
- GSA Certificate of Conformance for shipments from 1 October 2026
- Relief or exemption approval, if claiming one
Timeline and registration
With complete documents most vehicles clear within a few working days of discharge. Duty can be paid before the vehicle arrives once you hold the title and bill of lading. After release you receive the customs documents needed for DVLA registration. Estimate your figures with the duty calculator (choose "Used vehicle").
Frequently asked questions
Can I import a car older than 10 years?
Yes, with an overage penalty of 5 to 50% of CIF depending on age. From 1 October 2026, used vehicles over 15 years old that ship on or after that date are refused by the Ghana Standards Authority.
Why is duty higher than the purchase price suggests?
Customs values vehicles from the depreciated original new price, not your auction or purchase price.
Do electric cars pay import duty?
Electric vehicles currently benefit from a zero import duty incentive. Confirm eligibility for the specific model on ICUMS before shipping.
Can I get a duty estimate before shipping?
Yes. Use our calculator or send the VIN, make, model, year and engine size.
