The short answer
Ghana charges import duty on the CIF value at the ECOWAS tariff band for your HS code (0, 5, 10, 20 or 35%). CIF-based levies are added: ECOWAS 0.5%, AU 0.2%, EXIM 0.75% and, on some goods, a 2% special import levy. VAT 15%, NHIL 2.5% and GETFund 2.5% are then charged together on CIF plus duty. The COVID-19 levy no longer applies.
Step 1: the customs value (CIF)
Almost every charge is calculated on the CIF value: cost of the goods plus insurance plus freight to Ghana, converted to cedis at the exchange rate Customs publishes on ICUMS for the period, not your bank's rate.
Step 2: import duty from the ECOWAS tariff
| Band | Goods covered |
|---|---|
| 0% | Essential social goods |
| 5% | Basic necessities, raw materials, capital goods, specific inputs |
| 10% | Inputs and intermediate (semi-finished) products |
| 20% | Finished consumer goods |
| 35% | Specific goods for economic development |
The band follows your 10-digit HS code. Goods of ECOWAS origin with a valid ETLS certificate of origin enter duty-free.
Step 3: levies on CIF
| Levy | Rate | When it applies |
|---|---|---|
| ECOWAS levy | 0.5% | Goods from outside ECOWAS |
| AU levy | 0.2% | Goods from outside AU member states |
| EXIM levy | 0.75% | Imports in commercial quantities |
| Special import levy | 2% (1% on listed inputs) | Selected goods, including many finished goods and used vehicles |
| Processing fee | 1% | Goods that are duty-free or exempt (except for education, health and agriculture) |
| Examination fee | 1% | Used vehicles only |
Step 4: VAT, NHIL and GETFund on one base
The VAT Act, 2025 (Act 1151) took effect on 1 January 2026. It abolished the 1% COVID-19 Health Recovery Levy and put VAT (15%), NHIL (2.5%) and GETFund (2.5%) on the same base, instead of adding the levies first and charging VAT on top. For imports that base is CIF plus import duty (plus any excise). The combined rate is 20%, down from an effective 21.9% under the old cascading system, and VAT-registered businesses can now claim NHIL and GETFund as input tax.
Worked example
A finished consumer good (20% band) from China with a CIF value of GH₵100,000:
| CIF value | GH₵100,000.00 |
| Import duty 20% | GH₵20,000.00 |
| ECOWAS 0.5% + AU 0.2% + EXIM 0.75% | GH₵1,450.00 |
| Special import levy 2% | GH₵2,000.00 |
| NHIL 2.5% of GH₵120,000 | GH₵3,000.00 |
| GETFund 2.5% of GH₵120,000 | GH₵3,000.00 |
| VAT 15% of GH₵120,000 | GH₵18,000.00 |
| Duty, levies and taxes | GH₵47,450.00 |
Your ICUMS assessment may differ if Customs reclassifies the goods, adjusts the value or applies a product-specific charge. Run your own numbers in the duty calculator.
What is not in the duty bill
Terminal handling, shipping-line charges, examination handling, storage, demurrage, haulage and your agent's fee. See landed cost in Ghana.
Frequently asked questions
Is duty calculated on the invoice value?
It starts from the transaction value, adds freight and insurance to reach CIF, and Customs may adjust it if it considers the value understated.
Was the COVID-19 levy removed?
Yes. It was abolished from 1 January 2026 when the VAT Act, 2025 (Act 1151) and the COVID-19 levy repeal took effect.
Are NHIL and GETFund charged before VAT?
No longer. Since 1 January 2026, VAT, NHIL and GETFund are all charged on the same base, so the combined rate is 20%.
Can goods from other African countries pay less duty?
Goods meeting ECOWAS or AfCFTA rules of origin may qualify for preferential rates with a valid certificate of origin; ECOWAS-origin goods also avoid the ECOWAS levy.
