How to calculate import duty in Ghana, with a worked example
Ghana import duty step by step, from the CIF value and five duty bands to the levies and the 2026 VAT, NHIL and GETFund rates, with a worked example.
By the Landed team · · 5 min read
To calculate import duty in Ghana, start with the CIF value: what you paid for the goods, plus insurance and freight to Ghana. Multiply it by the duty rate for the product's HS code, which is 0%, 5%, 10%, 20% or 35%. Add the small levies charged on CIF. Then add VAT at 15%, NHIL at 2.5% and the GETFund levy at 2.5%, all worked out on the CIF value plus the duty and levies.
For a finished consumer product in the 20% band, that adds up to a little under half of the CIF value. The worked example below shows each step.
Step 1: Work out the CIF value
The Ghana Revenue Authority (GRA) charges duty on general goods on the CIF value: cost, insurance and freight. That means the shipping is taxed too, not just the item.
In law, customs uses the price you actually paid. In practice, the US Department of Commerce notes that Ghana applies a wide range of reference prices. Since March 2026, customs has also used an AI valuation tool called Publican. The government's 2026 mid-year review says it raised the declared CIF value of imports by about 6.3%. If your invoice looks low for what the goods are, expect customs to value them higher.
Step 2: Find the HS code and duty band
Every product has an HS code, and the code sets the duty rate. Ghana uses the ECOWAS Common External Tariff, which has five bands:
| Duty rate | What it usually covers |
|---|---|
| 0% | Essential social goods |
| 5% | Basic necessities, raw materials and capital goods |
| 10% | Inputs and semi-finished goods |
| 20% | Finished consumer goods |
| 35% | Specific goods the government protects for economic development |
You can look up a code by name or number on the GRA HS code search. Some rates it showed on 2 November 2026:
| Product | HS heading | Import duty |
|---|---|---|
| Ceramic floor and wall tiles | 6907 | 20% |
| Ceramic sinks, toilets and basins | 6910 | 20% |
| Car parts such as bumpers, brakes and radiators | 8708 | 0% |
| Brake pads | 6813 | 0% |
| Oil and air filters | 8421 | 0% |
| Car tyres | 4011 | 10% |
| Food-processing machinery | 8438 | 5% |
Use the lookup for the duty rate only. On the day we checked, it still showed an old VAT figure from before the 2026 reform.
Step 3: Add the levies on CIF
On top of duty, most imports pay small levies on the CIF value. The rates below are from the AU levy law and the rate table on the GRA's vehicle-importation page:
- ECOWAS levy: 0.5%, on goods from outside ECOWAS.
- African Union import levy: 0.2%, on goods from outside the African Union.
- EXIM levy: 0.75%.
- Special Import Levy: shown as 2% in the GRA table. The law, extended to 2028 in April 2025, says it is charged on the CIF value.
There are also fees, such as an ICUMS fee the US government puts at 0.75% of the FOB value, and a processing fee of up to 1% on some products. The 1% COVID-19 Health Recovery Levy was abolished from 1 January 2026, so ignore any calculator or blog that still adds it.
Step 4: Add VAT, NHIL and the GETFund levy
Ghana reformed VAT from 1 January 2026, under the VAT Act 2025 (Act 1151). The GRA says VAT is now 15%, plus the 2.5% NHIL and the 2.5% GETFund levy, and that all three are charged on the same base. Before the reform, VAT was charged on top of the levies, so many older guides give the wrong figure.
For imports, the GRA says the base for VAT is the customs value plus the import duty and the other taxes charged at import. So the three add up to 20% of the CIF value plus the duty and levies.
If you are VAT-registered, the GRA says you can claim the VAT paid at import back as input tax.
A worked example
Say you import a finished consumer product from China in the 20% band, with a CIF value of GH₵ 10,000. This is an example to show the method, not a quote for any real product.
| Step | How it is worked out | Amount |
|---|---|---|
| CIF value | Price + insurance + freight | GH₵ 10,000 |
| Import duty | 20% of CIF | GH₵ 2,000 |
| ECOWAS levy | 0.5% of CIF | GH₵ 50 |
| AU import levy | 0.2% of CIF | GH₵ 20 |
| EXIM levy | 0.75% of CIF | GH₵ 75 |
| Special Import Levy | 2% of CIF | GH₵ 200 |
| Base for VAT | 10,000 + 2,000 + 345 | GH₵ 12,345 |
| VAT | 15% of 12,345 | GH₵ 1,852 |
| NHIL | 2.5% of 12,345 | GH₵ 309 |
| GETFund levy | 2.5% of 12,345 | GH₵ 309 |
| Total duty and taxes | GH₵ 4,815 |
That is about 48% of the CIF value, before fees, clearing and transport from the port. A product in the 0% band, such as many car parts, would still pay the levies and VAT. A product in the 35% band would pay more.
How to check the real figure before you buy
- Confirm the HS code. The same item can fall under different codes depending on what it is made of and what it does. Ask a licensed customs broker, especially for machines, vehicles and anything unusual. At the ports, the law requires a licensed clearing agent anyway.
- Use the official calculator. The ICUMS (UNIPASS) website has a General Goods Duty Calculator. It asks for the HS code, the country of origin, the CIF and FOB values, the net weight and the quantity.
- Keep a real invoice. Customs values goods from the invoice, but can reject a value that looks too low and set its own.
- Check permits. Food, cosmetics and medicines are controlled by the Food and Drugs Authority. Since 1 July 2026, many other goods need the Ghana Standards Authority's EasyPASS check in the exporting country, ending in a certificate of conformity, before they ship.
Gifts and parcels are not exempt. The GRA says all goods are dutiable unless a law specifically exempts them, and postal parcels attract duty too. Our guide to sending a package to Ghana explains what happens at the post office.
Common mistakes that raise the bill
- Forgetting that freight is taxed. Duty is on CIF, so expensive shipping means more duty.
- Using old VAT rates. Anything that adds a COVID levy, or charges VAT at 12.5% on top of the levies, is out of date for 2026.
- An invoice that is too low. Customs uses reference prices and valuation tools, and can set a higher value.
- The wrong HS code. A wrong code can mean a higher rate, a penalty or a delay at Tema.
Or get one price that already includes duty
When Landed brings in goods from the USA or China, the price you agree before you pay already includes the duty, the clearing and the shipping, as well as the item and our service. There is nothing extra to pay at the port. The price is locked once your deposit is in.
- Paste a product link, or describe what you need, and get a price.
- Browse tiles and building materials, fridges, freezers and air conditioners, solar panels and inverters and car parts.
For the rest of the import process, read our guides to importing from China to Ghana and shipping from the USA to Ghana.
