How much is duty on a car in Ghana? Car import duty explained (2026)
Duty and levies on an imported car in Ghana usually come to 35–50% of its customs value. Here's how customs works it out, from the car's age and engine size to every levy on the bill, with worked examples.
If you're bringing a car into Ghana, expect the duty, levies and fees to come to roughly 35% to 50% of the car's customs value. The exact figure depends on four things: what the car cost new, how old it is, its engine size and fuel type, and the exchange rate customs uses that week. A typical eight-year-old 2.0-litre petrol saloon bought for the equivalent of $20,000 new comes to about GH₵51,500 in duty and levies.
This guide explains how customs gets from the car to that figure, line by line, so you can budget before you buy abroad or check a clearing agent's quote. The car import duty calculator does all of this in one go.
Step 1: The customs value
Customs doesn't simply take the price you paid. For a used car, it starts from the vehicle's value when new and reduces it by age, under section 60 of the Customs Act, 2015 (Act 891):
| Age of the vehicle | Share of the new value used |
|---|---|
| Up to 6 months | 100% |
| Over 6 months, up to 18 months | 85% |
| Over 18 months, up to 30 months | 70% |
| Over 30 months, up to 5 years | 60% |
| Over 5 years | 50% |
To that customs adds freight and insurance, the cost of getting the car to Ghana. The total is the CIF value (cost, insurance and freight), converted into cedis at the exchange rate customs sets for the week. Almost every tax on the bill is a percentage of this CIF value, so it's the number that matters most.
Step 2: The import duty rate
The duty rate depends on the type of vehicle and, for petrol and diesel cars, the engine size:
| Vehicle | Engine | Import duty |
|---|---|---|
| Petrol car | up to 1,000cc | 5% |
| Petrol car | 1,001cc to 3,000cc | 10% |
| Petrol car | over 3,000cc | 20% |
| Diesel car | up to 1,500cc | 5% |
| Diesel car | 1,501cc to 2,500cc | 10% |
| Diesel car | over 2,500cc | 20% |
| Hybrid or electric car | any | 20% |
| Pick-up or goods vehicle | any | 5% |
| Bus (10 or more seats) | any | 5% |
| Motorcycle | any | 20% |
A bigger engine doesn't just cost more to run. Moving from a 3.0-litre to a 3.5-litre petrol engine doubles the duty rate from 10% to 20%.
The container terminal at Tema, where most imported vehicles are cleared. Photo: SteKrueBe, CC BY-SA 3.0, via Wikimedia Commons
Step 3: The levies and fees on top
After duty come the levies. Most are charged on the CIF value. VAT, NHIL and GETFund are charged on the CIF value plus the duty, so duty is taxed again.
| Charge | Rate | Charged on |
|---|---|---|
| ECOWAS levy | 0.5% | CIF value |
| African Union import levy | 0.2% | CIF value |
| EXIM levy | 0.75% | CIF value |
| Special Import Levy | 2% | CIF value |
| Vehicle examination fee (used cars) or inspection fee (new) | 1% | CIF value |
| Withholding tax on imports | 1% | CIF value |
| Import VAT | 15% | CIF value + duty |
| Import NHIL | 2.5% | CIF value + duty |
| Import GETFund levy | 2.5% | CIF value + duty |
| Network charge | 0.4% | cost of the car (FOB) |
| VAT, NHIL and GETFund on the network charge | 20% | the network charge |
| e-IDF fee | GH₵5 | flat |
The 1% withholding tax on imports can be claimed back against income tax if the importer is a business filing returns. For a private buyer it's simply part of the cost.
Worked example 1: an eight-year-old 2.0-litre saloon
Say you're importing a used 2.0-litre petrol saloon, eight years old. It cost $20,000 new, freight is $1,500 and insurance $200, and the customs rate is GH₵11.63 to the dollar.
- The car is over five years old, so customs uses 50% of its new value: $10,000.
- CIF value: ($10,000 + $1,500 + $200) × 11.63 = GH₵136,071.00
- Duty rate for a 2,000cc petrol car: 10%
| Line | Amount |
|---|---|
| Import duty (10%) | GH₵13,607.10 |
| ECOWAS levy (0.5%) | GH₵680.36 |
| African Union levy (0.2%) | GH₵272.14 |
| EXIM levy (0.75%) | GH₵1,020.53 |
| Special Import Levy (2%) | GH₵2,721.42 |
| Vehicle examination fee (1%) | GH₵1,360.71 |
| Withholding tax on imports (1%) | GH₵1,360.71 |
| Import VAT (15% of CIF + duty) | GH₵22,451.72 |
| Import NHIL (2.5%) | GH₵3,741.95 |
| Import GETFund levy (2.5%) | GH₵3,741.95 |
| Network charge and its VAT | GH₵558.24 |
| e-IDF and certification fees | GH₵5.50 |
| Total duty, levies and fees | GH₵51,522.33 |
That's 37.9% of the CIF value. The car costs you about GH₵187,600 landed, before clearing agent's fees, port charges, registration and the trip from Tema.
Worked example 2: a four-year-old 3.5-litre SUV
Now a 3.5-litre petrol SUV, four years old, that cost $45,000 new, with $2,000 freight and $400 insurance, at the same rate.
- Four years old, so customs uses 60% of the new value: $27,000.
- CIF value: GH₵341,922.00
- Duty rate for a petrol engine over 3,000cc: 20%, so duty alone is GH₵68,384.40.
With every levy added, the bill comes to GH₵170,593.18, about 49.9% of the CIF value. The bigger engine does most of the damage. The same SUV with a 3.0-litre engine would be in the 10% band.
Both examples use the same calculation as the car import duty calculator. Enter your own car's details there, and the week's customs exchange rate if you have it.
Accra Central. Many of the cars on Ghana's roads arrived as used imports. Photo: Muntaka Chasant, CC BY-SA 4.0, via Wikimedia Commons
Old cars and accident cars: check before you buy
This is where people lose money, so read it before paying a seller abroad.
- The Customs (Amendment) Act, 2020 (Act 1014) banned the import of salvaged vehicles (cars wrecked or damaged by collision, fire or flood) of any age, and of specified vehicles over ten years old. The ban took effect in late 2020, with exceptions for some categories of vehicle.
- The Customs Act's schedule also sets overage penalties, a percentage of the customs value added to the bill, for vehicles older than ten years where they may still be imported. For cars, the penalty rises from 5% for vehicles just over ten years old to 20%, 50%, 70% and finally 100% of the customs value for the oldest.
- The ban has been politically contested, and the current government said while in opposition that it would reverse it. Rules on old and accident-damaged vehicles can change, so confirm the current position with the Customs Division of GRA before you buy. A car that can't be cleared can't be driven.
The process at the port, briefly
Imported vehicles are declared and cleared through Ghana's customs system, ICUMS, usually by a licensed clearing agent acting for you. The agent prepares the declaration, customs values the vehicle and checks it, you pay the duty and levies, and the car is released. Budget separately for the agent's fee, port and shipping line charges, and registration with the DVLA once the car is cleared. None of those are in the figures above.
Common questions
How much is duty on a car in Ghana? Usually 35–50% of the car's CIF value, depending mainly on engine size and fuel type. An eight-year-old 2.0-litre petrol car worth $20,000 new comes to about GH₵51,500 at GH₵11.63 to the dollar.
Why does customs use the car's price when new? The Customs Act values used vehicles by reducing their value when new according to age, not by the price on your receipt. That keeps valuations consistent and makes an artificially low invoice pointless.
Does a smaller engine really save that much? Often, yes. Petrol cars over 3,000cc pay 20% duty against 10% for 1,001–3,000cc. And because VAT is charged on the duty too, the saving carries through to the VAT.
Can I import a car older than ten years? Act 1014 banned most vehicles over ten years old from October 2020, with exceptions for some categories. The ban has been politically contested, so confirm the current position with GRA Customs before buying.
Are electric cars cheaper to import? Not on duty: hybrid and electric cars are charged 20% in the current tariff. Check with GRA whether any exemption scheme applies at the time you import.
Which exchange rate does customs use? Customs sets its own rate each week, close to but not always the same as the market rate. Ask your clearing agent for the current week's rate and put it into the calculator.
Last checked 27 September 2026 against the Customs Act, 2015 (Act 891), the Customs (Amendment) Act, 2020 (Act 1014), GRA's customs tariffs and levies and the ICUMS tariff. Rates change; the car import duty calculator always uses the current ones. An estimate, not a customs assessment: GRA's valuation decides what you pay.
Cover photo: Banku, CC BY-SA 3.0, via Wikimedia Commons
