Car import duty in Ghana: the complete guide
Updated 2026-07-04 · Based on GRA/ICUMS schedules
Every vehicle imported into Ghana pays import duty plus a stack of levies collected by the Ghana Revenue Authority (GRA) through ICUMS. This guide walks through exactly how the figure is built, step by step, with a worked example.
The short answer: import duty is 5%, 10% or 20% of the vehicle's CIF value depending on engine size and fuel type. After VAT, NHIL, GETFund and the smaller levies are added, total taxes usually land around 30–50% of the CIF value for a vehicle 10 years old or newer — more if an age penalty applies.
Step 1 — Customs establishes the CIF value
Duty is not charged on what you paid for the car. Customs values the vehicle using a VIN-based reference price in ICUMS: the manufacturer's first-sale price (the "home delivery value"), reduced by depreciation of up to 50% based on the vehicle's age, then converted to cedis at the prevailing rate, with estimated freight and insurance added. The result is the CIF value (Cost + Insurance + Freight) — the base for almost every charge that follows.
Step 2 — Import duty by engine size and fuel
| Vehicle | Import duty rate |
|---|---|
| Petrol car, engine up to 1000cc | 5% |
| Petrol car, 1001–3000cc | 10% |
| Petrol car, above 3000cc | 20% |
| Diesel car, engine up to 1500cc | 5% |
| Diesel car, 1501–2500cc | 10% |
| Diesel car, above 2500cc | 20% |
| Bus / minibus / van | 5% |
| Pick-up truck | 5% |
| Truck / lorry / tipper | 10% |
| Motorcycle or tricycle | 20% |
| Ambulance / hearse | 20% |
Step 3 — VAT and the levy stack
Import duty is only the start. VAT (15%) is charged on the duty-inclusive value, NHIL and GETFund add 2.5% each, and several smaller levies apply to the CIF. Here is the full stack for a typical 1800cc petrol saloon with a CIF of GH₵ 150,000:
| Charge | Rate | On CIF of GH₵ 150,000 |
|---|---|---|
| Import Duty (1800cc petrol saloon) | 10% of CIF | GH₵ 15,000 |
| NHIL | 2.5% | GH₵ 4,125 |
| GETFund Levy | 2.5% | GH₵ 4,125 |
| VAT (on duty-inclusive value) | 15% | GH₵ 24,750 |
| ECOWAS Levy | 0.5% | GH₵ 750 |
| EXIM Levy | 0.75% | GH₵ 1,125 |
| Special Import Levy | 2% | GH₵ 3,000 |
| African Union Levy | 0.2% | GH₵ 300 |
| Examination Fee (used vehicles) | 1% | GH₵ 1,500 |
| Total duties & taxes | ~36.4% | GH₵ 54,675 |
Excludes the ICUMS Network Charge (with its own VAT/NHIL/GETFund) and small fixed processing fees, and assumes no age penalty.
Step 4 — The age (overage) penalty
Vehicles older than 10 years pay an extra penalty on the CIF — from 5% for a car just over 10 years old up to 50% for one over 15. See the full bands in the overage penalty guide, or use the best-year finder to see which model year minimises your total cost.
Step 5 — Get your exact figure
The Ghana Duty Calculator applies all of the above automatically — duty band, every levy, the age penalty and live exchange rates — and itemises the result line by line. You can also look the vehicle up by VIN or chassis number.
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Frequently asked questions
How much is import duty on a car in Ghana?
Import duty is 5%, 10% or 20% of the CIF value depending on engine size and fuel type (e.g. a petrol engine of 1001–3000cc pays 10%). With VAT (15%), NHIL (2.5%), GETFund (2.5%) and the smaller GRA levies added, total duties and taxes typically come to roughly 30–50% of the CIF value for a vehicle 10 years old or newer.
Is duty charged on the price I actually paid for the car?
No. Ghana Customs uses a VIN-based reference price in ICUMS — the manufacturer's first-sale price depreciated by up to 50% for age, plus estimated freight and insurance — rather than your invoice. That is why two identical cars bought at different prices pay the same duty.
What taxes make up the total besides import duty?
VAT (15% on the duty-inclusive value), NHIL (2.5%), GETFund (2.5%), ECOWAS Levy (0.5%), African Union Levy (0.2%), EXIM Levy (0.75%), Special Import Levy (2%), a 1% examination fee on used vehicles, plus the ICUMS Network Charge and fixed processing fees.
Can I calculate my duty before shipping the car?
Yes. Using the vehicle's specs (or its VIN), the Ghana Duty Calculator estimates the full GRA charge stack in cedis before you buy or ship, so the duty bill is never a surprise at the port.