Ghana vehicle import duty & levy rates (2026)
Updated 2026-07-04 · Based on GRA/ICUMS schedules
One reference table for every rate the GRA applies to an imported vehicle — duty bands, the levy stack, and the age penalty.
Import duty rates
Charged on the CIF value, by vehicle type, 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% |
Levies & taxes on top of duty
| Levy | Rate | Charged on |
|---|---|---|
| VAT | 15% | CIF + import duty |
| NHIL (National Health Insurance Levy) | 2.5% | CIF + import duty |
| GETFund Levy | 2.5% | CIF + import duty |
| ECOWAS Levy | 0.5% | CIF |
| African Union Levy | 0.2% | CIF |
| EXIM Levy | 0.75% | CIF |
| Special Import Levy | 2% | CIF |
| Examination Fee (used vehicles) | 1% | CIF |
The ICUMS Network Charge (plus its own VAT, NHIL and GETFund) and small fixed processing fees also apply per declaration.
Overage (age) penalty
Category A — cars, SUVs, motorcycles & tricycles
| Vehicle age | Penalty (% of CIF) |
|---|---|
| 10 years or newer | None |
| Over 10, up to 12 years | 5% |
| Over 12, up to 15 years | 20% |
| Over 15 years | 50% |
Category B — buses, vans & pick-ups
| Vehicle age | Penalty (% of CIF) |
|---|---|
| 10 years or newer | None |
| Over 10, up to 12 years | 2.5% |
| Over 12, up to 15 years | 10% |
| Over 15, up to 20 years | 15% |
| Over 20 years | 50% |
Category C — trucks & lorries
| Vehicle age | Penalty (% of CIF) |
|---|---|
| 10 years or newer | None |
| Over 10, up to 12 years | 5% |
| Over 12, up to 22 years | 10% |
| Over 22 years | 30% |
Apply these rates to your vehicle →
More guides
Frequently asked questions
What percentage of a car's value goes to duty and taxes in Ghana?
For a vehicle 10 years old or newer, total duties and taxes typically come to roughly 30–50% of the CIF value, depending on the duty band. Vehicles older than 10 years pay an additional overage penalty of up to 50% of CIF.
Are duty rates the same for petrol and diesel cars?
The rates are the same (5%, 10%, 20%) but the engine-size bands differ: petrol steps up at 1000cc and 3000cc, while diesel steps up at 1500cc and 2500cc. A 2800cc petrol car pays 10% while a 2800cc diesel pays 20%.
Which vehicles pay the lowest import duty in Ghana?
Buses, minibuses, vans and pick-ups pay the lowest rate at 5% of CIF. Small-engine cars (petrol up to 1000cc or diesel up to 1500cc) also pay 5%. Motorcycles, tricycles and large-engine cars pay the top 20% rate.