Import duty on used cars in Ghana - how the maths works

The engine decides the duty rate, the age decides the penalty

Ghana taxes the invoice value (CIF) - and it is the only market on this site where the import-duty RATE itself bands on engine size: 5% up to 1000cc, 10% from 1001 to 3000cc, 20% above 3000cc (the ECOWAS Common External Tariff rates).

On top sits Ghana's signature charge: the overage penalty for older vehicles, computed on the CIF value under the Customs Act 891 schedule - 5% for vehicles over 10 but not over 12 years, 20% over 12-15 years, 50% over 15-25 years, and beyond that effectively prohibitive. Combined with the small ECOWAS (0.5%), AU (0.2%), EXIM (0.75%) and Special Import (2%) levies, the statutory stack is the most fragmented of our six markets.

• Overage penalties: 5% (10-12yrs) / 20% (12-15yrs) / 50% (15-25yrs) of CIF - the manufacture year is the key input.
• VAT 15% + NHIL 2.5% + GETFund 2.5% + COVID-19 levy 1% stack on the duty-paid value.
• Ghana has periodically moved to ban passenger imports over 10 years (LI 2443, implementation suspended) - older tiers price the categories still admitted.
• Per-vehicle processing, examination and disinfection fees are not encoded - treat totals as a floor.

What this site does and doesn't promise

The calculator implements exactly this structure, requires the engine size (the duty band depends on it), and labels every verify-flagged component. Treat the result as a budgeting estimate, not customs advice - your clearing agent's ICUMS assessment is the binding one.