Car Import Policy For Ghana

Ghana's car import policy under the Ghana Automotive Development Policy heavily incentivizes local assembly by imposing high taxes (35% CIF) on imported used/new vehicles outside the policy while providing concessionary rates for registered assemblers.

Key Restrictions

• Ban on right-hand drive vehicles.
• Strict age-based penalties for vehicles over 10 years old.
• Required homologation for new models.

Key Aspects of Ghana's Vehicle Import Policy

• Import Duties: Vehicles imported outside the official Auto Programme are subject to 35% CIF (Cost, Insurance, and Freight) as Import Duty, plus additional taxes.
• Used Vehicle Age Limits: Vehicles up to 10 years can be imported, but those over 5 years are subject to depreciation penalties.
• Steering: Only Left-Hand Drive (LHD) vehicles are permitted. Right-hand drive vehicles are generally banned unless special permission is granted.
• Homologation Requirements: All new imported vehicles must be certified by the Ghana Standards Authority (GSA).
• Environmental Levy: A Special Import Levy (2%) and other levies are included in the overall CIF calculation.
• Registration Process: Importers must use the Integrated Customs Management System (ICUMS) for clearing vehicles.

Tax Structure Components (CIF Based)

• Import Duty: Often 10%–20% depending on Cylinder Capacity (CC).
• VAT: 12.5% of CIF + duty.
• Other Charges:
  • NHIL (2.5%)
  • Get Fund Levy (2.5%)
  • ECOWAS Levy (0.5%)
  • Examination Fee (1%)
  • Special Import Levy (2%)

Additional Information

Vehicles that are salvaged or flooded are subject to stringent and restrictive measures.

Key Seaports: Tema & Takoradi

Useful Links

• Ghana Revenue Authority - Vehicle Importation
• ICUMS Portal
• Auto Brochure PDF