The price you pay for a car abroad is only the starting point. What determines your final cost at Tema Port is a combination of the vehicle’s CIF value, its engine size, its age, and the exchange rate on the day your duty is assessed. The Ghana Revenue Authority does not simply take your word for what the car cost. It uses its own valuation database, and that number can be higher than what you actually paid.
The Foundation: CIF Value
Every government charge is calculated on the CIF value—the Cost of the car, plus Insurance, plus Freight to Ghana . This is the single most important number in the calculation.
But the CIF is not necessarily what you paid. The GRA uses the Integrated Customs Management System (ICUMS) and a Home Delivery Value (HDV) database to benchmark vehicles. The system pulls up technical specifications from the chassis number (VIN), making it impossible to under-declare engine capacity or year of manufacture. If your declared value is below the benchmark, Customs will substitute its own assessed value.
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The system also applies an estimated insurance and freight cost to arrive at a CIF value, even if you found a cheaper shipping deal .
Import Duty: The Engine Size Bands
The base duty rate depends on engine capacity and fuel type. The GRA’s published schedule is clear :
Petrol Vehicles
| Engine Capacity | Import Duty |
|---|---|
| Not exceeding 1,000cc | 5% |
| Exceeding 1,000cc but not exceeding 3,000cc | 10% |
| Exceeding 3,000cc | 20% |
Diesel Vehicles
| Engine Capacity | Import Duty |
|---|---|
| Not exceeding 1,500cc | 5% |
| Exceeding 1,500cc but not exceeding 2,500cc | 10% |
| Exceeding 2,500cc | 20% |
Commercial goods vehicles (HS 8704) and special purpose vehicles generally attract 5% . A double-cab pickup configured for passengers may be classified under HS 8703 at 20%, so classification matters .
The Levies That Stack on Top
Beyond import duty, several other charges apply. Some are calculated on the CIF, while VAT, NHIL, and GETFund are calculated on a duty-inclusive base—meaning they compound .
| Charge | Rate | Base |
|---|---|---|
| ECOWAS Levy | 0.5% | CIF |
| AU Levy | 0.2% | CIF |
| EXIM Levy | 0.75% | CIF |
| Special Import Levy | 2% | CIF |
| Examination Fee (used vehicles) | 1% | CIF |
| NHIL | 2.5% | CIF + Duty + other charges |
| GETFund | 2.5% | CIF + Duty + other charges |
| VAT | 15% | CIF + Duty + other charges |
Together, NHIL, GETFund, and VAT equal 20% of the duty-inclusive base .
A Worked Example
Using an assessed CIF of $10,000 and a 10% import duty rate (a mid-size petrol car):
| Line Item | Amount (USD) |
|---|---|
| CIF Value | 10,000 |
| Import Duty (10%) | 1,000 |
| ECOWAS Levy (0.5%) | 50 |
| AU Levy (0.2%) | 20 |
| EXIM Levy (0.75%) | 75 |
| Special Import Levy (2%) | 200 |
| Examination Fee (1%) | 100 |
| Base for VAT/NHIL/GETFund | 11,445 |
| NHIL (2.5%) | 286 |
| GETFund (2.5%) | 286 |
| VAT (15%) | 1,717 |
| Total Government Charges | 3,734 |
In this illustration, the government charges equal 37.34% of CIF . Add the CIF itself, and the cost before shipping and port fees is $13,734.
Important: This is an illustration, not a universal rate. A smaller engine (5% duty) reduces the bill. A larger engine (20% duty) increases it. And the HDV assessment may raise the CIF above what you actually paid .
The Age Penalty: Why Older Cars Cost More
Ghana penalises older vehicles with an over-age surcharge on top of standard duty. Age is measured from the year of manufacture, not the registration date .
| Vehicle Age | Penalty (of CIF) |
|---|---|
| 10 years or less | No penalty |
| Over 10 up to 12 years | 5% |
| Over 12 up to 15 years | 20% |
| Over 15 up to 25 years | 50% |
Critical update: For used vehicles shipped on or after 1 October 2026, vehicles more than 15 years old are prohibited under National Vehicle Standards . Always confirm the manufacture date from the VIN before shipping.
Electric Vehicles: A Significant Exemption
Pure electric vehicles currently enjoy a 0% import duty under the government’s eight-year waiver. However, they still attract VAT (15%), NHIL, GETFund, and the standard levies .
For a used EV with a CIF of $20,000, total clearance fees are estimated at **$4,500 to $5,500**, depending on the exchange rate. This is significantly lower than a comparable petrol vehicle.
Hybrids may offer savings, but the age penalty often cancels the advantage on older models .
Port and Clearing Fees
Government charges are only part of the bill. You also pay the port and your clearing agent.
| Item | Indicative Cost |
|---|---|
| Clearing agent fee | ~GHS 567 |
| Terminal handling | ~GHS 3,000 |
| Shipping line/release charges | ~GHS 2,100 |
| Inland delivery to Accra | ~GHS 1,000 |
A July 2026 estimate put total port and agent fees at roughly $800–$1,000 on top of government duty . Slow clearing triggers demurrage—daily port charges that can quickly erode any savings .
DVLA registration and number plates add approximately GHS 2,800 ($240) .
ASJ Bottom Line: A Realistic Budget
For a mid-size petrol car (1.5L–3.0L) with a CIF of around $10,000, under 10 years old:
| Component | Approximate Cost |
|---|---|
| CIF (car + freight + insurance) | $10,000 |
| Government charges (duty + levies + VAT) | ~$3,700 |
| Port and clearing fees | ~$800 – $1,000 |
| DVLA registration | ~$240 |
| Total Landed Cost | ~$14,700 – $14,900 |
That is roughly 1.47 to 1.49 times the CIF value .
If the car is over 10 years old, add the age penalty. If GRA’s HDV assessment is higher than your invoice, the duty will rise accordingly. And if the car has a large engine (above 3.0L), the duty rate jumps to 20%, pushing the total higher still.
How to Get an Accurate Estimate
Use the GRA calculator. The GRA provides a used-vehicle duty calculator at gra.gov.gh . Enter the VIN and CIF, and it will return an assessment based on the current rates.
Ask a clearing agent for a pre-shipment estimate. A licensed agent can check the HDV for your specific make, model, and year before you ship, giving you a more realistic duty figure .
Declare accurately. Under-declaring the CIF to reduce duty is a red flag. ICUMS will flag it, GRA will reassess, and you will face penalties and delays .
Obtain the IDF before shipping. The Import Declaration Form (Form C86) must be registered with GRA before the vessel departs the origin port. Missing it causes port delays and demurrage charges .
Quick Facts
| Topic | Details |
|---|---|
| Basis of Assessment | CIF Value (Cost + Insurance + Freight) |
| Petrol Duty (1,001–3,000cc) | 10% |
| Petrol Duty (above 3,000cc) | 20% |
| Diesel Duty (1,501–2,500cc) | 10% |
| VAT/NHIL/GETFund | 20% of duty-inclusive base |
| Age Penalty (10–12 years) | 5% of CIF |
| Age Penalty (12–15 years) | 20% of CIF |
| Electric Vehicle Duty | 0% |
| Effective Government Charge | ~35–50% of CIF |
| Landed Cost Multiple | ~1.4 – 1.6x CIF |
Frequently Asked Questions
1. How much is the import duty on a car in Ghana?
Import duty ranges from 5% to 20% of the CIF value, depending on engine size and fuel type. Petrol cars up to 1,000cc pay 5%, 1,001–3,000cc pay 10%, and above 3,000cc pay 20% .
2. What is CIF and why does it matter?
CIF stands for Cost, Insurance, and Freight. It is the total value of the car plus shipping and insurance to Ghana. All government charges are calculated on this figure .
3. Does Customs use the price I paid for the car?
Not necessarily. The GRA uses the ICUMS system and a Home Delivery Value database to benchmark vehicles. If your declared value is below the benchmark, Customs will substitute its own assessed value, which can be higher than what you paid .
4. How much are the total government charges on a car import?
In a worked example with a $10,000 CIF and 10% duty, the total government charges came to **$3,734**, or about 37% of CIF . In practice, the effective rate typically lands between 35% and 50% depending on engine size and age.
5. What is the over-age penalty?
Vehicles over 10 years old pay an additional penalty on top of standard duty: 5% of CIF for 10–12 years, and 20% for 12–15 years . Vehicles over 15 years are prohibited for shipment after 1 October 2026 .
6. Do electric vehicles pay import duty in Ghana?
No. Pure electric vehicles currently enjoy a 0% import duty under the government’s waiver. They still attract VAT (15%), NHIL, GETFund, and the standard levies .
7. Why is my duty higher than I expected?
GRA’s HDV database may assess your vehicle at a higher value than what you paid. The system also applies estimated freight and insurance costs, and the exchange rate on the assessment date affects the final cedi amount.
8. What documents do I need to clear a car at Tema?
You need the Bill of Lading, Commercial Invoice, Packing List, Export Certificate from the source country, and the Ghana Import Declaration Form (IDF/Form C86), which must be obtained before the vessel departs the origin port
9. Can I import a right-hand-drive car?
No. Ghana is a left-hand-drive country. Right-hand-drive vehicles are prohibited imports unless you obtain written ministerial approval for conversion, which is not automatic .
10. How can I reduce my import duty legally?
Choose a vehicle under 10 years old (no age penalty), with an engine size in the 5% or 10% duty band, and declare the correct CIF value. Pure electric vehicles enjoy a 0% duty waiver .
11. How much does it cost to ship a car to Ghana?
RoRo shipping costs roughly $700–$1,200, while container shipping costs $1,800–$3,200. Transit times vary: 10–15 days from Dubai, 20–28 days from the USA, and 30–45 days from China.
12. What are the port and clearing fees?
Port handling, clearing agent fees, and inland delivery add roughly $800–$1,000 on top of government duty . Slow clearing triggers demurrage charges, which can add significantly to the final cost .
Source: Accra Street Journal
Last Updated on October 30, 2026 by Samuel Kwame Boadu
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Samuel Kwame Boadu is a Ghanaian media entrepreneur and storyteller with a passion for amplifying urban voices and uncovering everyday truths. He is the Editor-in-Chief and Founder of Accra Street Journal, a dynamic digital platform dedicated to capturing the pulse of Ghana’s capital—its people, culture, challenges, business, sports and innovations.
