The sticker price of a car abroad is only half the story. By the time a vehicle is cleared at Tema Port and registered with the DVLA, the landed cost can easily reach 1.4 to 1.6 times what you paid for it . The difference is a stack of government charges—import duty, VAT, levies, and an age penalty for older cars—plus freight and port clearing fees. Here is the complete ASJ breakdown of what you actually pay.
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.
If you bought a car for $10,000, paid $1,200 for shipping, and $300 for insurance, your CIF is $11,500. The Ghana Revenue Authority (GRA) assesses duty on that figure, not on the sticker price alone.
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A critical warning: GRA does not simply accept your declared invoice. The Integrated Customs Management System (ICUMS) uses a Home Delivery Value (HDV) database—a benchmark of what each make, model, and year should cost. If your declared CIF is significantly below the benchmark, GRA will substitute its own assessed value, which can be 10% to 28% higher than what you actually paid .
The Government Charges: A Stacked Bill
The charges are not simple additions. Some are calculated on the CIF, while VAT, NHIL, and GETFund are calculated on a duty-inclusive base. This means they compound.
Import Duty (5% to 20%)
The rate depends on engine size and fuel type :
| Engine Size (Petrol) | Import Duty |
|---|---|
| Up to 1,000cc | 5% |
| 1,001cc – 3,000cc | 10% |
| Above 3,000cc | 20% |
| Engine Size (Diesel) | Import Duty |
|---|---|
| Up to 1,500cc | 5% |
| 1,501cc – 2,500cc | 10% |
| Above 2,500cc | 20% |
Commercial vehicles like pickups classified under HS 8704 can attract 5% to 10%, but a double-cab configured for passengers may be classified under HS 8703 at 20% .
The Other Levies (on CIF)
| Charge | Rate |
|---|---|
| ECOWAS Levy | 0.5% of CIF |
| AU Levy | 0.2% of CIF |
| EXIM Levy | 0.75% of CIF |
| Special Import Levy | 2% of CIF |
| Examination Fee (used vehicles) | 1% of CIF |
These are relatively small individually, but they add up .
VAT, NHIL and GETFund (on CIF + Duty)
These three are calculated on a common base: the CIF plus the import duty plus the other applicable charges .
| Charge | Rate |
|---|---|
| NHIL | 2.5% |
| GETFund | 2.5% |
| VAT | 15% |
Together, they 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), here is what the bill looks like :
| 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. The age is measured from the year of manufacture, not the registration date .
| Vehicle Age | Penalty |
|---|---|
| Under 10 years | No penalty |
| Over 10 up to 12 years | 5% of CIF |
| Over 12 up to 15 years | 20% of CIF |
| Over 15 up to 25 years | 50% of CIF |
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 or official documentation before shipping.
Shipping and Port Charges
Ocean Freight
Freight depends on the method and origin.
| Method | Indicative Cost (USD) | Notes |
|---|---|---|
| RoRo (Roll-on/Roll-off) | $700 – $1,200 | Cheaper; less protection |
| Container (20ft) | $1,800 – $3,200 | More secure; recommended for high-value cars |
Transit times vary: roughly 10–15 days from Dubai, 20–28 days from the USA, and 30–45 days from China.
Port and Clearing Fees
Beyond government charges, you pay the port and your clearing agent. These are not GRA charges but are unavoidable.
| Item | Indicative Cost (GHS) |
|---|---|
| Clearing agent fee (saloon car) | ~567 |
| Terminal handling | ~GHS 3,000 |
| Shipping line/release charges | ~GHS 2,100 |
| Inland delivery to Accra | ~GHS 1,000 |
A July 2026 clearing invoice estimate put total port and agent fees at roughly $800–$1,000 on top of government duty .
DVLA Registration
Registration and number plates add approximately GHS 2,800 ($240) .
ASJ Bottom Line: A Realistic Budget
If you are importing a mid-size car (1.5L–3.0L petrol) with a CIF of around $10,000, and the vehicle is under 10 years old, budget for the following:
| 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 vehicle details 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) |
| Import Duty Range | 5% – 20% (by engine size) |
| VAT/NHIL/GETFund | 20% of duty-inclusive base |
| Other Levies | ~3.5% of CIF |
| Age Penalty (10–12 years) | 5% of CIF |
| Age Penalty (12–15 years) | 20% of CIF |
| RoRo Freight | $700 – $1,200 |
| Container Freight | $1,800 – $3,200 |
| 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. 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. 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 .
4. 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 .
5. 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 .
6. 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 .
7. How much does DVLA registration cost?
Registration and number plates add approximately GHS 2,800 ($240) .
8. Can I reduce my import duty legally?
Yes. 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 currently enjoy a 0% import duty incentive . Hybrids can offer savings, but the age penalty often cancels the advantage on older models .
9. Why is my duty higher than I expected?
GRA uses a Home Delivery Value (HDV) database to benchmark vehicle values. If your declared CIF is lower than the benchmark, GRA will substitute its own assessed value, which can be 10% to 28% higher than what you paid .
10. 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
11. Is it cheaper to import from Dubai, the USA, or China?
It depends on the vehicle and the exchange rate. Dubai offers the fastest transit (10–15 days). The USA has a large supply of SUVs and is left-hand-drive. China is increasingly popular for new and used cars with competitive pricing . Compare the landed cost, not just the sticker price.
12. 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 .
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.
