If you want to export a car from the USA and import it to Ghana, there are some legal issues you'd better keep in mind. Import of vehicles to Ghana is regulated by local laws. In accordance with the laws of Ghana, import of goods is subject to a number of taxes and fees. Below you can find detailed information about the duties applicable on vehicles imported to Ghana.
The most crucial factor in duty evaluation is the vehicle year of manufacture and it's engine capacity cc, and this is exactly what you should consider first before making your purchase. Thus, it is not advisable to use log sheets and seat belts to confirm the year of manufacture, as, for instance, log sheets give only the date of first registration, not the date of manufacture. In plenty of time ato export companies provide its clients with all necessary documents, which give full information on the vehicles. Please, also note that in Ghana vehicles attract overage penalty, when they are more than 10 years old.
In addition, all vehicles are categorized by the following categories, determining the duty amount to be paid:
engine capacity e.g. 1.6cc, 2.0cc, 2.5cc, etc.
seating capacity e.g. 5, 10, 30, 50 persons.
usage/purpose e.g. buses, trucks, lorries etc.
All cars imported to Ghana unless specifically exempted under the PNDCL 330 or other laws attract the following taxes:
Import Duty - 0%, 5%, 10%, or 20% of CIF value of a car
Import VAT - 12.5% of duty inclusive value (CIF + duty)
National Health Insurance Levy — 2.5% or 5% of duty inclusive value
ECOWAS Levy — 0,5% of CIF value
Export Development Fund (EDIF) – 0.5% of CIF value
Examination Fee - 1% of CIF value
Also the rate of Import duty levied on a car is dependent on the following factors:
Vehicles with cylinder capacity not exceeding 1900cc - 5% of CIF value as duty
Vehicles with cylinder capacity more than 1900cc but less than 3000cc — 10%
Those with more than 3000cc cylinder capacity – 20%
Vehicles designed to carry 10 or more persons - 5%
Vehicles designed for transport of goods (eg. trucks) - 5%
Vehicles designed to carry more than 30 persons (eg. buses) - 0%
Please note that duties mentioned above are subject to change by the government of the Republic of Ghana at any time.
The last but not the least to keep in mind is the registration procedure of your car. In Ghana such organization as Driver and Vehicle Licensing Authority (DVLA) arranges the process of vehicle registration, so you can find the applicable rates/ fees and charges at http://dvla.gov.gh/.