Ghana import duty and VAT overview
This page summarises what Customs Declare holds for goods imported into Ghana: duty rates, VAT, excise items, goods that need a permit, the ECOWAS levy and the trade agreements that can lower duty. Each figure comes from our database, and where confidence is not full we say so.
Import duty (MFN rates)
Our Ghanaian duty data covers 4,866 HS six-digit codes, based on the 2017 edition of the HS, from the AfCFTA Secretariat e-Tariff Book and last refreshed on 2 August 2026:
- Only 93 lines carry a 0% standard rate.
- The average standard rate across all lines is 12.7%.
- The most common rates are 20% (1,859 lines), 5% (1,599 lines) and 10% (998 lines).
- The highest standard rate in our data is 35%, on 104 lines.
VAT
Our record shows a combined VAT rate of 20%, which includes the National Health Insurance Levy and the GETFund levy, last checked on 31 August 2026 with moderate confidence. PwC's tax summary gives the standard VAT rate as 15%, with NHIL of 2.5% and GETFund levy of 2.5% charged on supplies and imports, which adds to the same 20%. Customs Declare calculates duty first, then excise, then VAT. That order is a modelled convention we apply to all destinations, not something we have verified for Ghana specifically.
Excise and other charges
- Beer and stout imported, made with less than 50% local raw material: 47.5% ad valorem. Confirmed from the Excise Duty (Amendment) Act, 2023.
- Spirits: 48.5% plus 5.00 GHS per litre. Moderate confidence.
- Cigarettes: 50% plus 0.28 GHS per stick. Moderate confidence.
- We found no vehicle excise in Ghana's excise schedule. Vehicles are taxed through engine-size-banded import duty.
- Excise items we do not hold are not shown in the duty calculator.
Goods that need a permit
The Ghana Revenue Authority's list of import prohibitions and restrictions, which we read on 12 September 2026, includes these controlled goods:
- Rough or uncut diamonds: a Kimberley Process Certificate from the Ministry of Mines.
- Arms and ammunition: a permit from the Ministry of Interior. Explosives: a licence from the Ministry of Interior.
- Plants and agricultural planting materials: a phytosanitary permit from the Ministry of Food and Agriculture.
- Currency, including notes, coins, travellers' cheques and electronic payment instruments: a Bank of Ghana licence.
- The full list is longer than the entries we hold. Check the GRA page for your product before you ship.
Trade agreements and the community levy
Our table lists Ghana as a member of ECOWAS and, from 2021, of the AfCFTA. Goods that come from outside ECOWAS and WAEMU carry the 0.5% ECOWAS community levy on the CIF value. See the West Africa levies guide, the AfCFTA guide and the guide on finding the lowest duty.
Frequently asked questions
Does the duty calculator include every Ghanaian tariff line?
It covers the HS six-digit codes we hold, and Ghana's national tariff has more detailed lines. Confirm the eight-digit line with the GRA before you file.
Does a permit change the duty I pay?
No. A permit or licence is a separate legal requirement. Holding one does not change the duty, and missing one can stop clearance, so obtain it before you ship.
How recent is the data?
Duty rates were refreshed on 2 August 2026, VAT on 31 August 2026, and excise on 1 to 6 September 2026. Each figure in the calculator shows its own source and date.
Sources
Last verified: 2026-09-29
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Work out duty and VAT for Ghana
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