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Current Market Trading

ABL 356.00(32.5) ABL 356.00(32.5) BOP 356.00(32.5) CPC 356.00(32.5) GBC 356.00(32.5) ABL 356.00(32.5) AGA 356.00(32.5)

TAXES ON COMMONLY IMPORTED COMMODITIES AND THEIR DUTY RATES

SRL. No.	DESCRIPTIONb OF GOODS	HS. CODE	IMPORT DUTY	IMPORT VAT	NHIL	IMPORT EXCISE DUTY	ECOWAS LEVY	EDIF LEVY	INSPECTION FEE
1.	Anti-malaria Drugs	3004.90	0%	12.5%	2.5%		0.5%	0.5%	1%
2.	ORS	3004.90	0%	12.5%	2.5%		0.5%	0.5%	1%
3.	Pianos	9201.10	0%	0%	-		0.5%	0.5%	1%
4.	Musical Instruments e.g. Trumpets	9205	0%	0%	-		0.5%	0.5%	1%
5.	Percussion Instruments e.g. Drums	9206	0%	0%	-		0.5%	0.5%	1%
6.	Fertilizer	3102.10	0%	0%	-		0.5%	0.5%	1%
7.	Books	4901	0%	0%	-		0.5%	0.5%	1%
8.	Computers	8471.10	0%	0%	-		0.5%	0.5%	1%
9.	Safety Seat Belts	8708.21	0%	0%	-		0.5%	0.5%	1%
10	Fish	0302	5%	12.5%	2.5%		0.5%	0.5%	1%
11.	Soya Beans	1201.00	10%	12.5%	2.5%		0.5%	0.5%	1%
12.	Sugar	7311	10%	12.5%	2.5%		0.5%	0.5%	1%
13.	Pharmaceuticals	3003.10	10%	12.5%	2.5%		0.5%	0.5%	1%
14.	Gas Cylinder	7311	10%	12.5%	2.5%		0.5%	0.5%	1%
15.	Sanitary Ware	6910	10%	12.5%	2.5%		0.5%	0.5%	1%
16.	Refrigerators, Freezers	8418.10	10%	12.5%	2.5%		0.5%	0.5%	1%
17.	TV Sets	8528.12	10%	12.5%	2.5%		0.5%	0.5%	1%
18.	Vehicles TyresFreezers (New orused)	4011	10%	12.5%	2.5%		0.5%	0.5%	1%
19.	Cellular (Mobile) Phones	8525.20	10%	12.5%	2.5%		0.5%	0.5%	1%
20.	Electric Bulbs	8539	10%	12.5%	2.5%		0.5%	0.5%	1%
21.	Motor Vehicle Engine (New or Used)	8408.20	10%	12.5%	2.5%		0.5%	0.5%	1%
22.	Vehicle Spare Parts	8708	10%	12.5%	2.5%		0.5%	0.5%	1%
23.	Photocopying Machines	9009	10%	10%	2.5%		0.5%	0.5%	1%
24.	Medical/Surgical Instruments	9018	10%	0%	-		0.5%	0.5%	1%
25.	Sardines	0302.61	20%	12.5%	2.5%		0.5%	0.5%	1%
26.	Milk & Cream (Concentrated)	0402.10	20%	12.5%	2.5%		0.5%	0.5%	1%
27.	Potatoes Fresh/Chilled	0701.90	20%	12.5%	2.5%		0.5%	0.5%	1%
28.	Apple	0808.10	20%	12.5%	2.5%		0.5%	0.5%	1%
29.	Spices e.g Crushed pepper	0904	20%	12.5%	2.5%		0.5%	0.5%	1%
30.	Nutmeg vanilla, cinnamon	0910	20%	12.5%	2.5%		0.5%	0.5%	1%
31.	Rice	1006.30	20%	12.5%	2.5%		0.5%	0.5%	1%
32.	Flour	1101.00	20%	12.5%	2.5%		0.5%	0.5%	1%
33.	Margarine	1517.10	20%	12.5%	2.5%		0.5%	0.5%	1%
34.	Cooking Oil	1517.10	20%	12.5%	2.5%		0.5%	0.5%	1%
35.	Corned Beef	1602.50	20%	12.5%	2.5%		0.5%	0.5%	1%
36.	Tinned Tomatoes	2002.90	20%	12.5%	2.5%		0.5%	0.5%	1%
37.	Fruit Juices	2009	20%	12.5%	2.5%		0.5%	0.5%	1%
38.	Mineral Water	2202.90	20%	12.5%	2.5%		0.5%	0.5%	1%
39.	Malt Drinks	2202.90	20%	12.5%	2.5%		0.5%	0.5%	1%
40.	Alcoholic Beverages e.g. Schnapps, Whisky, Gin, Vodka	2208	20%	12.5%	2.5%		0.5%	0.5%	1%
41.	Cement	2523.29	20%	12.5%	2.5%		0.5%	0.5%	1%
42.	Paint	3209.10	20%	12.5%	2.5%		0.5%	0.5%	1%
43.	Cosmetics	3301.20	20%	12.5%	2.5%		0.5%	0.5%	1%
44.	Soaps and Detergents	3401	20%	12.5%	2.5%		0.5%	0.5%	1%
45.	Paper-Handkerchiefs Cleansing or Facial Tissues	4818.20	20%	12.5%	2.5%		0.5%	0.5%	1%
46.	Wax Prints	5208.19	20%	12.5%	2.5%		0.5%	0.5%	1%
47.	Children’s Wear	6205.10	20%	12.5%	2.5%		0.5%	0.5%	1%
48.	Men’s Wear	6205	20%	12.5%	2.5%		0.5%	0.5%	1%
49.	Handkerchiefs	6213	20%	12.5%	2.5%		0.5%	0.5%	1%
50.	Women’s Wear	6206	20%	12.5%	2.5%		0.5%	0.5%	1%

GENERAL INFORMATION ON IMPORTATION OF VEHICLES

Penalties on Importation of Overage Vehicles

Penalties have been introduced and are imposed on some category of overage vehicles in addition to any applicable duties and taxes as follows:

VEHICLE

PENALTY

A. Motor Cars

i)     Where the age does not exceed 10 years.

ii)   Where the age exceeds 10 years but does
        not exceeds 12 years.

iii) Where the age exceeds 12 years but does
       not exceeds 15 years.

iv)   Where the age exceeds 15 years.

NHL

5% of CIF Value

20% of CIF Value

5% of CIF Value

B. Commercial Vehicles Such As
Buses, Coaches And Vans

i)   Where the age does not exceed 10 years

ii) Where the age exceeds 10 years but does
      not exceed 12 years.

iii) Where the age exceeds 12 years
       but does not exceed 15 years.

iv) Where the age exceeds 15 years but does
       not exceed 12 years.

v)   Where the age exceeds 20 years.

NHL

2.5% of CIF Value

10% of CIF Value

15% of CIF Value

50% of CIF Value

C.   Commercial Vehicles Such As
      Trucks, Lorries And Tippers
      Trucks

i)   Where the age does not exceed 10 years

ii) Where the age exceeds 10 years but does
       not exceed 12 years.

iii) Where the age exceeds 12 years but does
        not exceed 22 years.

iv)    Where the age exceeds 22 years

NHL

5% of CIF Value

10% of CIF Value

30% of CIF Value

The age of a motor vehicle shall be calculated from the year 1 which the vehicle was first manufactured.
No person shall import a right – hand steering motor vehicle into the country unless otherwise authorized by the Minister of Finance.
Under the current law (Act 634) any vehicle that remains unentered and unlearned within 60 days after discharge or in the case of overland vehicle, from the date it crossed the national border into Ghana shall still be forfeited to the state.

VALUATION OF USED VEHICLES

For the purpose of levying taxes the value of a vehicle shall deemed to be the Home Delivery Value depreciated as below plus the Freight and Insurance as stipulated under section 90 of PNDC LAW 330. 19992.

Where the age of a used motor vehicle does not exceed six months	The price shall be deemed to be the first Purchase Price.
Where the age exceeds six months but does not exceed one and a half years.	Eighty-five per centum of the first Purchase Price.
Where the age exceeds one and a half years but does not exceed two and a half years.	Seventy per centum of the first Purchase Price.
Where the age exceeds two and a half years but does not exceed five years.	Sixty per centum of the first Purchase Price.
Where the age exceeds five years.	Fifty per centum of the first Purchase Price.

GHANA CUSTOMS, EXCISE &
PREVENTIVE SERVICE
P. O. Box 68 ACCRA
Tel: 666841-5/668319
Issued By The Commissioner, CEPS

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	Tax History

Currency	Buying	Selling
US$	9,167	9,257
CAN$	7,420	7,560
Br. £	17,472	17,627
Euro €	11,823	11,823
CFA	18	18