Ghana Used Car Import Rules and Duties in Force for 2026

Customs Act, 2015 (Act 891)

• Date of assent: 18 May 2015
• Date of Gazette notification: 18 May 2015
• Relevant provisions reproduced below: sections 55–61 and the Schedule to section 57
• Official source: Ghana Revenue Authority PDF

55. Motor vehicle tax

(1) A person who imports a motor vehicle into the country under this Act or any other enactment shall pay (a) import duty; and (b) any other imposts prescribed by law.

(2) Subsection (1) does not apply where the motor vehicle is exempted under this Act.

56. Duties of motor vehicle licensing authority

(1) A vehicle licensing authority established under an enactment shall not register a motor vehicle unless the applicant produces to the vehicle licensing authority the customs entry and other related customs documents.

(2) The Commissioner-General shall issue a Certificate of Payment of Duties and any other document as specified by the Commissioner-General to a person who purchases a motor vehicle at an auction sale under this Act, for the purpose of registration of that motor vehicle.

(3) The vehicle licensing authority shall, within ten days after the end of each month, submit a statement to the Commissioner-General setting out (a) the number of motor vehicles that the licensing authority registered during that month, (b) the registration number of each motor vehicle, (c) engine and chassis number, (d) the name and address of the owner of the motor vehicle, and (e) the customs entry number and date.

(4) The Commissioner-General shall station a customs officer at the premises of the vehicle licensing authority to authenticate customs documents for vehicle registration.

57. Importation of motor vehicle

The importation of a motor vehicle is as prescribed in the Schedule.

58. Prohibited motor vehicle

(1) A person shall not import a right-hand steering motor vehicle into the country unless approved by the Minister.

(2) Subject to the provisions of this Act, the Commissioner-General shall seize a prohibited motor vehicle imported into the country and the motor vehicle shall be forfeited to the State.

59. Forfeiture of overstayed motor vehicle

(1) A person who imports a motor vehicle into the country and does not enter and clear the motor vehicle within sixty days after final discharge of the ship or aircraft or in the case of a motor vehicle imported over land the date on which it crossed the national borders into the country shall forfeit the motor vehicle to the State.

(2) The Commissioner-General shall dispose of a motor vehicle which is forfeited to the State or sell the motor vehicle on an “as is” basis.

(3) The price at which a forfeited motor vehicle is disposed of, whether by auction sale, allocation or any other method shall include the duty and taxes eligible on the motor vehicle.

60. Valuation of used motor vehicle

(1) Despite the provisions of any other enactment, this section applies in determining for customs purposes the value of a used motor vehicle imported under this Act.

(2) The value of a used motor vehicle is the price of the motor vehicle as assessed in accordance with this section together with freight, insurance commission and any other costs, charges and expenses incidental to the delivery of the motor vehicle at the port or place at which the vehicle first entered the country.

(3) Where the age of a used motor vehicle (a) does not exceed six months, the price is deemed to be the first purchase price; (b) exceeds six months but does not exceed one and half years, the price is deemed to be eighty-five per cent of the first purchase price; (c) exceeds one and half years but does not exceed two and half years, the price is deemed to be seventy per cent of the first purchase price; (d) exceeds two and half years but does not exceed five years, the price is deemed to be sixty per cent of the first purchase price; or (e) exceeds five years, the price is deemed to be fifty per cent of the first purchase price.

(4) Where a person disputes the age of a used motor vehicle assessed by the Commissioner-General in accordance with the provisions of this section, (a) the onus of proof is on that person to prove the age of the vehicle assessed, and (b) unless the contrary is proved to the satisfaction of the Commissioner-General, the assessment of the Commissioner-General shall prevail.

(5) For the purpose of converting the first purchase price of a motor vehicle in Ghana currency, the prevailing rate of exchange as quoted by the Bank of Ghana at the time the vehicle is entered for delivery into the country shall be used.

(6) In this section, unless the context otherwise requires, “first purchase price” means the price at which the type of motor vehicle in question is usually sold for use when new, by a dealer of that motor vehicle in the country of manufacture of the vehicle concerned, excluding any tax, or impost charged in relation to the vehicle in accordance with the laws of that country.

61. Local dealer to furnish details of the manufacturer

(1) A local dealer in motor vehicle the importation of which is permitted under this Act shall furnish the Commissioner-General with the following information: (a) year of manufacture of the motor vehicle; (b) the make or model of the motor vehicle; (c) the name and address of the manufacturer of the motor vehicle; and (d) the home delivery value of the motor vehicle.

(2) A local dealer who fails or refuses to furnish the Commissioner-General with the information required under subsection (1) commits an offence and is liable on summary conviction to a fine of not more than two hundred penalty units or to a term of imprisonment of not more than twelve months or to both, and to an additional fine of ten penalty units for every week during which the offence continues.

Schedule — Importation of motor vehicles (section 57)

1. Motor cars

• (a) Where the age does not exceed ten (10) years — NIL.
• (b) Where the age exceeds ten (10) years but does not exceed twelve (12) years — 5% of CIF value.
• (c) Where the age exceeds twelve (12) years but does not exceed fifteen (15) years — 20% of CIF value.
• (d) Where the age exceeds fifteen (15) years but does not exceed twenty-five (25) years — 50% of CIF value.
• (e) Where the age exceeds twenty-five (25) years but does not exceed thirty-five (35) years — 70% of CIF value.
• (f) Where the age exceeds thirty-five (35) years — 100% of CIF value.

2. Commercial vehicle namely bus, coach or van

• (a) Where the age does not exceed ten (10) years — NIL.
• (b) Where the age exceeds ten (10) years but does not exceed twelve (12) years — 2.5% of CIF value.
• (c) Where the age exceeds twelve (12) years but does not exceed fifteen (15) years — 10% of CIF value.
• (d) Where the age exceeds fifteen (15) years but does not exceed twenty (20) years — 20% of CIF value.
• (e) Where the age exceeds twenty (20) years but does not exceed twenty-five (25) years — 50% of CIF value.

3. Commercial vehicle namely truck, lorry or tipper truck

• (a) Where the age does not exceed ten (10) years — NIL.
• (b) Where the age exceeds ten (10) years but does not exceed twelve (12) years — 5% of CIF value.
• (c) Where the age exceeds twelve (12) years but does not exceed twenty-two (22) years — 10% of CIF value.
• (d) Where the age exceeds twenty-two (22) years — 30% of CIF value.

Customs (Amendment) Act, 2020 (Act 1014)

• Date of assent: 30 April 2020
• Date published and commenced: 30 April 2020
• Relevant amending provisions reproduced below: sections 2, 3, 4(c), 5 and 6(a)
• Official source: Ghana Legal Information Institute

2. Section 58 of Act 891 amended

The principal enactment is amended in section 58 by the substitution for subsection (1), of “(1) A person shall not import into the country (a) a right-hand steering motor vehicle without the approval of the Minister; (b) a salvaged motor vehicle; or (c) the following motor vehicles over ten years of age subject to subsections (3) and (4) of section 154: (i) motor cars and other motor vehicles principally designed for the transport of persons, other than those under HS heading 87.02, including station wagons and racing cars with HS heading 87.03; and (ii) motor vehicles not exceeding 5 tonnes for the transport of goods with HS heading 87.04.”

3. Section 61 of Act 891 amended

The principal enactment is amended in section 61 (a) by the addition after paragraph (d) of subsection (1), of “(e) homologation documentation or certificate of conformance.”; and (b) by the addition after subsection (2), of “(3) For the purpose of this section, (a) ‘homologation documentation’ means a certification document provided by the Standards Authority in respect of a new motor vehicle; and (b) ‘certificate of conformance’ means a certification document provided by the Standards Authority in respect of a used motor vehicle.”

4(c). Definition of “salvaged motor vehicle”

“salvaged motor vehicle” means a motor vehicle which (a) has been wrecked, destroyed or physically damaged by collision, fire, water or any other occurrence; and (b) does not have a clean title;

5. Section 154 inserted — Commencement

154. (1) The Minister may, by legislative instrument, specify the date on which the import duty imposed on motor vehicles indicated under HS headings 87.03 to 87.04 of Chapter 87 of section XVII of the First Schedule shall come into force.

(2) The date specified under subsection (1) shall not be earlier than six months after (a) the new motor vehicles manufactured under the Ghana Automotive Manufacturing Development Programme are made available; and (b) arrangements have been made for the motor vehicles to be sold in accordance with the investment plans of the automotive manufacturers and assemblers registered under the Ghana Automotive Manufacturing Development Programme.

(3) The Minister, in consultation with the Minister responsible for Trade may, by legislative instrument, specify the date on which a motor vehicle over ten years of age shall not be imported into the country.

(4) The date specified under subsection (3) shall not be earlier than six months after the first vehicle has been assembled under the Ghana Automotive Manufacturing Development Programme.

(5) The prohibition against the importation of salvaged motor vehicles into the country under paragraph (b) of subsection (1) of section 58 shall come into force, six months after the date of the coming into force of this Act.

6(a). First Schedule to Act 891 amended

The principal enactment is amended in Chapter 87 of section XVII of the First Schedule by the substitution for the stated import duty in the fifth column of 35% for: heading 87.03, motor cars and other motor vehicles principally designed for the transport of persons (other than those under heading 87.02), including station wagons and racing cars; and heading 87.04, motor vehicles not exceeding 5 tonnes for the transport of goods.

Value Added Tax Act, 2025 (Act 1151)

• Date of assent: 9 December 2025
• Effective date: 1 January 2026
• Relevant provisions reproduced below: sections 1–3 and 45(1)
• Official source: Ghana Revenue Authority PDF

1. Imposition of Value Added Tax

(1) There is imposed by this Act, a Value Added Tax to be charged on the (a) supply of goods or services made in the country, other than exempt goods or services; and (b) import of goods or services, other than exempt import.

(2) Unless otherwise provided in this Act, the Tax shall be charged on the supply of goods or services where the supply is (a) a taxable supply; and (b) made by a taxable person in the course of the taxable activity of that person.

(3) The Tax is chargeable and payable on the importation of goods.

(4) For the purposes of subsection (3), the laws and regulations applicable to the collection of customs duties and other taxes on the importation of goods, including the requirement to submit an import declaration, apply with the modifications specified in this Act and Regulations made under this Act.

2. Persons liable to pay the Tax

Except as otherwise provided in this Act, the Tax shall be paid, in the case of (a) a taxable supply, by the taxable person who makes the supply; (b) an import of goods, by the importer; (c) an import of services, by the recipient of the service; or (d) a non-resident person required to register under section 15, by the non-resident person.

3. Rate of the Tax

Except as otherwise provided in this Act, the rate of the Tax is fifteen per cent and is calculated on the value of the (a) taxable supply of the goods or services; or (b) import.

45(1). Taxable value for determining Tax on imported goods and services

The value for determining the Tax chargeable on taxable imports of goods is (a) the import value calculated in accordance with sections 67 to 68 of the Customs Act, 2015 (Act 891); (b) the import duties and taxes other than the Tax; and (c) the cost of insurance and freight which is not included in the customs value under this subsection.

Official policy documents concerning the 35% vehicle duty and salvaged vehicles

• Ghana Automotive Development Policy Review: official review published in 2025; the PDF does not display a specific day of publication. Official Ministry of Trade source.
• Stakeholder engagement on the proposed amendment of the salvaged-vehicle prohibition: published 16 March 2025. Official Ministry of Trade notice.