Ghana Duty for Sedans: 2026 GRA Rates and Real Examples

Pricing note. All figures use a GHS K shorthand and are indicative for 2026. Sedan duty depends on engine displacement, so confirm at declaration.

Quick answers

• What sets sedan duty in Ghana? Engine displacement under HS 8703. Up to 1.5L is 5% to 10%, 1.5L to 2.0L is 10% to 15%, 2.0L to 3.0L is 15% to 20%, and above 3.0L is 20% or more.
• What does a 1.8L Corolla land at? On the worked example, around GHS 125K from a GHS 95K CIF, a tax burden near 31% of CIF.
• What does a 2.5L Camry land at? Around GHS 185K from a GHS 135K CIF, a tax burden near 37%, because it sits a band higher.
• What is the Transaction Price Database? The GRA benchmark that cross-checks your declared CIF. Declare below it and GRA may substitute a value 10% to 20% higher.
• Any sourcing rules? Ghana is left-hand-drive only, and the 10-year age cap pushes you toward 2017 to 2020 model years.

This guide covers the engine-size bands, the full landed-cost stack, two worked examples, how to read the price database, sedan sourcing notes, and the common mistakes to avoid.

Sedan duty is the most predictable part of the Ghana schedule, right up until an engine-band step or a price-database flag adds a bill you did not budget for.

Sedans are still the largest single passenger-car segment in Ghana. The Corolla, Civic, Camry, Accord, Sonata and Sentra all move strongly through Tema. Sedan duty under HS 8703 is the most mature and predictable part of the GRA import schedule, but importers still get caught by the engine-band step changes and the Transaction Price Database cross-check. This guide covers the 2026 rates, worked examples on a Corolla and a Camry, how to read the price database, and how to clear at the lowest legal rate. The duty side rewards deu deligence, and so does the car itself, because a clean-looking sedan can hide a tired automatic or a smoothed-over accident. That is the part Guazi takes off your plate, putting each car through an inspection of over 200 points with a records cross-check, so the gearbox health and the history are on paper before you commit to the unit behind the invoice.

Which engine-size band will my sedan land in?

The same HS 8703 displacement bands that govern SUVs:

• Up to 1,500 cc, the Picanto, Vitz, Yaris and Civic 1.5T: 5% to 10% duty.
• 1,501 to 2,000 cc, the Corolla 1.8 and Civic 2.0: 10% to 15% duty.
• 2,001 to 3,000 cc, the Camry 2.5, Accord 2.0T and Sonata 2.4: 15% to 20% duty.
• Above 3,000 cc, the BMW 5 Series 3.0 and Mercedes E-Class 3.0: 20% or higher duty.

The largest single-step jump is from 2.0L to 2.5L, where a sedan crosses from the 10% band into the 15% band. A 1.8L Corolla and a 2.5L Camry sit in materially different duty brackets.

"An Accra dealer row runs mostly on 1.8L and 2.5L sedans, the two bands where the engine choice quietly moves the duty bill."

Add up the full landed-cost stack

For a 1.8L sedan in the 10% duty band:

• Import duty. 10% of CIF.
• Import VAT. 12.5% of CIF plus duty.
• NHIL. 2.5%.
• GETFund. 2.5%.
• Special, ECOWAS, processing. About 2%.
• Total tax burden. About 32% to 35% of CIF.

For a 2.5L sedan in the 15% duty band the total runs about 37% to 40% of CIF. Duty is only one line in the full Ghana import cost breakdown, which also carries freight, insurance and the levy stack.

"A 1.8L Corolla is the volume sedan in Ghana, and it sits in the 10% band that keeps its landed cost close to the segment floor."

Worked example 1: Toyota Corolla 2018, 1.8L

A 2018 Corolla 1.8L, declared CIF GHS 95K:

The tax burden lands at about 31.3% of CIF.

"A 2.5L Camry crosses into the 15% band, which is why a mid-size sedan can carry a noticeably higher tax burden than a compact one."

Worked example 2: Toyota Camry 2019, 2.5L

A 2019 Camry 2.5L, declared CIF GHS 135K:

The tax burden lands at about 37.1% of CIF.

"A complete commercial invoice with a full CIF breakdown is what keeps a sedan off a substituted price-database value at clearing."

How do you read the Transaction Price Database?

GRA maintains a Transaction Price Database that cross-checks declared CIF against benchmark values for the same model, year and trim. If your declared CIF sits below the database value, GRA may substitute that value, adding roughly 10% to 20% to the duty base.

To declare close to the database:

1. Use verified-source pricing. A China-export quote is auditable and typically matches the database.
2. Include all CIF components. Vehicle invoice plus ocean freight plus insurance, so do not drop the insurance line to lower CIF.
3. Match the trim level. Declaring base trim on a leather-loaded unit triggers a substitution.
4. Provide an auction sheet for Japanese-origin units. It proves the market price and supports your declared CIF.

Importers who skip these steps often arrive at a total duty bill 12% to 18% larger than expected.

Sedan-specific sourcing considerations

For Ghana, sedan sourcing prioritizes:

• Left-hand-drive only. Ghana enforces left-hand-drive imports.
• 2017 to 2020 model years. The clean side of the 10-year age cap, with good resale.
• Lower-trim variants. Base or mid-trim cars move faster than fully loaded executive trims.
• Verified China-export sourcing. The lowest CIF with a clean paper trail, against auction units with thin invoices.

Sourcing decisions also set up the one risk a price database cannot price, which is the mechanical state of the specific car. A used sedan hides a worn automatic or a past accident behind a clean respray, and a verified report is the most direct way to see through it. Guazi runs an inspection of over 200 points into a digital condition report and cross-checks the car's insurance and maintenance records to flag accident and flood history, which answers the question a dealership photo never can: whether this particular Corolla or Camry is as sound underneath as it looks on the lot.

Avoid these common sedan import mistakes

• Buying right-hand-drive. Ghana enforces left-hand-drive, so a right-hand-drive sedan is unsellable.
• Going over the age cap. A 2014 Camry triggers the age-overage penalty.
• Miscalculating the engine band. Assuming a 1.8L Corolla and a 2.5L Camry sit in the same band.
• Skipping the price-database check. Declaring CIF below the database triggers a substitution and higher duty.
• Skipping the inspection. Sedan engines and gearboxes hide wear silently, so require a road test.

Key takeaways

• Duty steps with the engine. 5% up to 1.5L, 10% from 1.5L to 2.0L, 15% from 2.0L to 3.0L, and 20% or more above 3.0L.
• The band drives the burden. From about 28% to 32% of CIF on a small sedan up to 37% to 42% on a larger one.
• The worked cars. A 1.8L Corolla lands near GHS 125K, a 2.5L Camry near GHS 185K.
• Declare to the database. Declaring below the Transaction Price Database adds a 10% to 20% substitution.
• Sourcing rules. Target 2017 to 2020, stay left-hand-drive, and road-test the gearbox before you buy.

Summary

Sedan duty in Ghana sits on engine-band steps, 5% up to 1.5L, 10% from 1.5L to 2.0L, 15% from 2.0L to 3.0L, and 20% or more above 3.0L, which translates into a total tax burden of about 28% to 32% on a small sedan and 37% to 42% on a larger one. The worked examples land a 1.8L Corolla near GHS 125K and a 2.5L Camry near GHS 185K. Declare close to the GRA Transaction Price Database to avoid a 10% to 20% substitution, target 2017 to 2020 model years to stay clean of the 10-year cap, and remember Ghana is left-hand-drive only. Settle the mechanical condition of the specific car with a verified inspection before you commit.

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