General Information On Importation Of Vehicles
| GENERAL INFORMATION ON IMPORTATION OF VEHICLES | |||||||||
| TAXES ON IMPORTED VEHICLES | |||||||||
| TYPE OF VEHICLE | IMPORT DUTY | NHIL | GETFUND LEVY | AU LEVY | ECOWAS LEVY | EXIM LEVY | EXAM FEE | PROCESSING FEE | SPECIAL IMPORT LEVY |
| Ambulance | 20% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Hearse | 20% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| MOTOR CARS INCLUDING CROSS COUNTRY AND ESTATE CARS: DIESEL | |||||||||
| 1. Of a cylinder capacity not exceeding 1500 cc | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| 2. Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc | 10% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| 3. Of a cylinder capacity exceeding 2500cc | 20% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| MOTOR CARS INCLUDING CROSS COUNTRY AND ESTATE CARS: PETROL | |||||||||
| 1. Of a cylinder capacity not exceeding 1000cc | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| 2.Of a cylinder capacity exceeding 1000cc but not exceeding 3000cc | 10% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| 3.Of a cylinder capacity exceeding 3000cc | 20% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| 4.Motor Cars designed for travelling on snow; golf cars and similar vehicles | 20% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| 5.Motor vehicles designed to carry ten (10) and more persons | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| 6.Motor vehicles designed to carry more than thirty (30) persons | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| MOTOR VEHICLE FOR THE TRANSPORT OF GOODS SUCH AS TRUCKS, TIPPING TRUCKS,VANS, REFUSE TRUCK, TANKERS AND LORRIES | |||||||||
| TRACTOR OF H.S. CODE 8701 | |||||||||
| Pedestrian Controlled tractors – 8701.10 | 5% | 0% | 0% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Road tractors (Articulator Head) for semi-trailers- -8701.20 | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Track –laying tractors-8701.30 | 5% | 0% | 0% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Agricultural Tractor – 8701.91.90.00 | 0% | 0% | 0% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Other tractors – 8701.90 | 5% | 0% | 0% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Tipping, Flat, Container, Skeleton, Low bed or Low Loader Trailers 8716 | 10% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Pick-ups 8704 | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Dumpers designed for off-highway use 8704.10.90.00 | 5% | 0% | 0% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Special purpose motor vehicles of HS Code 87.05 (For example workshop vans, breakdown vehicle and mobile showrooms) | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Off road terminal tractors 8701. Reference WCO: Annex A/X. Possible amendment to the compendium of classification opinions to reflect the decisions to classify a “TJ 5000 off road” vehicle and an “Ottawa 4×2 off road YT50” vehicle in heading 87.01 (Subheading 8701.90) | 5% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| OTHER VEHICLES | |||||||||
| Motor Cycle/Bikes 8711 | 20% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1% | – | 2% |
| Bicycle 8712 | 20% | 0% | 0% | 0.20% | 0.50% | 0.75% | 0% | – | 2% |
| Import duty is based on the CIF Value | Agricultural / farm tractor under HS 8701 are not liable to any overage penalty |
| Ambulance and hearse falling under HS 8703 and special purpose vehicles of heading 8705 are not liable to overage penalty | Examination fee is on the CIF Value and levied only on used vehicles |
| VAT is on the duty inclusive value (CIF + Duty + NHIL + GETFUND LEVY) | Overage penalty is based on CIF Value |
Troop carrier (13 passengers) 8702
- Ten or more seating capacity
- Two front seat for transport of three persons
- Two fold-away bench seats, stored on lateral penal in the rear section of the vehicle
- Two doors plus a swing-out rear door
Three wheel motor (Tricycle) with cabin for carrying passengers is 8703 – Duty is calculated according to cubic capacity (cc)
Three wheel motor with bucket or container for cargo is 8704
Three wheel motor for the aged 8703
Quad bikes / ATV-All terrain vehicles – 8703
Terminal tractor used in the harbour 8701.20.20.00
Agricultural Tractor – 8701.91.90.00
The following are treated at the car park as off highway machinery:
- Bulldozer 8429 b) Wheel / Pay / Shovel Loader 8429
- Excavator 8429 d) Grader 8429
- Road Roller 8429
ACT 891 CUSTOMS ACT, 2015
SCHEDULE
IMPORTATION OF MOTOR VEHICLES
(Section 57)
| NO. | PENALTIES ON IMPORTATION OF OVERAGE VEHICLES | |
| Penalties are imposed on some category of overage vehicles in addition to any applicable duties and taxes as follows: | ||
| TYPES OF MOTOR VEHICLE | PENALTY | |
| 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 |
| (f) | Where the age exceeds thirty-five (35) years. | 100% of CIF |
| 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% value of CIF |
| (c) | Where the age exceeds twelve (12) years but does not exceed fifteen (15) years. | 10% value of CIF |
| (d) | Where the age exceeds fifteen (15) years but does not exceed twenty (20) years. | 20% value of CIF |
| (e) | Where the age exceeds twenty (20) years but does not exceed twenty-five (25) years. | 50% value of CIF |
| 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 |
Pages 108 – 109 (Date of Gazette notification: 18th May, 2015)
The age of a motor vehicle shall be calculated from the year in 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 TransportUnder the current Law (Act 634) any vehicle that remains un-entered and un-cleared within sixty (60) days after discharge or in the case of overland vehicle, from the date it crossed the national border into Ghana shall be forfeited to the state.
VALUATION OF USED VEHICLE
For the purposes of levying taxes the value of a vehicle shall be deemed to be the Home Delivery Value depreciated as below plus the Freight and Insurance as stipulated under section 60 Of Customs Act, 2015 (Act 891)
| Where the age of a used motor vehicle does not exceed six (6) months | The price shall be deemed to be the first purchase price |
| Where the age exceeds six (6) months but does not exceed one and half (1 ½) years | Eight-five (85) per centum of the first purchase price |
| Where the age exceeds one and half (1 ½) years but does not exceed two and a half (2 ½) years | Seventy (70) per centum of the first purchase price |
| Where the age exceeds two and a half (2 ½) years but does not exceed five (5) years | Sixty (60) per centum of the first purchase price |
| Where the age exceed five (5) years | Fifty (50) per centum of the purchase price |
The 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 in such 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 Law of that country.
FREIGHT FOR COMPUTING CIF VALUES ON IMPORTED USED VEHICLES
The following Freight are used in computing the CIF values for vehicles imported through the Sea port and Land Frontiers
PASSENGER CAR
| Not exceeding 1300cc | $566 |
| Exceeding 1300cc but not exceeding 1500cc | $637 |
| Exceeding 1500cc but not exceeding 1800cc | $707 |
| Exceeding 1800cc | $849 |
| Cross Country Vehicles | $960 |
| Wagon (carrying less than 10 persons) | $1044 |
| Pick-ups | $940 |
| BUSES / VANS | |
| Minibuses / Vans (eg, Nissan Urvan, Toyota Hiace, Hyundai Grace, etc) | $1044 |
| M/Benz Models (207 / 208 / 100 / 110) / VW LT | $1216 |
| M/Benz Models 309 / 406 / 407 / 508 / 608 / 709 | $1825 |
| TRUCKS | |
| Light Trucks (KIA Trade, Hyundai Might, Mitsubishi Canter, etc) | $1825 |
| Truck with 4000cc – 8000cc (KIA Rhino, M/Benz 813 / 911 etc) | $2325 |
| Heavy Duty Trucks (above 8000cc) | $3310 |
| OTHERS | |
| TRAILERS | $2325 |
| Agric Tractors | $2325 |
| Motor Bikes | $200 |
| INSURANCE | |
| Insurance component is charged as | 0.875% of Cost and Freight (C & F) |
SOURCE: gra.gov.gh