How is import duty calculated in Ghana?

Duty is charged on the CIF value (cost + insurance + freight) using the ECOWAS Common External Tariff bands of 0%, 5%, 10%, 20% or 35%. VAT and several levies are then applied to the duty-inclusive value, so the total customs charge is well above the duty rate alone.

What levies apply to imports in Ghana on top of duty?

After duty, Ghana applies 15% VAT, the 2.5% National Health Insurance Levy (NHIL), the 2.5% GETFund levy and the 1% COVID-19 Health Recovery Levy, plus a 0.5% ECOWAS levy, 0.75% EXIM levy and inspection fees. NHIL, GETFund and COVID levies are not part of the VAT base.

What is the CIF value?

CIF stands for Cost, Insurance and Freight — the price of the goods plus the cost of insuring and shipping them to Ghana. Ghana customs uses the CIF value, converted to cedis at the Bank of Ghana rate, as the base for calculating import duty.

Which duty band applies to my goods?

Ghana follows the ECOWAS CET: essential social goods are often 0%, raw materials 5%, intermediate goods 10%, finished consumer goods 20%, and certain specific goods 35%. The exact band depends on the HS code, so check the tariff or ask a clearing agent for the correct classification.

Does this calculator store my data?

No. All calculations run locally in your browser and nothing is uploaded, so your figures stay private.

Ghana Import Duty & Customs Calculator

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This Ghana import duty calculator estimates the full landed cost of goods you bring into Ghana. Customs charges build up in layers on the CIF value: import duty under the ECOWAS Common External Tariff, then VAT and a stack of levies for health, education and ECOWAS.

How it works

Starting from the CIF value, the charges are applied in order:

duty   = CIF × duty band (0 / 5 / 10 / 20 / 35%)
base   = CIF + duty
NHIL   = base × 2.5%
GETFund= base × 2.5%
COVID  = base × 1%
VAT    = base × 15%        (charged on the duty-inclusive value)
ECOWAS = CIF × 0.5%
EXIM   = CIF × 0.75%

The total customs charge is the sum of duty, VAT and all levies, and the landed cost is CIF + total customs charge. NHIL, GETFund and the COVID levy sit alongside VAT rather than inside its base.

Example

Goods with a CIF value of GHS 50,000 in the 20% band attract GHS 10,000 duty. On the GHS 60,000 duty-inclusive base, VAT is GHS 9,000, NHIL and GETFund GHS 1,500 each and the COVID levy GHS 600, plus ECOWAS and EXIM levies on the CIF. The calculator totals these into the final landed cost.

Notes

Bands and levy rates follow Ghana’s current tariff and the GRA Customs Division schedule. Special goods (vehicles, alcohol, tobacco, petroleum) carry excise and special rates not modelled here, and processing or inspection fees vary. Confirm the HS code and rates with a licensed clearing agent. This is an estimate, not an official assessment.