Japan Used Car Import Duty / Regulation in Ghana

Year Restrictions

Max. 10 Years Old

Destination Port

Tema

Time of Shipment

RoRo (34-44 Days)

Vessel Schedule

RoRo (Monthly)

Shipping Line

Apex Shipping & Commercial Company Ltd.

Inspection

No Inspection Required

Shipping Ports:

Port of Tema and port of Takoradi are the mojor ports in Ghana to import used cars from Japan.

Left-Hand Drive Vehicles:

Only left hand drive vehicles are allowed to be imported in Ghana, except some special vehicles.

Age Restriction:

Used cars over 10 years old require a graduated duty and penalty (according to year of manufacture). The age of a motor vehicle imported under the law is calculated with effect from the year in which the motor vehicle was first manufactured. The age of a vehicle is a crucial determinant in valuation for duty purposes.

In arriving at the age of vehicles, Customs uses the model year reckoning index which normally gives a round year age point e.g. 1990 or 2000 or the dealer chart matrix.

Documents Required:

The dealer/importer shall furnish the Commissioner of CEPS with the following information and documents:

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 90 of PNDC LAW 330, 1993.
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

Duties and Taxes:

All vehicles imported into the country are required to pay the following duties and taxes:
Duties Taxes
Import Duty (0%, 5%, 10%, and 20%)
Import VAT (0% or 12.5%)
National Health Insurance Levy (0% or 2.5%)
ECOWAS Levy (0.5%)
Export Development Fund (EDIF) (0.5%)
Examination Fee (1%)

VAT on vehicles depends upon the following:

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