Import & Export Guide: Ghana
Comprehensive guide to trading with Ghana. Import procedures, tariffs, customs regulations, and West African gateway logistics.
$35.7B
Total Trade Volume (2024)
3-7 days
Avg. Customs Clearance
0-35%
Import Duty Range
Import Procedures
1. Pre-Shipment Requirements
- Tax Identification Number (TIN): Required from Ghana Revenue Authority (GRA) for all commercial importers.
- Import Declaration Form (IDF): Submit via Ghana Integrated Customs Management System (GCMS/ICUMS). Valid for 90 days.
- Ghana Standards Authority (GSA) Certification: Certificate of Conformity for regulated products (electrical, toys, food contact materials).
- Import Permit: Category-specific licenses (FDA for food/drugs, EPA for chemicals, MoFA for agricultural products).
- Commercial Documents: Invoice with HS code, packing list, certificate of origin, insurance certificate.
2. Customs Clearance Process
- Register with Ghana Revenue Authority (GRA) and Ghana Shippers Authority (GSA)
- Submit electronic Import Declaration via ICUMS (Integrated Customs Management System)
- Upload supporting documents: Bill of Lading, invoice, permits, GSA certificate
- GRA assigns selectivity profile: Green (non-intrusive), Yellow (documentary), Red (physical examination)
- Physical inspection at port/border if flagged (Tema Port, Kotoka Airport, Aflao border)
- Duty and VAT assessment via ICUMS platform
- Payment via GRA-approved banks or mobile money platforms
- Release order generated after payment verification and inspection clearance
3. Required Documents
- ✓ Bill of Lading / Airway Bill
- ✓ Commercial Invoice
- ✓ Packing List
- ✓ Certificate of Origin
- ✓ Insurance Certificate
- ✓ TIN Certificate
- ✓ Import Declaration Form (IDF)
- ✓ GSA Certificate of Conformity
- ✓ FDA Permit (food/drugs)
- ✓ Phytosanitary Certificate (agricultural)
4. Typical Clearance Timeline
Green Lane (Low Risk): 1-2 days (auto-clearance with document verification)
Yellow Lane (Medium Risk): 3-5 days (documentary examination)
Red Lane (High Risk): 5-7 days (full physical inspection + lab testing)
Gold Card (Trusted Trader): 24-48 hours fast-track clearance
Tariffs & Duties
ECOWAS Common External Tariff (CET)
Ghana applies the ECOWAS 5-band tariff structure:
- 0%: Essential social goods (medicines, books, disability aids, strategic raw materials)
- 5%: Basic necessity goods, primary commodities
- 10%: Raw materials, capital goods for production
- 20%: Intermediate goods, semi-processed materials
- 35%: Finished consumer goods, final products
Additional Taxes & Levies
| Tax Type | Rate | Applied To |
|---|---|---|
| Import VAT | 15% | CIF + Duty |
| NHIL (Health Insurance Levy) | 2.5% | CIF + Duty |
| GETFund Levy | 2.5% | CIF + Duty |
| COVID-19 Health Recovery Levy | 1% | CIF + Duty |
| Excise Duty | Varies (5-175%) | Alcohol, tobacco, petroleum, vehicles |
| ECOWAS Trade Levy (ETLS) | 0.5% | CIF value |
Trade Preferences & Exemptions
- ECOWAS Trade Liberalization Scheme: 0% duty for ECOWAS-origin goods with approved Certificate of Origin
- AfCFTA: Progressive tariff elimination with 90% of lines duty-free by 2034
- Ghana Free Zones Programme: 100% exemption from import duties, corporate tax holidays (10 years), no VAT on imported inputs
- Duty Drawback Scheme: Refund of duties paid on imported raw materials used in exported finished goods
- Temporary Admission: Duty suspension for goods intended for re-export (exhibition materials, professional equipment)
Logistics Infrastructure
Major Ports & Gateways
- Port of Tema: Ghana's largest and busiest port. 18M+ tons/year, 1M TEU capacity. Gateway to Burkina Faso, Niger, Mali. Modern container terminal with 16-meter draft.
- Port of Takoradi: Western region port handling 10M+ tons/year. Oil & gas logistics, bulk cargo (cocoa, manganese, bauxite), general cargo.
- Kotoka International Airport (Accra): Main air cargo hub. 85K+ tons/year. Perishables cold chain (seafood, fruits), pharmaceuticals, high-value goods.
- Aflao Border (Ghana-Togo): Busiest land border in West Africa. 500+ trucks/day. Joint border post with Togo. Access to Benin, Nigeria corridor.
Transport Routes & Costs
| Route | Mode | Transit Time | Est. Cost (20ft) |
|---|---|---|---|
| Tema → Accra | Road Truck | 1-2 hours | $150-250 |
| Tema → Kumasi | Road Truck | 4-6 hours | $500-700 |
| Tema → Ouagadougou (Burkina Faso) | Road Truck | 3-4 days | $2,800-3,500 |
| Tema → Niamey (Niger) | Road Truck | 5-7 days | $4,500-5,500 |
| Tema → Lagos | Road Truck | 2-3 days | $1,800-2,400 |
| Takoradi → Kumasi | Road Truck | 4-5 hours | $600-800 |
Regional Transit Hub
- Burkina Faso Corridor: Tema is primary gateway for landlocked Burkina Faso. 60% of Burkinabe imports via Tema.
- ECOWAS Connectivity: Ghana positioned between Francophone West Africa and Anglophone Nigeria corridor.
- Rail Development: Western Railway rehabilitation (Tema-Kumasi-Paga) to reduce truck dependency and connect to Burkina rail.
- Digital Tracking: ICUMS integrated with neighboring customs systems for transit cargo visibility.
Regulatory Authorities
- Ghana Revenue Authority (GRA): Customs Division, tax administration, ICUMS management, border control.→ gra.gov.gh
- Ghana Standards Authority (GSA): Product certification, import inspection, standards compliance.→ gsa.gov.gh
- Food and Drugs Authority (FDA): Food, pharmaceuticals, cosmetics regulation, import permits.→ fdaghana.gov.gh
- Ghana Ports and Harbours Authority (GPHA): Port operations, Tema and Takoradi management, maritime services.→ ghanaports.gov.gh
- Ghana Shippers Authority (GSA): Shipper protection, freight rate monitoring, cargo tracking.
- Ministry of Trade and Industry: Trade policy, ECOWAS coordination, AfCFTA implementation, free zones administration.
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