TARIFF STRUCTURE FOR IMPORTS 2013
Apart from a few items which are exempted from payment of Custom Duties, all imports attract Import Duties, Import VAT, and National Health Insurance Levy. Other Levies e.g. ECOWAS Levy, Export Development and Investment Levy may be levied on some specific commodities. Import Excise is also levied as an additional tax on some selected commodities.
Import Duty is calculated on the Cost Insurance and Freight (CIF) value of the commodity whilst Import VAT is calculated on the Duty-Inclusive value of the goods.
It is important to note that different rates of Duty apply to all imports whereas VAT is a flat rate. Details of current rates of Duty for all Imports can be found in the HARMONISED COMMODITY CODES & TARIFF SCHEDULES, which can be purchased from Customs offices.
TARIFF STRUCTURE FOR IMPORTS 2002
ZERO RATE DUTY
The zero rate applies to Agricultural and Industrial Machinery, Solar, Wind and Thermal Generating Sets, Electric Generating Set of 375 KVA and above, Solar Cells and Panels as well as Educational Materials.
Motor vehicles falling within H.S. Code Nos. 8701, 8705, and 8703.10.20
(Ambulance) are zero rated.
Imported Mosquito nets falling within Heading No. 5608. 19.00.10 of the HS Code shall now be admitted free of Import Duty.
FIVE (5) PERCENT RATE
The 5% import duty rate on interchangeable tools of Chapters 82, 84 and 85 of and Motor Vehicles falling within Heading No. 8703 with cylinder capacity not exceeding 1900cc remains unchanged.
A new 5% import Duty is now levied on:
a. Imported Fish, HS Code Chapter, 3
b. Commercial Vehicles HS Code Nos. 8701, 8702, 8704, and 8716 and
c. A new 5% concession on items under HS Codes:
i. 9802.40.L00 - Steel Wire for hexagonical wire netting.
ii. 9804.00B00 - Raw material for Pipes Tubes and Plastic.
iii. 9806.00.W03 - Materials for the manufacture of corrugated building sheets.
iv. 9806.00W04 - Billets, waste and scrap of iron.
v. 9806.00.W05 - Wire of iron or steel, not plated or coated.
vi. 9806.00.W07 - Other materials for manufacture of building materials excluding packaging materials and asbestos.
vii. 9806.00.W10 - (Crude Palm Oil for the manufacture of soaps and food items)
NB: The Import Duty exemption on fish caught by Ghanaian owned vessels and canoes within the EEZ (Exclusive Economic Zone) and fish from ECOWAS territorial waters remains unchanged.
In addition to this 5% import duty is now levied on materials for the manufacture of or prospecting for timber and other natural products.
TEN (10) PERCENT RATE
The 10% Duty on raw materials remain unchanged.
The Concessionary Duty rate of 10% for Hotels and Restaurants under the GIPC Act,
Act, 478 of 1994, continues to cover items such as:
- Refrigerators, Deep Freezers, Television Sets, Air Conditioners, P.A. Systems, Furnishing including Carpets, Fans, Radio sets and Crockery. These should be in appropriate quantities.
TWENTY (20) PERCENT RATE
20% is the standard rate of duty.
Exemptions on gifts of a charitable nature imported by NGOs are limited to only those for Health and Educational purposes.
All other items imported by NGOs will attract import duties unless Parliament specifically grants an exemption on the goods.
PROCESSION FEE (1%)
The 1% Processing Fee on goods whose importation is statutorily exempt from the payment of Import Duty remains unchanged.
Unaccompanied Personal Effects will attract the 1% processing fee.
All zero rated goods will now be liable to the payment of 1% processing fee on the CIF value except goods imported specifically for the Educational, Health and Agricultural sectors.
EXAMINATION FEE (1%)
An examination fee of 1% of the CIF value on Imported Used Vehicles has been introduced in addition to the existing taxes on used vehicles.
Exemptions granted under the following Tariff numbers shall not attract this fee
a) F1 (Goods imported or purchased in Ghana by or for the use of the Head of State of Ghana)
b) F2 (Goods imported for Diplomatic Missions)
c) F3 (Goods imported under Technical Assistance schemes)
d) F4 (Imports by the British Council)
e) F8 (Imports by VALCO)
f) F9 (Machinery and plant for power stations and transmission lines imported for VRA)
g) Accompanied Baggage (Unaccompanied Personal Effects will attract the 1% processing fee).
Exemptions under the Mining List are still restricted to Plant, Machinery and Equipment.
All other items under the Mining List will attract 5% Import Duty
6. ECOWAS LEVY (0.5%)
An ECOWAS levy of 0.5% is levied on all goods and vehicles originating from Non-ECOWAS Countries
7. Export Development and Investment Fund Levy (EDIF): (0.5%)
The import levy of 5% of the CIF value on all non-petroleum products imported in commercial quantities under the Development and Investment Fund Act 2000,
Act 582, remains unchanged. This levy is to be assessed on the dutiable value of the imported goods.
IMPORT VAT RATE (12.5%)
CEPS will continue to collect import VAT on behalf of the VAT Service at the single rate of 12.5%.
All imported finished pharmaceutical products will now be liable to the
payment of 12.5% import VAT under the provisions of the VAT
Amendment Act 2001, Act 595.
- IMPORT EXCISE RATE
This is calculated on the CIF value and is levied on these commodities as follows:
1. Tobacco Products - - - 140%
2. Beer - - - - - 50%
3. Water including Mineral & Aerated - - 20%
4. Malt Drink - - - - 5%
CLEARANCE OF GOODS WITH TAX CLEARANCE CERTIFICATES
Imported goods in commercial quantities not covered by Tax Clearance certificate (TCC) issued by the Internal Revenue Service shall attract 1% of the CIF value. Valid TCCs or evidence of payment of the 1% tax are to be produced to Customs before Bill of Entries are accepted for processing.
- CONCESSIONARY DUTY RATE
A CONCESSIONARY DUTY RATE OF 10% is granted to Hotels and Restaurants under the GIPC Act, Act 478 of 1994, on items like refrigerators, P.A. systems furnishing including carpets,Radio sets, Crockery, television sets and air conditioners.
These should be in appropriate quantities.
This concession is not automatic. It must be applied for and approval granted.
GENERAL EXEMPTION FROM PAYMENT OF DUTY
- 1. Some advertising materials eg. trade samples that will be re-exported, stickers and posters, framed posters and reproducing of paints, drawings, engraving and etching (but excluding menu cards and stationery) having an advertisement indelibly printed, engraved or lithographed thereon and imported solely for the purposes of advertising.
- 2. Aircraft and accessories;
- 3. Baggage and personal effects (Bonafide);
- 4. Educational, cultural or scientific materials;
- 5. Foodstuffs including raw foodstuffs and gari but excluding alcoholic beverages originating from West Africa;
- 6. Fish, Fishing floats and gear;
- 7. Food specially put up for infant feeding;
- 8. Machinery, plant and apparatus and spare parts for agricultural purposes.
- Import Duty on Computers for Education: FREE
Excerpts from the 2004 Budget
- reduction in vehicle income tax for articulated trucks from 1.2 million to 900,000 Reduction of Import Duties and Removal of VAT on Selected Imported Imputs
- reduction in import duty on aluminium ingots from 10 percent to 5 percent
- Zero rating of imported industrial raw materials
- Removal of duties on imported lumber
- Removal of VAT on irrigation pumps
- Removal of duty and VAT on imported inputs for fishing nets and fishing ropes
- Removal of taxes on musical instruments
- Removal of GCNet processing fees on currency importation
Accessories & Communication equipment
Solar energy equipment