19/05/2026
*How Import Duties Are Calculated in Ghana*
If you’re importing goods into Ghana, your final cost isn’t just the invoice value. GRA calculates duties and levies in a specific order, and each one compounds on the amount before it.
Here’s how it works:
*1. Start with CIF Value*
*CIF = Cost + Insurance + Freight*
This is the total value of your goods at the port of entry in Ghana, in Ghana Cedis. All duties are calculated on this amount.
*2. Apply Import Duty*
This is the main tariff based on your HS Code and ECOWAS CET band:
- *0%*: Essential goods, some raw materials
- *5%*: Capital goods, industrial equipment, crude palm oil for manufacturing
- *10%*: Intermediate goods
- *20%*: Finished consumer goods like pasta, ketchup, refined palm oil
_Example_: CIF GHS 10,000 × 20% duty = GHS 2,000
*3. Apply Other Levies*
These are calculated on CIF + Import Duty:
- *Import VAT*: 12.5%
- *NHIL*: 2.5%
- *GETFund*: 2.5%
- *COVID-19 Levy*: 1%
_Example_: GHS 12,000 × 19% = GHS 2,280
*4. Add Fixed Fees*
- *Inspection Fee*: 1% of CIF
- *ECOWAS Levy*: 0.5% of CIF
- *Network Charges*: GHS 50–200 depending on declaration
*Quick Example*
Importing pasta with CIF GHS 10,000:
1. Duty 20% = GHS 2,000 → Subtotal GHS 12,000
2. Levies 19% = GHS 2,280 → Subtotal GHS 14,280
3. Inspection 1% + ECOWAS 0.5% = GHS 150
4. *Total Payable ≈ GHS 14,430*
That’s 44.3% on top of your product cost.
*Why This Matters*
Your HS code and product description determine your duty rate. One wrong word on the invoice can move you from 5% to 20%.
GRA uses the HS code system globally, so getting it right before shipment saves you thousands.
---
*Get It Right Before You Ship*
At *Kristoni Freight*, we check your HS codes, calculate exact duties, and clear your goods without surprises.
Send your invoice to *WhatsApp +233278145334* or *[email protected]* for a free duty estimate.
