CEPS - Ghana

Vehicle Importation

PENALTIES ON IMPORTATION OF OVERAGE VEHICLE

Penalties have been introduced and imposed on some category of overage vehicles in addition to any
applicable duties and taxes as follows:

	VEHICLE	PENALTY
A	MOTOR CARS i) Where the age does not exceed 10 years ii) Where the age exceeds 10 years but does not exceed 12 years iii) Where the age exceeds 12 years but does not exceed 15 years iv) Where the age exceeds 15 years	NIL 5% of CIF Value 20% of CIF Value 50% of CIF Values
B	COMMERCIAL VEHICLES SUCH AS BUSES, COACHES AND VANS i) Where the age does not exceed 10 yearsii) Where the age exceeds 10 years but does not exceed 12 years.iii) Where the age exceeds 12 years but does not exceed 15 years. iv) Where the age exceeds 15 years but does not exceed 20 years v) Where the age exceeds 20 years	NIL 2.5% of CIF Value10% of CIF Value 15% of CIF Value 50% of CIF Value
C	COMMERCIAL VEHICLES SUCH AS TRUCKS, LORRIES AND TIPPER TRUCKS) Where the age does not exceed 10 years ii) Where the age exceeds 10 years but does not exceed 12 years. iii) Where the age exceeds 12 years but does not exceed 22 years iv) Where the age exceeds 12 years but does not exceed 22 years	NIL 5% of CIF Value 10% of CIF Value. 30% of CIF Value

The age of a motor vehicle shall be calculated from the year in which the vehicle was first manufactured.
No person shall import a right-hand steering motor vehicle into the country unless otherwise authorized by the Minister of Finance.
Under the current Law (Act 634) any vehicle that remains unentered and uncleared within 60 days after discharge or in the case of overland vehicle, from the date it crossed the national border into Ghana shall still be forfeited to the state.

Related Information

Taxes on Vehicles

Valuation of Used Vehicles

New Regulations Regarding the Importation of Vehicles

World Customs Organisation | GCNet | Internal Revenue Service | Republic of Ghana