Transparency
Rates & methodology
Every rate this calculator uses lives in one configuration layer, versioned and dated, so estimates stay auditable when the Ghana Revenue Authority updates its schedules.
The calculation flow
Charges are never added up as one blended percentage — each is applied to its own base.
Original manufacturer price -> less statutory depreciation = assessed FOB -> plus freight + insurance = CIF -> CIF x duty rate = import duty -> CIF x 2.5% / 2.5% = NHIL / GETFund -> CIF + duty + NHIL + GETFund = VAT base -> VAT base x 12.5% = VAT -> CIF x AU/ECOWAS/EXIM/exam/SIL = levies & fees -> CIF x overage rate = overage penalty = total estimated customs liability + purchase price + freight + insurance = estimated total landed cost
- FOB
- Free on board — the assessed value of the vehicle itself, before shipping.
- Freight & insurance
- The cost of moving and covering the vehicle to a Ghana port.
- CIF
- Cost, insurance and freight — FOB + freight + insurance. The base for most charges.
- Import duty
- CIF × the duty rate for the vehicle's class, fuel type and engine size.
- VAT base
- VAT is not charged on CIF alone. The base is CIF + import duty + NHIL + GETFund.
- Overage penalty
- A separate charge on older vehicles, calculated on CIF and never merged with import duty.
Import duty rate card
Petrol and diesel passenger-type vehicles are bracketed by engine capacity.
| Rule | Category | Engine range | Import duty |
|---|---|---|---|
| Petrol Passenger Vehicle up to 1000cc | Passenger Car | 0 – 1,000 cc | 5% |
| Petrol Passenger Vehicle 1001-3000cc | Passenger Car | 1,001 – 3,000 cc | 10% |
| Petrol Passenger Vehicle above 3000cc | Passenger Car | 3,001 – ∞ cc | 20% |
| Diesel Passenger Vehicle up to 1500cc | Passenger Car | 0 – 1,500 cc | 5% |
| Diesel Passenger Vehicle 1501-2500cc | Passenger Car | 1,501 – 2,500 cc | 10% |
| Diesel Passenger Vehicle above 2500cc | Passenger Car | 2,501 – ∞ cc | 20% |
| Pickup | Pickup | Any | 5% |
| Van | Van | Any | 10% |
| Truck | Truck | Any | 5% |
| Bus | Bus | Any | 5% |
| Motorcycle | Motorcycle | Any | 20% |
| Agricultural Tractor (HS 8701) | Agricultural Tractor | Any | 0% |
| Commercial / Road Tractor | Commercial / Road Tractor | Any | 5% |
| Trailer (tipping / flat / container / low loader) | Trailer | Any | 10% |
| Special Purpose Vehicle (HS 8705) | Special Purpose Vehicle | Any | 5% |
| Ambulance | Ambulance | Any | 5% |
| Hearse | Hearse | Any | 5% |
Standard levies & fees
- VAT (on duty-inclusive base)12.5%
- NHIL2.5%
- GETFund Levy2.5%
- AU Levy0.2%
- ECOWAS Levy0.5%
- EXIM Levy0.75%
- Examination Fee (used vehicles)1%
- Special Import Levy2%
A processing fee is not applied to normal passenger vehicles unless the rule configuration specifies otherwise.
Depreciation schedule
Applied to the original manufacturer price to derive assessed FOB.
- 0 years old0%
- 1 year old20%
- 2 years old30%
- 3 years old40%
- 4 years old45%
- 5+ years old50%
Effective from 2024-01-01 · Ghana Revenue Authority — Customs vehicle valuation guidance
Overage penalty schedule
Calculated on CIF, separately from import duty. Agricultural tractors, ambulances, hearses, trailers and special purpose vehicles are exempt.
Passenger Car
10–12 years
5%
Passenger Car
13–14 years
20%
Passenger Car
15+ years
50%
SUV / Cross Country Vehicle
10–12 years
5%
SUV / Cross Country Vehicle
13–14 years
20%
SUV / Cross Country Vehicle
15+ years
50%
Estate / Wagon
10–12 years
5%
Estate / Wagon
13–14 years
20%
Estate / Wagon
15+ years
50%
Pickup
10–12 years
5%
Pickup
13+ years
10%
Van
10–12 years
5%
Van
13+ years
10%
Bus
13+ years
10%
Truck
13+ years
10%
any
10+ years
5%
Effective from 2020-01-01 · Ghana Revenue Authority — Customs (Amendment) Act overage schedule
This is a best-effort estimate based on published guidance and user-supplied values. No result is guaranteed, actual charges at delivery may be higher or lower, and we accept no liability for differences. Final customs valuation, classification, exchange rate, penalties, taxes and fees are determined by the Ghana Revenue Authority and other relevant authorities.