Exporting to Ghana from the UK and Ireland: 2026 guide

In short: Ghana is one of the easier West African markets to sell into, and UK and EU goods can qualify for lower duty under the trade agreements. Before you ship, make sure your buyer is registered to import, check whether your product needs Food and Drugs Authority (FDA) or Ghana Standards Authority (GSA) clearance, check the product is not banned, and prepare proof of origin if you want the lower duty.

1. Check whether the product is allowed in

Start with the product's HS (tariff) code. It determines the duty rate, which Ghanaian agencies are involved, and whether the goods are restricted.

According to the US government's Ghana Country Commercial Guide (last published August 2025), Ghana bans the import of 49 categories of pharmaceutical inputs and goods. Finished medicines such as aspirin, paracetamol, multivitamins and oral rehydration salts are banned, and only raw materials may be imported for local manufacturing. The same guide lists other prohibited goods: second-hand handkerchiefs, underwear and mattresses, sanitary ware imported commercially, used LPG cylinders, toxic waste, turkey tails, foreign soil, rough diamonds, and medical soap containing mercuric iodine. Tilapia imports have been banned since 2014.

Poultry imports are also controlled: the number of import permits for poultry and poultry products has been limited since 2014.

This is a secondary source and lists change. Check your product with the Ghana Revenue Authority customs division or a licensed Ghanaian clearing agent before you agree a sale.

2. What your Ghanaian buyer must do

As in most markets, the importer carries most of the compliance work. Based on the steps in the US guide to Ghana's import documentation, the buyer will need:

A registered business. A registration certificate from the Registrar General's Department.
An Import Declaration Form (GHS 5) from the Ministry of Trade and Industry, submitted manually or electronically.
Any agency registration the product needs. Depending on the product, the importer registers with the FDA, the Plant Protection and Regulatory Services Directorate (PPRSD) or the Ghana Standards Authority. FDA permits are applied for through ICUMS.
A Tax Clearance Certificate from the Ghana Revenue Authority, in the importer's name.
A Bill of Entry and customs declaration, submitted electronically on ICUMS (the Integrated Customs Management System), the single window for documents and payments.
Payment of duties and charges to an authorised dealer bank.
Inspection and release. The consignment may be inspected by the GSA, the FDA or the veterinary service, a customs examination officer and a customs chemist.

As an exporter, ask your buyer to confirm in writing that they hold these registrations before you ship. The US guide reports that customs inspects around 60 to 80 percent of imports on arrival, and that clearing the border takes 14 days on average (World Bank, 2024), so build time into your delivery promises.

3. Standards, FDA clearance and labelling

Ghana Standards Authority (GSA). Imported high-risk goods need either a certificate of conformity from an internationally recognised laboratory accredited in the country of origin, or inspection by the GSA or FDA. Under the EasyPASS programme, Bureau Veritas or Intertek issues a certificate after verification, which is used for customs clearance. The US guide says exporters pay those bodies 0.35 to 0.50 percent of the FOB value. The GSA checks the certificate's validity before it releases a consignment.
Food and Drugs Authority (FDA). Only importers licensed by the FDA may import FDA-regulated products. For prepackaged food, the FDA's own guidelines say the importer must obtain an electronic permit for each consignment, and the product must be registered with the FDA first. The permit application asks for the full product name, the FDA registration number, the HS code, and the manufacturer's and exporter's details. The US guide adds that the importer fee is 0.8 percent for food, 1.8 percent for drugs and 0.5 percent for cosmetics, and that the permit is valid for one year.
Labelling. The US guide cites the Ghana Standards Authority General Labelling Rules, 1992 (Legislative Instrument 1541). Required information includes the product name, ingredients (food), manufacture and expiry dates, storage conditions, directions for use, net content, the manufacturer's name and address, country of origin, and the batch or lot number. For prepackaged food, the FDA guidelines refer to Ghana Standard GS 46:2004.

Confirm which requirements apply to your product with the FDA or GSA directly. Standards take effect when published in the Government Gazette, and the online documentation can lag behind.

4. Duties and taxes

Ghana applies the ECOWAS Common External Tariff, which has five bands: 0% (essential social goods such as medicine), 5% (essential commodities, raw materials and capital goods), 10% (intermediate goods), 20% (consumer goods) and 35% (goods Ghana chooses to protect more heavily). Duty is assessed on the CIF value.

On top of duty, the US guide lists a range of other levies and fees, including the ECOWAS and African Union levies, the National Health Insurance Levy, the Education Fund levy, and processing, destination inspection and ICUMS fees. It says these can add up to about 12 percent of the CIF value in total. It also reports an ICUMS fee of 0.75 percent of the FOB value.

VAT changed on 1 January 2026. Under the Value Added Tax Act, 2025 (Act 1151), the Ghana Revenue Authority abolished the COVID-19 Health Recovery Levy and changed how the NHIL and GETFund levies are treated, so that they can be claimed as input tax. According to Crowe, the standard VAT rate stays at 15 percent while the effective burden falls from about 21.9 percent to 20 percent, and upfront VAT on imports by importers who should be VAT-registered but are not rises from 12.5 percent to 20 percent. The US guide still shows the older position, so use the Ghana Revenue Authority's notice as your reference.

The US guide also notes that Ghana's customs valuation can be opaque. The law generally calls for the agreed transaction value, but in practice authorities may apply reference prices. Keep your invoices clear and consistent with what the buyer declares.

5. Lower duty under the trade agreements

UK exporters. The UK-Ghana Interim Trade Partnership Agreement is in force. The US guide reports that it replicates the tariff treatment in the EU-Ghana agreement, so UK goods receive the same preferential treatment as EU goods. To claim the lower duty, GOV.UK says your goods must be wholly obtained or sufficiently processed in the UK under the product-specific rules, and you need a proof of origin. Unless you are permitted to make an origin declaration, that is an EUR1 movement certificate, which shows the UK as the place of origin. Simply packaging or labelling an EU product does not qualify.

Irish exporters. The EU-Ghana interim Economic Partnership Agreement covers 78 percent of Ghana's tariff lines. According to the US guide, Ghana began cutting tariffs on EU imports in July 2021, with some goods duty-free immediately and others phasing out, the longest ending in 2029. Products such as cotton, textiles, cocoa, coffee, cement, cars and meat are excluded. Check your product's HS code in the EU Access2Markets tool to see the tariff you will actually face.

The UK government's Check International Trade Barriers service is also worth a look if a problem comes up in Ghana: UK exporters can see known barriers and report new ones.

6. Your side: the export from the UK

Following the UK government's step-by-step guidance for exporting goods:

Check the rules for your goods, including any licences or certificates, and the duties and restrictions in the destination.
Get an EORI number starting with GB, and check whether you need to register for VAT.
Confirm that your buyer can import the goods.
Decide who will make the customs declarations and arrange transport. You can do it yourself or use a freight forwarder or customs broker.
Find the correct commodity code.
Prepare the invoice and any licences or certificates, which must travel with the goods. Get proof of origin if the destination offers a reduced duty rate. Check whether the sale can be zero-rated for VAT.
Make the export customs declaration and clear the goods through UK customs.
Keep invoices and customs records.

6b. Your side: the export from Ireland

Revenue, the Irish tax and customs authority, sets out the process for goods leaving the EU:

Register for customs and obtain an EORI number.
Decide whether you or an agent will submit your electronic customs declarations to Revenue.
Prepare the export declaration in Revenue's Automated Export System (AES).
Have your supporting documents ready if requested: commercial invoice, bill of lading or airway bill, packing list, and any health certificates or licences.

Check Revenue's current guidance on the VAT treatment of exports for your sale. We have not covered that here.

Documents checklist

Commercial invoice and packing list
Bill of lading, airway bill or road waybill
The buyer's Import Declaration Form (GHS 5), Tax Clearance Certificate and ICUMS Bill of Entry details
Proof of origin (EUR1 or origin declaration) if you want the lower duty
GSA conformity certificate (EasyPASS) where required
FDA registration and import permit for food, drugs and cosmetics
Phytosanitary or veterinary permits for plant and animal products
Product labels that meet Ghana's labelling rules
Marine insurance certificate
Your own export declaration and EORI details

Before you commit: check who you are dealing with

Most losses in this trade come from the other party, not the paperwork. Before you ship or release goods, confirm that your buyer is a real, registered business, that its details match, and that any agent you are asked to use is genuine. On ExporterIQ, you can look up companies, see which markets import your product, and find freight forwarders and customs brokers for this route.

Sources

Everything above comes from the sources below, read on 10 October 2026. Rules change, so always check the current version. Several are US government summaries rather than Ghanaian primary sources, which is why we suggest confirming with the agencies directly.

This guide is general information, not legal or customs advice. Confirm the requirements for your goods with the authorities named above or a licensed customs agent.

Written by Andre B, ExporterIQ.

Exporting from the UK and Ireland to Ghana: documents, duties and restrictions