Ghana import and export guide

• Customs authority: the Customs Division of the Ghana Revenue Authority (GRA).
• Customs system: ICUMS (Integrated Customs Management System), a single window for declarations, documents and payments.
• Main ports: Tema and Takoradi.
• Import duty: the ECOWAS Common External Tariff, in five bands from 0% to 35%.
• VAT: 15%, charged on the CIF value plus duty and other charges.
• Trade agreements: ECOWAS, AfCFTA (the Secretariat is in Accra), the EU Economic Partnership Agreement, and a UK interim agreement that gives UK goods the same tariff treatment as EU goods.

1. Goods are risk assessed before arrival under the Pre-Arrival Assessment Reporting System (PAARS).
2. The importer or the customs broker files the declaration and pays through ICUMS.
3. Customs value is meant to follow the agreed transaction value. In practice officials often use reference prices, so keep your invoices and contracts consistent with what you declare.
4. Many consignments are inspected when they arrive. The US Commercial Service reports that roughly 60 to 80 percent of imports are inspected.
5. Duty and taxes are paid and the goods are released.

What it costs and how long it takes (World Bank figures, as reported by the US Commercial Service in 2025):

• Average time for imported goods to clear the border: about 14 days.
• Cost of meeting all import requirements: about 23% of the goods' value.
• ICUMS fee: 0.75% of the FOB value of imports. For some products there is also a 1% processing fee on the CIF value.

Import duty is charged on the CIF value. VAT and other charges are charged on the CIF value plus duty.

ECOWAS Common External Tariff bands

VAT is 15%. With the other levies, the total tax on an import often exceeds 23% of the customs value. Other charges include the ECOWAS levy, the African Union levy, the National Health Insurance levy, the Education Fund levy, the Sanitation and Pollution levy, energy sector levies, and fees such as the processing fee, the destination inspection fee and the ICUMS charge. Together they can add up to about 12% of the CIF value.

The average applied tariff was 12.1% overall and 15.8% for agricultural goods (2020, the latest figure in the source).

Rates and levies change, so confirm the current figures with the Ghana Revenue Authority before you ship.

Before the first export, the exporter needs:

• registration with the Registrar-General's Department
• registration with the Ghana Export Promotion Council, which gives an exporter number
• a Tax Identification Number from GRA, or a GhanaCard PIN

Traditional exports (for example cocoa beans, logs, fresh fish, fresh yams and unprocessed mineral ore)

1. Get the Bank of Ghana Exchange Control Form A2 from your bank.
2. File the customs declaration electronically in ICUMS and attach the certificates and permits.
3. After Customs validates the declaration, present the goods at the export seat for inspection.
4. If Customs is satisfied, the goods are released.

Non-traditional exports (everything else) follow the same steps, without the Form A2.

Permits by type of goods

Prohibited exports: round logs of 12 species including rosewood, rattan canes and bamboo, African grey parrots, endangered species, narcotics, and cash above US$10,000.

Prohibited imports named by GRA in August 2026: animal carcasses, used refrigerators, used air conditioners, and certain used personal items such as underwear and sanitary products.

Restricted goods need a certificate or permit from the relevant regulator. Ask GRA Customs which authority issues the permit for your product.

• ECOWAS: movement of originating goods inside the region and the common external tariff.
• AfCFTA: Ghana is a party and hosts the Secretariat in Accra.
• EU Economic Partnership Agreement: Ghana's tariff cuts on EU goods began in July 2021 and cover about 78% of tariff lines, with the longest phase-out ending in 2029. Cocoa, coffee, textiles, vehicles and cement are excluded.
• UK: an interim agreement signed in 2021 gives UK goods the same tariff treatment as EU goods.
• United States: Ghana has been a beneficiary of the AGOA and GSP preference programmes.

• Slow clearance. Plan for inspection, and agree in the contract who pays demurrage if goods are held. Perishable goods are most at risk.
• Valuation disputes. Customs may challenge a declared value. Keep a consistent invoice, contract and payment trail.
• Informal charges. Importers report them. Pay only through ICUMS and official bank channels, and keep receipts.
• Fake permits and forged shipping documents. These are common in West Africa trade. Verify any certificate with the issuing body, and check the company before you pay.