Port of Tema and port of Takoradi are the major ports in Ghana to import used cars from Japan.
Used cars over 10 years old require a graduated duty and penalty (according to year of manufacture).
The age of a motor vehicle imported under the law is calculated with effect from the year in which the motor vehicle was first manufactured. The age of a vehicle is a crucial determinant in valuation for duty purposes. In arriving at the age of vehicles, Customs uses the model year reckoning index which normally gives a round year age point e.g. 1990 or 2000 or the dealer chart matrix.
Left Hand Drive Vehicles:
Only left hand drive vehicles are allowed to be imported in Ghana, except some special vehicles.
The dealer/importer shall furnish the Commissioner of CEPS with the following information and documents :
- The year of manufacture
- The name and address of the manufacturer of the used car and
- The home delivery value of the used car.
- Certificate of Title and Registration
- Purchase Invoice & Insurance Policy - original
- Original Bill of Lading - state chassis & engine numbers, CC size, brand and model
- International Driver's License
- Customs Form C. 12/SAD
Duties and taxes :
All vehicles imported into the country are required to pay the following duties and taxes:
- Import Duty - (0%, 5%, 10%, and 20%)
- Import VAT - (0% or 12.5%)
- National Health Insurance Levy - (0% or 2.5%)
- ECOWAS Levy - (0.5%)
- Export Development Fund (EDIF) - (0.5%)
- Examination Fee - (1%)
Import Duties on the used cars are calculated based on the following :
- By engine capacity e.g. 1.6cc, 2.0cc, 2.5cc, etc.
- By the seating capacity e.g. 5, 10, 30, 50 persons
- By usage/purpose e.g. Buses, trucks, tippers, lorries etc
- By age