The short version
- Duty follows the ECOWAS tariff bands of 0, 5, 10, 20 and 35% on the CIF value. Finished consumer goods are usually in the 20% band. Your HS code decides the band.
- Since January 1, 2026 VAT is a single 15%, with NHIL and GETFund at 2.5% each. The COVID-19 levy is abolished. Smaller levies (ECOWAS, AU, special import levy, EXIM) are added to the bill.
- The clearing chain is: TIN or GhanaCard PIN, IDF through your bank, GSA or FDA permits where they apply, then the declaration filed in ICUMS by a licensed clearing agent.
- Sea transit from China to Tema is about 30 to 36 days port to port. Since July 1, 2026 the GSA's pre-shipment EASYPASS check is mandatory for many product groups.
What you pay when goods arrive
| Charge | Rate and base | Status in October 2026 |
|---|---|---|
| Import duty | 0% (essential social goods), 5% (basic necessities, raw materials, capital goods), 10% (inputs and semi-finished goods), 20% (finished consumer goods), 35% (goods for economic development), on CIF | Applies. The band depends on the 10-digit HS line, not on the general name of the product. |
| ECOWAS levy | 0.5% of customs value, on goods not originating in ECOWAS | Applies (rate from Germany Trade and Invest, June 2025) |
| African Union (AU) levy | 0.2% of customs value, on goods from non-AU countries | Applies (same source). China is not an AU member. |
| Special import levy | 2% of customs value on most goods | Applies. A customs invoice reported in July 2026 shows it at 2%. The 2013 Act sets 1% for machinery in HS chapters 84 and 85, while Germany Trade and Invest lists that machinery as exempt: confirm with your agent. |
| EXIM levy | 0.75% of the CIF value | Applies. The Ghana Export and Import Bank Act (Act 911), section 29(2), sets 0.75% of CIF, and the July 2026 invoice matches it (GHS 1,990.78 on a GHS 265,437.70 base). Germany Trade and Invest (June 2025) lists 0.5%, so confirm the rate on your bill with your agent. |
| NHIL and GETFund levy | 2.5% each | Unchanged at 2.5% each under the VAT Act 2025 (Act 1151), in force January 1, 2026. Both are now claimable as input VAT by VAT-registered businesses. |
| VAT | 15% | One rate since January 1, 2026. The 3% and 5% flat rates were removed and the 1% COVID-19 levy was abolished. EY notes that the law does not exclude NHIL and GETFund from the import value, so they may still compound into the VAT base at the port. |
| Upfront VAT payment, unregistered importers | 20% of customs value | Raised from 12.5% by Act 1151 (EY). Registering for VAT avoids it. |
| Withholding tax prepayment | 1% of customs value | Listed by Germany Trade and Invest (June 2025). It is a prepayment of income tax, with exemptions for some importers and goods. |
| Customs processing fees | 0.4% of FOB (ICUMS processing fee); a separate 1% processing fee applies to duty-free imports | Reported in June 2025. We could not confirm the ICUMS fee in a 2026 source, so ask your agent whether it is on your bill. |
| Import levy on some goods | 5% of customs value on certain poultry (HS 0207), textiles and clothing (HS 50 to 63) and sanitary products (HS 9619) | Reported by Germany Trade and Invest in June 2025 only, for "certain" items in these chapters. We found no 2026 source confirming it or its scope, so ask your agent whether it applies to your HS code before buying clothing or fabric. Our worked example leaves it out. |
What changed in 2026
Ghana's VAT Act 2025 (Act 1151) took effect on January 1, 2026. It unified VAT at 15%, removed the 3% flat-rate scheme and abolished the COVID-19 levy. In the mid-year budget review of July 2026 the government also put a customs bill before Parliament. Its proposals include a mandatory TIN on declarations and statutory timelines for Customs to process declarations. They were not enacted when we checked.
Two rules already apply. Since September 1, 2026 (ICUMS Notice 48) an IDF used to send money abroad needs a Bill of Entry and duty payment within 90 days for general goods, or 180 days for equipment and capital goods, or the importer can be blocked from new IDFs. Compulsory marine cargo insurance takes effect on October 1, 2026 (TaxLawGH); ask your agent how it applies to your shipment.
Worked example: US$3,000 of consumer goods
This is an illustration, not a quote. We assume goods in the 20% duty band, US$3,000 FOB, US$800 freight, insurance at 0.5% of FOB plus freight, and a rate of GH₵11.6058 per US$ (the Bank of Ghana interbank mid rate on October 20, 2026: buying 11.6000, selling 11.6116). We apply the ECOWAS, AU, special import levy and EXIM rates from the table on CIF. NHIL and GETFund are 2.5% each on CIF plus duty and levies. VAT is 15% on CIF plus duty, levies, NHIL and GETFund, the cautious reading that lets the levies compound. We leave out the unconfirmed processing fees, the 5% levy on certain textiles and clothing, and the 1% withholding prepayment. Each line is rounded to the cedi.
| Item | How it is worked out | US$ | Cedis |
|---|---|---|---|
| FOB goods | Supplier invoice | 3,000 | GH₵34,817 |
| Freight | Quote | 800 | GH₵9,285 |
| Insurance | 0.5% of (FOB + freight) | 19 | GH₵221 |
| CIF value | FOB + freight + insurance | 3,819 | GH₵44,323 |
| Import duty | 20% of CIF | GH₵8,865 | |
| ECOWAS levy | 0.5% of CIF | GH₵222 | |
| AU levy | 0.2% of CIF | GH₵89 | |
| Special import levy | 2% of CIF | GH₵886 | |
| EXIM levy | 0.75% of CIF | GH₵332 | |
| NHIL | 2.5% of GH₵54,717 (CIF + duty + four levies) | GH₵1,368 | |
| GETFund levy | 2.5% of GH₵54,717 | GH₵1,368 | |
| VAT | 15% of GH₵57,453 (GH₵54,717 + NHIL + GETFund) | GH₵8,618 | |
| Total duty and taxes | Sum of the eight charges above | GH₵21,748 |
The total of GH₵21,748 is about 49.1% of the CIF value, so the goods and charges together cost GH₵66,071 before port, terminal and agent fees. If your agent also collects the 1% withholding prepayment, add GH₵443 in cash at the port. Customs may convert dollars at a different rate from the market one, so ask your agent which rate ICUMS uses, and for VAT-registered businesses part of the tax can be claimed back. Run your own numbers in the Africa import duty calculator.
Banned, restricted and regulated goods
The GRA lists 11 absolute import prohibitions. They include diseased animals and carcasses, contaminated food, flammable celluloid beads, raw coffee imported overland or by inland waterways, counterfeit money, obscene articles, flick knives and knuckle dusters, and goods whose import any Ghanaian law prohibits.
Other goods are allowed only with a licence or permit: gaming machines (Gaming Commission), arms, ammunition, explosives and handcuffs (Ministry of Interior), plants and soil (Ministry of Food and Agriculture), mercury (Ministry of Mines), rough diamonds (Kimberley Process certificate), and currency (Bank of Ghana). Some milk products below set fat levels and strong spirits are also restricted. Read the full GRA list for your product, and see what is an HS code.
Ghana Standards Authority and FDA
- GSA EASYPASS: the GSA says verification of conformity, done before shipment in the exporting country, is mandatory for applicable imports from July 1, 2026. It covers product groups such as textiles, plastics and rubber, base metals, machinery and electrical equipment, and used products. You apply on the GSA EASYPASS portal with invoices and conformity evidence such as test reports. The page states no fees, so ask the GSA.
- Food and Drugs Authority (FDA): food, drugs, cosmetics and health products need FDA registration and an import permit, applied for through ICUMS and valid for one year. The US commercial guide lists importer fees of 0.8% for food, 1.8% for drugs and 0.5% for cosmetics. For medicines, the FDA says only registered products may be imported and at least 60% of shelf life must remain on arrival.
Step by step: clearing a shipment
- Get a TIN from the GRA, or use your GhanaCard PIN, and register your business with the Registrar General's Department if you import for trade.
- Check the product rules before ordering: GSA EASYPASS for covered goods, FDA registration for food, drugs and cosmetics, and the GRA prohibition list.
- Obtain an Import Declaration Form (IDF) from the Ministry of Trade (GHS 5). Your bank needs it before it sends money abroad.
- Pay and ship with the supplier's invoice, packing list and original bill of lading or waybill. Make sure the invoice matches what you actually bought: valuation is checked against international trade data.
- Appoint a licensed clearing agent. The agent files the declaration in ICUMS with the Customs Procedure Code, classification, value, origin and attachments.
- Classification and valuation review. Customs sets the value from the transaction price, adjusted for freight, handling and insurance. Since February 1, 2026 GRA has used the Publican AI trade-data platform, starting at Tema, to catch under-valuation and wrong classification. Resolve queries before you pay.
- Pay the tax bill at an approved bank, then follow the risk route ICUMS assigns: red (physical examination), yellow (scan) or green (release).
- Release and exit through the gate with the waybill, and file the Bill of Entry within the 90 or 180 day window after remittance.
We found no 2026 source describing a "CRMS" valuation step, so ask your agent whether any extra valuation system applies to your goods. Clearing times depend on the port and the risk route.
Paying your Chinese supplier from Ghana
- Bank transfer against an IDF. The Bank of Ghana allows banks to make advance payments for imports of up to US$200,000 per transaction (from July 1, 2024). The bank needs a written request, a valid IDF and the pro forma or commercial invoice, and you commit to submit clearing documents within 90 days (180 for capital goods).
- Forex bureaus. Under the Bank of Ghana notice effective September 1, 2025, importers must provide endorsed documents such as the bureau receipt, bank slips, a valid IDF and the commercial invoice. Failing to declare funds can lead to seizure, fines or prosecution.
- Rates. On October 20, 2026 the Bank of Ghana mid rate was GH₵11.6058 per US$.
- Mobile money limits (facts only). Since March 1, 2024 the Bank of Ghana-approved daily transaction limits are GH₵3,000 (Minimum), GH₵15,000 (Medium) and GH₵25,000 (Enhanced), with balance limits of GH₵5,000, GH₵40,000 and GH₵75,000. Check current limits with your provider.
- Pay the exact company named on the invoice. See how to pay Chinese suppliers, how to verify a supplier before paying, and Incoterms explained for who pays freight and insurance.
Shipping times and ports
| Route | Typical time |
|---|---|
| Shanghai to Tema, sea, port to port | About 33 days |
| Shenzhen to Tema, sea, port to port | About 30 days |
| Ningbo or Guangzhou to Tema, sea, port to port | Mid-30s days |
| China to Accra (Kotoka), standard air freight | 5 to 10 days |
| China to Accra, express courier | 3 to 7 days |
Sea times come from freight forwarder rate pages, not from carriers, so treat them as indicative. Less-than-container-load cargo adds 7 to 10 days for consolidation. Tema is the port in the schedule data above; Takoradi is Ghana's other sea port, and the GRA names both in its customs rules. Confirm with your agent which port your carrier calls at. In a Hapag-Lloyd update dated October 19, 2026, Tema had berthing delays of 2 to 3 days for window vessels, and the Asia to West Africa service slid by a week, with one westbound sailing cancelled around Golden Week. The update does not mention Takoradi. See shipping from China and buying in Yiwu and Guangzhou from Africa.
Selling to China: zero tariffs for Ghanaian exporters
Ghana is one of the 20 non-LDC African countries on China's zero-tariff regime, from May 1, 2026 to April 30, 2028. Products named by the Chinese ambassador include cocoa products, cashew, shea butter, textiles and handicrafts, and he said Ghanaian cocoa previously faced tariffs of 8 to 22%. Ghana-China trade reached a record US$14.1 billion in 2025. Zero duty does not remove Chinese VAT or health checks. Read the full rules in exporting to China at zero tariff from Africa.
Also selling into Nigeria? See our Nigeria import guide for the Form M and SONCAP chain.
Frequently asked questions
How much duty and tax will I pay on goods from China to Ghana?
Duty is 0, 5, 10, 20 or 35% of the CIF value depending on the HS code, and most finished consumer goods are in the 20% band. On top come the ECOWAS and AU levies, the special import levy, the EXIM levy, the 2.5% NHIL and 2.5% GETFund levy, and 15% VAT. In our worked example the total came to about 49% of CIF.
Did Ghana's 2026 VAT reform change import taxes?
Yes. From January 1, 2026 VAT is a single 15% rate, the 3% flat rate was removed, the COVID-19 levy was abolished, and NHIL and GETFund stay at 2.5% each. Tax advisers warn that on imports the levies may still compound into the VAT base, so check the bill your agent receives in ICUMS.
Do I need a TIN and an Import Declaration Form (IDF)?
Yes. Importers need a TIN from the Ghana Revenue Authority or a GhanaCard PIN, and an IDF from the Ministry of Trade (GHS 5 per the US commercial guide). Since September 1, 2026, an IDF used to send money abroad must be followed by a Bill of Entry and duty payment within 90 days for general goods.
Does the Ghana Standards Authority check goods from China?
For many product groups, yes. The GSA says its EASYPASS verification of conformity, done before shipment in the exporting country, is mandatory for applicable imports from July 1, 2026. Food, drugs and cosmetics are regulated by the Food and Drugs Authority instead.
Can I pay my Chinese supplier with mobile money?
We found no Bank of Ghana rule that lets a mobile money wallet pay a foreign supplier, and wallet limits are low (a daily limit of GHS 25,000 at the top Enhanced tier from March 1, 2024). Importers normally pay through their bank against an IDF, so ask your bank.
How long does shipping from China to Ghana take?
Sea freight from China to Tema takes about 30 to 36 days port to port on forwarder quotes, plus clearing time. Standard air freight to Accra takes about 5 to 10 days. In October 2026 Hapag-Lloyd reported berthing delays of 2 to 3 days at Tema for window vessels.
Want factory prices before you import? Our free factory quote request lets us reach out to Chinese factories in Mandarin for you. Requesting a quote is free.
Rates checked October 21, 2026 against the sources cited. Rates, levies and exchange rates change often, and some charges above are reported from 2025 sources or implied from a single customs invoice. The worked example is an illustration, not a quote. General information, not legal, tax or customs advice: confirm with a licensed clearing agent before you ship. SuanSupply is not affiliated with any agency named.