CUSTOMS DUTIES: AFGHANISTAN TO GHANA

Overview of Customs Duties from Afghanistan to Ghana

Trade between Afghanistan and Ghana is governed by Ghana's customs regulations, which are administered by the Ghana Revenue Authority's Customs Division. Ghana implements the Harmonized System (HS) Customs Code for goods classification and applies tariff rates consistent with the Economic Community of West African States (ECOWAS) common external tariff framework. Exporters from Afghanistan should be aware that Ghana imposes multiple layers of duties, taxes, and levies on imported goods, which can significantly increase the total landed cost of products.

The Ghanaian customs system assesses duties based on the Cost Insurance Freight (CIF) value of goods, with additional Value Added Tax (VAT) and various other duties and charges applied cumulatively. Understanding these requirements is essential for accurate cost calculation and compliance with Ghanaian import regulations.

General Duty Rates

Ghana applies five tariff bands under the ECOWAS common external tariff system. The following table outlines the primary duty rates applicable to imports into Ghana:

Product Category	Duty Rate	Description
Essential Social Goods	0%	Medicines and critical health supplies
Essential Commodities, Raw Materials, Capital Goods	5%	Raw materials and equipment for production
Intermediate Goods	10%	Semi-finished products and components
Consumer Goods	20%	Finished goods for direct consumption
Protected Goods	35%	Goods selected for higher protection by Ghanaian Government

Value Added Tax (VAT): Ghana's VAT rate is 15% (increased in 2022), calculated on the sum of the CIF value plus all applicable duties and charges. This can result in cumulative tax rates exceeding 23% for many goods.

Other Duties and Charges (ODCs): Ghana collects numerous additional levies that can add approximately 12% to the CIF value, including excise duties, environmental taxes, ECOWAS levies, African Union levies, National Health Insurance Levies, education funds, sanitation levies, and energy sector recovery levies. Plastic products face additional significant charges.

Required Documents

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Bill of Lading or Airway Bill for proof of shipment
• Packing List itemizing contents and weights
• Certificate of Origin confirming country of manufacture
• Import License or permit (where applicable to specific product categories)
• Product-specific certifications or compliance documentation
• Insurance documents confirming CIF value coverage
• Customs Declaration Form completed accurately with HS codes

Important Regulations

Harmonized System Classification: All goods must be classified using the HS Customs Code. Accurate classification is critical as it determines the applicable duty rate. Misclassification can result in penalties and delays.

CIF Valuation: Import duties are assessed on the Cost Insurance Freight value of goods. The invoice must clearly reflect the actual transaction value to avoid customs disputes.

Documentation Accuracy: All customs documentation must be complete and accurate. Discrepancies between commercial invoices and customs declarations can trigger inspections and delays.

Prohibited and Restricted Items: Certain goods may be prohibited or restricted from importation into Ghana. Exporters must verify the importability status of their products before shipping.

Trade Agreements

Ghana is a member of the Economic Community of West African States (ECOWAS), which provides a framework for the common external tariff system applied to third countries. Afghanistan is not a member of ECOWAS, so exports from Afghanistan are subject to Ghana's standard external tariff rates rather than preferential rates.

For Current Information: Tariff rates and regulations are subject to change. For the most current information regarding specific products and accurate duty calculations, contact the U.S. Commercial Service Ghana at Office.Accra@trade.gov or utilize the Customs Info Database tariff look-up tool available on trade.gov. The Ghana Revenue Service's Customs Tariffs and Levies page provides additional official guidance.