CUSTOMS DUTIES: CENTRAL AFRICAN REPUBLIC TO GHANA

Overview of Customs Duties from Central African Republic to Ghana

Trade between the Central African Republic and Ghana is governed by Ghana's customs regulations and the Economic Community of West African States (ECOWAS) framework. Ghana, as a member of ECOWAS, applies a common external tariff (CET) system to classify and assess duties on imported goods. Exporters from the Central African Republic should understand that Ghana's import regime includes not only standard customs duties but also Value Added Tax (VAT) and numerous other duties and charges that can significantly increase the total cost of imported goods.

The Ghana Revenue Authority's Customs Division is responsible for administering all import duties, taxes, and levies. All goods imported into Ghana must be properly classified using the Harmonized System (HS) Customs Code, with tariffs assessed on the Cost Insurance Freight (CIF) value of the shipment.

General Duty Rates Applied by Ghana

Ghana applies five tariff bands under the ECOWAS common external tariff system. The following table outlines the standard duty rates by product category:

Product Category	Duty Rate	Description
Essential Social Goods	0%	Medicines and critical health supplies
Essential Commodities, Raw Materials & Capital Goods	5%	Raw materials and machinery for production
Intermediate Goods	10%	Semi-processed goods for further manufacturing
Consumer Goods	20%	Finished products for direct consumption
Protected Goods	35%	Goods receiving special government protection

Additional Information: Ghana's average Most-Favored-Nation (MFN) applied tariff rate was 12.1% in 2020. Agricultural products averaged 15.8% while non-agricultural products averaged 11.5%.

Value Added Tax and Additional Charges

Beyond the standard tariff rates, importers must account for significant additional costs:

• Value Added Tax (VAT): 15% (as of 2022), calculated on the sum of CIF value plus all duties and charges
• Combined Impact: The cumulative effect of duties, VAT, and other charges can exceed 23% of the CIF value
• Other Duties and Charges (ODCs): Vary by product type and may include excise duties, environmental tax, ECOWAS levy, African Union levy, National Health Insurance Levy, education fund contributions, sanitation and pollution levies, and energy sector recovery levies
• Processing Fees: Standard processing and administrative fees apply
• Special Charges: Plastic products incur additional significant charges

Required Documentation for Export to Ghana

• Commercial Invoice with complete product descriptions and HS codes
• Packing List detailing contents, weight, and dimensions
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin establishing country of manufacture
• Import Declaration Form (completed by importer in Ghana)
• Product-specific certifications (health, safety, quality as applicable)
• Insurance documentation covering CIF value
• Any required licenses or permits for restricted goods

Important Regulations and Considerations

• All goods must be classified according to the Harmonized System (HS) Customs Code for proper duty assessment
• Duties are assessed on the CIF (Cost, Insurance, Freight) value of goods
• VAT and other charges are assessed on CIF plus all duties
• The Ghana Revenue Authority's Customs Division administers all import regulations
• Other Duties and Charges have proliferated in recent years and can add up to 12% to the CIF value
• Tariff rates and fees are subject to change; current rates should be verified before shipment
• Prohibited and restricted items may apply; verification is essential before export

Trade Agreements and Preferential Access

As a member of ECOWAS, Ghana participates in the West African trade framework. The Central African Republic, while not an ECOWAS member, may benefit from broader African Union trade initiatives. However, standard MFN tariff rates apply to CAR exports unless specific bilateral agreements exist. Exporters should verify whether any preferential trade arrangements apply to their specific products.

For Assistance: Contact the U.S. Commercial Service Ghana at Office.Accra@trade.gov or +233(0)30-274-1870 for tariff classification assistance. The Customs Info Database tariff look-up tool (available on trade.gov with free registration) can help estimate duties and taxes for specific products.