CUSTOMS DUTIES: MOROCCO TO GHANA

Customs Duties and Import Regulations: Morocco to Ghana

Trade between Morocco and Ghana is governed by Ghana's customs regulations and tariff structure, which are aligned with the Economic Community of West African States (ECOWAS) common external tariff (CET). As Morocco is not part of ECOWAS, goods exported from Morocco to Ghana are subject to Ghana's standard Most-Favored-Nation (MFN) tariff rates and various other duties and charges. Understanding these regulations is essential for exporters to accurately calculate landed costs and ensure compliance with Ghanaian customs requirements.

General Duty Rates Applied to Imports into Ghana

Ghana applies a five-tiered tariff band system to classify imported goods. 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, and Capital Goods	5%	Basic necessities and production equipment
Intermediate Goods	10%	Semi-processed materials for further manufacturing
Consumer Goods	20%	Finished products for retail sale
Protected Goods	35%	Goods subject to government protection measures
Agricultural Products (Average)	15.8%	Average rate for agricultural imports
Non-Agricultural Products (Average)	11.5%	Average rate for non-agricultural imports

Note: Ghana's overall average MFN applied tariff rate is 12.1%. The duty is assessed on the Cost Insurance Freight (CIF) value of goods.

Value Added Tax and Additional Charges

In addition to customs duties, importers must account for Value Added Tax (VAT) and various other duties and charges:

• VAT Rate: 15% (increased in 2022), calculated on the sum of CIF value plus all duties and charges
• Environmental Tax: Applicable to specified products
• ECOWAS Levy: Regional trade levy
• African Union Levy: Implemented in 2017
• National Health Insurance Levy: Added in 2021
• Education Fund: Implemented in 2018
• Sanitation and Pollution Levy: Added in 2021
• Energy Sector Levies: Multiple energy-related charges including recovery and debt levies
• Processing Fee: Standard customs processing charge
• Destination Inspection Fee and ICUMS Charge: Inspection and system fees

These additional duties and charges can add approximately 12% to the CIF value of goods. Plastic products, bags, and containers are subject to additional significant charges.

Required Documentation

Moroccan exporters must prepare and submit the following documentation for shipments to Ghana:

• Commercial Invoice detailing product specifications, quantities, and prices
• Packing List showing the contents and weight of each package
• Bill of Lading or Airway Bill for transportation
• Certificate of Origin from Morocco
• Import License or Permit (if required by Ghanaian authorities)
• Product-specific certifications or compliance documents
• Insurance Certificate (if applicable)
• Harmonized System (HS) Code classification for all goods

Important Regulations and Restrictions

Exporters from Morocco should be aware of the following key regulations:

• Ghana uses the Harmonized System (HS) Customs Code for product classification
• The Customs Division of the Ghana Revenue Authority is responsible for collection of all duties, taxes, and levies
• Tariffs and fees are subject to change; verification before shipment is recommended
• Certain products may be prohibited or restricted; verification is essential
• All goods must comply with Ghanaian labeling and marking requirements
• Cumulative rates (duty + VAT + other charges) can exceed 23% of CIF value

Trade Agreements and Preferential Access

Morocco is not a member of ECOWAS, therefore Moroccan exports do not benefit from ECOWAS preferential tariff treatment. Goods from Morocco are classified as third-country imports and are subject to Ghana's standard MFN tariff rates. However, exporters should verify if any bilateral trade agreements between Morocco and Ghana exist that may provide preferential treatment for specific product categories.

Contact Information for Tariff Verification

For the most current tariff information and to calculate specific duties applicable to your goods, contact the Ghana Revenue Service's Customs Division or consult the Customs Info Database tariff look-up tool available on trade.gov (free registration required). Professional customs brokers in Ghana can also provide detailed calculations and guidance for specific shipments.