Japan Used Car Import Duty / Regulation in Ghana
Year Restrictions
Max. 10 Years Old
Destination Port
Tema
Time of Shipment
RoRo (34-44 Days)
Vessel Schedule
RoRo (Monthly)
Shipping Line
Apex Shipping & Commercial Company Ltd.
Inspection
No Inspection Required

Shipping Ports:
Port of Tema and port of Takoradi are the mojor ports in Ghana to import used cars from Japan.
Age Restrictions:
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.
Valuation Of Used Vehicle:
For the purposes of levying taxes the value of a vehicle shall be deemed to be the Home Delivery Value depreciated as below plus the Freight and Insurance as stipulated under section 90 of PNDC LAW 330, 1993.
Documents Required:
The dealer/importer shall furnish the Commissioner of CEPS with the following information and documents:
Duties and Taxes-
All vehicles imported into the country are required to pay the following duties and taxes:
Duties | 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 :
Top Selling Used Vehicles in Ghana: