Ghana Import Regulation for Japan Used Cars

Ghana Import Regulation for Japan Used Cars

Japan Used Car Import Duty / Regulation in Ghana


Year Restrictions
Max. 10 Years Old
Destination Port
Time of Shipment
RoRo (34-44 Days)
Vessel Schedule
RoRo (Monthly)
Shipping Line
Apex Shipping & Commercial Company Ltd.
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.

  • Where the age of a used motor vehicle does not exceed six months - The price shall be deemed to be the first Purchase Price.

  • Where the age exceeds six months but does not exceed one and a half years - Eighty-five per centum of the first Purchase Price.

  • Where the age exceeds one and a half years but does not Exceed two and a half years - Seventy per centum of the first Purchase Price.

  • Where the age exceeds two and a half but does not exceed five years - Sixty per centum of the first Purchase Price.

  • Where the age exceeds five years - Fifty per centum of purchase price.


Documents Required:

The dealer/importer shall furnish the Commissioner of CEPS with the following information and documents:

  • The year of manufacture

  • The name and address of the manufacturer of the used car and

  • The home delivery value of the used car.

  • Certificate of Title and Registration

  • Purchase Invoice & Insurance Policy - original

  • Original Bill of Lading - state chassis & engine numbers, CC size, brand and model

  • International Driver's License

  • Customs Form C. 12/SAD


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 :

  • By engine capacity e.g. 1.6cc, 2.0cc, 2.5cc, etc.

  • By the seating capacity e.g. 5, 10, 30, 50 persons

  • By usage/purpose e.g. Buses, trucks, tippers, lorries etc.

  • By age


Top Selling Used Vehicles in Ghana



Share post