Ghana Customs Service CEPS Car Valuation

Ghana Customs Excise and Preventive Service CEPS Car Valuation

General Information on Importation of Vehicles

Basic Regulations Regarding the Importation of Vehicles

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With immediate effect, any of the following documents will be required as EVIDENCE OF BONAFIDE OWNERSHIP before imported vehicles can be cleared. The documents are:

1.

Certificates of Title, Certificates of Origin

2.

Certificates of Retail Sales

3.

Bills of Sales

4.

Any other officially authorized evidence of bonafide ownership

TAXES ON

IMPORTATION OF VEHICLES

TYPE OF VEHICLE

IIMPORT

VAT

NHIL

ECOWAS

EDIF

EXAM

PROCESSING

DUTY

LEVY

FEE

Ambulance

0%

0%

0%

0.5%

0.5%

1%

0%

Hearse

0%

12.5%

2.5%

0.5%

0.5%

1%

1%

Motor Cars including Cross Country and Estate Cars:

Of a cylinder capacity not exceeding 1900 cc

5%

12.5%

2.5%

0.5%

0.5%

1%

Of a cylinder capacity exceeding 1900 cc but not exceeding 3000 cc

10%

12.5%

2.5%

0.5%

0.5%

1%

Of a cylinder capacity exceeding 3000 cc

20%

12.5%

2.5%

0.5%

2.5%

1%

Motor Cars Designed for travelling on snow; golf cars and similar vehicles

20%

12.5%

2.5%

0.5%

0.5%

1%

Motor vehicles designed to carry ten (10) or more persons (e.g. buses & coaches)

5%

12.5%

2.5%

0.5%

0.5%

1%

Motor vehicles designed to carry thirty (30) or more persons

0%

12.5%

2.5%

0.5%

0.5%

1%

1%

Motor vehicle for the transport of goods such as trucks, tippers and lorries

5%

12.5%

2.5%

0.5%

0.5%

1%

Tractors of H.S. Code 8701

Pedestrian Controlled tractors – 8701.10

0%

0%

0%

0.5%

0.5%

1%

1%

Road tractors for semi-trailers – 8701.20

5%

12.5%

2.5%

0.5%

0.5%

1%

Track – laying tractors – 8701.30

0%

0%

0%

0.5%

0.5%

1%

1%

Others – 8701.90

0%

0%

0%

0.5%

0.5%

1%

1%

Off road terminal tractors 8709

10%

12.5%

2.5%

0.5%

0.5%

1%

1%

Special Purpose Vehicles Of H.S. Code 87.05 (For Example Workshop Vans, Breakdown

0%

12.5%

2.5%

0.5%

0.5%

1%

1%

Vehicle And Mobile Showrooms

Motor Bikes

0%

12.5%

2.5%

0.5%

0.5%

1%

1%

Bicycles

0%

0%

0%

0.5%

0.5%

0%

1%

Import duty is based on the CIF Value

Agricultural tractors under HS 8701 are not liable to any overage penalty

Ambulance falling under HS 8703 are not liable to overage

Examination Fee is on the CIF Value and levied only on used vehicles

VAT is on the duty inclusive value (CIF + Duty)

Penalty on overage vehicles is based on (CIF Value) penalty

PENALTIES ON IMPORTATION OF OVERAGE VEHICLE

Penalties are imposed on some category of overage vehicles in addition to any applicable duties and taxes as follows:

VEHICLE

PENALTY

MOTOR CARS

Where the age does not exceed 10 years

NIL

Where the age exceeds 10 years but does not exceed 12 years

5% of CIF Value

Where the age exceeds 12 years but does not exceed 15 years

20% of CIF Value

Where the age exceeds 15 years

50% of CIF Values

COMMERCIAL VEHICLES SUCH AS BUSES, COACHES AND VANS

Where the age does not exceed 10 years

NIL

Where the age exceeds 10 years but does not exceed 12 years.

2.5% of CIF Value

Where the age exceeds 12 years but does not exceed 15 years

10% of CIF Value

Where the age exceeds 15 years but does not exceed 20 years

15% of CIF Value

Where the age exceeds 20 years

50% of CIF Value

COMMERCIAL VEHICLES SUCH AS TRUCKS, LORRIES AND TIPPER TRUCKS

Where the age does not exceed 10 years

NIL

Where the age exceeds 10 years but does not exceed 12 years.

5% of CIF Value

Where the age exceeds 12 years but does not exceed 22 years

10% of CIF Value.

Where the age exceeds 12 years but does not exceed 22 years

30% of CIF Value

The age of a motor vehicle shall be calculated from the year in which the vehicle was first manufactured.

No person shall import a right-hand steering motor vehicle into the country unless otherwise authorized by the Minister of Finance.

Under the current Law (Act 634) any vehicle that remains un-entered and un-cleared within 60 days after discharge or in the case of overland vehicle, from the date it crossed the national border into Ghana shall still be forfeited to the state.

VALUATION OF USED VEHICLES

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

Where the age exceeds six months but does not exceed one and a half years

Where the age exceeds one and a half years but does not Exceed two and a half years

Where the age exceeds two and a half but does not exceed five years.

Where the age exceeds five years

The price shall be deemed to be the first Purchase Price
Eight–five per centum of the first Purchase Price
Seventy per centum of the first Purchase Price
Sixty per centum of the first Purchase Price
Fifty per centum of the first Purchase Price
See Also

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