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

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Customs Excise and Preventive Service CEPS Ghana vehicle duty