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GHANA Shipping Ports : Port of Tema and port of Takoradi are the major ports in Ghana to import used cars from Japan. Left Hand Drive Vehicles : Only left hand drive vehicles are allowed to be imported in Ghana, except some special vehicles. |
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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.
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:
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
