ICUMS Vehicle Import Duty Calculator Ghana 2026
Calculate official Ghana Revenue Authority (GRA) ICUMS vehicle clearing duties, 20% import duty, 15% VAT, NHIL, GETFund, COVID Levy, and over-age penalties at Tema Port in GHS.
ICUMS Vehicle Import Duty Calculator Ghana
Methodology
Motor vehicle clearance at the Port of Tema, Takoradi Port, and Kotoka International Airport (KIA) is administered through the Integrated Customs Management System (ICUMS) under the Customs Act 891 and GRA guidelines. Customs clearing duties are sequential: Import Duty is assessed at 20% of CIF value in GHS for saloon cars and SUVs (10% for commercial vans, 5% for trucks). The compounded tax base (CIF + Duty) is then subject to 15% Import VAT, 2.5% National Health Insurance Levy (NHIL), 2.5% Ghana Education Trust Fund (GETFund), and 1% COVID-19 Health Recovery Levy. Direct CIF levies include Special Import Levy (SIL 2%), ECOWAS Levy (0.5%), AU Levy (0.2%), and EXIM Levy (0.75%). Vehicles older than 10 years from the date of manufacture incur statutory over-age penalties (5% to 50% of CIF).
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
Ghana Customs (GRA / ICUMS) Vehicle Clearing Tariffs Table
| Customs Tax / Levy | Statutory Rate | Assessment Base | Purpose / Agency |
|---|---|---|---|
| Import Customs Duty | 20% (Cars/SUVs), 10% (Vans) | CIF Value (GHS) | Customs revenue tariff |
| Import Value Added Tax (VAT) | 15.0% | CIF + Import Duty | Standard consumption tax |
| National Health Insurance (NHIL) | 2.5% | CIF + Import Duty | National Health Insurance Fund |
| GETFund Levy | 2.5% | CIF + Import Duty | Ghana Education Trust Fund |
| COVID-19 Health Recovery Levy | 1.0% | CIF + Import Duty | Healthcare recovery levy |
| Special Import Levy (SIL) | 2.0% | CIF Value (GHS) | Balance of payments support |
| ECOWAS Community Levy | 0.5% | CIF Value (GHS) | West African regional trade levy |
| African Union (AU) Levy | 0.2% | CIF Value (GHS) | Pan-African union support |
| Ghana EXIM Bank Levy | 0.75% | CIF Value (GHS) | Export-import promotion fund |
| Over-Age Vehicle Penalty | 0% – 50% | CIF Value (GHS) | Penalty on cars older than 10 years |
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
How is vehicle import duty calculated in Ghana under ICUMS?
GRA calculates vehicle clearing duty by first converting the verified CIF (Cost + Insurance + Freight) value from USD to GHS using the official customs exchange rate. Import duty (20% for cars) is applied. Then 15% VAT, 2.5% NHIL, 2.5% GETFund, and 1% COVID Levy are calculated on (CIF + Import Duty). Special Import Levy, ECOWAS, AU, and EXIM levies are added to determine total port clearing fees.
What is the over-age penalty for importing older cars into Ghana?
Under Customs Act 891: Cars up to 10 years old pay 0% penalty. Cars 10 to 12 years old pay a 5% CIF penalty; cars 12 to 15 years old pay a 20% CIF penalty; and cars over 15 years old incur a heavy 50% CIF penalty.
What exchange rate does Ghana Customs (ICUMS) use?
GRA updates the official Customs Exchange Rate weekly, published on the ICUMS portal (icums.gov.gh), which all declarations must follow.
What documents are required to clear an imported car at Tema Port?
Essential documents include: Original Bill of Lading, Commercial Invoice, Export Certificate / Title, Packing List, CCVR (Customs Classification and Valuation Report) generated via ICUMS, and a valid Taxpayer Identification Number (TIN / Ghana Card).