Ghana Import Duty Exemptions – A Quick Guide

If you are interested in getting into the import business in Ghana, it is a good idea to find out what the Ghana import duty exemptions are. Check out the information below.

General Exemptions

1. Advertising Materials

These include:

1. Advertising materials, patterns, and samples that are not for sale.
2. Framed posters and reproduced paintings, etchings, engravings, and drawings that are marked indelibly with advertisements.

2. Aircraft parts and accessories

1. Engine starting trolleys
2. Air conditioning equipment
3. Catering equipment
4. Fuelling plants
5. Instruments
6. Passenger gangways
7. Inspection platforms
8. Freight hoists
9. Materials for internal or external repairs, innovation, decoration, or redecoration
10. Tools and machinery

3. Baggage and effects

1. Passenger’s baggage, i.e. baggage that is the property of and is accompanying the passenger. This does not include goods for sale, barter, exchange, or goods purchased as gifts.
2. Personal effects of Ghanaian citizens who have passed on in places outside the limits of the Ghana administration.

4. Educational, Cultural or Scientific materials

1. Films, filmstrips, sound recordings, and microfilms of educational, scientific, or cultural value produced by the UN or any of its agencies.
2. Sound recordings, films, filmstrips, and microfilms of educational, cultural, or scientific character as certified by the Cinematographic Act.
3. School books, charts, maps, stationary, furniture, lab equipment, instruments, vehicles, and other materials and requisites for use in the classroom acquired by schools or on behalf of schools as approved by the Ministry of Education.
4. Wall charts, patterns, and models.

5. Foodstuffs

1. West African raw foodstuffs and gari (excluding meat, fish, and alcoholic beverages)
2. Fish, either fresh, frozen, or chilled, that is caught by Ghanaian-owned vessels, trawlers, or canoes, and fish that is salted in brine, smoked, or dried.

6. Fishing floats and other fishing gear.

7. Foodstuffs prepared for the feeding of infants.

8. Machinery, i.e. plant, apparatus, and spare parts for agricultural purposes.

9. Jute bags imported by COCOBOD or any other approved agents.

10. Agrochemicals imported for agricultural purposes.

11. Gifts and goods of a charitable nature from established bodies or other donors as recommended by the Overseas Gifts Committee.

12. Packing materials bearing the company’s logo solely for packing local produce for exports.

The following Ghana import duty exemptions are also in place for returning residents:

• Removal articles that are intended for personal use.
• Cheroots, cigarettes, cigars, snuff, or tobacco that do not exceed 5 kilograms or one carton of 20 packets.
• 2 litres of portable spirits, perfumed spirits, soft drinks, mineral water, or wine.

NOTE:

• The importer (returning resident) should be over 18 years of age.
• The importer should have lived outside the country continuously for at least 12 months before returning to Ghana.
• The importer must be a citizen previously resident outside the country.

There are also Ghana import duty exemptions in place for privileged persons and institutions, as granted by law. The categories of privileged persons are:

1. The Head of State of Ghana
2. Diplomatic missions and the UN  (goods for use by the missions, as well as household items and personal effects imported by their employees)
3. Technical Assistance Schemes (goods imported by or on behalf of their personnel)
4. The British Council (goods for official use and personal goods imported by employees)
5. Blind, deaf, and dumb persons.
6. Churches and religious organizations.
7. Trade fairs and exhibitions (materials to be used for display at the exhibitions)
8. Volta Aluminum Company Limited
9. Volta River Authority

This guide on Ghana import duty exemptions should guide you as you get into the import business. Good luck!