UNET

Import Regulations in Ghana for Japan Used Cars

Restriction in Number of Years:
Max. 10 years old
Shipping Ports:
Tema, Takoradi
Shipment Time:
RoRo(34-44 Days)
Shipping Schedule:
RoRo(Monthly)
Shipping Line:
Apex Shipping and Commercial Co. Ltd.
Inspection:
No Inspection
Only left-hand drive vehicles are permitted for import from Japan. Some special vehicles with right-hand drive steering are also allowed. If the 10 years old used vehicles from Japan are to be imported in Ghana, then penalty and graduated duty will be charged. The penalty will depend on the age of the vehicle from the year of manufacture.
GUIDELINES FOR THE VALUATION OF USED VEHICLES
The taxes to be imposed for the importation of used vehicles in Ghana depends on the Home Delivery Value mentioned below including the freight and insurance as per section 90 of PNDC law 330, 1993.
  • If the age of the used vehicle is less than 6 months, then the price will depend on the first purchase price of the vehicle.
  • If the age of the used vehicle is more than 6 months but less than one and a half years, then the price will depend on 85% of the first purchase price of the vehicle.
  • If the age of the used vehicle is more than one and a half years but less than two and a half years, then the price will depend on 70% of the first purchase price of the vehicle.
  • If the age of the used vehicle is more than two and a half years but less than 5 years, then the price will depend on 60% of the first purchase price of the vehicle.
  • If the age of the used vehicle is more than 5 years, then the price will depend on 50% of the first purchase price of the vehicle.
PENALTY CHARGED ON VEHICLES
Penalties are imposed on the importation of used vehicles that are above 10 years of age.
  • For cars that are 10-12 years old: 5% of the CIF value is charged as penalty.
  • For cars that are 12-15 years old: 20% of the CIF value is charged as penalty.
  • For cars that are 15-25 years old: 50% of the CIF value is charged as penalty.
  • For cars that are 25-35 years old: 70% of the CIF value is charged as penalty.
  • For cars that are above 35 years old: 100% of the CIF value is charged as penalty.
DOCUMENTS REQUIRED FOR THE IMPORT OF VEHICLES
The required information and documents are to be provided to the Commissioner of CEPS by the dealer or importer of the used Japanese car.
  • Manufacturer’s name and address
  • Year of manufacture
  • Used car’s Home Delivery Value
  • Title and Registration certificate
  • Purchase invoice (original)
  • Insurance policy (original)
  • Bill of Lading (original)
  • International driver’s license
  • Customs form C-12 (S.A.D)
TAXATION
  • 0%, 5%, 10%, and 20% tax will be levied as Import Duty.
  • 0% or 12.5% tax will be levied as Import VAT.
  • 0% or 2.5% tax will be levied as National Health Insurance Levy.
  • 0.5% tax to be imposed as ECOWAS Levy.
  • 0.5% tax to be charged as Export Development Fund.
  • 1% tax to be charged as the examination fee.
Duties charged on the import of the used Japanese vehicles depend on the vehicle’s engine capacity, seating capacity, purpose or usage of the vehicle, and the age of the used vehicle.
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