rescue-shipping

You Have 1 Item in your Cart. Price is $199

Tax Rate

WHO WE ARE AND WHAT WE DO

Tax Rate

DESCRIPTIONS HS CODE IMPORT DUTY IMPORT VAT NHIL ECOWAS LEVY EDIF PRO.FEE GCNET FEE
Auto spare parts 8708990000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Industrial Generator 8501640000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Clothing 6309000000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Shoes 6309000000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Computer 8471600000 0% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Printer 8471600000 0% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Photo copier 9009110000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Scanner 8471600000 0% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Fax machine 8517210000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Television 8528121900 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Dvd 8521900000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Sound system 8527310000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Microwave 8516500000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Laminator 8440100000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Computer speaker 8518290000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Deep fryer 8516790000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Air conditioner 8415100000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Pressing 8516400000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Sewing machine 8452100000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Lathe machine 8458990000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Drilling machine 8459290000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Electric pan 8516790000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Rice cooker 8516790000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Fridge 8418290000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Floor tile 6908900000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Electric socket/plugs 8536690000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Tap fittings 8481800000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Oil paint 3209902000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Wc 6910900000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Door lock 8301400000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Padlock 8301100000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Energy saving lamp 8539330000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Elec. Fitting 9405400000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Wax print 5208511000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Educational books 4901999000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Soaps 3401200000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Swivel chair 9401300000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Washing machine 8450200000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Wood planer machine 8465920000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Band saw machine 8465910000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Mitre saw 8465910000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Agricultural machine parts 8436800000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Antimalarials drugs 3004900010 0% 0% 0% 0.5% 0.5% 1% 0.4%
Oral dehydration salt (ORS) 3004900010 0% 0% 0% 0.5% 0.5% 1% 0.4%
Other pharmaceutical products 3001100000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Fertilizers 3101000000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Jewellery 1713000000 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Hand tools 8201000000 10% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Other lifting, handling, loading or unloading machinery 8428000000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Self – propelled bulldozers, 8429000000 8430000000 8431000000 0% 0% 0% 0.5% 0.5% 1% 0.4%
Other machinery 8432000000 8433 – 8451, 8453 – 8466 8474,8477 - 8480 0 0 0 0 0 0 0
Pianos and other string musical instruments 9202 – 9209 0% 0% 0% 0.5% 0.5% 1% 0.4%
Arms & ammunitions 9301 – 9307 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%
Toys, games and sports requisites: parts & accessories 9501 – 9508 20% 12.5% 2.5% 0.5% 0.5% 1% 0.4%

Formula For Calculating Customs Duties and Taxes.

CIF Value multiply by Tax Rate (eg 20%) = Import Duty

CIF Value plus Import Duty multiply by 12.5% = Import Vat

CIF Value multiply by 2.5% = National Health Insurance Levy (NHIL)

CIF Value multiply by 0.5% = Ecowas Levy

CIF Value multiply by 0.5% = Export Development And Investment Fund (EDIF)

CIF Value multiply by 1% = Processing or Examination Fee

FOB Value multiply by 0.4% = Ghana Community Network (GCNET FEE)

GCNET Fee multiply by 12.5% = Net Vat)

GCNET Fee multiply by 2.5% = NHlL

Ghana Shippers Council Fee = 5.00 Cedis (FIXED)

Import Duty plus Import Vat Divided by 48 = Interest Charge

Interest charged is applicable after 4 days of arrival.L

Let’s see this practical illustration:

Mr. A. imported Rice Cookers which attracts 20% import tax into the country, he has an Invoice value broken down as follows (already converted into Gh Cedis): FOB 28,000.00, insurance 400 and freight 1,600.00. Total CIF value satisfy by customs, a division of Ghana Revenue Authority. = GHC 30,000.00

Based on the CIF value, please, advice Mr. A how much he is suppose to pay as customs duty:


Import duty (20%) on CIF 30,000 X 20% = 6,000.00

Import VAT (12.5%) on CIF 30,000.00 + import duty 6,000.00 =36,000.00 X 12.5% vat rate =4,500.00

NHIL (2.5%) on CIF 30,000.00 X 2.5% =750.00

Ecowas levy( 0.5%) on CIF 30,000.00 X 0.5% =150.00

Edif levy (0.5%) on CIF 30,000.00 X 0.5% =150.00

DIC processing fee (1%) on CIF 30,000.00 X 1% = 300.00

GCNET fee (0.4%) on fob 28,000.00 X 0.4% =112.00

GCNET VAT (12.5%) on GCNET fee 112 X 12.5% =14.00

GCNET NHIL (2.5%) on GCNET fee 112 X 2.5% = 2.80

Interest charge : import duty + import vat = 10,500 divided by 48 = 218.75

Shippers council fee = 5.00

IDF charge = 5.00

Total customs duty payable = GHC 12,207.55