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| 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
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