Why similar vehicles attract different import duty rates: What you need to know before importing a car into Ghana

Customs Division of the Ghana Revenue Authority (GRA) explained on Tuesday, July 22, 2026, during a radio discussion on Accra-based Joy FM, that differences in import duty rates for similar vehicles are not arbitrary, but based on vehicle classification. Daniel Kwame Ntem, a senior revenue officer at the Customs Technical Services Bureau's Vehicle Valuation Unit, stated, "We don't just look at the vehicle and say this vehicle is nice, so the rate should be 20 per cent. It is through the classification that we are able to arrive at the rate."

The assessment process begins with classification, not valuation based on purchase price, which is a misconception among importers. Customs officers use the Vehicle Identification Number (VIN) to determine exact specifications, including engine capacity, fuel type, year of manufacture, seating capacity, and body type. These details are then used to place the vehicle under the appropriate tariff classification, which determines the applicable import duty rate. Tariff classification promotes uniformity, fairness, and consistency in customs assessments across the country.