Export Toyota Land Cruiser LC78 to Ghana
Ghana imports vehicles under the Harmonized System classification and applies a complex duty structure. Trade.gov notes that Ghana follows the Economic Community of West African States (ECOWAS) common external tariff (CET), which imposes five tariff bands. Passenger vehicles typically fall into the consumer goods or protected goods categories, attracting duty rates of 20% or 35% depending on the specific classification. The import duty is assessed on the Cost Insurance Freight (CIF) value.
On top of the import duty, Ghana applies a 15% Value Added Tax (VAT), calculated on the sum of the CIF value plus the duty. Beyond these standard charges, Ghana collects numerous other duties and charges—including excise, environmental tax, ECOWAS levy, African Union levy, National Health Insurance Levy, sanitation levy, and energy sector levies—which can add approximately 12% to the CIF value. Processing fees, destination inspection fees, and ICUMS charges also apply. The cumulative effect often exceeds 23% when all charges are combined.
The Customs Division of the Ghana Revenue Authority oversees collection and clearance. Brand-new vehicles from Dubai will require standard port documentation: bill of lading, commercial invoice, packing list, certificate of origin, and chassis/VIN certificate. Pre-shipment inspection may be required, and buyers should verify current inspection protocols with Ghanaian customs. Left-hand-drive vehicles are standard for Ghana's market.
Due to the proliferation of levies and the variation in tariff classification by engine size and fuel type, the final cost to the importer can vary significantly. Verify with the destination's customs authority before shipping—duty rates vary by engine size, fuel type, and buyer category.
Ghana applies a multi-tiered duty framework to imported vehicles. Your Land Cruiser LC78 diesel wagon will be assessed under the country's Common External Tariff (CET), which combines a base import duty, Value Added Tax (VAT), and vehicle-specific levies. The exact duty rate depends on engine displacement, fuel type (diesel vehicles often fall into a distinct bracket), and whether you import as a private individual or commercial entity.
Duty is calculated on the CIF (Cost, Insurance, Freight) value—meaning our shipping cost and insurance are included in the assessable base. Ghana's tariff system also applies environmental levies and road tax components that vary by vehicle class and emissions standard. Rather than quote a single percentage, which changes with policy and classification, we recommend contacting Ghana's Customs Division or a local clearing agent in Accra to obtain a formal duty estimate based on your vehicle's specific specifications and your buyer status.
Prepare these core documents before your shipment arrives at Tema Port or Takoradi:
Bill of lading (original, signed by the shipping line); Commercial invoice from Beyond Autos showing the agreed sale price and vehicle specifications; Packing list detailing the vehicle's serial number, color, engine type, and any accessories; Original vehicle export certificate issued by the UAE authority; Chassis and engine certificate confirming authenticity and emission compliance; Your personal or company passport and tax identification number; Proof of payment (bank transfer receipt or purchase order); and any country-specific import permit if required by Ghana's Customs or Ministry of Trade.
Ghana may also require a pre-clearance inspection certificate from a recognized surveyor. Confirm requirements with your local clearing agent early.
Once your vessel discharges at Tema Port (Accra's main gateway) or Takoradi, typical clearance takes 5–10 working days, depending on document completeness and inspection scheduling. Peak season congestion can extend this window. Hiring a licensed customs broker in Ghana accelerates the process and ensures all filings meet local requirements. Plan for storage and demurrage costs if clearance stretches beyond the first week.