# Ghana (GH)

**Capital:** Accra  
**Currency:** Ghanaian Cedi (GHS) (GHS)  
**Population:** 30,832,019 — Older stored figure; source year not documented.  
**Area:** 238,533 km²

> Ghana is a key port and transit hub for West Africa. The ports of Tema and Takoradi handle around 85 percent of foreign trade and also serve landlocked neighbours such as Burkina Faso and Mali. Customs is processed electronically via ICUMS under the Ghana Revenue Authority. Since 1 January 2026 a VAT of 15 percent applies, plus NHIL and GETFund of 2.5 percent each. Ghana is an ECOWAS member, applies the Common External Tariff (CET) and hosts the AfCFTA Secretariat in Accra.

Ghana (GH) is West Africa's port and transit hub for the landlocked countries Burkina Faso, Mali and Niger, and hosts the AfCFTA Secretariat in Accra. As an ECOWAS member, Ghana applies the Common External Tariff (0/5/10/20/35 per cent); clearance has run electronically through the Ghana Revenue Authority's ICUMS since 2020, and since 1 January 2026 import VAT is 15 per cent plus NHIL and GETFund of 2.5 per cent each. The main gateways are the ports of Tema (MPS Terminal 3) and Takoradi, handling around 85 per cent of foreign trade, plus Kotoka International Airport in Accra (ACC). Key axes are the Tema–Paga–Ouagadougou corridor, the Tema–Takoradi coastal corridor and the Accra–Kumasi–Tamale route; the Western rail line is being rehabilitated. Exports centre on gold, crude oil and cocoa, imports on petroleum products, machinery and vehicles; main partners are China, Switzerland, the Netherlands, India and the United States.

**Top Import Partners:** CN, US, AE, IN, NL

**Top Export Partners:** CH, CN, NL, IN US

**Top Import Goods:** Petroleum products, Machinery, Vehicles, Chemicals, Consumer goods

**Top Export Goods:** Gold, Crude oil, Cocoa, Timber, Aluminium

**Key Airports:**
- [Accra International Airport (ACC)](https://www.freight-academy.com/en/information/airports/kotoka-international-airport-acc)
- [Ho Airport](https://www.freight-academy.com/en/information/airports/ho-airport-dgah)
- [Kumasi Airport (KMS)](https://www.freight-academy.com/en/information/airports/kumasi-airport-kms)
- [Sunyani Airport (NYI)](https://www.freight-academy.com/en/information/airports/sunyani-airport-nyi)
- [Takoradi Airport (TKD)](https://www.freight-academy.com/en/information/airports/takoradi-airport-tkd)
- [Tamale Airport (TML)](https://www.freight-academy.com/en/information/airports/tamale-airport-tml)
- [Ajena Airstrip](https://www.freight-academy.com/en/information/airports/ajena-airstrip-airport-421)
- [Kpong Airfield](https://www.freight-academy.com/en/information/airports/kpong-airport-17239)
- [Navrongo Airport](https://www.freight-academy.com/en/information/airports/navrongo-airport-dgln)
- [Wa Airport (WZA)](https://www.freight-academy.com/en/information/airports/wa-airport-wza)

## Customs & Import

**Import VAT:** Import VAT of 15 percent plus NHIL of 2,5 percent and GETFund of 2,5 percent on the same base (together around 20 percent)  
**Customs complexity:** medium to high  
**Customs system:** Electronic customs clearance via ICUMS (Integrated Customs Management System, since 2020); declarations submitted by licensed customs agents. Tariff classification under the ECOWAS Common External Tariff (CET).  
**Customs authority:** [Ghana Revenue Authority (GRA), Customs Division](https://gra.gov.gh/customs/)

## Logistics & Risk

**Logistics role:** West African port and transit hub (Tema/Takoradi); seat of the AfCFTA Secretariat  
**Economic area:** ECOWAS / AfCFTA  
**Logistics risk:** medium  
**Dangerous goods relevance:** medium  
**Pharma/cold chain:** medium

## FAQ

### What is the import VAT rate in Ghana?

Since 1 January 2026 (VAT Act 2025, Act 1151) a VAT of 15 percent applies, plus NHIL 2.5 percent and GETFund 2.5 percent on the same base; the COVID levy was abolished. Import duty under the ECOWAS CET and processing/ECOWAS/AU levies also apply.

### Which customs system does Ghana use?

Since 2020 customs is processed electronically via ICUMS (Integrated Customs Management System) of the Ghana Revenue Authority. Declarations are filed through licensed customs brokers.

### What import duties apply?

Ghana applies the ECOWAS Common External Tariff (CET) with bands of 0, 5, 10, 20 and 35 percent on the CIF value, plus a processing fee, ECOWAS levy and AU levy among others.

### What are the main ports?

The seaports of Tema (the largest, near Accra, with the deepwater MPS Terminal 3) and Takoradi (raw materials such as manganese, bauxite, cocoa and oil) together handle around 85 percent of foreign trade.

### Which free trade agreements does Ghana have?

Ghana is a founding member of ECOWAS (customs union, ETLS) and a party to the AfCFTA, whose Secretariat is in Accra. It also has an interim EPA with the EU (since 2016) and an interim agreement with the United Kingdom.

### Which transport modes are relevant for Ghana?

Sea freight (Tema, Takoradi) and air freight via Kotoka International Airport in Accra dominate. Road corridors link the ports to the north and landlocked neighbours; the rail network is being rehabilitated and partly rebuilt.

### What logistics risks exist?

Watch for possible port congestion and inspections, bureaucracy and corruption risks in customs clearance, and Cedi exchange-rate volatility. Seasonally, the rainy season and Harmattan dust can affect transport.

## Sources & Last Verified

- [https://gra.gov.gh/customs/](https://gra.gov.gh/customs/)
- [https://gra.gov.gh/domestic-tax/tax-types/vat/](https://gra.gov.gh/domestic-tax/tax-types/vat/)
- [https://gra.gov.gh/domestic-tax/tax-types/vat-on-imports-and-exports/](https://gra.gov.gh/domestic-tax/tax-types/vat-on-imports-and-exports/)
- [https://gra.gov.gh/customs/icums/](https://gra.gov.gh/customs/icums/)
- [https://gra.gov.gh/customs/customs-tariffs-and-levies/](https://gra.gov.gh/customs/customs-tariffs-and-levies/)
- [https://gra.gov.gh/customs/import-prohibitions-and-restrictions/](https://gra.gov.gh/customs/import-prohibitions-and-restrictions/)
- [https://ghanaports.gov.gh/](https://ghanaports.gov.gh/)
- [https://census2021.statsghana.gov.gh/](https://census2021.statsghana.gov.gh/)

*Last verified: 2026-07-23*

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*Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/gh](https://www.freight-academy.com/en/information/land/gh)*

*Markdown mirror: [https://www.freight-academy.com/api/md/country/en/gh](https://www.freight-academy.com/api/md/country/en/gh)*