Country profile
Ghana
GH · GHAAs of: 7/23/2026West African port and transit hub (Tema/Takoradi); seat of the AfCFTA Secretariat
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.
Overview
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.
Mentioned countries
Customs & Import/Export
Customs authority
Ghana Revenue Authority (GRA), Customs DivisionImport 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).
Export system
Export declarations also submitted electronically via ICUMS at the GRA Customs Division; use of ECOWAS rules of origin (ETLS) and AfCFTA preferences.
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)
- VAT Act 2025 (Act 1151) in force since 1.1.2026, COVID-Levy abolished.
Import documents
- Commercial invoice
- Packing list
- Bill of lading / air waybill
- Import licence (if required)
- Certificate of origin
- FDA / standards certificates (depending on goods)
Export documents
- Commercial invoice
- Packing list
- Export declaration (ICUMS)
- Certificate of origin (ETLS / AfCFTA)
- Phytosanitary / quality certificates (cocoa/agricultural)
Origin proofs / FTA
ECOWAS certificate of origin (ETLS) and AfCFTA certificate of origin; EU-Ghana Interim EPA (in force since 2016) and UK-Ghana Interim Agreement with proof of preference (e.g. EUR.1 / origin declaration).
Restricted & prohibited goods
Import bans and restrictions, including for certain used goods, weapons, drugs and hazardous waste; licensing requirements for medicines, food and chemicals (FDA Ghana).
Export controls & sanctions
Ghana is not subject to international sanctions and, as a UN member, implements decisions of the UN Security Council. Independent comprehensive export control lists are limited.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Africa) — General process
Quick operational overview for international shipments to Africa. Documentation, pre-clearance and local clearance steps can vary a lot by destination.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Depending on destination/goods: additional permits, inspection or compliance documents
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Common pitfalls
- Vague description or missing HS codes → delays and clarifications
- Incoterms unclear: who clears customs/pays charges?
- Incomplete origin data → preferential treatment may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Kotoka International Airport (ACC), Accra
- Kumasi International Airport (KMS)
- Tamale International Airport (TML)
Seaports / access ports
- Port of Tema (largest port, near Accra; MPS Terminal 3 deep-water)
- Port of Takoradi (raw materials: manganese, bauxite, cocoa, oil)
Inland ports & terminals
- Boankra Inland Port (under development, near Kumasi)
Road corridors & border crossings
- Tema–Akosombo–Paga / Ouagadougou (Burkina Faso corridor)
- Tema–Accra–Takoradi (coastal corridor)
- Accra–Kumasi–Tamale (N6/N10)
Rail corridors
- Western Line Takoradi–Kumasi (rehabilitation/new construction, standard gauge)
- Eastern Line Accra–Kumasi (reconstruction)
Top trade lanes
- Ghana–China
- Ghana–EU (Netherlands/Switzerland)
- Ghana–India
- Ghana–USA
- West African transit (Burkina Faso, Mali, Niger)
Risk & Operational Notes
Risk notes
Port efficiency in Tema improved by MPS Terminal 3; inspections and bottlenecks possible. Bureaucracy and corruption risk in customs clearance; volatility of the cedi exchange rate.
Seasonal & weather risks
Tropical climate; rainy season in the south approximately April–July and September–October, in the north May–October; Harmattan dust (December–February) may affect visibility and air freight.
Current logistics notes
Tema: congestion and container pick-up delays July 2026; GPHA is waiving storage fees on affected cargo, stakeholder forum on port costs ongoing. VAT reform (Act 1151) in force since 1.1.2026. (Status 2026-07-23)
As of: 2026-07-23
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Jan 7, 2026observed on Jan 9, 2026 | Constitution Day | National | |||
| Mar 6, 2026 | Independence Day | National | |||
| Apr 3, 2026 | Good Friday | National | |||
| Apr 6, 2026 | Easter Monday | National | |||
| May 1, 2026 | May Day | National | |||
| Jul 1, 2026observed on Jul 3, 2026 | Republic Day | National | |||
| Sep 21, 2026 | Kwame Nkrumah Memorial Day (Founders' Day) | National | |||
| Dec 4, 2026 | Farmer's Day | National | |||
| Dec 25, 2026 | Christmas Day | National | |||
| Dec 26, 2026 | Boxing Day | National |
New Year's Day
Jan 1, 2026
Constitution Day
Jan 7, 2026 · observed on Jan 9, 2026
Independence Day
Mar 6, 2026
Good Friday
Apr 3, 2026
Easter Monday
Apr 6, 2026
May Day
May 1, 2026
Republic Day
Jul 1, 2026 · observed on Jul 3, 2026
Kwame Nkrumah Memorial Day (Founders' Day)
Sep 21, 2026
Farmer's Day
Dec 4, 2026
Christmas Day
Dec 25, 2026
Boxing Day
Dec 26, 2026
Sources: Ministry of the Interior, Public Holidays Act (Act 601) · Ministry of the Interior (Erklärung 9.1.2026) · Ministry of the Interior (Erklärung 3.7.2026)
Airports in this country
Latest News
Sources & Data Confidence
Official sources
- gra.gov.gh, ghanaports.gov.gh, statsghana.gov.gh, ecowas.int
Source references without warranty. For legal/tax decisions consult official authorities.
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.
Which trade partners are important for Ghana?
Which logistics terms are especially relevant for Ghana?
For international shipments, these terms are a good quick start:
Next steps
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