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Japan Used Car Import Duty / Regulation in Ghana
Year Restrictions
Max. 10 Years Old
Destination Port
Tema
Time of Shipment
RoRo (34-44 Days)
Vessel Schedule
RoRo (Monthly)
Shipping Line
Apex Shipping & Commercial Company Ltd.
Inspection
No Inspection Required
Shipping Ports:
Port of Tema and port of Takoradi are the mojor ports in Ghana to import used cars from Japan.
Left-Hand Drive Vehicles:
Only left hand drive vehicles are allowed to be imported in Ghana, except some special vehicles.
Age Restriction:
Used cars over 10 years old require a graduated duty and penalty (according to year of manufacture). The age of a motor vehicle imported under the law is calculated with effect from the year in which the motor vehicle was first manufactured. The age of a vehicle is a crucial determinant in valuation for duty purposes.
In arriving at the age of vehicles, Customs uses the model year reckoning index which normally gives a round year age point e.g. 1990 or 2000 or the dealer chart matrix.
Documents Required:
The dealer/importer shall furnish the Commissioner of CEPS with the following information and documents:
- The year of manufacture
- The name and address of the manufacturer of the used car and
- The home delivery value of the used car.
- Certificate of Title and Registration
- Purchase Invoice & Insurance Policy - original
- Original Bill of Lading - state chassis & engine numbers, CC size, brand and model
- International Driver's License
- Customs Form C. 12/SAD
Valuation Of Used Vehicle:
For the purposes of levying taxes the value of a vehicle shall be deemed to be the Home Delivery Value depreciated as below plus the Freight and Insurance as stipulated under section 90 of PNDC LAW 330, 1993.
- Where the age of a used motor vehicle does not exceed six months - The price shall be deemed to be the first Purchase Price.
- Where the age exceeds six months but does not exceed one and a half years - Eighty-five per centum of the first Purchase Price.
- Where the age exceeds one and a half years but does not Exceed two and a half years - Seventy per centum of the first Purchase Price.
- Where the age exceeds two and a half but does not exceed five years - Sixty per centum of the first Purchase Price.
- Where the age exceeds five years - Fifty per centum of purchase price.
| No. | PENALTIES ON IMPORTATION OF OVERAGE VEHICLES | |
| Penalties are imposed on some category of overage vehicles in addition to any applicable duties and taxes as follows: | ||
| TYPES OF MOTOR VEHICLE | PENALTY | |
| 1. | MOTOR CARS | |
| (a) | Where the age does not exceed ten (10) years. | NIL |
| (b) | Where the age exceeds ten (10) years but does not exceed twelve (12) years. | 5% of CIF value |
| (c) | Where the age exceeds twelve (12) years but does not exceed fifteen (15) years. | 20% of CIF value |
| (d) | Where the age exceeds fifteen (15) years but does not exceed twenty-five (25) years. | 50% of CIF value |
| (e) | Where the age exceeds twenty-five (25) years but does not exceed thirty-five (35) years. | 70% of CIF |
| (f) | Where the age exceeds thirty-five (35) years. | 100% of CIF |
Duties and Taxes:
All vehicles imported into the country are required to pay the following duties and taxes:
| Duties | Taxes |
| Import Duty | (0%, 5%, 10%, and 20%) |
| Import VAT | (0% or 12.5%) |
| National Health Insurance Levy | (0% or 2.5%) |
| ECOWAS Levy | (0.5%) |
| Export Development Fund (EDIF) | (0.5%) |
| Examination Fee | (1%) |
VAT on vehicles depends upon the following:
- By engine capacity e.g. 1.6cc, 2.0cc, 2.5cc, etc.
- By the seating capacity e.g. 5, 10, 30, 50 persons
- By usage/purpose e.g. Buses, trucks, tippers, lorries etc.
- By age
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