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Export Duty

PART A – Domestic goods (goods grown, produced or manufactured in Ghana)

Tariff No. Commodity Description Rate of Duty
4A.1 Fresh fish 0
4A.2 Fresh yams 0
4A.3 Kola nuts 0
4A.4 Cocoa Beans . The rate to be determined by the Minister for Finance and Economic Planning
4A.5 Salt :
(a) For animal or human consumption 0
(b) For industrial purposes 0
4A.6 Aviation Turbine Kerosene for international flights only $0.09/litre
4A.7 Gas oil $0.02/litre
4A.8 Electricity 0
4A.9 Timber :
(a) Sliced and Curls Veneer 0
(b) Rotary Veneer 0
(c) Plywood 0
(d) Lumber 0
4A.10 Diamonds (rough and uncut diamonds which have been won from the earth in Ghana) 0
Minerals Export Duty (Abolition) Act, 1987 (PNDCL 182)
4A.11 Manganese ore and concentrates 0
4A.12 Bauxite (aluminium ore) and aluminium concentrates 0
4A.13 All other goods grown, produced or manufactured in Ghana. 0



PART B – EXPORT DUTY EXEMPTIONS

Tariff No Privileged Persons, Organisations or Institutions Rate of Duty
4B.1 The President of the Republic of Ghana: 0
All goods exported by the President of the Republic of Ghana.
4B.2 The Government of Ghana: 0
All goods exported by the Government of Ghana.
4B.3 Diplomatic Missions: 0
All goods exported by officials of the United Nations, and Commonwealth or Foreign Embassy, Mission or Consulate established in Ghana.
4B.4 Technical Assistance Scheme: 0
All goods exported by personnel engaged by an International Agency or in a Technical Assistance Scheme in Ghana.
4B.5 Government of Ghana Contracts: 0
Machinery, plant, materials and rolling stock imported for use in the execution of projects approved by the Government of Ghana where their re-exportation (exempt from export duties) forms part of the terms of contract.



Tariff No. Commodity Description Rate of Duty
4B.6 Aircraft or ships' stores : 0
All goods exported for use as aircraft or ships' stores
4B.7 Antiques : 0
Antiques (other than spirits or wines) being articles proved to the satisfaction of the Commissioner to have been manufactured or produced more than one hundred years before the date of exportation.
4B.8 Bank and currency notes, coins and postage stamps. 0
4B.9 Cinematograph films containing pictures for exhibition whether or not developed. 0
4B.10 Cylinders for use or in use, as containers for compressed gas. 0
4B.11 Drawback : 0
All goods exported on drawback.
4B.12 Educational, cultural or scientific material : 0
(a) Films, filmstrips, microfilms, and sound recording of an educational, scientific or cultural character produced by the United Nations or any of its Specialised Agencies.
(b) Films, filmstrips, microfilms, slides and sound recordings of an educational, scientific or cultural character certified as such under section 7 of the Cinematograph Act, 1961 (Act 76). 0
4B.13 Exhibits, equipment and all goods previously imported for exhibition in Ghana. 0
4B.14 Passenger's baggage and bona fide personal and household effects. 0
4B.15 Temporary exports : 0
All goods exported under a re-importation certificate.
4B.16 Temporary imports : 0
All goods exported after temporary importation under bond.
4B.17 Transit and transhipment goods. 0
4B.18 Free Zone : 0
All goods exported from the Free Zone
4B.19 Bonded Warehouse : 0
All goods exported from bonded warehouse