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Import Exemptions

PART A. - EXEMPTIONS FOR GOVERNMENT, PRIVILEGED PERSONS, ORGANISATIONS AND INSTITUTIONS

Tariff No. Privileged persons, Organisations and Institutions Import Duty VAT
3AF.1 The President of the Republic of Ghana:
All goods imported or purchased in Ghana by or for the use of the President of the Republic of Ghana.
0 0%
3AF.2 Diplomatic Missions: 0 0%
(a) All goods imported by or for the official use of any United Nations body/agency, Diplomatic Mission or Consulate;
(b) On first arrival in Ghana the household or personal effects of any employee of the United Nations, Commonwealth or Foreign Embassy, Mission or Consulate, if such employee is not engaged in any other business or profession in Ghana;
(c) All goods imported by or for the use of a permanent member of the United Nations, of the Diplomatic Service of any Commonwealth or Foreign country provided such member is exempted from the payment of Custom duties by the Ministry of Foreign Affairs.
Provided that in regard to (a), (b) and (c) above, a similar privilege is accorded by such Commonwealth or foreign country to the Ghana representative therein.
3AF.3 Technical Assistance Scheme: 0 0%
All goods imported by or on behalf of personnel engaged by an International Agency or under any Technical Assistance Scheme where the terms of agreement made with the Government of Ghana include the exemption from Customs duty.
3AF.4 British Council: 0 0%
All goods imported by the British Council which the Commissioner is satisfied are or will be a charge against the funds of the Council and not for resale or for personal use of the members of the Council.
* 3AF.5 Persons with disability as in Disability Act, 2006 (Act 715): 0 0%
(a) Books, publications and documents of all kinds specialized for the use of persons with disability.
(b) Other articles specially designed for the education, scientific or cultural advancement of persons with disability, imported by institutions or organizations approved by the Minister responsible for Social Welfare.
(c) Specially designed articles imported by persons with disability for their educational, scientific or cultural advancement.
(d) Vehicles specially designed, adapted and modified for use by persons with disability upon recommendation by the Minister of Social Welfare and approved by the Minister of Finance.
* Person with disability means an individual with a physical, mental or sensory impairment including a visual, hearing or speech functional disability which gives rise to physical, cultural or social barriers that substantially limits one or more of the major life activities of that individual.
3AF.6 Churches and religious bodies: 0 12.50%
(a) Altar bread, communion wafers, altar wine, altar frontals, altar linen and vestments excluding choir robes and pulpit gowns.
(b) Machinery for making altar bread and communion wafers, church furniture, church organs and blowers therefor, harmoniums, pianos, guitars and public address systems.
3AF.7 Trade Fairs and exhibitions: 0 0%
Exhibits, equipment and all goods of any foreign country imported for exhibition at trade fairs provided that full duties are paid on goods sold or transferred for consumption in Ghana.
3AF.8 Volta Aluminium Company Limited: 0 0%
(a) Materials, machinery and equipment including accessories and parts imported by the Volta Aluminium Company Limited for construction of the smelter to be erected at Tema by such company and thereafter for the maintenance of the smelter.
(b) Alumina and other materials, machinery and equipment, including accessories and spare parts imported by such company after construction of the smelter referred to in (a) above for the operation by the company.
(c) Materials, machinery and equipment, including accessories and parts imported by such company for the use of any mines operated by the company.
3AF.9 Volta River Authority/GRIDCO: 0 0%
Machinery and plant for power stations, transmission lines imported for the official use of the Volta River Authority.



PART B. - GENERAL EXEMPTIONS

Item Commodity Description Rate of VAT Remarks
3BF.51 Advertising Matter: 0 0
(a) Trade samples that will be re-exported; Stickers and posters.
(b) Framed posters and reproductions of paintings, drawings, engravings and etchings (but excluding menu cards and stationery) having an advertisement indelibly printed, excluding menu cards and stationery) having an advertisement indelibly printed, engraved or lithographed thereon and imported solely for the purpose of advertising.
3BF.52 Aircraft parts and accessories: 0 0
Aircraft parts, components and accessories imported for use by an approved airline operator for commercial purpose and provided that the same are imported solely for direct use in the operation of the aircraft, the following items and parts and components thereof:
(1)
(a) Air-conditioning plant;
(b) Catering equipment;
(c) Engine starting trolleys;
(d) Freight hoists;
(e) Fueling plants;
(f) Inspection platforms;
(g) Instruments;
(h) Materials for internal or external repair, renovation, decoration or redecoration;
(ij) Passengers gangways;
(k) Tools (including machine tools) and machinery (other than vehicles).
(2) Completely and semi-knockdown aircraft parts, components and accessories to assemble and as replacement parts of light aircraft by approved operators in the Light Aviation Industry.
3BF.53 Baggage and effects: 0 0
(1) Passengers' baggage, the property of and accompanying a passenger but not including goods for sale, barter, exchange or as gift;

Provided that if a passenger on arrival in Ghana reports in writing in the prescribed form to the proper officer that part of his baggage, stating the nature thereof, has been sent in advance or left behind, duty shall not be charged thereon if it is imported into Ghana within two months of the passenger's arrival (or within such further period as the Commissioner may allow) and is such that it will have been free of duty had it been brought with the passenger:

The word "baggage", for the purpose of this item shall comprise the following goods in such quantities and of such kind as are, in the opinion of the Commissioner, appropriate to the passenger:
(a) Wearing apparel and personal effects; 0 0
(b) Binoculars, sports requisites, toys, and articles for household use (such as perambulators, pictures, glassware, linen, cutlery, crockery and plates) which are shown to have been in personal or household use of the passenger for a reasonable period.
(c) Photographic film and plates and sound recording media but not including such materials if imported for the purpose of commercial photography or sound recording;
(d) instruments and tools for the personal use of the passenger in his profession or trade, but not including arms, ammunition, motor-vehicles, fabrics in the piece, provisions, stationery, potable and perfumed spirits, tobacco, wine, saddlery or any goods imported for the purposes of trade:
A passenger over the age of eighteen years shall be granted duty-free allowance on the
following:
• 1 litre of spirits or strong liquor over 22% by volume, or 2 litres of fortified wine, sparkling wine or other liquor such as port or sherry
• 250cc of eau de toilette
• 60cc of perfume -
• 2 litres of still table wine and
• 200 cigarettes; or 100 cigarillos; or 50 cigars, or 250g of tobacco
(2) Personal effects, not being merchandise, of Ghanaians dying in places outside the limits of the Administration.
3BF.54 Educational, cultural or scientific materials: 0 12.5%
(a) Films, filmstrips, microfilms and sound recordings 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 9 of the Cinematograph Act, 1961 (Act 76).
(c) School books, maps, charts, stationery, instruments, vehicles (excluding passenger cars and estate cars), scientific apparatus, appliances, materials and similar requisites, including furniture and other non-consumable equipment for use exclusively in classrooms, workshops, laboratories, housecraft rooms, assembly halls, recreation rooms, dormitories, dinning halls or kitchens and sports and gymnastic equipment (excluding working apparel) imported by or on behalf of schools, approved by the Minister for Education.
(d) Patterns, models and wall charts for use exclusively for demonstration and teaching purposes in public institutions approved by the Minister for Education for this purpose.
3BF.55 Foodstuffs: 0 12.5%
(a) West African raw foodstuffs and gari.
(b) Fish, fresh, chilled or frozen, caught by Ghanaian owned vessels, trawlers or canoes; fish, salted, in brine, dried or smoked of West African or Ghanaian origin.
36F.56 Infant foods: 0 12.5%
Foods specially prepared and put up for the feeding of infants.
3BF.57 Fishing gear admitted as such by the Commissioner. 0 0
[3BF.58]
3BF.59 Machinery, plant, apparatus and spare parts: 0 0
Machinery, plant, apparatus and spare parts for agricultural purposes.
3BF.60 Agro chemicals, drugs and feed ingredients: 0 0
(a) Chemicals imported solely for agricultural purposes;
(b) Veterinary drugs; and
(c) Ingredients for the manufacture of poultry feed certified as such by the Ministry of Agriculture.
3BF.61 Jute Bags and seals: 0 0
Jute bags imported by COCOBOD or any of its approved agents.
3BF.62 Gifts: 0 0
Gifts of a charitable nature imported by Non—Governmental Organizations (NGOs) for health and educational purposes only, upon recommendation by the Ministers of Health, Education, Social Welfare and approved by the Minister of Finance. All other items imported by any NGO shall attract import duty unless exempted by Parliament.
3BF.63 Packing Materials: 0 12.5%
Packing materials bearing the Company's logo, solely for packing local produce for export.



PART C - EXEMPTIONS UNDER THE SECOND SCHEDULE OF THE VALUE ADDED TAX ACT 1998 (ACT 546) AS AMENDED


(I) Exemptions for Government, Privileged Persons, Organizations And Institutions

Item Privileged Persons, Organizations and Institutions Rate of VAT Remarks
3C1.1 The President of the Republic of Ghana: Exempt
All goods imported or purchased in Ghana by or for the use of the President of Ghana
3C1.2 Diplomatic Missions: Exempt
All goods imported by or for the official use of any Commonwealth or Foreign Embassy, Mission or Consulate
3C1.3 All goods imported for the use of a permanent member of the Diplomatic Service of any Commonwealth or Foreign country exempted by Parliament from the payment of customs duties Exempt
3C1.4 All goods imported by an International Agency or technical assistance scheme where the terms of the agreement made with the Government of Ghana include exemption from domestic taxes Exempt
3C1.5 Emergency relief items approved by Parliament Exempt


(II) Import Exemptions

Item Commodity Description Rate of VAT Remarks
3C2.1 Live Animals: Cattle, sheep, goat, swine, and poultry but excluding horses, asses, mules, hinnies and similar exotic animals Exempt Value Added Tax Act 1998 (Act, 546) as amended by Act 629 2002
3C2.2 Breeding animals: Livestock, poultry and fish imported for breeding purposes Exempt Value Added Tax Act 1998 (Act, 546) as amended by Act 629, 2002
3C2.3 Animal products in the raw state, produced in Ghana Exempt
3C2.4 Agricultural and aquatic food products in their raw state, produced in Ghana Exempt
3C2.5 Seeds, bulb roofings and other forms of propagation of edible fruits, nuts, cereals, tubers and vegetables. Exempt Value Added Tax Act 1998 (Act, 546) as amended by Act 629, 2002
3C2.6 Agricultural Inputs: Chemicals including all forms of fertilizers, acaricides, fungicides, growth regulators, pesticides, veterinary onys and vaccines, feed and feed ingredient Exempt
3C2.7 Fishing equipment: The exemption applies to boats, nets, floats, twines, hooks and other fishing gear for commercial use (boats and fishing equipment designed for pleasure or sports are excluded) Exempt Value Added Tax Act 1998 (Act, 546) as amended by Act 629, 2002
3C2.8 Water: The exemption applies to water by mains (well or tap) (bottled or otherwise packaged and distilled waters are excluded) and imported imputs for fishing nets and twines Exempt
3C2.9 Electricity: Exemption applies to units for domestic use approved by Ministry of Finance and Economic Planning and Compact Florescent Lamps (CFL5) Exempt Act 639, 2003
3C2.10 Printed Matter: Fully printed or produced by any duplication process including Books, Atlas, Charts, Maps, Music manuscript and Newspapers produced locally. (Plans and drawings, scientific and technical works, periodicals, magazines, calenders etc are excluded Exempt
3C2.11 Education: (a) Educational services approved by Ministry of Education. (b) Laboratory and library equipment (c) Act 639 of 2003 Exempt
3C2.12 Medical supplies and services - Pharmaceuticals:
(a) Medical Services
(b) Pharmaceuticals :
(i) Essential drugs classifiable under Chapter 30 of the Harmonised Commodity Description and Coding System (HS) produced or supplied by retail in Ghana.
* (ii) Active ingredients specified in Schedule 1A to Act 670 for essential drugs
**(iii) Imported special drugs determined by the Minister for Health and approved by Parliament as specified in Schedule _1 B_to_ Act _670
Exempt Act 670, Value Added Tax (Amendment) Act 2004.
3C2.13 Transportation: All forms of Transportation services by Land, Water and Air (excluding sale, leasing, haulage and rental of vehicles). Exempt Act 810, 2010
3C2.14 Machinery, apparatus and appliances; designed for use in: Exempt Act 810, 2010
(a) Veterinary, fishing and horticulture.
(b) Industry.
(c) Mining and dredging (as defined by the Minerals Commission)
(d) Railway and tramway.
(e) Agriculture
3C2.15 Crude oil and hydrocarbon products: (Excluding lubricating oil, grease and other lubricants). Exempt
3C2.16 Land, buildings and construction: Exempt Act 629, 2002
(a) Sate lease or rental of land or buildings (excluding hotel accommodation, warehousing, storage and similar occupancy incidental to the provision of the relevant services) (Act 629) grant, assignment or surrender of an Interest in land or buildings;
(b) Civil engineering works
3C2.17 Financial services: Exempt
(a) Provision of insurance; issue, transfer, receipt of, or dealing with money (including foreign exchange) or any note or order of payment of money.
(b) Provision of credit
(c) Operation of any bank or (similar institution) account (excluding professional advice, such as Accountancy, Investment and legal)
3C2.18 Goods for persons with disability: Articles designed exclusively for use by the disabled Exempt Persons with Disability Act, 2006 (Act 715) VAT Act1998 (Act 546)
3C2.19 Transfer of going concern: The supply of goods as part of the transfer of a business as a going concern by one VAT registered person to another VAT registered person. Exempt
3C2.20 Postal services: The supply of Postage stamps excluding postal boxes and courier delivery services. Exempt
3C2.21 Salt: Denatured Salt, compressed said used in animal feeding and salt for human consumption including table salt. Exempt Act 629,2004
3C2.22 Mosquito Net: Mosquito Net of man-made textile materials whether or not impregnated with chemicals. Exempt Act 629, 2004
3C2.23 Musical Instruments: As listed under Chapter 92 of the 'HS" Code. Exempt Act 671, 2004
3C2.24 Telephone sets: Telephone sets, including mobile or cellular phones and satellite phones Exempt Act 752, 2008


* Active Ingredients for Essential Drugs

1 Aluminium Hydroxide Powder 34 Gelatin Capsule Shells
2 Amoxycillin Trihydrate Powder 35 Flucloxacillin Compacted/Powder
3 Amoxycillin Trihydrate Compacted 36 Albendazole Powder
4 Ampicillin Trihydrate powder 37 Griseofulvin Powder
5 Ampicillin Trihydrate Compacted 38 Diclofenac Sodium Powder
6 Acetylsalicyclic Acid (Aspirin) 39 Nifedipine Powder
7 Codeine Phosphate Powder 40 Glibenclamide Powder
8 Chloramphenicol Levo Powder 41 Metformin Powder
9 Chloramphenicol Palmitate Powder 42 Quinine Sulphate Powder
10 Chlordiazepoxide Hel Powder 43 Ciprofloxacin Powder
11 Cloroquine Phosphate Powder 44 Propranolol Powder
12 Chlorpheniramine Maleate Powder 45 Artesunate Powder
13 Cloxacillin Sodium Powder 46 Doxycycline Compacted/Powder
14 Diazepam Powder 47 Sulphadoxine Powder
15 Diphenhydramine HCl Powder 48 Pyrimethamine Powder
16 Ferric Ammonium Citrate Powder/Crystals 49 Methylsalicylate Powder
17 Haemoglobin Powder 50 Theophylline Powder
18 Ibuprofen Powder 51 Phenobarbitone Powder
19 Indomethacin Powder 52 Magnesium Hydroxide Powder
20 Liver Extract 53 Salbutamol Powder
21 Mebendazole Powder 54 Erythromycin Powder
22 Metronida\ole Powder 55 Promethazine Powder
23 Metronidazole Benzoate Powder 56 Folic Acid Powder
24 Oxytetracycline HCI Powder 57 Amodiaquine Powder
25 Acetaminophen Powder (Paracetamol) 58 Isoniazid Powder
26 Penicillin V Potassium Powder 59 Thiacetazone Powder
27 Piperazine Citrate Powder/Crystals 60 Rifampicin Powder
28 Prednisolone Powder 61 Ferrous Salt Powder
29 Sulphamethoxazole Powder 62 Reserpine Powder
30 Sulphathiazole Powder 63 Frusemide Powder
31 Phthalylsulphathiazole Powder 64 Bisacodyl Powder
32 Tetracycline HCI Powder 65 Ergometrine Maleate Powder
33 Trimethoprim Powder 66 Cimetidine Powder


** Selected Imported Special Drugs

1 Acetylcysteine lnj. 200mg/ml 34 Metformin Tablet, 500mg
2 Aminophyline Injection, 250mg/1 OmI 35 Metformin Tablet, 850mg
3 Antileprosy Pack (Clofazimine Tablet, 100mg: Dapsone 36 Nifedipine Capsule, 10mg
Tablet, 50mg, Rifampicin Capsule, 300mg)
4 Antirabies immunoglobulins lnj. 10001 U.Sml (Bovine) 37 Nifedipine Capsule, 5mg (slow release)
5 Antirabies immunoglobulin lnj. (Human) 38 Nifedipine Tablet, 10mg (slow release)
6 Anti-snake venom, Polyvalent Inj. 39 Nifedipine Tablet, 20mg (slow release)
7 BCG Vaccine Injection 40 Oxygen (Medicinal Gas) Inhalation
8 Carbamazepine Tablets, 200mg 41 Phenytoin lnj. 50mg/mi
9 Chlorpromazine Tablets, 1 00m 42 Phenytoin sodium Tablet, 100mg
10 Chlorpromazine Tablets, 25mg 43 Poliomylitis Vaccine Oral solution
11 Chlorpromazine Tablets, 50mg 44 Pyrazinamide Suspension, 125mg/mi
12 Diagnostic Strips - Glucose 45 Pyrazinamide Tablet, 500mg
13 Diagnostic Strips - Multipurpose 46 Quinine inj. 40mg/mi in Sml
14 Diagnostic Strips - Protein 47 Quinine Tablet, 300mg
15 Diagnostic Tables - Glucose 48 Rebies vaccine Injection
16 Diagnostic Tablets - Ketones 49 Rifampicin + Isoniazid suspension, 75+50mg/5m1
17 Diphteria + Pertussis + Tetanus vaccine Injection 50 Rifampicin + Isoniazid Tablet, 150mg+I00mg
18 Ethosuximide Syrup 250mg/5ml 51 Saibutamol Inhaler, 200 dose lOOmcg/metered dose
19 Ethosuximide Tablet, 250mg 52 Salbutamol \nebuiizer Solution, 5mg/mi as sulphate
20 Giibenclamide Tablet, 5mg 53 Salbutamol Sulphate Inj. Somcg/ml
21 Glyceryl Trinitrate Sublingual Tablet 500mg 54 Saimeterol Inhaler, 120 doses 25mcg/metered dose
22 Haloperidol Inj. 50mg 55 Streptomycin Inj. 1gm
23 Hepatitis B Vaccine Injection 56 Tetanus immunogbiobul
24 Hydralazine inj. 20mg/Ampoule 57 Tetanus Va
25 Imipramine Tablet 25mg 58 nytlne Eye Ointment 1% 5mg
26 Isoniazid + Thioacctazone Tablet, 300 + 15 59 Timolol Maleate Eye Drops 0.5%
27 Insulin Isophane Inj. 100 units/ml 10 ml 60 Tuberculin (PPD) Injection
28 Insulin Lente Inj. 100 units/ml 10ml 61 Valproate sodium Capsule, 200mg
29 Insulin soluble, 100 units/ml/10ml 62 Valproate sodium syrup, 200mg/5ml
30 Isoniazid Tablet, 6mg 63 Yellow Fever Vaccine Injection 20 doses
31 Ivermectin Tablet, 6mg 64 Yellow Fever Vaccine Injection 10 doses
32 Measles Vaccine Injection 65 Zidovudine + Lamivudine Tablet, 300mg + 150mg
33 Meningococcal Vaccine Injection 66 All other anti-retroviral drugs approved for use in Ghana