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General Information

  1. This is a separate volume of schedules to the principal enactment - The Customs and Excise (Duties and other Taxes) Act, 1996 Act 512 as variously amended. The legal authority for the issuance of this volume to conform with the Harmonized System is derived from Section 28 of the Customs, Excise and Preventive Service (Management) Law, 1993, PNDCL 330.
  2. This form of Tariff is based on the internationally accepted system of classification known as the Harmonized Commodity Description and Coding System - the Harmonized System or HS for short. This Nomenclature provides a systematic classification for all the goods of international trade and commerce, designed to ensure, with the aid of the General Interpretative Rules (GIR) and Notes to the Sections and chapters, that each article falls in one place and in one place only.
  3. This Tariff cannot contain any changes which enter into force after the publication date. Consequently, the information contained in this publication may be subject to change during this year.
  4. This Tariff is structured to show the various rules and rates applying to the specific commodities when imported, exported, manufactured or produced in Ghana.
  5. This issue is a revision of the 2007 edition of the Ghana Customs Tariff. It incorporates all the headings, subheadings, GIR and Notes and follows the numerical sequence of the Fifth Edition (2012) of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System. It covers the following:
    • New commodity descriptions and codes
    • Changes in some headings and subheadings
    • Expansion of the scope of some headings
    • Incorporation of the ECOWAS Common External Tariff (CET)
    • Applicable taxes and rates
    • Exemptions and
    • Concessionary duty rating for manufacturers and investment promotion
  6. This current edition is set out as follows:
    • Restatement of the General Rules for the Interpretation of the Harmonized system.
    • The First Schedule made up of Chapters 1 to 97.
    • The use of Reserved Chapter 98 of the Harmonized System (HS) for National Tariff Administration.
      CHAPTER 98 which is set in two parts A and B has been utilized for National Tariff Administration purposes as follows:
      PART A  -  Goods admissible at concessionary duty rates when imported by Manufacturers approved by the Commissioner.
      PART B  -  Goods admissible at concessionary duty the Ghana Investment Promotion Centre Act, 1994 (Act 478).
    • The Second Schedule containing the ECOWAS Preferential Rates, which in turn is set out in three parts as follows:
      PART A  -  Unprocessed Products of ECOWAS origin which are exempted from Import Duties and Taxes
      PART B  -  Traditional Handicraft Products approved for full exemptions from Import Duties
      PART C  -  List of agreed Enterprises and Industrial Products.
      (A comprehensive list is available in a separate compilation for goods admissible under the ECOWAS Trade Liberalization Scheme (ETLS)).
    • The Third Schedule, which covers exemptions, is presented in three parts as follows:
      PART A  -  Import Exemptions for Government, privileged persons, organizations and institutions.
      PART B  -  General Exemptions
      PART C  -  Exemptions under the Value Added Tax Act, 1998 (Act 546) as amended. This further Divided into four sub-parts:
      1. Exemptions for Government, privileged persons, organizations and institutions
      2. Import Exemptions
      3. Zero-rated supplies for exports
      4. Tax Treatment of shipping related services under the VAT Act 1998 (Act 546)
    • The Fourth Schedule covers Export Duties and comes in two parts as follows:
      PART A  -  Export Duties on Domestic Goods (i.e. goods grown, produced or manufactured in Ghana).
      PART B  -  Export Duty Exemptions for privileged persons, organizations or institutions.
    • The Fifth Schedule covers Excise Duties, which is also in two parts:
      PART A  -  Goods liable to Excise Duties
      PART B  -  Exemptions from Excise Duties for privileged persons, organizations or Institutions
    • The Sixth Schedule covers Import Prohibitions which is also in two parts:
      PART A  -  Absolute Prohibitions
      PART B  -  Conditional Prohibitions
    • The Seventh Schedule covers Export Prohibitions
      PART A  -  Absolute Prohibitions
      PART B  -  Conditional Prohibitions
    • A table of Miscellaneous Administrative Charges
    • A table showing the locations, addresses and telephone number of major Ghana Revenue Authority (CustomsDivision) offices
    • Import levy of 5% on poultry products under heading 02.07 and specified textiles and textile articles of chapters 50 to 63.