INFORMATION ON IMPORTATION OF VEHICLES, 2002

TYPE OF VEHICLE	IMPORT DUTY	VAT	ECOWAS LEVY	EDIF	EXAM	PROCESSING FEE
a) Ambulance b) Hearse	0% 0%	0% 12.5%	0.5% 0.5%	0.5% 0.5%	1% 1%	- 1%
ii) Motor Cars: a) Motor Cars including Cross Country and Estate cars: 1. of a cylinder capacity not exceeding 1900cc; 2. of a cylinder capacity exceeding 1900cc but not exceeding 3000cc; 3) of a cylinder capacity exceeding 3000cc (b) Designed for travelling on snow; golf cars and similar vehicles.	5% 10% 20% 20%	12.5% 12.5% 12.5% 12.5%	0.5% 0.5% 0.5% 0.5	0.5% 0.5% 0.5% 0.5%	1% 1% 1% 1%	- - - -
iii. Motor vehicles designed to carry ten (10) or more persons (for example buses and coaches)	5%	12.5%	0.5%	0.5%	1%	-
iv. Motor vehicles for the transport of goods such as trucks, tippers and lorries.	5%	12.5%	0.5%	0.5%	1%	-
Tractors of H.S. Code 8701 1. Pedestrian controlled tractors 8701.10 2. Road Tractors for semi-trailers 8701.20 3. Tract-laying tractors 8701.30 4.Others 8701.90	0% 5% 0% 0%	0% 12.5% 0% 0%	0.5% 0.5% 0.5% 0.5%	0.5% 0.5% 0.5% 0.5%	1% 1% 1% 1%	- - - -
vi. Special purpose vehicles of HS Code 87.05 (for example, workshop vans, breakdown vehicle and mobile showrooms)	0%	12.5%	0.5%	0.5%	1%	1%
vii. Motor Bikes	0%	12.5%	0.5%	0.5%	1%	1%
vii. Bicycles	0%	0%	0.5%	0.5%	1%	1%

1. Import Duty is based on CIF value

2. VAT is on the duty inclusive value (CIF + Duty)

3. Penalty on overage vehicles is based on CIF value.

4. Examination fee is on the CIF value and levied only on used vehicles.

5. Agricultural tractors under HS8702 are not liable to overage penalty.

6. Ambulances falling under HS8702 are not liable to overage penalty.

C: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.

i. Where the age of used motor vehicle does not exceed six months	The price shall be deemed to be the first purchase price.
ii. Where the age exceeds six months but does not exceed one and a half years	The price shall be deemed to be eighty-five percentum of the first purchase price
iii. Where the age exceeds one and a half years but does not exceed two and a half years	The price shall be deemed to be seventy percentum of the first purchase price
iv. Where the age exceeds two and a half but does not exceed five years	The price shall be deemed to be sixty percentum of the first purchase price
v. Where the age exceeds five years	The price shall be deemed to be fifty percentum of the first purchase price

COMMISSIONER

Ghana Customs Excise And Preventive Service