Lewis SelbyCo-Founder, Maxme9 min read
Ship the goods to a Ghanaian port or airport, then have a licensed clearing agent declare them to Customs in ICUMS. You pay duty on the cost, insurance and freight (CIF) value at a rate set by the product's HS code (0%, 5%, 10%, 20% or 35%), plus VAT and levies. Price each item from its landed cost, not its factory price.
What do you need before you import from China to Ghana?
GRA's import procedures page lists the papers: the original waybill or Bill of Lading, an attested invoice, a packing list, an Import Declaration Form (IDF) from the Ministry of Trade, a Taxpayer Identification Number (TIN) from GRA or a GhanaCard PIN, and any permit your product needs from a regulatory agency.
The page names a TIN or a GhanaCard PIN, and it does not say what business registration you must hold. Ask your clearing agent what they will need from you before the first order, so the papers do not hold the goods at the port.
How is import duty calculated in Ghana?
GRA's customs FAQ says duties on general goods are assessed on the cost, insurance and freight (CIF) value, with the rate fixed by the item's Harmonized System (HS) code. So the freight you pay to bring the goods in raises the base your duty is charged on.
Ghana applies five duty bands from the ECOWAS Common External Tariff. Most things a small online seller imports, such as clothes, shoes, phone accessories and homeware, are finished consumer goods, which GRA places in the 20% band. Your clearing agent confirms the exact HS code and rate for your product.
| Duty rate | What GRA says it covers |
|---|---|
| 0% | Essential social goods |
| 5% | Basic necessities, basic raw materials, capital goods, specific inputs |
| 10% | Inputs and intermediary products (semi-finished goods) |
| 20% | Finished goods (final consumer goods) |
| 35% | Specific goods for economic development |
What taxes and levies come on top of duty?
GRA's tariff page lists the other charges that can apply to an import: VAT, the National Health Insurance Levy (NHIL), the Ghana Education Trust Fund levy (GETFund), import excise duty, an examination fee, the African Union levy, the ECOWAS levy, a processing fee, a special import levy, an import levy, an interest charge and state warehouse rent. The page gives no rates for most of them.
GRA's VAT page says that from 1 January 2026, under the VAT Act 2025 (Act 1151), VAT is 15% with NHIL at 2.5% and GETFund at 2.5%, and that the COVID-19 levy has been abolished. GRA's page on imports says the value for charging VAT on imports is the customs value plus import duties and other taxes that apply, so VAT is charged on top of the duty.
Because the rates for the smaller levies are not published in one place for general goods, do not copy a percentage from a blog. Ask your clearing agent for a written duty and tax estimate on your HS code before you pay your supplier.
Do you need a clearing agent?
Yes. GRA's customs FAQ says clearance at the ports currently requires clearing agents by law. The agent submits your declaration in ICUMS, the Integrated Customs Management System, which handles it in three stages: classification, valuation and approval.
A customs agent company must be wholly owned by an indigenous Ghanaian and licensed by the Commissioner-General, with the licence valid for one year. Ask to see the licence, and ask the agent to put every charge in writing before the goods arrive.
Move quickly once the goods land. A 2021 Ghana Ports and Harbour Authority notice says Customs Act 891 gives importers 21 days to clear general goods, or 60 days for vehicles, before they can be forfeited to the State.
Can you ship small parcels without paying duty?
GRA's page on the post office says parcels that come through the post pay duty at the Ghana Post counter, with the cost of postage used as the freight value and a 1% charge added. Its FAQ says postal articles attract customs duties in Ghana. We found no published value below which a parcel is duty free.
GRA also says goods unclaimed after three months are confiscated to the State and auctioned. Ship stock for resale in proper consignments through an agent and treat small postal parcels as samples.
Which goods are prohibited or need a permit?
GRA's list of absolutely prohibited imports includes diseased animals, counterfeit money, obscene material and dangerous knives. Conditional goods need a permit from the agency that regulates them, for example plant materials from the Ministry of Food and Agriculture, arms and explosives from the Ministry of the Interior and gambling machines from the Gaming Commission.
For online sellers the Food and Drugs Authority matters most. It regulates imports of food, drugs, cosmetics, household chemicals, medical devices and tobacco, and issues import permits valid for one year. It says pharmaceutical imports are restricted to Tema Port and Kotoka International Airport. Skin-lightening creams, supplements and baby products all sit near these rules, so check with the FDA before you order stock in these categories.
How do you price imported goods for profit?
Work out the landed cost of each item, which means everything it cost to get one unit into your hands: the factory price, freight to Ghana, insurance, duty, VAT and levies, the clearing agent's fee, and local delivery to your shop. Divide the total by the units that arrive sellable. Then add the cost of winning the order.
That last part is where most importers lose money. Our guide 'How much do Facebook ads cost in Ghana? (2026)' shows how to turn ad spend into a cost per order, and 'Facebook ads not converting in Ghana? Why chats aren't sales' covers what to fix when chats do not become sales. If your margin cannot pay for an ad and still leave a profit, change the product or the price before you spend on ads.
Start with one product and a small first order. Selling out in two weeks tells you more than a container of unsold stock, and every later order is cheaper to plan because you know the real landed cost.
How do you sell the stock once it arrives?
Sell where your buyers already are. 'How to sell on WhatsApp Business in Ghana: from Status to MoMo' covers taking orders in chat, and 'How to add Mobile Money payments to your online store in Ghana' covers checkout. For delivery, see 'Delivery for online sellers in Ghana: couriers, riders and COD'.
Maxme's Lite plan runs Meta ads from GHS 2,500 a month (about US$215), excluding VAT and your ad budget; see our pricing page. Before you commit to a shipment, Maxme's free Ads & Store Audit reviews your ads and store and sends a short video on WhatsApp within 2 working days, with the three fixes that matter most.
