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1. Some advertising materials e.g. trade samples that will be re-exported, stickers and posters, framed posters and reproducing of paints, drawings, engraving and etching (but excluding menu cards and stationery) having an advertisement indelibly printed, engraved or lithographed thereon and imported solely for the purposes of advertising.
2. Aircraft and accessories;
3. Baggage and personal effects (Bonafide);
4. Educational, cultural or scientific materials;
5. Foodstuffs including raw foodstuffs and gari but excluding alcoholic beverages originating from West Africa;
6. Fish, Fishing floats and gear;
7. Food specially put up for infant feeding;
8. Machinery, plant and apparatus and spare parts for agricultural purposes.
Import Duty on Computers for Education: FREE
Excerpts from the 2004 Budget
• Reduction in vehicle income tax for articulated trucks from 1.2 million to 900,000 Reduction of Import Duties and Removal of VAT on Selected Imported Imputs
• reduction in import duty on aluminum ingots from 10 % to 5 %
• Zero rating of imported industrial raw materials
• Removal of duties on imported lumber
• Removal of VAT on irrigation pumps
• Removal of duty and VAT on imported goods for fishing nets and fishing ropes
• Removal of taxes on musical instruments
• Removal of GCNet processing fees on currency importation
Guidelines For Tax Exemption Refunds
The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to inform the general public that further to government policy to require prior payment of import duties and taxes, and to refund payments to applicants who qualify for exemptions from the payment of those import duties and taxes, the following guidelines are hereby published:
i. All applications for such refunds shall be filed with the Commissioner-General of the Ghana Revenue Authority at GRA Head Office 3rd floor Room 303.
ii. All applicants are also to indicate their telephone numbers (preferably mobile phone numbers) and emails clearly on their applications for refund
iii. All such applications shall state the justification for the application and be accompanied by adequate supporting documentation, including those that show proof of payment of the related duties and taxes for which refunds are being applied for.
For the avoidance of doubt, the under-listed documents must be attached to the application:
• The basis for the exemption (i.e. by which law, by which agreement, or by which authorization, etc.)
• Recommendation from sector Ministry, Agency or Institution;
• Import Declaration Form (IDF)/Electronic Ministries Departments and Agencies (eMDA) printout;
• Bank receipts / Evidence of Payment;
• Commercial invoices;
• Packing List;
• Customs Validated Declaration;
• Customs Classification and Valuation Report (CCVR);
• Waybill;
• Bills of lading, Airway bills/Bonded Warehouse Form (Form C26);
• Tax Clearance Certificate, issued by the relevant office of the Ghana Revenue Authority stating the specific purpose for its issue (i.e. "To obtain exemption refund" );
• Tax Identification Number;
• Master list of items to procure/import, as approved by Parliament, where applicable; and
• Any other supporting documents.
iv. The Commissioner-General may require applicants for such refunds to provide additional information as is reasonably necessary in support of the application.
v. Applicants for such refunds upon the submission of all supporting documents shall be given a receipt that shall state:
a. the date and time at which the application was submitted; and
b. the supporting documents that were submitted with it.
vi. Once an application, together with all supporting documentation and information are submitted, the applicable refund shall be effected within thirty (30) days.
vii. Applicants whose refunds are unduly delayed may petition the Minister for Finance stating the grounds for the petition and the specific remedies being sought.
viii. The Minister for Finance shall decide on the petition and communicate the decision to the petitioner within fifteen (15) days upon the receipt of the petition.
ix. All enquiries about such refunds may be made on the following phone lines
0302 957272 / 0302 685085 /
0244602207.
There is custom duty exemption for agricultural and industrial plant, machinery and equipment imported for investment purposes as contained in chapters 82, 84, 85, and 92 of the Customs Harmonized Commodity and Tariff Code. However, with the exception of goods imported specifically for the Educational, Health and Agricultural sectors, all import duty-exempted goods attract the relevant processing and/or other related fees or levies ranging between 0.5% and 1.0%.
Import duty
Import duty is imposed on vehicles depending on the type of vehicle. All motor vehicleswith cylinder capacity not exceeding 1900 attracts an import duty rate of 5%. Motor vehicles of cylinder capacity exceeding 1900 but not exceeding 3000 attract an import duty of 10%. Other vehicles of cylinder capacity exceeding 3000 and those designed for traveling on snow, golf cars and similar vehicles attract an import duty of 20%.
Commercial vehicles
Commercial vehicles for the transport of goods such as trucks, tippers and lorries attract a duty of 5%.
Commercial buses
Commercial buses with seating capacity of above 30 passengers, workshop vans, breakdown vehicles, mobile showrooms, ambulances, hearse and motor bikes are exempted from the payment of import duty.
Type of vehicles
All the type of vehicles referred above attracts a Value Added Tax (VAT) rate of 12.5%, except ambulances, which are VAT-exempt.
Exemptions
Exemptions may be granted from payment of customs import duty and other related charges for any special equipment that is not zero-rated upon application to the GIPC.
Source: Customs, Excise & Preventive Services
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