Most importers think DVLA collects duty. It doesn't. The Ghana Revenue Authority (GRA) Customs Division assesses and collects duty at Tema port. DVLA only handles registration and number plates afterwards. Knowing the difference saves a lot of confusion.
The inputs that matter
- CIF value (Cost, Insurance, Freight) — usually GRA's valuation, not your invoice
- Engine size (cc) — bigger engines pay more
- Vehicle age at the time of import
- Vehicle category (saloon, SUV, pickup, commercial)
The headline rates
Customs duty is typically 5–20% of CIF depending on the vehicle category, plus VAT (~15%), NHIL/GETFund levies (~5%), and processing fees. There's also an Examination Fee, ECOWAS Levy, and AU Levy — small individually, meaningful together.
Over-age penalty
Vehicles older than 10 years attract additional penalties; cars over 15 years older still. This is why most importers target vehicles 1–9 years old.
The honest way to estimate
Multiply the auction hammer price by 1.9–2.2 for typical sedans and small SUVs to get a working landed-cost estimate. For 3.0L+ luxury, use 2.4–2.8. Then ask us for an exact quote before you commit.
Frequently asked
Why is GRA's valuation higher than my invoice?
GRA uses standardized valuation tables for each make and model rather than relying on auction prices, which can fluctuate.
