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MSL Business SchoolImport levy at the point of entry
Ghana Special Import Levy
The current 2% CIF-value levy, its excluded tariff chapters, specific exempt goods and the 2025 extension through the 2028 year.
Published by MSL Business School.
MSL Business School — Import levy at the point of entry at a glance
Controlling answer
The current legal position in one view.
Act 861, as extended by Act 1125, imposes a 2% Special Import Levy on the CIF value of covered imported goods at the point of entry for the years through 2028. Petroleum products in specified headings, fertiliser in Chapter 31 and machinery and equipment in Chapters 84 and 85 are outside the 2% rate row, and the First Schedule separately exempts listed goods.
Import levy at the point of entry
Rate, base and collection point
The charge is imposed at the point of entry. CIF means the customs cost, insurance and freight value used by the Act. The levy is distinct from import duty, import VAT, NHIL, GETFund Levy and other applicable customs imposts.
If covered goods have a CIF value of GHS 100,000, the Special Import Levy is GHS 2,000 before considering any valid exemption or waiver.
Import levy at the point of entry
Goods outside the 2% Schedule row
| Category | Schedule treatment |
|---|---|
| Petroleum products | Excluded where listed under headings 27.09 and 27.10 of Chapter 27. |
| Fertiliser | Excluded where listed under Chapter 31. |
| Machinery and equipment | Excluded where listed under Chapters 84 and 85 of the Harmonised System and Customs Tariff Schedules, 2015. |
| Other imported goods | Potentially within the 2% rate, subject to the First Schedule and any valid exemption or waiver. |
Classification controls the answer: a commercial description such as “machine” or “petroleum item” is not enough. Apply the verified HS heading and tariff classification.
Import levy at the point of entry
First Schedule exempt goods
| Group | Examples expressly listed |
|---|---|
| Education and science | Educational, cultural or scientific materials; qualifying raw materials for local textbook and exercise-book printing. |
| Agriculture and fishing | Fishing gear; qualifying agricultural machinery, plant, apparatus and spares; specified agrochemicals, veterinary drugs and certified poultry-feed ingredients; approved COCOBOD jute bags and seals; cutlasses; outboard motors. |
| Health | Condoms; qualifying raw materials for local manufacture of HIV/AIDS drugs under Ministry of Health supervision. |
| Energy efficiency | Specified energy-saving lamps and bulbs. |
| Automotive manufacture | Kits imported by manufacturers or assemblers registered under the Ghana Automotive Manufacturing Development Programme. |
Use the exact First Schedule wording and tariff references. A similar good is not exempt merely because it resembles a listed item.
Import levy at the point of entry
Import-control workflow
- 01Confirm that the import falls within the statutory years, currently extended through 2028.
- 02Determine the customs CIF value.
- 03Verify the HS classification and test the excluded chapters or headings.
- 04Test the First Schedule and any separately authorised exemption or waiver.
- 05Calculate the levy and retain the classification, valuation and exemption evidence with the declaration.
Customs-entry-to-levy reconciliation
The levy follows the import declaration, tariff classification and applicable legal exclusion or exemption.
Match the importer, Customs declaration, consignment and accounting record.
Use the correct commodity code and goods description before testing the levy.
Reconcile the declared value and currency conversion to the levy base.
Apply the operative rate, exclusion or exemption to the exact goods and import procedure.
Connect any exemption approval or special regime to the declaration and beneficiary.
Match the ICUMS assessment, payment and release record to the import ledger.
Reconcile the levy with duty, VAT, other import charges and inventory cost.
Correct the levy position after a tariff, value, origin or exemption adjustment.
Frequently asked questions
Ghana Special Import Levy questions
What is Ghana's Special Import Levy rate?
The current Schedule rate is 2% of CIF value for covered goods.
How long does the levy apply?
Act 1125 extended the statutory years through 2028.
Are all imports charged at 2%?
No. The rate row excludes specified petroleum products, fertiliser and machinery and equipment chapters, while the First Schedule exempts additional listed goods.
Is the levy the same as import duty?
No. It is a separate customs impost and may apply alongside other duties and taxes.
Does every item in Chapters 84 and 85 pay the levy?
The Second Schedule excludes machinery and equipment listed under Chapters 84 and 85; correct tariff classification and the precise description remain essential.
MSL Business School legal reference map
Primary authority and official sources
- GRA Customs tariffs and leviesOpen GRA guidance →
- Special Import Levy (Amendment) Act, 2025 (Act 1125)Open enacted text →
- Special Import Levy Act, 2013 (Act 861)Open Parliament source →
- Ghana Customs and import duties guideOpen TaxLawGH guide →
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
MSL Business School publishes TaxLawGH to make Ghana's tax law easier to find, understand and apply.
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