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Ghana import clearance guide: the ICUMS system, duties and taxes, and FDA and GSA requirements
Ghana import clearance goes through ICUMS. Required documents, duties and levies, the changes under the new 2026 VAT law, and FDA and GSA inspection requirements.
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Imports into Ghana are declared by a clearing agent on ICUMS, with the bill of lading, commercial invoice, packing list, import declaration form and importer's tax ID. Charges are based on CIF and include duty and several levies; from 2026 VAT is 15% and the COVID-19 Health Recovery Levy is abolished. Food, drugs and similar need an FDA permit, and some goods undergo destination inspection by the GSA.
Information updated: 2026-10-03
Required documents
- Bill of lading or air waybill
- Commercial invoice, packing list
- Import Declaration Form (IDF)
- Importer's tax ID (TIN) or Ghana Card number
- FDA-regulated products: FDA import permit (applied for through ICUMS)
What makes up the charges
| Item | Base | Rate |
|---|---|---|
| Import duty | CIF | 0% to 35% (ECOWAS CET) |
| ECOWAS Levy | CIF | 0.5% |
| AU Levy | CIF | 0.2% |
| EXIM Levy | CIF | 0.75% |
| VAT | CIF + duty | 15% (from January 2026) |
| National Health Insurance Levy (NHIL) | CIF + duty | 2.5% |
| GETFund Levy | CIF + duty | 2.5% |
Points to note
- FDA-regulated products must be registered first, with an electronic permit applied for before import.
- The GSA carries out destination inspection on some high-risk goods.
- Customs converts at the official exchange rate, which is adjusted regularly.