Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Ghana allows the following items to enter the country as document
shipments from Canada. (Note: Any item that is destined for resale
does qualify as a document.)
- Annual reports
- Bids and proposals
- Blueprints and drawings
- Cash letters
- Computer print-outs
- Credit cards
- Diplomas
- Examination papers
- Intercompany mail
- Negotiable bonds and drafts
- Passports
- Price lists
- Seismic data
- Sepia drawings
- Traveller's cheques
- Visa applications
Certain items, as shown in the table below, may enter Ghana as a
document shipment if they abide by the stated restriction.
| Document Type | Restriction |
|---|
| Forms | Providing they are blank |
| Photographs | A maximum of 2 and only if they are to be included in a business
report |
| Publications | Only if they are for use within a company and are not to be sold |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
A gift shipped to Ghana from Canada will incur duty and taxes
regardless of its value
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in Ghana
will be taxable and dutiable. There are no threshold values below
which no duty or taxes are incurred.
Shipments from Business-to-Business
A business in Canada cannot ship a gift to a business in Ghana without
duty and taxes being charged.
Shipments from Business-to-Individual
A gift shipment from a business in Canada to an individual in Ghana
will be liable to duty and taxes no matter its value.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
A parcel containing multiple gifts should have each gift wrapped and
labelled separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Personal Effects
Canadian citizens who have lived in Canada for a minimum of 12
continuous months may ship their personal effects to Ghana exempt from
duty and taxes.
The exemption applies to the individual and his or her family.
Moving Temporarily
Students
For students moving temporarily to Ghana, there is no information at
this time regarding the rules governing the shipment of their personal
effects.
Non-Students
Canadian citizens may ship their personal effects to Ghana exempt from
taxes and duty providing they have lived in Canada for at least 12
continuous months.
The exemption will cover the household and personal items of the
individual and his or her family.
Moving Permanently
Citizens of Ghana who are returning to the country to live permanently
may import their personal effects tax free if they have lived in
Canada for 12 or more continuous months.
Items that are entitled to a tax free entry to Ghana include:
- Household appliances
- Clothing and footwear
- Furniture and decorations
- Provisions of foodstuffs in quantities suitable to the household
size
- Tools and equipment required to practice a trade or profession
NOTE:
- Firearms and ammunition are not permitted in shipments of personal
effects.
- For Ghanians who die outside of Ghana, their personal effects may be
shipped to Ghana exempt from duty and taxes with the appropriate
paperwork.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://gra.gov.gh/customs/passengers-obligations-at-customs/
https://www.bcp.gov.gh/acc/registry/docs/CUSTOMS%20AND%20EXCISE%20(DUTIES%20AND%20OTHER%20TAXES)%20ACT,%201995%20(ACT%20502).pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
There is little information available at this time regarding the rules
governing shipments of foodstuffs to Ghana from Canada.
You May Ship
- Condensed and evaporated milk in clearly marked containers
Do Not Ship
- Honey
- Perishable foodstuffs
- Dried fruit
- Meat and meat by-products
- Coffee beans
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.canadapost-postescanada.ca/tools/pg/manual/PGIntDestDetails-e.asp?table=tblCountry&txtLetter=GH
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples are shipped to promote products and solicit sales.
Samples shipped to Ghana from Canada are exempt from duty charges
providing they are to be displayed only, and are not for sale.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.bcp.gov.gh/acc/registry/docs/CUSTOMS%20AND%20EXCISE%20(DUTIES%20AND%20OTHER%20TAXES)%20ACT,%201995%20(ACT%20502).pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material may be shipped to Ghana from Canada exempt from
duty. This includes equipment, goods, and exhibits destined for a
trade fair or similar event.
Advertising material may also include printed items such as:
- Posters
- Drawings
- Engravings and etchings
NOTE:
Any item that is sold or
transferred whilst in Ghana will incur full duty charges.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.bcp.gov.gh/acc/registry/docs/CUSTOMS%20AND%20EXCISE%20(DUTIES%20AND%20OTHER%20TAXES)%20ACT,%201995%20(ACT%20502).pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Equipment that has been shipped to Canada for repair may re-enter
Ghana duty-free providing the repairs were done under warranty for no
charge.
Items Under Warranty
If a piece of equipment is shipped to Canada for a warranty repair, it
may be returned to Ghana without incurring duty. The only condition is
that the repairs were done without charge.
Items No Longer Under Warranty
Items no longer under warranty that is shipped to Canada will incur
duty charges when it re-enters Ghana.
Sending Product for Repair to Ghana
There is no information at this time regarding equipment shipped to
Ghana from Canada for repair.
Returning Repaired Product to Ghana
When equipment is repaired in Canada at no charge and under warranty,
it will be exempt from duty upon returning to Ghana.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Ghana or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.bcp.gov.gh/acc/registry/docs/CUSTOMS%20AND%20EXCISE%20(DUTIES%20AND%20OTHER%20TAXES)%20ACT,%201995%20(ACT%20502).pdf
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Goods imported temporarily into Ghana from Canada will be exempt from
duty providing:
- The items are not prohibited from importation
- They are returned to Canada within 3 months of their entry; and
- A refundable deposit or security in the amount of the duty owed is
supplied
NOTE:
The time period may be
extended beyond the 3-month limit with the authorisation from the
appropriate officials if it can be shown that the goods are the legal
property of an individual who is on a temporary visit to Ghana.
ATA Carnets
At this time, Ghana does not accept ATA Carnets for temporary imports.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.wipo.int/edocs/lexdocs/laws/en/gh/gh007en.pdf
https://www.atacarnet.com/carnet-countries
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Shipments of sold goods to Ghana - whether for private use or to be
sold on the open market - will incur duty and taxes regardless of
their value. There are no threshold values below which a shipment is
duty or tax free.
Occasional Shipper
Even if you only occasionally ship sold goods to Ghana from Canada,
all shipments will incur duty and taxes regardless of their value.
Regular Shipper
If you regularly ship goods to be sold in Ghana, we recommend that you
consult a licenced Ghanaian shipping broker.
Sources:
https://www.bcp.gov.gh/acc/registry/docs/CUSTOMS%20AND%20EXCISE%20(DUTIES%20AND%20OTHER%20TAXES)%20ACT,%201995%20(ACT%20502).pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Kofi Annan
PMB CT 210
Cantonments, Accra
Ghana
Phone: +233 (0)302 718 200 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
Duty and taxes owed on imports to Ghana are calculated using the CIF
value of a shipment. The CIF value is calculated as the sum of the
customs value plus insurance costs plus freight charges.
By knowing the CIF value of a shipment, you will be able to predict the
duty and taxes owed by the recipient
Thresholds
Ghana does have a duty or tax threshold (or de minimis) for imports.
This means, regardless of a shipment's value, it will incur duty and
taxes.
| Currency | Ghanaian Cedi GH₵ or GHS |
| Duty Exemption (De minimis Value) | N/A |
| Duty Calculation Method | CIF |
| TAX (VAT) | 12.5% |
Tax Exemption
(De minimis Value) | N/A |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Excise Taxes
The following imported products incur excise taxes: alcoholic
beverages, tobacco products, bottled water, carbonated beverages, and
textiles. Details may be found by clicking
here.
Other Taxes
Imported goods will be charged two other taxes: National Health
Insurance Levy (NIHL) and a Ghana Education Trust Fund Levy (GETFL).
Each is a 2.5% tax.
- Candy35%
- Chocolate35%
- Spirits and Wines0% - 25%
- Tobacco175%
- Books0%
- Documents0%
- Video Games & Consoles20%
- Computers & Laptops5%
- Tablets5%
- Mobiles10%
- Cameras20%
- Accessories for Electronics5%
- Coats20%
- Beauty Products & Cosmetics20%
- Jewellery20%
- Shirts & Pants20%
- Home Appliances5% - 20%
- Toys20%
- Sports Equipment20%
Sources:
https://www.bcp.gov.gh/acc/registry/docs/CUSTOMS%20AND%20EXCISE%20(DUTIES%20AND%20OTHER%20TAXES)%20ACT,%201995%20(ACT%20502).pdf
https://ghanatrade.org/ghana-import-duty/
https://taxsummaries.pwc.com/ghana/corporate/other-taxes
https://www.macmap.org/
Questions
about Shipping to Ghana
Can I ship to Ghana?
Shipping to Ghana from Canada can take between 3-5 business days through
the fastest carriers available on the Secureship platform. More
economical services, such as Canada Post, can take up to 1-2
months to complete the delivery.
Find out
how fast the Secureship trusted carriers can get your shipment
delivered to Ghana by getting a quote now.
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