The Ghana Revenue Authority (GRA) Customs Division has explained the process used to classify and value imported vehicles before determining the duties and taxes payable by importers.
The explanation comes amid growing public interest in Ghana’s vehicle import duty system, particularly discussions around customs valuation methods and the application of the Home Delivery Value (HDV) system.
Principal Revenue Officer at the Safe Bond Car Terminal in Tema, Emelia Ewenam Ankrah, and Senior Revenue Officer at the Technical Services Bureau, Daniel Kwame Ntem, said vehicle duty assessment involves two major stages – classification and valuation.
Ms. Ankrah explained that after an importer submits an application for duty assessment, Customs officers begin by identifying the vehicle using its Vehicle Identification Number (VIN), also known as the chassis number.
She said the VIN is decoded to obtain important details about the vehicle, including its fuel type, year of manufacture, seating capacity and other technical specifications.
“The VIN gives us the necessary information about the vehicle. From there, we can determine the appropriate classification and apply the correct tariff,” she explained.
According to the officials, the information obtained from the VIN helps Customs assign the appropriate Harmonised System (HS) Code, which determines the tariff category and the applicable import duty rate.
They noted that vehicle features such as seating capacity and intended use can affect classification, explaining that buses, for example, are treated differently from passenger vehicles because of their design and purpose.
The officials stressed that accurate classification is important because placing a vehicle under the wrong tariff heading could result in incorrect duty calculations.
After classification, Customs moves to the second stage, valuation, where the customs value of the vehicle is determined before taxes and duties are calculated.
The officers explained that valuation and classification are separate but connected processes aimed at ensuring that imported vehicles are assessed fairly and consistently in line with international customs procedures.
They maintained that the system is designed to promote transparency, prevent under-valuation and ensure compliance among importers.
The GRA Customs Division encouraged importers and clearing agents to provide accurate vehicle documents and information to support smooth assessment and avoid delays during the clearance process.
