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GOODS ACROSS BORDERS

GH / GHA

GhanaGhana

VERIFIED ยท 2026-07-01
CODEGH
ISO3GHA
REGIONAFRICA
VAT15%
CURRENCYGHS
DE MINIMISN/A
CASH THRESHOLDUS$10000

Overview

Ghana's customs administration is the Ghana Revenue Authority (GRA) Customs Division, a federal agency. Operations run at Accra Kotoka International Airport (ACC), Kumasi (KMS), Tamale (TML) international airports; the Atlantic ports of Tema (the country's principal container gateway) and Takoradi; and land border crossings with Cรดte d'Ivoire (Elubo), Burkina Faso (Paga, Hamile), and Togo (Aflao).

Arriving travellers complete the GRA customs declaration. The personal allowance is goods up to USD 500 per adult, plus 1 litre of alcohol and 200 cigarettes. Foreign nationals from most countries can obtain the Ghana eVisa or visa-on-arrival.

For commercial imports, GRA Customs operates GCMS (Ghana Customs Management System) integrated with the UNIPASS/ICUMS single-window platform (operationalised in 2020 replacing the earlier Ghana Community Network / GCNet). Importers register with GRA and file electronic declarations.

Ghana's import-duty structure applies MFN per the ECOWAS Common External Tariff (5% baseline, 20% peak for the standard 5-band schedule; higher rates on protected sectors), VAT at 15% at import plus additional 2.5% National Health Insurance Levy, 2.5% Ghana Education Trust Fund, and 1% COVID-19 Health Levy (effective ~21% combined), plus additional charges.

Tariff policy: Ghana is party to ECOWAS Trade Liberalisation Scheme, AfCFTA (Ghana hosts the AfCFTA Secretariat in Accra), EU-ECOWAS Interim EPA, UK-Ghana Trade Agreement (post-Brexit continuation), and AGOA (African Growth and Opportunity Act) unilateral preferential access to the US.

Some product categories require additional clearance. The Food and Drugs Authority (FDA) of Ghana regulates pharmaceuticals, food, cosmetics, and medical devices. The Ghana Standards Authority (GSA) administers conformity assessment. CITES permits are issued by the Wildlife Division.

Ghana's export economy is dominated by gold (Africa's largest producer), cocoa, oil and gas, and increasingly manufactured goods under AGOA and AfCFTA preferences.

Currency declarations are required above USD 10,000 equivalent on entry or exit. Ghanaian residents face foreign-exchange controls managed by the Bank of Ghana.

Some categories are enforced: cultural artifacts (ashanti gold, kente, and other cultural property), CITES products, drugs and narcotics (Ghana is a West African trans-Atlantic drug-transit country).

Postal-import handling is via Ghana Post. Above the de minimis, VAT and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted; controlled drugs require FDA advance authorisation.

Recent regulatory changes include the operationalisation of AfCFTA with Ghana as the host country of the Secretariat, the continued modernisation of GCMS/ICUMS for AEO traders, the UNIPASS single-window rollout replacing GCNet, and continuing EU-ECOWAS EPA ratification progress.

For authoritative current rules, travellers and importers should consult gra.gov.gh and www.evisa.gov.gh.

Customs authority

Ghana Revenue Authority โ€” Customs DivisionOfficial site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol1L
Cigarettes200
Personal goods valueUS$1500
Travelers aged 18+ may bring 1 L of spirits + 1 L wine + 200 cigarettes / 50 cigars duty-free. Personal goods up to USD 1,500.

De minimis import threshold

USD EQUIVALENT

N/A

LOCAL CURRENCY

Commercial parcels assessed at value

AS OF

2023-01-01

Ghana applies customs duty (0-20%) + 12.5% VAT + 2.5% NHIL + 1% COVID levy + 1% GETFund on imports. ECOWAS preferential treatment for member-state-origin goods.

Cash declaration

THRESHOLD (USD)

US$10000

LOCAL AMOUNT

USD

Arrival formalities

CURRENCY

GHS โ€” Ghanaian cedi

DECLARATION FORM

Ghana Customs C18 declaration

PRE-ARRIVAL SYSTEMS

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • GCMS Ghana Customs declaration
  • FDA Ghana registration (food / pharma)

Restricted categories

  • RESTRICTEDFirearms (police permit)
  • RESTRICTEDPharmaceuticals (FDA permit)
  • RESTRICTEDPets (Veterinary Services Directorate)

Prohibited categories

  • PROHIBITEDNarcotics
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDPornographic material

Special notes

  • ECOWAS member; intra-bloc preferential trade.
  • AfCFTA founder; phased tariff elimination from 2021.
  • Currency: cedi (GHS), inflation has been a persistent issue.

Import documentation

  • โ€”Customs declaration form
  • โ€”FDA permit for medications

Posting restrictions

Ghana Post and GRA Customs handle inbound parcels at Kotoka (ACC). Commercial-value parcels attract customs duty + 12.5% VAT + 2.5% NHIL + 1% COVID levy + 1% GETFund. ECOWAS preferential treatment for member-state origin. AfCFTA founder. Prohibited mail: narcotics, counterfeit goods, pornographic material. Pharmaceutical mail requires FDA Ghana permit.

Top documented rules

10 of 20

Active Free Trade Agreements

Airports

  • ACCKotoka International Airport (Accra)

Land borders

Leaving Ghana

Cocoa (major), gold, oil. Cultural property requires Ghana Museums and Monuments Board permit.

PROHIBITED EXPORT

  • Asante royal regalia
  • Pre-colonial artifacts without permit

RESTRICTED EXPORT

  • Cultural property

Regulatory timeline

  • AfCFTA tariff-elimination phase begins; Ghana hosts the AfCFTA Secretariat in Accra. au-afcfta.org

Known scams

  • Fake customs-duty SMS scams demanding payment via mobile money for arriving parcels. Verify on Ghana Post or the courier's official portal before paying. gra.gov.gh

DECLARATION FORM LANGUAGES

en

Top item rules for Ghana

Source: rules indexed for Ghana. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Ghana duty-free?

Travellers arriving in Ghana may bring 1 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Travelers aged 18+ may bring 1 L of spirits + 1 L wine + 200 cigarettes / 50 cigars duty-free. Personal goods up to USD 1,500.

How many cigarettes can I bring into Ghana?

200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Ghana?

Yes. Cash and equivalent bearer instruments above USD 10000 (USD) must be declared on arrival.

What is Ghana's de minimis import threshold?

Commercial parcels assessed at value. Ghana applies customs duty (0-20%) + 12.5% VAT + 2.5% NHIL + 1% COVID levy + 1% GETFund on imports. ECOWAS preferential treatment for member-state-origin goods.

Is VAT or GST charged on imports into Ghana?

VAT 15% plus 2.5% National Health Insurance Levy + 2.5% Ghana Education Trust Fund + 1% COVID-19 Health Levy = effective ~21% combined. Applied to imports plus customs duty per ECOWAS Common External Tariff.

Can I bring prescription medication into Ghana?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Ghana Revenue Authority โ€” Customs Division for your specific medicine.

Can I send gifts by post to Ghana?

Gifts are accepted by post but are still subject to Ghana's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ€” undervaluation is treated as fraud.

What documents do I need to import commercially into Ghana?

A customs declaration filed with Ghana Revenue Authority โ€” Customs Division, a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Ghana's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Ghana?

Narcotics; Counterfeit goods; Pornographic material. See the full prohibited list on this page.

What items are restricted into Ghana?

Firearms (police permit); Pharmaceuticals (FDA permit); Pets (Veterinary Services Directorate). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Ghana?

Use the red channel at the airport. Most ports of entry into Ghana accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Ghana?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Ghana Revenue Authority โ€” Customs Division's agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Ghana?

Vape rules are changing fast worldwide; Ghana may have specific restrictions, age limits, or outright bans. Verify on the current Ghana Revenue Authority โ€” Customs Division guidance before travel โ€” bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Ghana?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Ghana's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Ghana's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Ghana.

How long does customs clearance take in Ghana?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Ghana customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ€” they handle clearance on your behalf. If you need to deal directly with the authority, contact Ghana Revenue Authority โ€” Customs Division via the contact route on their official site.

What are common customs scams to watch for in Ghana?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against Ghana Revenue Authority โ€” Customs Division before acting on any answer. Customs rules change frequently.

More for Ghana

Top inbound origins

Countries whose travelers most often arrive at Ghana.

VERIFIED ยท 2026-07-01

Other countries in Africa

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog