Officials of the Ghana Revenue Authority (GRA) Customs Division have explained the process used to classify and value imported vehicles, stating that duty assessments are based on
The report indicates that officials of the Ghana Revenue Authority (GRA) Customs Division have explained the process used to classify and value imported vehicles, stating that duty assessments are based on internationally accepted customs procedures designed to ensure fairness and consistency.
It further notes that speaking on Joy FM’s Super Morning Show, 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, stated vehicle duty assessment follows two key stages — classification and valuation.
According to the officials, Customs first classifies a vehicle to determine the applicable tax rate before establishing its customs value for the calculation of duties and taxes.
Ms Ankrah explained that once an importer or declarant submits an application for duty assessment, Customs officers identify the vehicle using its unique Vehicle Identification Number (VIN), commonly referred to as the chassis number.
She stated the VIN is decoded to retrieve key technical information, including the vehicle’s fuel type, whether petrol, diesel, electric or hybrid, the year of manufacture, seating capacity and other specifications.
These details, she noted, enable Customs to assign the appropriate Harmonized System (HS) Code, which determines the tariff classification and corresponding import duty.
The officials explained that certain vehicle characteristics can significantly affect classification. For instance, buses are classified differently from passenger vehicles because of their seating capacity and intended purpose.
They emphasised that accurate VIN decoding is critical to ensuring every imported vehicle is placed under the correct tariff heading.
Once the classification process is completed, Customs proceeds to the valuation stage, where the customs value of the vehicle is determined before the applicable duties and taxes are calculated.
The officials stated classification and valuation are separate but complementary processes that help ensure transparency, consistency and compliance with international customs standards.
Their explanation comes amid heightened public interest in Ghana’s vehicle import duty regime, particularly following discussions on customs valuation methods and the application of the Home Delivery Value (HDV) system.
The GRA Customs Division maintained that the established procedures are intended to ensure that all imported vehicles are assessed fairly and in accordance with the law.
