Based on Ghana’s customs tax structure (as of early 2025), below is how import taxes and levies are normally applied to excavators. Rates may change; always check with the Ghana Revenue Authority (GRA) or a qualified clearing agent before shipping.
- Classification and Import Duty.
Excavators often fall under HS Code 8429.52 (self-propelled machinery with a 360° revolving superstructure).
Under the ECOWAS Common External Tariff (CET 2022-2026), many capital goods, including excavators, are duty-free (0%) if new or meet certain standards.
Some older or specialty excavators classified under HS 8429.59 may be subject to a 5% tariff; a customs broker can validate the specific heading.
- Statutory Levies and Taxes (on top of the CIF value)
Even with 0% duty, the following are usually levied on the Cost, Insurance, and Freight (CIF) value:
Levy / Tax RateApplication: NHIL (National Health Insurance Levy)2.5% for CIF + Import Duty.
GETFund Levy (Education): 2.5% on CIF + import duty.
COVID-19 Health Recovery Levy: 1% of CIF + import duty.
ECOWAS Trade Levy: 0.5% based on CIF value.
African Union (AU) Import Levy: 0.2% based on CIF value.
VAT (Value Added Tax): 12.5% on CIF, including import duty, NHIL, GETFund, COVID-19 fee, and any excise.
EDIF Levy (Export Development & Investment Fund): 0.5% if still active.Frequently on CIF value (check current status)
Other possible fees include a processing cost, an examination fee, and an Import Declaration Form (IDF) price paid through the Ghana Single Window (ICUMS).
- Example Calculation (CIF = $100,000)
Assuming zero import duty and only the confirmed taxes listed above (minus EDIF if suspended):
NHIL: 2.5% × $100,000 = $2,500
GETFund: 2.5% of $100,000 equals $2,500.
COVID-19 Levy: 1% x $100,000 = $1,000.
Subtotal for VAT base is $100,000 + $6,000 = $106,000.
VAT (12.5% × $106,000) = $13,250
ECOWAS Levy: 0.5% x $100,000 = $500.
AU Levy: 0.2% x $100,000 = $200.
Total tax and levies are approximately $2,500 + $2,500 + $1,000 + $13,250 + $500 + $200 = $19,950.
Effective total rate: around 20% of CIF.
- Used versus New Excavators
Used machinery is permitted, but may be subject to pre-shipment inspection (destination inspection) and possible environmental levy or penalty rate if over-aged. Frequently, used excavators are charged the same duty rates, but the customs value may be changed.
The law may impose a minimum value or a “10% value addition” on used items; consult your clearing agency.
- How to Obtain an Exact Figure
Run a simulation using the Ghana Customs ICUMS site (or a registered freight forwarder/agent) with the correct HS code and CIF value.
Contact a registered customs broker to consider current exchange rates and mid-year policy changes.
Disclaimer: This breakdown is based on the tax structure that applies until early 2025 and should only be used as a guideline. Import taxes are subject to change; please check the latest Ghana Revenue Authority directives or consult a professional representative before exporting.
