Any person may import goods into Ghana for commercial purposes. All imports must undergo pre-shipment inspection in the country of consignment after which a Clean Report of Findings must issued by an inspector appointed by the Minister. The Minister may exempt specified goods from the requirement of pre-shipment inspection.
Import Documentation
Imports must be accompanied with an Import Declaration Form. The importer must also complete a designated Customs Entry form and present a bill of lading from the foreign exporter, a commercial invoice, an Import Declaration Form (IDF), Bank of Ghana form (A1) and Pre-shipment Inspection (PSI) Certificate. Other documents required are income tax certificate, Shipper's Notification Form and a packing list.
Prohibited Imports
The following goods are prohibited for importation into Ghana: certain drugs (Phenylbutazone, Zomiperac sodium, Oxyphenbutazone, Methaqualone, Amidopyrine derivatives, Secobarbitone, Oxyquinollne derivatives, Mercury-based soaps); animals and carcasses infected with disease and/or parts thereof; beads composed of inflammable celluloid or other similar substances; raw coffee, imported overland or by inland waterways; food declared by a Health Officer as unfit for human consumption; knuckle dusters and life preservers; literature (books, newspaper & printed matter) which are defamatory, scandalous or demoralizing; base or counterfeit coin & notes of any country; coins not being of the established standard in weight and fineness; obscene articles (prints, paintings, photographs, books, cards, lithographies or other engravings) or any other obscene article; knives such as flick knives and paper knives which in the opinion of the Inspector of Police are considered dangerous weapons; counterfeit products; toxic wastes; second hand / used (handkerchiefs, mens', womens' and childrens' underpants, mattresses, and sanitary ware); meat with fat content by weight higher than the percentages listed in brackets for Beef (25%), Pork (42%), Mutton (35%); turkey if the oil glands have not been removed; condensed or evaporated milk with less than 8% milk fat by weight, or dried milk/milk powder below 26% milk fat by weight with the exception of skim milk imported in containers clearly marked to distinguish them from containers of full cream milk; pharmaceuticals.
Tariffs and Import Taxes
Ghana is currently using the Harmonized Commodity Coding System (HS) in classifying goods. Taxes assessed on the basis of weight, value or volume are subject to change annually. Goods entering the country may be subject to import duties, sales tax, special duties, and import excise duty.
Aside from a few items which are exempt from the payment of customs duties, all imports are subject to import duty and sales tax. Generally, the import rates imposed on various goods for the current year are as follows: agricultural and educational materials - zero duty; other raw materials and capital goods - 10 % ad valorem; and all other goods - 25 % ad valorem. Concessionary duty rates are available for prescribed categories of manufactured goods while 16 categories of manufactured products attract a heavier customs duty as the government of Ghana seeks to protect certain domestic industries.
Labeling and Marking
Under Ghanaian law, imports must have markings identifying in English the type of product being imported, the country of origin, the ingredients or components, and the expiration date, if any. | 
