NDL Ghana
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Tema Port customs duty explained: how GRA calculates what you pay

Updated 24 July 20269 min readTema Port, GRA & clearing
Customs clearing paperwork and containers at Tema Port, Ghana

Duty is the part of importing that most people never see coming. It is not a percentage of your freight bill — it is calculated on the value of the goods themselves, plus freight and insurance, and then several separate levies are stacked on top.

Here is how the arithmetic actually works at Tema, and what you can control.

The customs value comes first (CIF)

Ghana Revenue Authority assesses duty on the CIF value: the Cost of the goods, plus Insurance, plus Freight to Ghana. Your supplier invoice sets the cost; the ocean or air freight is added; insurance is added or imputed.

This is why a cheap freight rate slightly reduces duty too — and why under-declaring the invoice is a false economy: ICUMS holds reference values for most commodities and a challenged declaration means inspection, delay and penalties.

The taxes stacked on a Ghana import

Two consignments with the same freight cost can attract very different duty, purely because of their HS classification. Getting the code right is the single highest-leverage thing a clearing agent does for you.

ChargeTypical basisNotes
Import duty0–35% of CIFDepends on the HS code of the commodity
VAT15% of duty-inclusive valueStandard rate; some items exempt
NHIL2.5%National Health Insurance Levy
GETFund levy2.5%Education fund levy
COVID-19 health levy1%Where still applicable
ECOWAS levy0.5% of CIFRegional levy
Inspection / network chargesFixed + %ICUMS processing and scanning

Documents ICUMS will ask for

Missing a permit is the most common cause of a container sitting at Tema. Tell us the commodity before you buy and we will tell you which permit you need.

  • Commercial invoice with realistic unit values and a clear description.
  • Packing list matching the invoice line for line.
  • Bill of Lading (sea) or Air Waybill (air).
  • Importer TIN and, for a business, certificate of incorporation.
  • Permits where the commodity requires them — FDA for food, drugs and cosmetics; Standards Authority for electricals; EPA for chemicals.

Demurrage and rent: the avoidable cost

Shipping lines allow a limited number of free days after discharge. After that, demurrage accrues on the container and rent on the terminal space, daily. Clearing is a race with a clock.

NDL starts the declaration before the vessel berths, using documents collected at intake, so clearance runs in parallel with the voyage rather than after it.

How to reduce duty legally

  • Classify correctly — many goods sit in lower bands than importers assume.
  • Buy on FOB terms so freight is transparent and not inflated inside the invoice.
  • Consolidate so fixed per-consignment charges are shared across more cargo.
  • Keep documentation consistent; disputes cost more than duty.

Frequently asked questions

How is import duty calculated in Ghana?

GRA applies a duty rate set by your goods' HS code to the CIF value (cost of goods + insurance + freight). VAT, NHIL, GETFund, the ECOWAS levy and processing charges are then applied on top, so the effective total is materially higher than the headline duty rate.

Can NDL Cargo clear my goods at Tema Port?

Yes — customs clearing is in-house, not subcontracted. We prepare the ICUMS declaration, handle inspection and pay duty on your behalf where agreed, then move the cargo to your delivery address.

What happens if my goods need an FDA or Standards Authority permit?

The declaration cannot be completed without it, and the cargo accrues demurrage while you apply. We flag permit-controlled commodities at intake so the paperwork starts early.

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