1. What is Vehicle Duty?

Vehicle duty is a tax imposed by the Ghana Revenue Authority (GRA) on imported used motor vehicles. The duty amount depends on the vehicle's value and the applicable duty rate.

2. How Duty is Calculated

The duty calculation follows this simple formula:

Where:

• \( Value \) — The assessed value of the vehicle (in GHS)
• \( Rate \) — The applicable duty rate percentage

Explanation: The duty is calculated as a percentage of the vehicle's value. Different vehicle types and ages may have different duty rates.

3. Importance of Duty Calculation

Details: Accurate duty calculation helps importers budget properly and ensures compliance with GRA regulations. Underpayment may lead to penalties while overpayment means unnecessary costs.

4. Using the Calculator

Tips: Enter the vehicle value in Ghana Cedis (GHS) and the applicable duty rate percentage. Both values must be positive numbers.

5. Frequently Asked Questions (FAQ)

Q1: How is vehicle value determined?
A: GRA assesses value based on age, make, model, condition, and current market prices. It may differ from purchase price.

Q2: Are duty rates the same for all vehicles?
A: No, rates vary by vehicle type (cars, trucks, buses), engine size, and age. Check with GRA for current rates.

Q3: When is duty payable?
A: Duty is payable upon vehicle importation before customs clearance.

Q4: Are there other charges besides duty?
A: Yes, there may be additional taxes like VAT, NHIL, and ECOWAS levy depending on the vehicle.

Q5: Can I dispute the assessed value?
A: Yes, you can provide evidence (invoices, valuation reports) to support your claim for a different value.