クイックファクト
免税閾値
$50
$50以下の荷物, 免税
消費税
15%
CIF value + duty. Additional levies: NHIL 2.5%, GETFund Levy 2.5%, COVID-19 Health Recovery Levy 1%. Effective combined rate approximately 21%.
通関所要時間
3-7 日
標準的な処理時間
カテゴリー別関税率
| カテゴリー | 関税率 | HS章 |
|---|---|---|
| Electronics | 10-20% ECOWAS CET (smartphones 10%, laptops 10%, TVs 20%) | HS 85 |
| Clothing | 20% ECOWAS CET (finished garments 20%) | HS 61-62 |
| Footwear | 20% ECOWAS CET (all footwear 20%) | HS 64 |
| Food products | 0-20% (rice 10%, sugar 20%, fish 10%, meat 20%) | HS 01-24 |
| Machinery | 0-5% (industrial machinery 0%, agricultural 0%) | HS 84 |
| Cosmetics | 20% (perfumes 20%, soap 10%) | HS 33 |
| Books | 0% | HS 49 |
| Toys | 10-20% (basic toys 10%, electronic toys 20%) | HS 95 |
表示されている税率は標準的な商品の場合です。正確な税率は商品のHSコードによって異なります。
関税計算機
免税基準以下, 関税なし!: $50 USD
通関手続き
Ghana Revenue Authority (GRA) Customs Division uses ICUMS (Integrated Customs Management System) since 2020, replacing older GCNet/CUSDEC systems. ECOWAS Common External Tariff applies (5 bands: 0%, 5%, 10%, 20%, 35%). Tema port is the main entry point, new MPS Terminal 3 expanding capacity. Kotoka International Airport for air cargo. Pre-arrival processing available. Tax Identification Number (TIN) mandatory.
実際に想定される内容
Improving with ICUMS but still challenging. Tema port congestion causes delays, though MPS Terminal 3 is expanding capacity. Benchmark (reference) values sometimes override declared values, leading to higher duties than expected. Use licensed customs broker. Express couriers (DHL, FedEx, UPS) operate reliably. Kotoka Airport customs reasonably efficient for air freight.
必要書類
商業送り状（コマーシャルインボイス）
品目の説明、数量、価格、送り主と受取人の情報
梱包明細書（パッキングリスト）
各荷物の内容物の詳細な説明
税関申告書（CN22/CN23）
郵便小包に必要
航空貨物運送状（AWB）
運送業者が出荷手続き時に発行
原産地証明書
関税軽減に必要な場合あり（FTA/特恵関税）
輸出入ライセンス
制限品目用（電子機器、医薬品、化学品）
輸入ライセンス要件
Import Declaration Form (IDF) required for all commercial imports. Ghana Standards Authority (GSA) conformity assessment for regulated products. FDA-Ghana approval for food, drugs, cosmetics, medical devices. DVLA for used vehicles (age restrictions apply). Import permits for arms, pharmaceuticals, chemicals.
原産地証明書
ECOWAS certificate for regional preferential trade. Ghana National Chamber of Commerce and Industry (GNCCI) issues certificates. AGOA certificate for US market duty-free access. AfCFTA Secretariat headquartered in Accra, Ghana is a key player in African free trade.
詳細を見る →禁止品・制限品
禁止品
- x麻薬および違法薬物
- x爆発物および可燃物
- x武器および弾薬
- x偽造品
- x偽造通貨および文書
制限品（許可が必要）
- !医薬品
- !食品および飲料
- !植物および種子
- !電子機器（リチウムバッテリー）
- !香水および化粧品（容量制限）
便利なリンク
関税・税金の見積もり
ガーナへの商品輸入時の推定費用：
| 商品価値 | 関税 | 消費税/付加価値税 | 合計費用 |
|---|---|---|---|
| $50 | $0 | $0 | 無料 |
| $100 | $10 | $17 | $27 |
| $200 | $30 | $35 | $65 |
| $500 | $90 | $89 | $179 |
| $1000 | $190 | $179 | $369 |
概算です。実際の関税は商品カテゴリとHSコードにより異なります。
ガーナへの人気ルート
よくある質問
What is the duty-free threshold for ガーナ?
The duty-free (de minimis) threshold for imports into ガーナ is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to ガーナ?
The VAT/tax rate on imports to ガーナ is 15%. VAT applies to: CIF value + duty. Additional levies: NHIL 2.5%, GETFund Levy 2.5%, COVID-19 Health Recovery Levy 1%. Effective combined rate approximately 21%.
How long does customs clearance take in ガーナ?
Typical customs clearance in ガーナ takes 3-7 days. Express shipments usually clear faster.
What documents are needed to import into ガーナ?
To import into ガーナ, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into ガーナ?
ガーナ prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.