Import Prohibitions and Restrictions; Customs Tariffs and Levies
What the exam tests
This domain tests the difference between absolute prohibitions and conditional restrictions, the permit regime, and the calculation of import duty and statutory levies on the CIF value.
Prohibited versus restricted
Prohibited goods cannot be imported at all: narcotic drugs, obscene material, counterfeit currency, hazardous waste and certain wildlife products are standard examples. Restricted goods are allowed only with a permit or licence: pharmaceuticals and food need FDA approval, plants and animals need phytosanitary or veterinary clearance, telecommunications equipment needs type approval, and firearms need police authorization. A restricted item without its permit is treated as non-compliant and may be detained, re-exported or seized.
Tariff and levy stack
Import duty follows the ECOWAS CET, with main bands of 0%, 5%, 10%, 20% and 35%. On top of duty, Ghana applies statutory levies that commonly include the ECOWAS Community Levy at 0.5%, the African Union import levy at 0.2%, the EXIM levy at 0.75%, NHIL at 2.5%, GETFund at 2.5%, the COVID-19 Health Recovery Levy at 1%, and VAT at 15%. Because some levies are computed on value plus earlier charges, the combined effective VAT-type burden is often quoted at around 21.9%. Rates change, so the current schedule must be checked.
Worked example
CIF is USD 10,000 and the CET rate is 20%, so duty is USD 2,000. Using simplified figures: ECOWAS levy USD 50, AU levy USD 20, EXIM USD 75, NHIL USD 250, GETFund USD 250 and COVID levy USD 100. The subtotal before VAT is USD 12,745, and VAT at 15% is about USD 1,912. Total charges are about USD 4,657. The exact ICUMS computation follows the statutory order and any exemptions.
Traps that cost marks
Treating a restricted good as prohibited, or vice versa; forgetting a permit because Customs release was granted; applying duty to FOB; omitting levies; and assuming an exemption applies without an official approval.
Key points
- Prohibited goods are banned; restricted goods need permits.
- Import duty follows the ECOWAS CET bands.
- Statutory levies stack on CIF and duty in a prescribed order.
- A permit is separate from Customs assessment and release.
- Exemptions must be legally established, not assumed.