How to Import from China to Ghana in 2026: TIN or Ghana Card, Shippers' Authority, IDF, EasyPASS and the 20% VAT

TL;DR

• Register first: business registration, a TIN or your Ghana Card number, a tax clearance certificate, and since 2026 registration with the Ghana Shippers’ Authority before clearing cargo in ICUMS.
• An Import Declaration Form (IDF) is raised in ICUMS. Banks use it to send foreign currency for imports, and a 2026 budget measure adds a mandatory TIN and deadlines to “retire” each IDF.
• Many product groups need an EasyPASS certificate of conformity issued in China before shipment, mandatory from 1 July 2026. Food, cosmetics and medicines need FDA registration.
• VAT, NHIL and GETFund add up to 20% since 1 January 2026. With 20% duty and import levies, total taxes reach about 48% of CIF value.
• Clearance takes about 14 days on average. Rules as checked on 6 October 2026.

Step 1. Register as an importer

trade.gov lists the basics: a registered business, a TIN and a tax clearance certificate in the importer’s name. Since 1 April 2021 the Ghana Card number replaces the TIN for individuals, and ICUMS accepts it on customs documents; companies keep their company TIN.

New in 2026: under the Ghana Shippers’ Authority Act 2024, every importer and exporter must register with the Shippers’ Authority before clearing cargo in ICUMS. The Authority began a nationwide awareness campaign in August 2026.

Step 2. The Import Declaration Form

The IDF is raised through ICUMS by the Ministry of Trade. Banks rely on it to transfer foreign currency for imports. An audit behind the 2026 budget found about USD 33 billion transferred abroad against IDFs without matching imports, and the mid-2026 budget review proposes a mandatory TIN on every IDF, deadlines of 90 days for goods and 120 days for equipment to retire it, and no new IDF while an old one is open.

Step 3. Product rules before shipment

EasyPASS has its own fees, routes and an unresolved debate with traders; we cover it in Ghana EasyPASS and Publican AI in 2026.

The Ghana Revenue Authority also issues binding advance rulings on HS classification and origin before shipment, which is worth using for a new product line.

Step 4. Duty, levies and VAT

Ghana has no trade agreement with China. Duty follows the ECOWAS tariff: 0% for social goods, 5% for raw materials and capital goods, 10% for intermediate goods, 20% for consumer goods and 35% for protected goods.

Sources disagree on two small items: GTAI gives the EDIF levy as 0.5% and the ICUMS fee as 0.4% of FOB, while other sources give 0.75% for each. Our calculation with around 3.5% of levies: consumer goods with 20% duty pay about 48% of CIF value, goods at 10% about 37%, and goods at 5% about 31%.

VAT is only recoverable for VAT-registered businesses. The registration threshold for traders rose from GHS 200,000 to GHS 750,000 a year, and the 3% flat rate for retailers was abolished. Importers not registered for VAT pay a 20% VAT advance on customs value.

Step 5. Clearance and timing

A licensed customs agent files the bill of entry in ICUMS. Customs checks the documents and issues the assessment, which the agent can accept or contest. trade.gov, citing the World Bank B-READY 2024 survey, puts average border clearance at 14 days and compliance costs at about 23% of the value of the goods, with 60% to 80% of imports physically inspected.

Tema is the main container port. In August 2026 the port authority acknowledged heavy landside congestion from a jump in imports and asked importers to collect cargo faster. Sea transit from South China to Tema is about five to seven weeks on forwarders’ published schedules; air to Accra about two weeks on our current service.

Mistakes to avoid

1. Shipping an EasyPASS product without a certificate. Inspection in Ghana does not replace it.
2. Undervaluing. Since 12 March 2026 every declaration passes through Publican AI, which flags values below world averages.
3. Forgetting the Shippers’ Authority registration. Without it the cargo cannot be cleared in ICUMS.

How Cargix handles Ghana

We receive goods at our warehouses in Guangzhou and Yiwu, check them, consolidate and ship by sea to Accra and Kumasi or by air to Accra. Clearance in Ghana is done by our licensed partner, and each quote states what is included: duties and taxes, and delivery or pickup. Details are on our China to Ghana page.