ANNOUNCEMENT 03 Jul 2013

In July 2013, the government of Ghana announced a change in import duties.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising

SOURCE



Primary Source: Sepecial Import Levy Act, 2013
http://www.parliament.gh/publications/36/563

Secondary Source: Price Waterhouse Coopers
http://www.pwc.com/gh/en/assets/pdf/ghana-on-point-special-import-levy-bill-july-2013.pdf

Update: Budget speech of 2014
http://www.ey.com/GL/en/Services/Tax/International-Tax/Alert--Ghana-issues-2014-Budget


Inception date: 03 Jul 2013 | Removal date: 01 Jan 2015

Import tariff

On 3 July 2013, Ghana introduced a Special Import Levy on several product groups, namely:
 

  • Machinery and Equipment (HS code 84**-85**) - additional 1 per cent levy
  • Fertilizers (HS code 31**) - additional 1 per cent levy
  • Petroleum Products (HS code 2709 & 2710) - additional 2 per cent levy

 
The measure enters into force immediately. In the initial specification, the levies were scheduled to expire on 30 June 2015. However, the 2014 budget speech foresees a termination of the measure on 31 December 2014.

AFFECTED SECTORS

 
120 333 346 372 423 431 432 433 434 435 439 441 442 443 444 445 446 448 449 451 452 461 462 463 464 465 469 471 472 473 474 479 481 482
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AFFECTED PRODUCTS

 
270900 271012 271019 310210 310221 310230 310290 310310 310420 310490 310510 310520 310590 840212 840420 840510 840682 840721 840734 840820 840890 840991 840999 841013 841090 841199 841210 841221 841229 841280 841290 841311 841330 841370 841381 841391 841392 841440 841451 841459 841480 841490 841510 841590 841810 841829 841830 841850 841869 841920 841931 841981 841989 841990 842121 842123 842129 842131 842199 842230 842240 842290 842410 842481 842542 842611 842612 842619 842620 842641 842649 842699 842720 842790 842810 842833 842890 842911 842919 842920 842940 842951 842952 842959 843031 843041 843049 843050 843069 843110 843139 843142 843143 843149 843780 843840 843860 843880 844010 844110 844316 844319 844332 844339 844399 845011 845210 845229 845521 845530 845690 845931 846150 846190 846791 847130 847141 847149 847150 847160 847170 847180 847190 847290 847330 847340 847410 847420 847431 847480 847490 847710 847730 847780 847982 847989 847990 848110 848130 848140 848180 848190 848210 848280 848310 848340 848390 848420 848490 848790 850131 850153 850164 850211 850212 850213 850220 850423 850432 850433 850434 850440 850490 850610 850710 850720 850730 850760 850870 850940 851140 851150 851220 851310 851420 851521 851580 851640 851650 851679 851712 851761 851762 851770 851821 852190 852352 852550 852560 852691 852851 852871 852872 852910 853080 853400 853521 853529 853530 853540 853590 853610 853620 853649 853650 853669 853670 853690 853710 853720 853810 853931 854012 854140 854231 854232 854370 854390 854411 854420 854442 854449 854460 854470 854620 854690
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