GRA explains why similar imported vehicles may attract different import duties

The Customs Division of the Ghana Revenue Authority (GRA) has clarified that imported vehicles of the same make, model and year of manufacture do not necessarily attract the same import duties, as customs valuations are based on a range of specifications and factory-installed features.

According to the Customs Division, vehicle valuation goes beyond the make and model to include factors such as trim level, engine specifications, accessories, age and other unique characteristics.

Speaking at a media forum organised by the Ghana Ports and Harbours Authority (GPHA), Senior Revenue Officer at the Customs Technical Services Bureau’s Vehicle Valuation Unit, Michel Adu Manu, said many importers mistakenly assume that identical vehicles should be charged the same import duties.

He explained that while two vehicles may have the same make, model and year of manufacture, differences in trim levels and factory-installed features can significantly affect their customs value.

“You can bring in the same Toyota Corolla 2017, but there is what we call the ‘trim level’ or special feature,” he said.

Mr. Manu noted that if two vehicles have the same trim level, age and specifications, they will receive the same customs valuation and attract similar import duties.

However, where there are differences in specifications, the customs value and the corresponding duties will also vary.

He said premium features such as leather seats, upgraded interior finishes and other factory-installed accessories increase a vehicle’s value. Even differences in paint finish, he added, can influence the assessed value because they form part of the vehicle’s original specifications.

Also speaking at the forum, Senior Revenue Officer at the Customs Technical Services Bureau’s Vehicle Valuation Unit, David Agyakwa Mensah, explained that the Customs Division does not use auction prices to determine the value of imported vehicles.

According to him, auction prices can vary widely depending on market conditions, making them an unreliable basis for assessing import duties.

“We have standardised the way we assess these vehicles so that there will be fairness in the system,” he said.

Mr. Mensah added that every imported vehicle—including those received as gifts—is subject to the same valuation process to ensure fairness, consistency and transparency in the assessment of import duties.

The Customs Division encouraged prospective vehicle importers to familiarise themselves with Ghana’s vehicle valuation system so they can better understand how customs values are determined and why similar-looking vehicles may attract different import duties.