The Customs Division of the Ghana Revenue Authority (GRA) has urged vehicle importers and prospective buyers to conduct proper checks and provide accurate vehicle details to avoid clearance delays, fraudulent transactions and unexpected customs liabilities.
The Authority said the chassis number remains the most critical identifier in the vehicle importation process and should be used by buyers to confirm a vehicle’s customs status before completing purchases.
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, David Agyakwa Mensah, said accurate declarations by importers help customs officers assess vehicles correctly and speed up the clearance process.
He explained that vehicle importers must provide essential details, including the chassis number, make, model and other specifications, to enable proper valuation.
According to him, providing incorrect information about a vehicle’s specifications, especially its trim level and features, could trigger further checks and delay the release of the vehicle.
Mr Mensah advised importers who want to estimate customs charges before shipping vehicles into Ghana to use the Customs online duty estimation platform, but cautioned that the figures generated are only provisional.
“The actual and final duties will be determined after customs has assessed the declaration,” he said.
He also encouraged individuals buying imported used vehicles to confirm whether customs duties have been fully paid by checking the vehicle’s chassis number through the Customs online platform and verifying the information at the nearest Customs office.
The officer, however, noted that physical inspection remains necessary because some criminal actors attempt to alter chassis numbers to conceal the identity or history of vehicles.
Addressing concerns about the classification of vehicles, Mr Mensah clarified that the age of a vehicle alone does not determine whether it is treated as new or used for customs purposes.
He said Customs considers factors such as mileage, accident history and the general condition of the vehicle before making a determination.
“A vehicle manufactured several years ago could still be considered new if it has never been used, while a recently manufactured vehicle could be classified as used depending on its condition and history,” he explained.
He added that salvage vehicles are treated as used vehicles during valuation, while older imported vehicles attract overage penalties under the Customs Act.
The officer explained that the penalty increases depending on the age of the vehicle and forms part of the final duty assessment.
However, he noted that specialised vehicles such as fire tenders, breakdown trucks and concrete mixer trucks are exempt from overage penalties because they are designed for specific purposes rather than ordinary transportation.
Another Senior Revenue Officer at the Customs Technical Services Bureau’s Vehicle Valuation Unit, Michelle Adu Manu, explained that vehicle valuation is the process Customs uses to determine the value of imported vehicles for calculating duties, taxes and other charges.
She said the valuation process is guided by the Customs Act, 2015 (Act 891), as well as World Trade Organisation (WTO) valuation principles, to ensure fairness and transparency in assessing imported vehicles.
Ms Adu Manu explained that the process begins when importers or their licensed agents submit required documents, including commercial invoices and bills of lading, for customs declaration.
She added that used vehicles may require additional documentation, including proof of ownership and, where necessary, the vehicle’s certificate of title.
The Customs officials reiterated that the chassis number remains the most reliable identifier in vehicle transactions because every vehicle has a unique chassis number, even when vehicles share the same brand, model and year of manufacture.
