Information on Motor Vehicles
TAXES ON VEHICLES
|
|
TYPE OF VEHICLE |
IMPORT DUTY |
VAT |
ECOWAS LEVY |
EDIF |
EXAM |
PROCESSING FEE |
NHIL |
|
(I) a) b) |
Ambulance Hearse |
0% 0% |
0% 12.5% |
0.5% 0.5% |
0.5% 0.5% |
1% 1% |
- 1% |
0% 2.5% |
|
(II) |
Motor Cars | |||||||
| (a) | Motor cars including Cross Country and Estate Cars: | |||||||
|
1. |
Of a cylinder capacity not exceeding 1900 cc; |
5% |
12.5% |
0.5% |
0.5% |
1% |
- |
|
|
2. |
Of a cylinder capacity exceeding 1900 cc but not exceeding 3000 cc; |
10% |
12.5% |
0.5% |
0.5% |
1% |
- |
|
|
3 |
Of a cylinder capacity exceeding 3000 cc. |
20% |
12.5% |
0.5% |
0.5% |
1% |
- |
|
|
(b) |
Designed for travelling on snow; golf cars and similar vehicles |
20% |
12.5% |
0.5% |
0.5% |
1% |
|
|
|
(III) |
Motor vehicles designed to carry ten (10) or more persons (for example buses and coaches). |
5% |
12.5% |
0.5% |
0.5% |
1% |
- |
2.5% |
|
(IV) |
Motor vehicle for the transport of goods such as trucks, tippers and lorries |
5% |
12.5% |
0.5% |
0.5% |
1% |
- |
2.5% |
|
(V) |
Tractors of H.S. Code 8701 | |||||||
|
1. |
Pedestrian Controlled tractors - 8701.10 |
0% |
0% |
0.5% |
0.5% |
1% |
- |
|
|
2. |
Road tractors for semi-trailers - 8701.20 |
5% |
12.5% |
0.5% |
0.5% |
1% |
- |
|
|
3. |
Track - laying tractors - 8701.30 |
0% |
0% |
0.5% |
0.5% |
1% |
- |
|
|
4. |
Others - 8701.90 |
0% |
0% |
0.5% |
0.5% |
1% |
- |
|
|
(VI) |
Special purpose vehicles of H.S. Code 87.05 (for example workshop vans, breakdown vehicle and mobile showrooms |
0% |
12.5% |
 |
Import Duty is based on CIF value
VAT is on the duty inclusive value (CIF + Duty)C:For the purposes of levying taxes the value of a vehicle shall be deemed to be the
Home Delivery Value depreciated as below plus the Freight and Insurance as
Stipulated under Section 90 of PNDC Law 330, 1993.
| i. Where the age of used motor vehicle does not exceed six months | The price shall be deemed to be the first purchase price.
|
| ii. Where the age exceeds six months but does not exceed one and a half years |
