The Customs Division of the Ghana Revenue Authority (GRA) has explained that imported vehicles of the same make, model and year of manufacture may attract different import duties because of variations in their specifications and features.  

The customs division said vehicle valuation was based on several factors, including trim level, accessories, engine specifications, age and other unique characteristics, rather than the make and model alone.  

Mr Michel Adu Manu, the Senior Revenue Officer at the Customs Technical Services Bureau’s Vehicle Valuation Unit, GRA, said many importers assumed identical vehicles should attract the same duties, but that is not always the case.  

Mr Manu explained that while two vehicles might share the same make, model and year of manufacture, differences in trim levels and factory-installed features could result in different customs values.  

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

He said if two vehicles had the same trim level, age and specifications, the valuation system would assign them the same value and they would attract similar duties.  

Speaking at a media forum powered by the Ghana Ports and Harbours Authority (GPHA), he indicated that where differences existed, the customs value and the duties payable would also differ.  

Mr Manu said features such as leather seats instead of fabric seats, upgraded interior fittings and other factory-installed accessories increased the value of a vehicle, adding that even differences in paint finish could affect the assessed value because they formed part of the vehicle’s overall specifications.  

Mr David Agyakwa Mensah, the Senior Revenue Officer at the Customs Technical Services Bureau’s Vehicle Valuation Unit, said Customs also did not rely on auction prices when assessing imported vehicles.  

Mr Mensah explained that accepting auction prices would create inconsistencies because identical vehicles could be purchased at different prices under varying market conditions.  

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

Mr Mensah said every imported vehicle, including those received as gifts, was subject to valuation to ensure fairness and consistency in the assessment of import duties.  

The customs officials encouraged prospective importers to familiarise themselves with Ghana’s vehicle valuation system to better understand how import duties were determined.