Search

Table 2.2 WTO notifications by Ghana, 2014-22 (31 March)
Agreement on the Application of Sanitary and Phytosanitary Measures
Symbol: G/SPS/N/GHA/4; Title: Emergency measures – Tilapia species and ornamental fishes; Document date:11 July 2018;

Table 2.2 WTO notifications by Ghana, 2014-22 (31 March)
Agreement on the Application of Sanitary and Phytosanitary Measures
Symbol: G/SPS/N/GHA/5; Title: Genetically modified organisms; Document date: 27 November 2018

Table 2.2 WTO notifications by Ghana, 2014-22 (31 March)
Agreement on the Application of Sanitary and Phytosanitary Measures
Symbol: G/SPS/N/GHA/2/Add.2; Title: Invasive alien species of plant, animal and aquatic vertebrates' origin – Addendum; Document date: 12 May 2016;
Symbol: G/SPS/N/GHA/2/Add.1; Title: Invasive alien species of plant, animal and aquatic vertebrates' origin – Addendum; Document date: 9 March 2016;
Symbol: G/SPS/N/GHA/2; Title: Invasive alien species of plant, animal and aquatic vertebrates' origin; Document date: 25 February 2016.

Table 3.5 Tariff exemption schemes, 2022
Description / Legislation: (...), solar, wind and thermal generating sets, (...), solar cells and panels (HS 85.02)
Nature of duties waived or reduced: Tariffs, ODCs, VAT

3.28. Ghana's legislative instruments provide for numerous levies and other charges on imports, and their number has increased considerably since the previous Review in 2014 (Table 3.7). Newly introduced levies include the African Union Levy (2017), Ghana Education Fund Levy (2018), COVID 19 Health Recovery Levy (2021), National Health Insurance Levy (2021), Ghana EXIM Bank Levy (2016), Sanitation and Pollution Levy (2021), Petroleum Tax (2021), as well as three Energy Sector Levies (2021). The Special Import Levy (1%-2%) was abolished in 2017.

Table 3.7 Taxes, levies, and charges applied to imported goods
Name (date introduced): Environmental tax (2013), Rate: 10%, Taxation base: c.i.f. value excluding duties, plastic items of HS Chapter 39, Regulation: Environmental Tax Act, 2013 (Act 863)

Table 3.7 Taxes, levies, and charges applied to imported goods
Name (date introduced): Sanitation and Pollution Levy (2021), Rate: GHS 0.10 per litre, Taxation base: Sales of petrol and diesel, Regulation: Energy Sector Levies (Amendment) Act, 2021 (Act 1064)

3.39. Import prohibitions are maintained by Ghana on, inter alia, health, security, technical, sanitary or phytosanitary, and environmental grounds. Ghana also controls or restricts trade under treaties and international conventions to which it is a signatory, such as the Convention on International Trade in Endangered Species (CITES), the Montreal Protocol, and the Basel Convention on Hazardous Waste. These prohibitions are listed in the tariff schedule. Ghana is a member of the Kimberley Process and applies import prohibitions, according to origin, on rough diamonds. Trade and economic sanctions may also result in import prohibitions, in accordance with United Nations Security Council resolutions.

3.40. The Imports and Exports (Prohibited Goods) Regulations of 1994 prohibit commercial imports of the following items when used or second-hand: handkerchiefs; underpants; mattresses; and sanitary ware. Importation of used liquified petroleum gas (LPG) cylinders, toxic waste, turkey tails, foreign soil, and medical soap containing mercuric iodine is also prohibited.

Table 3.9 Export permits
Product: Wildlife
Export Permit Issuing Agency: Department of Game and Wildlife