New 0.2% Levy on Goods from Non-AU Countries
In September 2017 the African Union (AU) Assembly decided to impose a 0.2% levy on 'eligible imports' of goods originating from Non-member territories into a Member State territory to be consumed in the Member States.
The Parliament of Ghana has since passed the African Levy Act 2017 (Act 952) to in support of the decision by the AU. Qualifying imports shall attract a 0.2% levy based on the Cost, Insurance and Freight (CIF) value of the goods at the point of entry into Ghana.
In order to implement this Ghana Revenue Authority (Customs Division) has made a number of changes to the clearance procedure:
- Creation of a new Tax Code (98) 'African Union Import Levy
- The new Levy will apply to Imports, Transits, Transhipment and Free Zone etc. Declarations originating outside the AU (Agreement Codes GEN4, GEN5, GEN6, GEN7, GEN8 and GEN9)
- New Agreements have been created to cover goods originating within the AU (Agreement Codes AFR4, AFR5, AFR6, AFR7, AFR8 or AFR9) - these are exempt from the new Levy
- A number of Customs Procedure Codes (CPCs) shall also be exempt from the new Levy. These are available for download here
The effective date is 22nd January 2018.