8 Latest Regulatory Changes for EV Imports in Ghana (2025 Update)

Ghana has introduced eight major regulatory changes to support electric vehicle (EV) imports in 2025. These updates aim to reduce costs, boost local assembly, and improve EV infrastructure. Here’s a quick summary of the changes:

8-Year Import Duty Exemption: EVs for public transport (e.g., buses, taxis) are duty-free until 2032.
Reduced Import Duty for Commercial EVs: Lower duties for registered dealers importing EVs for resale.
Zero-Rated VAT for Local Assembly: No VAT on EVs assembled in Ghana, cutting costs for manufacturers.
8-Year Tax Break for SKD/CKD Imports: Duty exemptions for semi- and completely knocked-down EV kits for local assembly.
National EV Policy Framework: A government plan to promote EV adoption via tax incentives and infrastructure development.
Charging Station and Battery Swap Rules: New regulations to expand EV charging and battery swap facilities.
Updated Tax Levy Structure: EVs enjoy tax breaks, but other fees like VAT and port charges still apply.
Stricter Vehicle Import Rules: Tighter restrictions on older vehicles, ensuring imported EVs meet safety and quality standards.

These measures aim to make EVs more accessible while encouraging local production and improving infrastructure. Importers, dealers, and manufacturers should align with these regulations to maximize opportunities in Ghana’s growing EV market.

1. 8-Year Import Duty Exemption for Public Transport EVs

Policy Detail and Scope

The Ghanaian government has rolled out an eight-year import duty exemption specifically for electric vehicles (EVs) used in public transportation. This initiative is designed to reduce costs for importers and dealers, but it applies exclusively to vehicles like electric buses, taxis, and fleet vehicles intended for public transport.

Finance Minister Ken Ofori-Atta confirmed that import duties on EVs for public transport will be waived for eight years. This move is part of a broader strategy to encourage the adoption of EVs in Ghana’s public transport system, while EVs for private use will still follow the standard duty framework.

Effective Timeline

The exemption officially began in 2024 and will continue for eight years, offering a predictable timeline for importers to plan their operations.

Eligibility Requirements

To qualify for the exemption, EVs must be specifically designated for public transportation purposes. This includes electric buses, taxis, and fleet vehicles. However, the government has yet to provide detailed definitions and verification processes for determining eligibility.

Practical Impact on Importers and Dealers

By removing import duties, the policy directly reduces the cost of bringing qualifying EVs into the country. This allows dealers to offer more competitive pricing, making EVs a more appealing choice compared to traditional fuel-powered vehicles in the public transport sector.

The policy has already sparked interest among industry players, with many adjusting their strategies to align with these changes. Dealers are advised to strengthen partnerships with key stakeholders, such as transport operators, taxi groups, and fleet management companies, to take full advantage of this opportunity. Additionally, importers should stay updated on the government’s forthcoming clarifications regarding eligibility criteria.

2. Reduced Import Duty for Commercial EV Stock

Policy Detail and Scope

Ghana has introduced a reduced import duty specifically for commercial electric vehicles (EVs), aiming to make it more affordable for registered dealers and distributors to bring EVs into the country. This policy is focused on vehicles intended for commercial sale, rather than those immediately designated for public transport use.

By targeting registered commercial dealers, this initiative aligns with Ghana’s push for greener transportation solutions while increasing the availability of EVs in the market. Unlike the eight-year exemption offered for EVs used in public transport, this reduced duty applies more broadly to commercial imports, including vehicles that may eventually be sold to private buyers. This preferential rate offers a clear advantage over the higher duties imposed on conventional vehicles.

Eligibility Requirements

To qualify for the reduced import duty, vehicles must meet specific criteria. Only fully electric vehicles imported by registered dealers are eligible. Importers are required to provide valid business registrations and import licenses as part of the application process.

Practical Impact on Importers and Dealers

This duty reduction significantly lowers costs for commercial EV importers compared to traditional vehicle imports. The savings can allow dealers to offer more competitive pricing, potentially encouraging faster adoption of electric vehicles across Ghana. However, importers must ensure they meet all regulatory and documentation requirements to benefit from the reduced rate and avoid penalties or reassessments. These measures pave the way for a growing EV market in the country.

3. Zero-Rated VAT on Locally Assembled Electric Vehicles

Policy Detail and Scope

Ghana has introduced a zero-rated VAT policy for locally assembled electric vehicles (EVs). Typically, vehicles in Ghana are subject to a VAT rate of either 12.5% or 15%, calculated on the duty-inclusive value. By removing this tax for domestically assembled EVs, the government is giving local producers a clear financial edge.

"Locally assembled EVs are classified under zero-rated VAT (reduced or minimal VAT rate). Local assemblers are encouraged through tax support to cut production costs and improve efficiency." – Dongfeng South

This policy is aimed directly at local vehicle assemblers, helping them lower production costs and improve efficiency. It applies exclusively to vehicles fully assembled within Ghana. The government has already begun supporting initiatives like Solar Taxi, a local EV assembly plant, through tax incentives and other measures.

Eligibility Requirements

To qualify for the zero-rated VAT, the EVs must be assembled domestically by recognized local manufacturers. While this policy clearly prioritizes local production, the government is expected to provide further clarification on the criteria for registered assembly companies.

Manufacturers like Kantanka, already assembling EVs in Ghana, are benefiting from reduced costs associated with local production. These savings come from lower tariffs and transportation expenses, enabling them to offer more competitive pricing. Meeting these eligibility requirements is critical for local producers to pass on the pricing advantages to consumers.

Practical Impact on Importers and Dealers

This zero-rated VAT policy directly impacts vehicle pricing. For example, exempting a $25,000 locally assembled EV from the 12.5%–15% VAT saves buyers between $3,125 and $3,750. That’s a significant reduction, making these vehicles more affordable for consumers.

It’s important to note that this tax exemption applies only to vehicles assembled in Ghana. Fully imported EVs do not qualify for the benefit, so importers and dealers must carefully verify the origin of their inventory when calculating costs and setting prices. This distinction could influence purchasing decisions and market dynamics in favor of locally assembled options.

4. 8-Year Tax Exemption for SKD and CKD Vehicle Imports

Policy Detail and Scope

Starting in 2024, Ghana will offer an eight-year exemption from import duties on Semi-Knocked Down (SKD) and Completely Knocked Down (CKD) electric vehicle imports for companies registered as assembly businesses. SKD vehicles arrive in a partially assembled state, requiring minimal assembly locally, while CKD vehicles are shipped as complete kits of components that must be fully assembled in Ghana. This policy allows companies to import essential EV parts without paying duties, making it more feasible to manufacture electric vehicles domestically.

Finance Minister Ken Ofori-Atta unveiled this tax break as part of a broader effort to support Ghana’s electric vehicle sector. By aligning with other African nations that have reduced or eliminated EV import duties, Ghana aims to encourage EV adoption and strengthen its local manufacturing capabilities. The initiative also lays the groundwork for further eligibility guidelines, which will be clarified in due course.

Eligibility Requirements

The exemption is limited to registered electric vehicle assembly companies operating in Ghana. However, the government has yet to define what qualifies a business as a "registered assembly company." Additional details regarding registration processes, facility standards, and operational requirements will be issued later.

It’s important to note that the exemption applies strictly to import duties. Other charges, such as VAT (15%), NHIL (2.5%), GETFund Levy (2.5%), ECOWAS Levy (0.5%), and processing fees, will still be applicable.

Practical Impact on Importers and Dealers

This exemption significantly reduces the cost of importing EV components, with the remaining taxes and levies adding up to about 20.5% of the component value – a much lower burden compared to importing fully built vehicles.

Local assembly companies stand to gain the most, as lower production costs enable them to offer more competitive pricing for their EVs. Dealers, in turn, can capitalize on these cost savings by selling SKD/CKD-assembled vehicles at prices more attractive than fully imported alternatives.

The policy also creates an incentive for both local and international companies to set up assembly plants in Ghana, fostering partnerships and expanding access to locally manufactured EVs. However, businesses must ensure they meet all registration and compliance requirements, as customs inspections will be thorough. Non-compliance could lead to penalties ranging from 10% to 300% of the product’s value, making strict adherence to regulations essential.

5. National Electric Vehicle Policy Framework Implementation

Policy Detail and Scope

The Ministry of Transport has introduced the National Electric Vehicle Policy as part of the National Energy Transition Framework, aiming to integrate electric vehicles (EVs) into Ghana’s transportation system. This initiative focuses on four main areas: electrifying public transport, supporting local EV assembly, offering maintenance training programs, and developing necessary infrastructure. To support these goals, the policy includes measures like reduced tariffs and exemptions, creating a more streamlined regulatory environment for importers and dealers. These efforts align with Ghana’s broader push toward green energy solutions, ensuring the benefits reach communities across the country.

Effective Timeline

The policy officially took effect on September 19, 2025. While specific dates for different phases of implementation have not been disclosed, importers and dealers can anticipate a gradual introduction of various policy components as more details become available.

Practical Impact on Importers and Dealers

For importers and dealers, this policy opens the door to opportunities in Ghana’s growing EV market. It builds on existing duty exemptions and tax incentives, consolidating them into a cohesive strategy. Local assembly operations are set to benefit from financial support, tax breaks, and simplified processes. The framework also emphasizes expanding the EV ecosystem by supporting component manufacturing, establishing repair service networks, and growing charging infrastructure.

Importers are encouraged to align their strategies with the policy’s emphasis on public transport electrification. Dealers, on the other hand, can leverage training programs aimed at developing skilled service teams. Additionally, the framework’s inclusive approach creates opportunities in regional markets, where early movers could gain a competitive edge as infrastructure continues to expand.

6. New EV Charging Station and Battery Swap Regulations

Policy Detail and Scope

To support the broader push for electric vehicle (EV) adoption, the Ministry of Transport has rolled out regulations aimed at boosting EV charging stations and battery swap facilities. These measures are part of the National Energy Transition Framework and are designed to close a critical infrastructure gap in the country’s EV ecosystem. While the focus is on improving accessibility and safety, specific compliance guidelines for battery swap facilities are yet to be announced.

Effective Timeline

These regulations take effect alongside the National Electric Vehicle Policy. However, there’s no fixed phase-in schedule yet, so importers and stakeholders will need to stay updated with announcements from the Ministry of Transport. This fluid timeline reflects the evolving nature of Ghana’s approach to EV regulations.

Practical Impact on Importers and Dealers

For importers and dealers, these regulations open the door to new business opportunities beyond just selling vehicles. Companies might consider expanding into EV-related services, such as spare parts supply, repair workshops, or even setting up charging stations. These efforts could help bridge the current infrastructure gaps. Additionally, these regulations align with earlier tax and duty exemptions, further supporting the transition to an EV-friendly market. Although specifics around battery swap operations are still pending, this area could present exciting growth opportunities as the market continues to develop.

7. Updated Tax Levy Structure and Additional Fees

Policy Detail and Scope

Revised tax levies and additional fees play a key role in shaping the cost of importing EVs. Even with duty exemptions, importers still face charges like VAT, service fees, port handling, and inspection fees.

For general imports, a 15% VAT is applied to the CIF (Cost, Insurance, and Freight) value, along with duty. Non-EVs are subject to even more levies, including NHIL (2.5%), GETFund (2.5%), and ECOWAS (0.5%) charges. On the other hand, public transport and locally assembled EVs receive certain tax breaks. However, the tax policies for hybrids, second-hand EVs, and private-use EVs remain unclear.

Traditional vehicles face a different tax structure, with base duties of 10% for engines under 3.0 liters and 20% for engines 3.0 liters or larger. Combined with VAT (12.5%), NHIL (2.5%), and GETFund (2.5%), the total tax burden reaches approximately 17.5% of the duty-inclusive value. This creates a noticeable difference compared to the costs for qualifying EVs.

Effective Timeline

The government has introduced an 8-year duty exemption for public transport EVs and SKD/CKD imports starting in 2024. These exemptions will remain in place through 2025. However, there is still no clear guidance on how ancillary fees will be handled.

Practical Impact on Importers and Dealers

Even with duty exemptions, importers must still budget for other fees, such as port charges, inspections, and VAT. The lack of clarity around taxes for private-use, hybrid, and second-hand EVs means dealers should collaborate with experienced customs brokers to navigate these uncertainties.

For locally assembled EVs, the zero-rated VAT offers a significant cost advantage over importing fully built vehicles. This aligns with the government’s strategy to encourage domestic manufacturing. As regulations continue to evolve, importers and dealers should meticulously track all associated fees to avoid unexpected costs.

8. Stricter Age Restrictions and Emission Standards for Imported Vehicles

Policy Detail and Scope

Ghana has introduced stricter rules for importing vehicles, aiming to cut down on emissions and enhance air quality. These regulations primarily target older combustion-engine vehicles with higher emissions, but they also set minimum standards for all vehicle imports. Even zero-emission electric vehicles (EVs) must meet specific criteria regarding condition, safety, and roadworthiness. The overarching goal is to modernize the country’s vehicle fleet while staying aligned with international environmental goals. This initiative builds on earlier efforts to advance Ghana’s EV market.

Effective Timeline

The updated rules are already in effect and will remain enforced through 2025. Customs officials are conducting more thorough inspections to check vehicle age, condition, and compliance with safety standards. While this may lead to longer clearance times at ports, it ensures adherence to the new guidelines.

Eligibility Requirements

Importers must provide documentation verifying the vehicle’s manufacturing date and overall condition. This typically includes official certifications or inspection reports that confirm the vehicle is safe and roadworthy. For used electric vehicles, ensuring the car is relatively new and in good condition can help speed up the clearance process.

Practical Impact on Importers and Dealers

These regulations place greater responsibility on importers and dealers to secure all required documentation before shipping vehicles to Ghana. Coordination with suppliers to gather proper paperwork is now essential. Although the added inspections may slow processing times, the focus on newer, high-quality EVs can help build consumer trust. Fully complying with these regulations also allows importers to position their offerings as premium and reliable in the market.

2025 Ghana Car Import Duty Guide | Updated Rates & Full Cost Calculation

Comparison Table

Ghana’s 2025 regulations are set to shape import costs based on vehicle type, with import duties playing a major role. Internal combustion engine (ICE) vehicles face higher duties compared to hybrids or fully electric vehicles (EVs). Public transport EVs enjoy extended duty exemptions, while commercial EV stocks benefit from significantly reduced duties.

Locally assembled EVs gain a major edge with zero-rated VAT, offering a clear cost advantage over imported vehicles, which are subject to standard VAT rates. Additional fees and environmental levies further accentuate these cost differences. Stricter age restrictions on older ICE vehicle imports contrast with a more lenient approach for well-maintained used EVs.

For importers and dealers, these regulations create opportunities for distinct profit margins and strategic positioning. The favorable tax and duty structure for EVs supports competitive pricing and enhances their appeal, especially in public transportation and commercial sectors.

Here’s a quick breakdown of these distinctions:

Vehicle Type	Import Duty	VAT Treatment	Overall Fees
ICE Vehicle	High	Standard	Higher overall costs
Hybrid Vehicle	Moderate	Standard	Moderate overall impact
Commercial EV Stock	Lower	Standard	Lower overall costs
Public Transport EV	Exempt for 8 years	Standard	Minimal fees (processing/registration only)
Locally Assembled EV	Lower	Zero-rated	Significantly reduced overall costs

These measures reflect Ghana’s commitment to fostering an EV-friendly import landscape. By offering cost incentives for electric mobility, the government is paving the way for a shift toward more sustainable transportation solutions.

Conclusion

Ghana’s 2025 regulatory reforms mark a pivotal step in the nation’s journey toward embracing electric mobility. Among the key initiatives are extended duty exemptions for public transportation, reduced import duties for commercial fleets, and VAT relief for locally assembled electric vehicles. These measures aim to create a more accessible and competitive market for EVs while encouraging domestic production.

For importers, dealers, and local manufacturers, these tax reductions and exemptions not only cut costs but also enhance the appeal of electric vehicles to buyers. Stricter age limits on imported vehicles and updated charging infrastructure regulations further strengthen the framework, ensuring higher standards across the market. Together, these policies set the stage for a well-rounded and forward-thinking EV industry in Ghana.

Guided by the National Electric Vehicle Policy Framework, these changes highlight Ghana’s dedication to advancing electric mobility. Whether you’re a newcomer to the market or transitioning from traditional vehicles, adapting to these updates now will position you to thrive in this rapidly transforming landscape.

FAQs

What are the requirements for electric vehicles to qualify for Ghana’s 8-year import duty exemption?

Ghana is set to introduce an 8-year import duty exemption for electric vehicles (EVs) used in public transportation, starting in 2024. To take advantage of this benefit, the EV must be specifically designated for public transport and comply with the country’s registration and regulatory standards.

In addition, EV assembly companies registered in Ghana can also enjoy this exemption on imports of semi-knocked down (SKD) and completely knocked down (CKD) kits. This initiative is designed to promote EV adoption and strengthen the local production and assembly industry, paving the way for a more sustainable transportation landscape in the country.

What impact will the new regulations for EV charging stations and battery swap facilities have on Ghana’s EV infrastructure?

The new regulations for EV charging stations and battery swap facilities in Ghana are set to improve the country’s EV infrastructure by focusing on accessibility, safety, and efficiency. These updates are likely to pave the way for more charging points and battery swap stations, making it easier and more practical to own an electric vehicle.

For importers and dealers, this shift signals a growing market with increasing demand as the infrastructure strengthens. For EV owners, the changes could mean less worry about running out of charge and potentially lower running costs, which could help drive wider adoption of electric vehicles across Ghana.

What do importers and dealers need to know about Ghana’s updated age limits and emission standards for imported EVs?

To align with Ghana’s tighter vehicle import rules, importers and dealers need to pay attention to two critical factors:

Age Limits: Make sure the electric vehicles (EVs) you’re bringing in meet the newly established age restrictions. Any vehicle that surpasses the allowed age won’t be granted entry, so double-check that all imports comply with these updated regulations.
Emission Standards: Ensure that all EVs meet Ghana’s updated emission requirements. This includes having the necessary documentation and certifications to prove compliance with the new standards.

Keeping up with regulatory changes and maintaining detailed records can help you steer clear of delays and potential fines during the import process.