Import Licence Application (Ghana)

An Import Licence Application in Ghana submits the applicant's details to the relevant authority for the approval it seeks.

The Imports and Exports (Control) Act, 1993 (PNDCL 330) was enacted to regulate the importation and exportation of goods in Ghana in the national interest. Section 1 of PNDCL 330 provides that the Minister responsible for trade may, by executive instrument, prohibit or restrict the importation of any goods or class of goods into Ghana and may require importers to obtain a licence before bringing restricted goods into the country. The Ghana Export Promotion Authority (GEPA) and the Ministry of Trade and Industry administer import and export licensing in Ghana, with the Ghana Revenue Authority (GRA) and Ghana Customs Division responsible for the assessment and collection of import duties and customs levies.

The Ghana Revenue Authority (GRA) established under the Ghana Revenue Authority Act, 2009 (Act 791) administers customs and excise duties on imported goods through the Customs Division. All goods entering Ghana through its ports — the Port of Tema, Takoradi Port, and Kotoka International Airport — must be declared to Ghana Customs and assessed for import duties under the Customs Act, 2015 (Act 891). The Ghana Community Network Services Limited (GCNet) operates the Trade Facilitation System used by Ghana Customs for processing import entries and licence verification at Ghana's ports of entry.

An Import Licence Application in Ghana must be distinguished from a Customs Declaration Form, which is submitted to Ghana Customs at the port of entry for all imported goods regardless of licence requirements, and from a Business Registration Certificate issued by the Office of the Registrar of Companies (ORC), which is a prerequisite for obtaining an import licence. Certain goods — including pharmaceuticals, food products, agricultural produce, and chemicals — require additional sector-specific permits from the Food and Drugs Authority (FDA), the Plant Protection and Regulatory Services Directorate (PPRSD), or the Environmental Protection Agency (EPA) before importation, in addition to the import licence under PNDCL 330.

The legal framework governing importation in Ghana also includes the Customs Act, 2015 (Act 891), the Value Added Tax Act, 2013 (Act 870) (VAT is chargeable on imports), the Ghana Investment Promotion Centre Act, 2013 (Act 865) where the importer is a foreign investor, and the Standards Authority Act, 1973 (NRCD 173) under which the Ghana Standards Authority (GSA) enforces quality and safety standards on imported goods. Importers must obtain a Ghana Revenue Authority (GRA) taxpayer identification number (TIN) before applying for an import licence.

An Import Licence Application in Ghana is required whenever an individual or company intends to import goods that are classified as controlled, restricted, or regulated under Ghanaian law.

An Import Licence Application is required when a company registered with the Office of the Registrar of Companies (ORC) under the Companies Act, 2019 (Act 992) intends to import goods classified as restricted under the Imports and Exports (Control) Act, 1993 (PNDCL 330) or under any executive instrument issued by the Minister of Trade and Industry. The application must be submitted to the Ministry of Trade and Industry before the goods are shipped.

An Import Licence Application is needed when a pharmaceutical importer intends to bring prescription medicines, medical devices, or food products into Ghana. Such importers must obtain not only an import licence under PNDCL 330 but also a product registration certificate and import permit from the Food and Drugs Authority (FDA) of Ghana before importation is lawful.

An Import Licence Application is required when an agricultural goods importer — such as a company importing seeds, pesticides, fertilisers, or live animals — needs authorisation from the Plant Protection and Regulatory Services Directorate (PPRSD) under the Ministry of Food and Agriculture (MoFA). The PPRSD phytosanitary inspection and permit must accompany the Import Licence Application.

An Import Licence Application is needed when a manufacturer in Ghana — particularly in the textile, automotive, electronics, or construction sectors — intends to import raw materials, machinery, or equipment that attract concessionary import duties under Ghana's ECOWAS Common External Tariff (CET) or under a specific sector incentive administered by the Ghana Investment Promotion Centre (GIPC) under Act 865.

An Import Licence Application is required before a trader can register their import transaction in the Ghana Community Network Services Limited (GCNet) Trade Facilitation System used by Ghana Customs at the Port of Tema, Takoradi Port, or Kotoka International Airport.

Parties should submit the Import Licence Application to the Ministry of Trade and Industry or the relevant sector regulator well before the goods are shipped, as processing times in Ghana can range from five to twenty-five working days depending on the category of goods and the completeness of the application. Forms-legal.com provides this template as a starting point for Ghana import licence documentation.

A valid Import Licence Application in Ghana submitted to the Ministry of Trade and Industry or a sector regulator must contain the following essential elements.

Applicant's Details: Full legal name of the importer (individual or company), business registration number issued by the Office of the Registrar of Companies (ORC) under the Companies Act, 2019 (Act 992), Ghana Revenue Authority (GRA) taxpayer identification number (TIN), business address, telephone number, and email address. Foreign investors must also provide their Ghana Investment Promotion Centre (GIPC) registration number under the Ghana Investment Promotion Centre Act, 2013 (Act 865).

Description of Goods: A precise description of the goods proposed for importation, including the Harmonised System (HS) tariff classification code used by Ghana Customs under the Customs Act, 2015 (Act 891), the brand name or trade name, the model or specification, and the intended use of the goods in Ghana. Vague descriptions will cause delays in processing.

Country of Origin and Supplier Details: The country where the goods were manufactured or produced, the name and address of the foreign supplier or manufacturer, and any existing supply contract or pro-forma invoice. Certificate of Origin from the country of export may be required for goods attracting preferential ECOWAS tariff treatment.

Quantity and Value: The quantity of goods in the appropriate unit of measure (kilograms, units, litres, cubic metres) and the CIF (Cost, Insurance, Freight) value in the currency of the transaction and its Ghana Cedi (GHS) equivalent at the current Bank of Ghana exchange rate. The GRA Customs Division uses the CIF value as the basis for calculating import duty and VAT under the Value Added Tax Act, 2013 (Act 870).

Port of Entry: The intended port of entry into Ghana — Port of Tema, Takoradi Port, or Kotoka International Airport, Accra — and the expected date of arrival of the consignment.

Sector-Specific Permits: Where the goods require permits from the Food and Drugs Authority (FDA), the Ghana Standards Authority (GSA), the Environmental Protection Agency (EPA), or the Plant Protection and Regulatory Services Directorate (PPRSD), references to those permits or applications should be included.

Declaration of Accuracy: A signed declaration by the applicant that the information provided in the application is true, complete, and accurate, and that the importer accepts responsibility for compliance with all applicable Ghanaian laws governing the importation of the stated goods.

Supporting Documents: Typically required attachments include a copy of the ORC certificate of incorporation, the GRA TIN certificate, a pro-forma invoice from the foreign supplier, and any sector-specific permits. Forms-legal.com provides this template as a starting point for Ghana import licence documentation.

Additional compliance elements for a Import Licence Application (Ghana) used in Ghana include: Under Ghanaian law, the Constitution of the Republic of Ghana 1992 is the supreme law. The Courts Act 1993 (Act 459) governs court procedures. The Ghana Revenue Authority (GRA) administers tax under the Income Tax Act 2015 (Act 896). The High Court of Ghana has unlimited original jurisdiction under Article 140 of the Constitution. The Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.