Customs duty is levied on goods imported into Ghana, at varying rates up to 20%. Special concessionary rates are available to members of the Economic Community of West African States (ECOWAS).

Excise duty based on the ex-factory price is levied on certain products. The rates are as follows:

Beer, other than domestic beer and “cider beer”: 10%-47.5%
Tobacco products (cigarettes and cigars): 150%
Water, including mineral water and distilled water: 17.5%
Malt drinks: 7.5%- 17.5%
Spirits (other than for use solely in laboratories or in the compounding of drugs): 10%-25%
Plastic and plastic products: 10%
Cider beer: 17.5%