Customs Act, 2015 (Act 891) as amended by Customs (Amendment) Act, 2016 (Act 923)
Section 60
(2) The value of a used motor vehicle is the price of the motor vehicle as assessed in accordance with this section together with freight, insurance commission and any other costs, charges and expenses incidental to the delivery of the motor vehicle at the port or place at which the vehicle first entered the country.
(3) Where the age of a used motor vehicle
(a) does not exceed six months, the price is deemed to be the first purchase price;
(b) exceeds six months but does not exceed one and half years, the price is deemed to be eighty-five per cent of the first purchase price;
(c) exceeds one and half years but does not exceed two and half years, the price is deemed to be seventy per cent of the first purchase price;
(d) exceeds two and half years but does not exceed five years, the price is deemed to be sixty per cent of the first purchase price; or
(e) exceeds five years, the price is deemed to be fifty per cent of the first purchase price.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
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