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The short answer
Some, but not all. Ghana prohibits imports of used refrigerators, used freezers and used air conditioners, and treats used clothing and vehicle spare parts as high-risk goods needing inspection or certification. Other used goods can be imported with a normal ICUMS declaration and duty. Used goods bought in Nigeria seldom qualify for ETLS duty-free treatment, because buying and reselling does not make them originate there.
Used goods move between Lagos and Accra all the time: furniture when a family relocates, second-hand electronics, clothing bales, car parts. Ghana's rules separate goods that are banned outright, goods that need checks before release, and goods that simply pay duty. This article covers commercial imports; personal effects of someone relocating are handled differently and you should confirm the allowance with GRA customs.
What Ghana prohibits
The Logistics Cluster's Ghana customs assessment lists absolute prohibitions such as contaminated food, counterfeit money, obscene articles, dangerous weapons and goods banned by any law. Its clearance tables add specific items, including:
- Used refrigerators
- Used freezers
- Used air conditioners
- Raw coffee, mercuric medicated soaps, foreign soil, flammable celluloid beads
- Diseased animals or carcasses
The used fridge, freezer and air conditioner ban is the one that catches relocating families and small traders. Shipping them risks seizure.
Goods checked before release
The same assessment names high-risk goods that need inspection or certification from the customs laboratory or the standards authority, including used second-hand clothing and vehicle spare parts. The US International Trade Administration's Ghana guide says inspections may involve the Ghana Standards Authority, the FDA, PPRSD or veterinary services, a customs examination officer and a chemist analyst. Expect a red-lane physical examination for mixed used goods.
Restricted goods, which need a permit, include explosives, arms, gambling machines, handcuffs, key-duplicating machines, and plant and soil material.
How used goods are valued and taxed
Duty follows the ECOWAS Common External Tariff band for each item's HS line (0%, 5%, 10%, 20% or 35%), plus VAT, NHIL, GETFund and levies, all assessed by ICUMS. For vehicles, the Logistics Cluster assessment describes duty based on the first purchase price less 50% depreciation, converted to FOB at the current exchange rate, with freight and insurance added; the vehicle duty can be checked in ICUMS using the VIN, model, year and make. A GRA presentation on clearance procedure flags an engine capacity and overage penalty for vehicles, without figures; ask your agent for the current overage rules before buying a car to ship.
Worked example of a vehicle value (illustrative)
On the method the assessment describes, a car whose first purchase price was US$20,000 would be taken at US$10,000 after the 50% depreciation, then freight (say US$1,200) and insurance (say US$150) added, giving US$11,350 as the base before duty, levies and any overage penalty. The ICUMS valuation on the day is the figure that applies.
ETLS rarely helps
The ECOWAS Trade Liberalisation Scheme removes duty only on approved products that originate in the region and travel with an ECOWAS Certificate of Origin. A used television bought in Lagos was almost certainly made outside ECOWAS; being sold in Nigeria does not change its origin, and there is no approval for a second-hand item. Budget for full duty on used goods.
The Nigerian side
A commercial shipment leaving Nigeria needs export documents, including Form NXP, according to the Nigeria Trade Portal. If you are moving household goods because you are relocating, ask your Nigerian agent about the non-commercial route, which the portal lists as Form NCX.
Household goods when relocating
A Nigerian family moving to Ghana with a container of furniture and appliances is not trading, but the bans still apply: a used fridge in a household shipment is still a used fridge. Personal effects are usually treated more favourably than commercial goods, but the conditions (how long you lived abroad, how long you owned the items, when they arrive) are set by GRA customs, and we did not verify them for this article. Ask GRA's customs office or a licensed agent for the relocation rules before packing, and keep proof of your move, such as a residence permit or employment letter.
Selling used goods after import
Importing used goods to resell is trading, and the same investment rules apply as for new goods. Informal retail in markets and small shops is reserved for Ghanaians under the 2026 investment law, as reported, so a Nigerian importing clothing bales to sell from a market stall is exposed on two fronts: customs and the investment law. Supplying bales to Ghanaian traders is the more common lawful route.
What to check first
- Remove any used fridge, freezer or air conditioner from the shipment.
- List every item with its condition and value; mixed loads invite physical examination.
- For clothing bales and spare parts, ask your agent which inspection or certificate is needed.
- For a vehicle, get the ICUMS duty estimate and overage rules before buying.
Where Pryme fits
Buying used stock in Lagos usually means paying naira sellers quickly. A Pryme Business Account holds naira and dollars, Send pays Nigerian bank accounts, and the Finance agent keeps the receipts customs valuation officers may ask for. See Nigerian goods restricted from import into Ghana.
Questions people ask
Can I ship a used fridge to Ghana?
No. Used refrigerators, freezers and air conditioners are on Ghana's prohibited list, per the Logistics Cluster's customs assessment.
Is second-hand clothing allowed into Ghana?
Yes, but it is treated as a high-risk good needing inspection or certification before release.
Do used goods from Nigeria qualify for ETLS?
Rarely. ETLS covers approved products originating in ECOWAS; goods only bought in Nigeria do not qualify.
How is duty on a used car worked out in Ghana?
The Logistics Cluster assessment describes first purchase price less 50% depreciation, plus freight and insurance, with duty and levies on top; check the ICUMS estimate.
Sources
- Logistics Cluster, Logistics Capacity Assessment: Ghana Customs Information · accessed Oct 2026
- US International Trade Administration: Ghana Country Commercial Guide, Import Requirements and Documentation (last published 6 Aug 2025) · accessed Oct 2026
- Ghana Revenue Authority presentation, hosted by the UK-Ghana Chamber of Commerce: Ghana customs clearance procedure · accessed Oct 2026
- ECOWAS Trade Liberalisation Scheme: Legal bases of ETLS · accessed Oct 2026
- Nigeria Trade Portal (Federal Ministry of Industry, Trade and Investment): export procedures and certificates · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.