WT/REG382/1  
31 July 2018  
(18-4716) Page: 1/28 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
ECONOMIC PARTNERSHIP  AGREEMENT BETWEEN THE EUROPEAN UNION  AND GHANA  
(GOODS ) 
Report by the Secretariat  
This report, prepared for the consideration of the Economic Partnership Agreement  
between the European Union  and Ghana , has been drawn up by the WTO Secretariat 
on its own responsibility and in full consultation with the Parties. The factual 
presentation reproduces as closely as possible the terminology used in the  Agreement 
and in the comments provided and does not imply official endorsement or acceptance 
by the Secretariat of such terminology. The report has been drawn up in accordance 
with the rules and procedures contained in the Decision for a Transparency Mech anism 
for Regional Trade Agreements (WT/L/671) and thus does not imply any value 
judgement by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Rohini Acharya 
(tel: +41 22 739 5874 ). Any statistical questions arising from this report may be 
addressed to Rowena Cabos  (tel: +41 22 739 5185 ). 
 
 
  WT/REG382/1  
 
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  TABLE O F CONTENTS  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
2   CHARACTERISTIC ELEME NTS OF THE AGREEMENT  ................................ ......................  6 
2.1   Background Information  ................................ ................................ ...............................  6 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  7 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  7 
3.1.1    General provisions  ................................ ................................ ................................ .... 7 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ..........  9 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 10 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....12 
3.2   Rules of origin  ................................ ................................ ................................ ............ 12 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 12 
3.4   Regulatory Provisions of the Agreement  ................................ ................................ ........ 13 
3.4.1    Standards  ................................ ................................ ................................ ............... 13 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......13 
3.4.1.2    Technical Barriers to Trade  ................................ ................................ ..................... 13 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 14 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .14 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 14 
3.4.2.3    Other measures  ................................ ................................ ................................ ....15 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .16 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 16 
3.4.5    Customs -related procedures ................................ ................................ ...................... 16 
3.4.6    Customs and administrative cooperation  ................................ ................................ .....16 
3.4.7    Other regulations  ................................ ................................ ................................ .....17 
3.4.7.1    Outermost regions  ................................ ................................ ................................ 17 
3.5   Sector -Specific Provisions of the Agreement  ................................ ................................ ..18 
3.5.1    Sugar  ................................ ................................ ................................ ..................... 18 
4   GENERAL PROVISIONS O F THE AGREEMENT  ................................ .............................  18 
4.1   Transparency  ................................ ................................ ................................ ............. 18 
4.2   Current payments and capital movements  ................................ ................................ .....18 
4.3   Exceptions  ................................ ................................ ................................ ................. 19 
4.4   Accession and Withdrawal ................................ ................................ ............................ 19 
4.5   Institutional framework  ................................ ................................ ............................... 19 
4.6   Dispute settlement  ................................ ................................ ................................ .....19 
4.7   Relationship with other agreements concluded by the Parties  ................................ ........... 21 
4.8   Government procurement  ................................ ................................ ............................ 23 
4.9   Intellectual Property Rights  ................................ ................................ .......................... 23 
4.10   Other  ................................ ................................ ................................ ...................... 23 
4.10.1    Partnership for development  ................................ ................................ ................... 23 WT/REG382/1  
 
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  4.10.2    Services, Investment and Trade related rules  ................................ ............................ 23 
ANNEX 1  ................................ ................................ ................................ ........................  24 
 
  WT/REG382/1  
 
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Key Facts  
 
Parties to the Agreement:  The European Union and its Member 
States and Ghana  
 
Date of Signature:   28 July 2016  
 
Date of Entry into Force:  15 December 2016  (provisional 
application prior to the completion of 
ratification by all signatory parties)  
 
Date of Notification:   3 April 2017  
 
 
 
1  TRADE ENVIRONMENT1 
1.1.  The Interim Economic Partnership Agreement (EPA – hereafter the Agreement) between the 
European Union (E U) and Ghana is the EU's 40th RTA and Ghana's 3rd RTA as notified to the WTO.2 
The economies of the Parties are considerably different in terms of size and share of global trade. 
With a GD P in 2016 of 14,905 billion Euros (US$16,408 billion) , the EU was th e world's second 
largest trader of merchandise  (excluding intra -EU trade) , while Ghana had a GDP of US$43,264 
million  and was the world's 53rd largest exporter and 61st largest importer of merchandise 
(excluding intra -EU trade).  The EU was, in 2016, Ghana' s largest source of imports  (accounting for 
31.2% of its imports) , and 4th largest export market  (accounting for 13.3% of its exports) . For the 
EU, Ghana was the 57th largest source of imports (accounting for 0.13% of its imports) and 54th 
largest export market  (accounting for 0.16% of its exports) . 
1.2.  The Parties' composition of trade is also significantly different. The EU's exports and imports 
consist mainly of manufactured products (80.5% of exports and 65.8% of its imports), while 
Ghana's  main exports consist of agricultural products (31.7%) and fuels and mining products 
(28%), while its imports mainly consist of manufactured products (63.1%); other commodities and 
transactions not classified elsewhere also account for a large share of Gha na's exports (31.5%) 
and imports (23.3%). The EU's trade to GDP ratio for the period 2014 -2016 was 16.8, while 
Ghana's was 44.2.3 
1.3.  Bilateral merchandise trade between the Parties as well as their global trade for the period 
2000-2016 is shown in Chart 1.1 b elow. Both Parties have had global trade deficits for much of 
this period. The EU's balance of trade has been positive for more recent years since 2013 while 
Ghana had a trade surplus in 2014 and 2015. In their bilateral trade, the EU has had a small 
surplus for most of the period.  
                                                
1 Source for this section: WTO Trade Prof iles 2017 . Export figures are calculated f.o.b. and import  
figures are calculated c.i.f.; ranking in world trade excludes  intra-EU trade. For bilateral trade, the figures are 
based on Eurostat, Global Trade Atlas and UNSD Comtrade.  
2 The WTO's RTA Database (rtais.wto.org).  
3 WTO, Trade Profiles, 2017.  WT/REG382/1  
 
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  Chart 1.1 EU and Ghana: Merchandise bilateral trade and with world  
 
Note:  Data for 2000 -2003 are  for EU(15); 2004 -2006 for EU(25); 2007 -2012 for EU(27); and 2013 
onwards for  EU(28).  For Ghana e xchange rate EUR per USD is : 1.09 (2000), 1.12 (2001), 1.06 
(2002), 0.89 (2003), 0.81 (2004), 0.80 (2005), 0.80 (2006), 0.73 (2007), 0.68 (2008), 0.72 
(2009), 0.76 (20 10), 0.72 (2011), 0.78 (2012), 0.75 (2013), 0.75 (2014), 0.90 (2015), and 0.9 0 
(2016).  
Source:  Eurostat, Global Trade Atlas, and UNSD Comtrade database.  
1.4.  Chart 1.2 shows the commodity structure of trade between the EU and Ghana and each 
Party's global trade , during the period 2013-2015, on the basis of Harmonized System (HS) 
Sections.  Ghana's imports from the EU reflect the overall structure of EU exports to the world, with 
machinery, transport equipment and chemicals forming the three largest EU export categories 
(56.2% of its global exports in 2013 -2015), and the three large st categories of imports by Ghana 
from the EU (57.8% of Ghana's imports from the EU). The EU's main imports from Ghana were 
minerals and prepared foods which accounted for 86.6% of its imports from Ghana; the two 
categories were also among Ghana's largest export categories (43.7% of its global exports) 
although  precious stones, at 38.3% of its exports  was Ghana's largest export category .  
02468101214161820
02468101214161820
2000 2002 2004 2006 2008 2010 2012 2014 2016B. Ghana 2000 -2016
(€billions)
Imports from EU (Right Axis)
Exports to EU (Right Axis)
Total Imports
Total Exports
02468101214161820
02004006008001,0001,2001,4001,6001,8002,000
2000 2002 2004 2006 2008 2010 2012 2014 2016A. EU 2000 -2016 
(€billions)
Imports from Ghana (Right Axis)
Exports to Ghana (Right Axis)
Total Imports
Total ExportsWT/REG382/1  
 
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  Chart 1.2 EU and Ghana: product composition of merchandise trade, 2013 -2015 
 
Note:  Exchange rate EUR per USD : 0.75 (2013), 0.75 (2014) and 0.90 (2015).  
Source:  Eurostat, Global Trade Atlas, and UNSD, Comtrade database . 
 
2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The Agreement was signed by the Parties on 2 8 July 2016  and provisionally applied since 
15 December 2016 . It was notified to the WTO on 3 April 2017  under Article XXIV:7 of the GATT 
1994 and its Understanding.4 The text of the Agreement along with its Annexes is available on the 
Website  of the Europ ean Union : 
EU: http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:22016A1021(01)&from=EN  
2.2.  The Agreement aims to allow Ghana to benefit from enhanced market access to the EU within 
the framework of the EPA negotiations, while awaiting the conclusion of the full EPA; establish the 
grounds for negotiation of an EPA that contribute s to poverty reduction, promote  regional 
integration, economic coop eration and good govern ance in West Africa and improve  West African 
capacities in trade policy and  trade related issues; promote  the harmonious and gradual 
integration of Ghana into the world economy according to its political choices and its development 
priorities; s trengthen  the existing links between the Parties on the basis of solidarity a nd mutual 
interest; and create  an agreement that is compatible with GATT Article XXIV. Title II (Partnership 
                                                
4 WTO document WT/REG382/N/1, 4 April 2017.  
44
43535EU imports from Ghana (%)
26
22
96664333327EU's Global Imports (%)
38
2816442225Ghana's Global Exports (%)
29
17
128655542226Ghana's imports from EU (%)
24
15
10 1066555332223Ghana's Global Imports(%)
26
16
1566554422217EU's Global Exports(%)Total: €3.0billion Total: €1,704 billion
Total: €8.6 billion Total: €1,743 billionTotal:  €10.2 billion
Total: €2.4 billion
Animal or vegetable 
fats and oilsVegetables and 
cerealsLive animals
ChemicalsMineralsPrepared 
foods
Wood pulpWood and 
articles of woodPlastics
Precious stonesArticles of stone, 
plaster, cementTextiles
VehiclesMachineryBase 
metals
OtherMiscellaneousOpticalWT/REG382/1  
 
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  for Development) calls for development cooperation and dev elopment finance cooperation to 
support the implementa tion of the Agreement; foster  an improvement to t he business climate; 
support  the impleme ntation of rules;  promote the upgrading of productive s ectors in Ghana; and 
cooperate  on financial adjustment and  in international fora.  
2.3.  The Agreement contains seven Titles, and various appendices and annexes, as well as a 
Protocol on mutual administrative assistance in customs matters, all of which form an integral part 
of the Agreement (Box 2.1) . 
Box 2.1 Structure of the Agreement  
Preamble   
Title I  Objectives  
Title II  Partnership for Development  
Title III  Trade Regime for Goods  
Chapter 1  Custom Duties and Non -Tariff Measures  
Chapter 2  Trade Defence Measures  
Chapter 3  Customs and Trade Facilitation  
Chapter 4  Technical Barriers to Trade and Sanitary and Phytosanitary Measures  
Title IV  Services, Investment and Trade Related Rules  
Title V  Dispute Avoidance and Settlement  
Chapter 1  Objective and Scope  
Chapter 2  Consultations and Mediation  
Chapter 3  Dispute Se ttlement Procedures  
Chapter 4  General Provisions  
Title VI  General Exceptions  
Title VII  Institutional, General and Final Provisions  
Appendix I  Priority Products for Export from Ghana to the EC  
Appendix II  Competent Authorities  
Annex 1  Customs Duties on Products Originating in Ghana  
Annex 2  Customs Duties on Products Originating in the EC Party  
Annex 3  List of Fees and Other Charges of the Ghanaian Party Referred to in Article 11(2)  
Annex 4  List of Outermost Regions of the EC Party Concerned by Arti cle 74  
Protocol on Mutual Administrative Assistance in Customs Matters  
Source:  The Agreement . 
 
2.4.  As the Agreement is an interim agreement, Article 71 notes that the Parties will continue 
negotiations according to the provisions of the Agreement. When negotiations are complete, the 
resulting draft amendments shall be submitted for approval to the relevant authorities. Moreover, 
the Agreement will be superseded by a global EPA concluded at the regional level with the EU at its 
entry into force (Article 7 5). Given that negotiations are continuing, the date of full implementation 
of the Agreement (envisaged for 31 December 2022 in the Agreement) may be subject to change.  
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  Under Article 19 of the Agreement imported products originating in the other Party shall not 
be subject either directly or indirectly to internal taxes or other internal charges of any kind in WT/REG382/1  
 
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  excess of those applied directly or indirect ly to like national products. They will also not otherwise 
apply internal taxes or other internal charges which afford protection to national production. 
Imported products from the other Party shall be trea ted no less favourably than the treatment  
accorded  to like national products in respect of all laws, regulations and requirements affecting 
their internal sale, offering for sale, purchase, transportation, distribution or use.5 They Article also 
states that the Parties shall not establish or maintain inte rnal quantitative regulations relating to 
the mixture, processing or use of products in specified amounts or proportions which requires, 
directly or indirectly, any specified amount being sourced domestically. In addition no Party may 
otherwise apply inter nal quantitative regulations to protect national production.  Notwithstanding 
these provisions, subsidies may be paid exclusively to national producers including from the 
proceeds of internal taxes or charges applied consistently with the provisions of the Article and 
subsidies effected through government purchases of national products or for their benefit. Article 
19 does not apply to Government procurement, and is without prejudice to the provisions on trade 
defence under the Agreement.  
3.2.  The Parties agree that no new customs duties on imports shall be introduced on trade 
between them (notwithstanding provisions on trade defence under Articles 23 and 24) and those 
currently applied shall not be increased from the date of entry into force of the Agreement  
(Article  15). Notwithstanding this, in the context of the finali zation of the implementation of the 
Economic Community of West African States (ECOWAS) common external tariff, Ghana may revise 
until 31  December 2011, its basic customs duties on imports from the EU, as long as the general 
incidence of those duties is not  higher than those specified by Ghana in Annex 2 of the Agreement  
(Article  15). The Parties indicate that the ECOWAS common external tariff (CET) entered into force 
on 1 January 2015. From 1 February 2016 Ghana revised upwards its MFN rates for 130 tariff lines 
from 20% to 35% in accordance with the fifth band of the ECOWAS CET. The Parties are currently 
engaged in updating the market access offer in conformity with Article 15 of the Agreement, thus 
taking into account the implementation of the ECOWAS CET. The Parties note that this work has 
not yet been finalized.  
3.3.  With regard to other fees and charges, the Parties reaffirm their commitment to respect the 
provisions of GATT Article VIII. However, fees and other charges related to legal obligations at the 
time of signature of the Agreement and indicated in Annex 3, shall apply for a maximum period of 
ten years. The period can be extended by the EPA Committee if necessary to respect these legal 
obligations. The fees and charges concerned are a destination inspe ction fee (1% of the c .i.f. value 
of the good) charged by inspection companies for services rendered, and it emanates from the 
implementation of the WTO Agreement on Customs Valuation and Destination Schemes.  
3.4.  The Parties also commit to give each other MFN treatment in the case they become parties to 
new free trade agreements following signature of the Agreement: the EU agrees to provide any 
more favourable treatment provided in new FTAs to Ghana, while Ghana shall give more 
favourable treatment provided in any FTA with a majority trading partner.6 If Ghana obtains 
substantially more favourable treatment from the major trading partner than provided by the 
Agreement, the Parties will enter into consultations and jointly decide on the implementation of 
MFN trea tment by Ghana to the EU.  However, t he Parties emphasize that the provisions of the 
Chapter shall not be so construed as to oblige the m to extend reciprocally any preferential 
treatment applicable as a result of one of them being party to an FTA with third  parties on the date 
of signature of the Agreement  (Article 17) .  
3.5.  Under Article 18, all prohibitions or restrictions on imports (and exports) between the Parties, 
whether made effective through quotas, licences or other measures were to be eliminated upon 
the entry into force of the Agreement; the exceptions were anti -dumping, countervailing and 
safeguard measures taken according to Articles 23, 24 and 25 of the Agreement.  
 
                                                
5 These provisions shall not prevent the application of differential internal transport charges which are 
based exclusively on the economic operation of the means of transport and not on the nationality of the 
product.  
6 Major trading partner is defined by Article 17.6 as "any developed country, or any country accounting 
for a share of world merchandise exports above 1% in the year before the entry into force of the free trade 
agreement, or any group of countries acting individually, collectively or through a free trade agreement 
accounting collectively for a share of world merchandise exports above 1.5% in the year before entry into force 
of the free trade agreement."  WT/REG382/1  
 
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  3.1.2   Liberalization of trade and tariff lines  
3.6.  The EU liberalizes all tariffs for imports  from Ghana except those listed in Annex 1. The 
exceptions include products in Chapter 93 (arms and ammunition) which will continue to be 
subject to MFN duties; products of heading 1006 (rice) duties on which were to be eliminated from 
1 January 2010 (exce pt for 10061010 which was eliminated at entry into force); and sugar 
(HS 1701) which was subject to a transition period for tariff elimination (see section 3.5.1 below). 
In addition tariffs on bananas under HS 08030019 were not liberalized for exports to t he 
outermost regions of the EU and duties on sugar were not eliminated on 1 October 2009 for 
imports by the French Overseas Departments; these provisions were to remain in force for 
10 years and would be extended by another 10 years unless the Parties agre ed otherwise.  
3.7.  Ghana's liberalization schedule is divided into four groups: Group A products were to be 
liberalized by 1 January 2013; liberalization was to start for Group B on 1 January 2013 and was 
to be completed by 31 December 2017; liberalization will  start for Group C on 1 January 2018 and 
will be completed by 31 December 2022; products in Group D are excluded from liberalization; any 
further liberalization of these products will take place in line with Ghana's development objectives 
after a period of  at least 25 years.  The Agreement was initially supposed to enter into force on 1 
January 2008. However, following signature by Ghana on 28 July 2016 and ratification by the 
Ghanaian Parliament on 3 August 2016, the Agreement entered into force on 15 Decem ber 2016. 
As a result, implementation of tariff liberalization was delayed. The Parties indicate that 
discussions are ongoing to review the liberalization schedule and apply the liberalization foreseen 
by the Agreement as soon as possible.  Ghana will also maintain the right to charge a levy on 
imports of 0.5% of the CIF value of the product until 31 December 2017. The levy was to be 
eliminated on 1 January 2018 at the latest.  However, the Parties note that the levy has not yet 
been eliminated and discussion s are ongoing between the parties on the implementation of this 
provision.   
3.8.  Notwithstanding the delay in implementation mentioned  in paragraph 3.7 above, Tables 3.1 
and 3.2 below show tariff elimination commitments by the EU and Ghana, respectively , and fu rther 
details are provided in Annex I . In 2016 around 25% of the EU's  applied tariff was already duty 
free for imports  from MFN sources . This share corresponded to around 99% of average annual EU 
imports from Ghana during the period 2013 -2015 just before the Agreement entered into force.7 
In 2016 as a result of the Agreement entering into force, an additional 74.7% of the EU's tariff was 
eliminated for imports from Ghana; these tariff lines corresponded to 0.9% of the EU's imports 
from Ghana during 2013 -2015. Around 0.2% of the tariff (18 lines) will remain dutiable for imports 
from Ghana following full implementation of the Agreement.  
Table 3.1 EU 
Tariff elimination commitments under the Agreement and correspo nding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in EU's 
tariff 
schedule  Value of EU's imports 
from Ghana  
(2013 -2015)  
€ million  % of EU's total 
imports from  
Ghana  
2013 -2015  
MFN (2016)  2,360  25.1 2,213.8  99.1 
2016 7,036  74.7 19.2 0.9 
Remain dutiable  18 0.2 0.0 0.0 
Total  9,414  100.0  2,233.0  100.0  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data from EU authorities and WTO -IDB. 
 
3.9.  In 2016 around 1.6% of Ghana's applied tariff was duty free for imports from MFN sources.8 
As a result of the Agreement an additional 53.7% of the tariff (3,289 lines) became duty free for 
                                                
7 In 2016 the EU's MFN applied tariff consisted of 9,414 lines of which 89.4% were subject to 
ad valorem  rates of duty. Of the remaining 998 lines 652 had specific rates of duty, 199 compound, 64 mixed 
rates and 83 lines had other rates of duties.  
8 In 2016 Ghana's MFN applied tariff contained 6,128 lines at the 10 digit level (HS 2017 nomencla ture), 
all of which carried ad valorem rates of duty.  WT/REG382/1  
 
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  imports from the EU, corresponding to around 67% of Ghana's average annual imports from the 
EU during 2013 -2015.  Further liberalization is scheduled for 2021 and 2022 (74 and 1,321 lines, 
corresponding to 0.6% and 4.8% of imports from the EU during 2013 -2015 respectively). At the 
end of liberalization, around 22% of Ghana's tariff will remain subject to duties, corre sponding to 
4.8% of its imports from the EU during 2013 -2015.  
Table 3.2: Ghana  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Ghana's 
tariff 
schedule  Value of G hana's 
imports from EU  
(2013 -2015)  
€ million  % of Ghana's total 
imports from  
EU 
2013 -2015  
MFN (2016)*  98 1.6 218.0  6.9 
2016 3,289  53.7 2109.9  67.0 
2021 74 1.2 19.7 0.6 
2022 1,321  21.6 151.5  4.8 
Remain dutiable  1,346  22.0 648.3  20.6 
Total  6,128  100.0  3,147.5  100.0  
* Ghana applies the ECOWAS CET.  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data for Ghana provided by the EU authorities.  
 
3.1.3   Liberalization schedule  
3.10.   Notwithstanding the delay in implementation  mentioned in paragraph 3.7 above, Tables 3.3 
and 3.4 below show tariff elimination by the Parties according to broad HS  Section. Table 3. 3 
shows that the EU completed implementation of its commitments under the Agreement in 2016; 
the 18 lines remaining subject to duties after  full implementation  are found in HS Section XIX 
(arms and ammunition). Table 3.4  shows  that Ghana's tariff liberaliza tion is front loaded, with the 
majority of tariffs eliminated in 2016. These tariffs are spread out across all HS Sections. Once 
implementation is complete, tariffs remaining dutiable for imports from the EU are found across all 
HS Sections, with average d uties ranging from 10.2% to 20%.   
Table 3.2 EU: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  MFN duty -
free lines  
2016  Number of 
additional duty -
free lines under 
the Agreement  
2016  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  
I 9.8 931 107 824   
II 5.5 557 150 407   
III 5.9 128 23 105   
IV 15.0 840 95 745   
V 0.8 234 170 64   
VI 4.3 1,168  303 865   
VII 4.6 301 62 239   
VIII 3.1 130 45 85   
IX 2.4 213 99 114   
X 0.0 195 195    
XI 8.0 1,159  39 1,120    
XII 8.2 106 2 104   
XIII 4.0 240 33 207   
XIV 0.6 56 45 11   
XV 1.8 953 500 453   
XVI 2.3 1,375  307 1,068    WT/REG382/1  
 
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  HS 
Section  MFN 
Average  
% No. of 
lines  MFN duty -
free lines  
2016  Number of 
additional duty -
free lines under 
the Agreement  
2016  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  
XVII 4.9 269 30 239   
XVIII 2.5 322 89 233   
XIX 2.2 22 4  18 2.7 
XX 2.6 208 55 153   
XXI 0.0 7 7    
Total  5.1 9,414  2,360  7,036  18 2.7 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from EU authorities.  
Table 3.3 Ghana : Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  MFN* duty -
free lines  
2016  Number of additional 
duty-free lines under 
the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2016  
2021  
2022  
I 17.2 400  75  22 303 15.5 
II 13.7 376  74 1 207 94 10.2 
III 14.9 59  17   42 13.7 
IV 18.2 284  48 4 3 229 17.4 
V 6.1 173 3 158   12 13.8 
VI 7.2 932 64 758 4 35 71 17.0 
VII 10.9 232 2 122  1 107 14.3 
VIII 12.3 82  48  8 26 16.9 
IX 12.1 127  82  1 44 17.3 
X 10.1 170 14 104  3 49 17.4 
XI 16.9 826 1 227  553 45 20.0 
XII 15.8 73  5 6 60 2 20.0 
XIII 16.8 160  53  10 97 19.9 
XIV 10.6 54 1 39  12 2 20.0 
XV 12.5 640  398  183 59 19.6 
XVI 8.5 843 2 701 8 79 53 18.8 
XVII 8.8 284 3 243 3 2 33 15.9 
XVIII 10.9 214 8 124 13 54 15 20.0 
XIX 14.8 60  3 29 24 4 20.0 
XX 18.6 132  10 6 59 57 19.8 
XXI 20.0 7    5 2 20.0 
Total  12.1 6,128  98 3,289  74 1,321  1,346  16.6 
* Ghana applies ECOWAS CET.  
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on the data of Ghana provided by the EU authorities.  
 
3.11.   Chart 3.1 shows Ghana's average preferential duties remaining by HS Chapter once tariff 
commitments are fully implemented. The average preferential duties remaining for imports from 
the EU range from 5% in Chapters 6, 7, 13, and 47 , up to average rates of 20% which are found 
in almost half of HS Chapters with duties remaining. While for most Chapters MFN and prefe rential 
rates are the same, average rates for imports from the EU are lower in some Chapters, notably 
HS 2, 3, 4, 7, 12, 15 -22, 34 and 36, thus providing additional preferential access for EU imports.  WT/REG382/1  
 
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  Chart 3.1 Ghana : Average of dutiable rates, by HS Chapter  
 
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data for Ghana provided by the EU authorities.  
 
3.1.4   Tariff rate quotas  
3.12.   There are no provisions on tariff rate quotas in the Agreement.  
3.2  Rules of origin  
3.13.   The Agreement does not have rules of origin but the Parties agreed  to establish a common 
and reciprocal regime governing rules of origin at the latest by  30 June 2008. The regime was to 
enter into force no later than the first day of the provisio nal application of the Agreement, based 
on the rules of origin as defined by the Cotonou  Agreement and providing for  improvement while 
taking into account the development objectives of Ghana.  The Parties note that the reciprocal 
common regime for rules of origin has not been established thus far but the matter is currently 
being discussed between them.   
3.14.   The provisions on rules of origin will be reviewed by the Parties no later than three years 
after the entry into force of the Agreement with the objective o f simplifying the concepts and 
methods used to determine origin, taking into account the development objectives of Ghana.  The 
Parties will take into account technological development, production processes and any other 
factors including ongoing reforms wit h regard to rules of origin which might require amendment of 
the negotiated regime. Any amendment or replacement will be made through a decision by the 
EPA Committee.  
3.3  Export duties and charges, and quantitative restrictions  
3.15.   No new customs duties on exports  or equivalent charges shall be introduced on trade 
between the Parties, nor  shall existing customs duties on exports be increased from the date of 
entry into force of the Agreement (Article 16). In exceptional circumstances, if Ghana can 
demonstrate specific needs in terms of revenue, infant industry protection, temporary customs 
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HS Chapters 25 -97WT/REG382/1  
 
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  duties on exports or equivalent charges may be introduced on a limited number of additional 
goods; an increase in existing charges could also take place following consultations with the EU.  
The Parties will revisit Article 16 in the EPA Committee at least three  years following the entry into 
force of the Agreement, taking into account the impact on development and economic 
diversification of Ghana.  
3.16.   In Appendix I of the Agreement Ghana was expected to identify priority products for export 
to the EU and to notify them to the EPA Committee not later than three months following entry 
into force of the Agreement. The EPA Committee was expected to adopt the products.  The Parties 
indicate that no such products have been identified yet nor discussed in the EPA Committee.   
3.17.   All prohibitions or restrictions on exports (and imports) between the Parties, whether made 
effective through quotas, licences or other measures were to be eliminated upon the entry into 
force of the Agreement; the exceptions were anti -dumping, counterva iling and safeguard 
measures taken according to Articles 23, 24 and 25 of the Agreement  (Article 18) . 
3.4  Regulatory Provisions of the Agreement  
3.4.1   Standards  
3.18.   Chapter 4 of the Agreement deals with Technical Barriers to Trade and Sanitary and 
Phytosanitary Measures  
3.4.1.1   Sanitary and phytosanitary measures  
3.19.   The provisions of  Chapter 4 shall apply to sanitary and phytosanitary measures (SPS 
measures) as defined in the WTO Agreement on SPS measures (WTO SPS Agreement) insofar as 
they affect trade between the Parties  (Article  38). Its objectives are to facilitate trade in goods 
between the Parties, to increase their capacity to identify, prevent and eliminate unnecessary 
obstacles to their bilateral trade as a result of technical regulations, standards and conformity 
assessmen t procedures applied by either Party, while not affecting their capacity to protect public, 
plant and animal health  (Article 37) . 
3.20.   The Parties reaffirm their rights and obligations under the WTO Agreements, and in 
particular the WTO SPS Agreement , the Inter national Plant Protection Convention (IPPC), Codex 
Alimentarius and the World Organization for Animal Health (OIE). They also reaffirm their 
commitment to enhance public health in Ghana, in particular through the streamlining of capacities 
to identify non -compliant products (Article 36).  
3.21.   The Parties agree on exchanging information on SPS measures, including : any changes to 
their technical import requirements;  import prohibitions to address problems relating to public, 
animal or plant health, safety and the  environment, as soon as possible in acco rdance with SPS 
recommendations;  other topics agreed by the Parties to be of pote ntial importance in their trade; 
and epidemiological surveillance on animal disease and the occurrence of pests of known and 
immediate  danger to the other Party. They also agree to cooperate to alert each other early when 
new regional rules may impact bilateral trade. They recognize the importance of cooperation in 
SPS measures for the implementation of the Agre ement. They agree to coope rate including 
through financial support for harmonized SPS measures , based on relevant international 
standards; building capacity among public and private actors, including information and training, in 
order to help exporters to conform to EU rules and st andards and of participating in international 
organizations; and the development of national capacities for the assessment of product 
compliance and access to the EU market (Article 43).  The competent authorities are the European 
Commission and/or the EU M ember States for the EU, and the Ministry of Food and Agriculture for 
Ghana (Annex II).   
3.4.1.2   Technical Barriers to Trade  
3.22.   The provisions of Chapter 4 shall apply to technical regulations, standards and conformity 
assessment as defined in the WTO Agreement on Te chnical Barriers To Trade (WTO TBT 
Agreement) insofar as they affect trade between the Parties (Article 38). Its objectives are to 
facilitate trade in goods between the Parties, to increase their capacity to identify, prevent and WT/REG382/1  
 
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  eliminate unnecessary obst acles to their bilateral trade as a result of technical regulations, 
standards and conformity assessment procedures applied by either Party, while not affecting their 
capacity to protect public, plant and animal health (Article 37).  
3.23.   The Parties reaffirm th eir rights and obligations under the WTO Agreements and in 
particular the WTO TBT Agreement.  They also agree to exchange information with a view to 
collaborating so that their products meet technical regulations and standards required to access 
each others ' markets and to alert each other early when new regional rules may impact trade 
between them (Article 41). They also recognize the importance of cooperation in technical 
regulations, standards and conformity assessment for the full implementation of the A greement. 
They agree to cooperate including through financial support for the adoption of technical standards 
and regulations, conformity assessment procedures, based on relevant international standards; 
building capacity among public and private actors, i ncluding information and training, in order to 
help exporters to conform to EU rules and standards and of participating in international 
organization s; and the development of national capacities for the assessment of product 
compliance and access to the EU  market (Article 43).  The competent authorities are the European 
Commission and/or the EU Members States for the EU and the Ghana Standards Authority for 
Ghana (Annex II).  
3.4.2   Safeguard mechanisms  
3.24.   Chapter 2 deals with trade defence instruments. Article 23 refe rs to anti -dumping and 
countervailing measures, Article 24 to multilateral safeguard measures and Article 25 to bilateral 
safeguards disciplines.  
3.4.2.1   Global  safeguards  
3.25.   In Article 24, the Parties agree that , subject to the provisions of Article 24  they maintain 
their rights to adopt measures in accordance with Article XIX of the GATT 1994, the WTO 
Agreement on Safeguards and Article 5 of the WTO Agreement on Agriculture.9 This provision  shall 
not be subject to the dispute settlement provisions of t he Agreement.  
3.26.   Notwithstanding the commitment to the relevant WTO Agreements , the EU shall, 
considering  the overall development objectives of the Agreement and the small size of Ghana's 
economy, exclude imports from Ghana from any measure taken pursuant to  Article XIX of the 
GATT 1994, the WTO Agreement on Safeguards and Article 5 of the WTO Agreemen t on 
Agriculture for  five years from the date of entry into force of the Agreement. Not later than 120 
days before the end of the five years, the EPA Committee shall review the operation of these 
provisions in the light of the development needs of Ghana, with a view to extending their 
application.  
3.4.2.2   Bilateral safeguards  
3.27.   After having examined alternative solutions, Article 25 permits the Parties to apply bilateral 
safeguards of limited duration, which derogate from their tariff liberalization commitments under 
Articles 12 and 13 of Chapter 1 of the Agreement, under certain conditions. Such measures may 
be taken where a product originating in one Party is being import ed into the territory of the other 
Party in such increased quantities and under such conditions as to cause or threaten to cause: 
(i) serious injury to the domestic industry producing like or directly competitive products in the 
territory of the importing Party;  (ii) disturbances in a sector of the economy, particularly where 
these disturbances produce major social problems, or difficulties which could lead to serious 
deterioration in the economic situation of the importing Party; or (iii) disturbances in t he markets 
of like or directly competitive agricultural products or mechanisms regulating those markets.  Such 
safeguard  measure s shall not exceed what is  necessary to remedy or prevent serious injury or 
disturbances as describe d above. The safeguard  measur es may  consist of one or more of the 
following: a suspension of the further reduction of the rate of import duty for the product 
concerned, as provided for by the Agreement; an increase in the customs duty on the product 
concerned up to a level not exceedi ng the customs duty applied to other WTO Members; and an 
introduction of tariff rate quotas on the product concerned.  
                                                
9 For the purposes of Article 24 origin shall be determined in accordance with the non -preferential rules 
of origin of the Parties.  WT/REG382/1  
 
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  3.28.   Where a product originating in Ghana is being imported in such increased quantities and 
under such conditions as to cause or threaten to c ause the serious injury or disturbances identified 
above, to one or several of the EU's outermost regions, the EU may take surveillance or safeguard 
measures limited to the region or  regions concerned.   
3.29.   Ghana may take safeguard measures where a product ori ginating in the EU, as a result of 
the reduction of duties, is being imported in such increased quantities and under such conditions 
as to cause or threaten to cause disturbances to an infant industry producing like to directly 
competitive products.  
3.30.   Bilate ral safeguards may only be maintained for such time as necessary to prevent or 
remedy the serious injury or disturbances described above. They shall not be applied for a period 
exceeding two years but where the circumstances warranting their continuation e xist, they may be 
extended for a further period of no more than two years. Where Ghana applies a safeguard or the 
EU applies a measure limited to the territory of one or more of its outermost regions, the measure 
may however be applied for a period not exc eeding four years, and w here the circumstances 
warrant  continuation, extended for another four years.  Safeguards that exceed one year shall 
contain clear elements progressively leading to the elimination of the causes and measures at the 
end of the period of application, at the latest. Unless in exceptional circumstances submitted for 
approval to the EPA Committee, sa feguards shall not be applied on  import s of products previously 
subject to a safeguard for a period of at least one year from the expiry of th e measure.  
3.31.   If a Party feels that there is a threat of injury or other disturbance as described above, it 
shall immediately refer the matter to the EPA Committee for examination. The EPA Committee 
may make any recommendation to remedy the situation. If no r ecommendation is made or no 
satisfactory situation has been reached within 30 days of the matter being referred to the 
Committee, the importing Party may adopt the appropriate measures to remedy the 
circumstances. Before taking any measures, Ghana shall su pply the EPA Committee with all the 
relevant information required for a thorough examination by the Committee, with a view to 
seeking a solution acce ptable to the Parties. In the selection of the measures, priority must be 
given to those which permit the c orrection of the problem efficiently and quickly, while disturbing 
to the least extent possible the good operation of the Agreement. Any safeguard measures taken 
must be notified immediately to the EPA Committee and shall be the subject of periodic 
consult ations in the Committee, particularly to establish a timetable for their abolition as soon as 
the circumstances permit.  
3.32.   Provisional measures  may be taken in exceptional circumstances without complying with the 
requirements above, for a maximum of 180 days for the EU and 200 days for Ghana, and  for 
measures taken by the EU limited to the territory of one or more of its outermost regions. The 
duration of any provisional measures shall be counted as part of the definitive safeguard measure 
and any extension. I n taking such provisional measures the interests of all the Parties involved 
shall be taken into account. The importing Party shall inform the other Party and immediately 
inform the EPA Committee.  
3.33.   The WTO Agreements shall not be invoked to preclude a Party  from adopting safeguard 
measures in conformity with Article 25.  According to the Parties no safeguard measures have been 
adopted thus far.  
3.34.   In Article 26 the Parties recognize the importance of cooperation in trade defence  including 
through assistance in the development of regulatory and institutional capacity for trade defence.  
3.4.2.3   Other measures  
3.35.   When compliance with the provisions of the Agreement lead to problems of availability of, or 
access to foodstuffs or other products essential for food security, and where this situation gives 
rise to or is likely to give rise to major difficulties for Ghana, it may take appropriate measures in 
accordance with safeguard procedures under Article 25 of the Agreement.  According to the Part ies 
no such measures have been taken to date.  WT/REG382/1  
 
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  3.4.3   Anti-dumping and countervailing measures  
3.36.   The Parties may take anti -dumping or countervailing actions in accordance with the relevant 
WTO Agreements (Article 23). Before taking such measures the Parties shall co nsider the 
possibility of constructive remedies as provided for in the relevant WTO Agreements, and may hold 
consultations to this end. The EU shall notify Ghana of the receipt of a properly documented 
complaint before initiating an investigation. The prov isions of Article 23 shall be applicable to all 
investigations initiated after the entry into force of the Agreement; the Article shall not be subject 
to the dispute settlement provisions of the Agreement.  
3.37.   In Article 26 the Parties recognize the importance  of cooperation in trade defence incl uding 
through assistance in the development of regulatory and institutional capacity for trade defence . 
3.4.4   Subsidies and State -aid 
3.38.   The Agreement has no provisions on State aid and on subsidies (o ther than the provisions 
under Article 23 of the Agreement ). 
3.4.5   Customs -related procedures  
3.39.   Chapter 3 of the Agreement on customs and trade facilitation aims to reinforce cooperation 
in customs related procedures and trade facilitation with a view to ensuring that the relevant 
legislati on and procedures, as well as the administrative capacity of the administrations, fulfil the 
objectives of effective control and the promotion of trade facilitation, and help promote the 
development and regional integration of the signatories.  In doing so,  the Parties recognize that 
legitimate public policy objectives, including in relation to security and the prevention of fraud, 
shall not be compromised in any way.  
3.4.6   Customs and administrative cooperation  
3.40.   Article 21 contains special provisions on administr ative cooperation, while  Article 28 deals 
with customs and administrative cooperation and Article 29 with customs legislation and 
procedures . In Article 21 the Parties agree that administrative cooperation is essential for the 
implementation and control of  preferential treatment under the Agreement. They underline their 
commitment to combat irregularities and fraud in customs and related matters.  Preferential 
treatment may be temporarily suspended by a Party if it finds, on the basis of objective 
informatio n, there is a failure to provide administrative cooperation10 and/or of irregularities or 
fraud.11 The Party must inform the EPA Committee of its findings and hold consultations with the 
other Party to reach a solution acceptable to both Parties. The Party m ust also publish a notice to 
importers in its Official Journal indicating the products concerned at the same time. If no solution 
is found within three months of such consultations, the Party may temporarily suspend preferences 
for the products concerned a nd inform the EPA Committee of its decision to do so. The 
suspensions shall be limited to that necessary to protect the financial interests of the Party 
concerned and shall not exceed a period of six months, which may be renewed.  They shall be 
subject to p eriodic consultations in the EPA Committee with a view to their termination as soon as 
the conditions for their application are no longer met .  
3.41.   In Article 28 the Parties agree to cooperate on customs and administration.12 The Protocol 
on mutual administrati ve assistance in customs matters provides the framework for assistance to 
                                                
10 A failure to provide administrative cooperation is defined by Artic le 21 as (a) a repeated failure to 
respect the obligations to verify the originating status of the product(s) concerned; (b) a repeated refusal or 
undue delay in carrying out and/or communicating the results of subsequent verification of the proof of origi n; 
and (c) a repeated refusal or undue delay in obtaining authorization to conduct administrative cooperation 
missions to verify the authenticity of documents or accuracy of information relevant to the granting of the 
preferential treatment in question.  
11 A finding of irregularities or fraud may be made inter alia , where there is a rapid increase, without 
satisfactory explanation, in imports of goods exceeding the usual level of production and export capacity of the 
other Party, which is linked to objective  information concerning irregularities or fraud.  
12 This includes commitments to exchange information concerning customs legislation and procedures; 
develop joint initiatives on import, export and transition procedures, including towards ensuring effective 
service to the business community; cooperate on th e automation of customs and other trade procedures and 
collaborate where appropriate on establishing common standards on data exchange; establish as far as WT/REG382/1  
 
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  be provided to ensure the correct application of their customs legislation, in particular by 
preventing, investigation and combating operations in breach of that legislation.  The Protocol has 
provisions on assistance on request as well as spontaneous assistance.  
3.42.   The Parties' trade and customs legislation, provisions and procedures are to be based on 
international instruments and standards applicable in the field, including the  substantive elements 
of the revised Kyoto Convention on the simplification and harmonization of customs procedures, 
the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data  set and the 
Harmonized System (Article 29).  They also ag ree to ensure that any restrictions, controls or 
requirements must be used for a legitimate public policy objective, and be non -discriminatory, 
proportionate and applied uniformly and also to treat goods in transit or imported from the other 
Party not less  favourably than  domestic goods.  Other provisions include the use of international 
standards and instruments relevant to transit; cooperation and coordination between all concerned 
authorities and agencies to facilitate traffic in transit; and measures to improve working methods, 
non-discrimination, transparency, efficiency, integrity and accountability of operations. Efforts will 
also be made to maintain good relations with the business community including by making 
information including legislation public ly available, as far as possible, electronically, and timely and 
regular consultations with trade representatives on legislat ive proposals  (Article 30) . The 
importance of cooperation in general for customs and trade facilitation is also recognized in 
Article 35. They agree to cooperate, in accordance with the provisions of Article 4 (development 
finance cooperation), including by facilitating support, notably through the elaboration of 
appropriate simplified legal and regulatory provisions; information and sensitization of operators, 
including staff training; and capacity building, modernization and interconnection of customs 
administration.  
3.43.   The Parties agree that Article VII of the GATT 1994 and the Agreement on the 
Implementation of Article VII of the GATT  1994 shall govern customs valuation rules applied to 
their reciprocal trade.  They also agree to cooperate with a view to reaching a common approach to 
issues relating to customs valuation (Article 31) and to facilitating progress of customs reform in 
West Africa (Article 32). They agree to continue negotiations on the Chapter in order to 
complement it in a regional framework and a full EPA (Article 33).  
3.44.   A Special Committee on trade and customs facilitation will be established within the EPA 
Committee.  According to the Parties this Committee has not yet been established.  The Committee 
will report to the EPA Committee and will discuss customs issues that are meant to facilitate trade 
between the Parties and monitor and the implementation and application of t he Chapter and of 
rules of origin (Article 34).  
3.4.7   Other regulations  
3.4.7.1   Outermost regions  
3.45.   Taking account of the geographical proximity of the outermost regions of the EU and Ghana 
and in order to reinforce economic and social links between these regions and Ghan a, the Parties 
shall endeavour to facilitate cooperation in all areas covered by the Agreement as well as to 
facilitate trade in goods and services, promote investment and encourage transport and 
communication links between the outermost regions and Ghana.  These objectives shall also be 
pursued, wherever possible, through the joint participation of Ghana and the outermost regions in 
the framework and specific programmes of the EU in the areas covered by the Agreement. The EU 
shall endeavour to ensure coordi nation between the different financial instruments of its cohesion 
and development policies to foster cooperation between Ghana and the outermost regions in the 
areas covered by the Agreement. However, nothing in the Agreement shall prevent the EU from 
applying existing measures aimed at addressing the structural , social and economic situation of 
the outermost regions pursuant to Article 299(2) of the EU Treaty (Article 74).  
                                                                                                                                                  
possible, common positions on customs in international fora; cooperate in the planning and delivery of 
technical assistance, notably to facilitate customs and trade facilitation reforms; and promote coordination 
between all related agencies, internally and across borders.  WT/REG382/1  
 
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  3.5  Sector -Specific Provisions of the Agreement  
3.5.1    Sugar  
3.46.   Under the provisions of Protocol 3 of the Cotonou Agreement, customs duties on imports of 
sugar (under HS1701) were eliminated on 1 October 2009.  The Agreement confirms that after that 
date the Protocol will no longer be in force between the Parties (Annex  1:3) and hence EU customs 
duties on imports from Ghana of sugar will be eliminated on 1 October 2009. Between 1 October 
2009 and 30 September 2015, the EU could impose the applied MFN tariff on products under HS 
1701 from Ghana imported in excess of level s deemed to cause a disturbance in the EU sugar 
market  (Annex 1:5) .13 The EU confirms it has never taken such a measure . Until that time and in 
addition to the tariff rate quota (TRQ) under the Sugar Protocol, a TRQ at zero duty of 75,000 
metric tonnes was provided for the marketing year14 2008/09 for products under HS 1701, white 
sugar equivalent, from the ESA States. Import licences were to be granted for the additional TRQ 
only if the importer agreed to purchase the products at a price at least equal to th e guaranteed 
prices fixed for sugar imported into the EU under the Sugar Protocol.  
3.47.   Least developed countries will not be subject to these provisions but imports from these 
countries will nevertheless be subject to the safeguard clause under the Agreement.  Any measure 
taken pursuant to paragraph 5 shall be notified and subject to periodic consultations in the EPA 
Committee. The EU indicates that the procedure ended on 30 September 2015.  For the period 
from 1 October 2015, in applying the saf eguard measures under Article 25  of the Agreement (see 
Section  3.4.2 above) for products under HS 1701, disturbances in the market were deemed to 
arise if the EU market price of white sugar fell during two consecutive months below 80% of the 
EU market price during the pre vious marketing year. The EU indicates that such measures have 
never been applied.   
3.48.   Imports of products under HS 17049099, 18061030, 18061090, 21069059 and 21069098 
were subject to a special surveillance mechanism from 1 January 2008 to 30  September 2015 t o 
ensure that the arrangements described above were not circumvented. A cumulat ive increase in 
imports from Ghana  by over 20% in volume during 12 consecutive months compared to the 
average annual imports over th e three previous 12 months, were  to be analys ed by the EU and if 
it considered that there was  circumvention, it could suspend preferential treatment and impose the 
MFN tariff. The EU indicates this has never happened. The conditions for granting an import licence 
for products under HS 1701 between 1 October 2009 and 30  September 2012 were that the 
importer had to purchase the products at a price not lower than 90% of the reference price set by 
the EU for the relevant marketing year. The reference price has been replaced by a reference 
"threshold" and is currently €404 per tonne.15 The provisions on sugar imports are not applicable 
to the French overseas territories for a period of 10 years from entry into force of the Agreement 
and extendable by another 10 years unless the Parties agree otherwise (Annex  I:9). 
4  GENERAL PROVISIONS O F THE AGREEMENT  
4.1  Transparency  
4.1.  While there is no section in the Agreement dedicated to transparency, the re are transparency 
commitments  under specific provisions such as for SPS and TBT measures (Article 41), dialogue on 
tax policy  and administration (Article 78)  and customs procedures (Article 29).  
4.2  Current payments and capital movements  
4.2.  There are no provisions on current payments and capital movements in the Agreement.  
However, the Parties not that the rendez -vous clause under Arti cle 44 envisages the possibility to 
launch negotiations on trade in services which may include capital movement at some point.   
                                                
13 The levels were 3.5 million tonnes in a marketing year of such products originati ng in the ACP States 
signatory to the Cotonou Agreement; and 1.38 million tonnes in marketing years 2009/2010 rising to 1.45 
million tonnes in marketing year 2010/2011 and 1.6 million tonnes in the following four marketing years, of 
such products originati ng in ACP States that are not recognized by the UN as least developed countries.  
14 The marketing year was from 1 October -30 September.  
15 Regulation (Eu) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013. 
Available at: http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32013R1308&from=EN .  WT/REG382/1  
 
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  4.3  Exceptions  
4.3.  General exceptions are found in Article 68 while Article 69 refers to Security Exceptions.  
Article 68  is based on Art icle XX of the GATT 1994, while Article 69 is based on GATT  Article XXI . 
4.4.  Under Article 70, nothing in the Agreement or any arrangement adopted under the 
Agreement shall be construed to prevent the Parties from distinguishing , in the application of the 
relevant provisions of their fiscal legislation, between taxpayers that are not in the same situation, 
in particular with regard to their place of residence or to the place where their capital is invested. 
Nothing in the Agreement shall  be construed to prevent  the adoption or enforcement of any 
measure aimed at preventing the avoidance or evasion of taxes under the avoidance of double 
taxation treaties or other tax arrangements or domestic fiscal legislation. The Parties rights and 
obligations under any tax con vention are also maintained. In the event of any inconsistency 
between the Agreement and any such tax convention, the convention shall prevail to the extent of 
the inconsistency.  
4.4  Accession and Withdrawal  
4.5.  In the case of any request by a third State to become a member of the EU, the EPA 
Committee shall be advised. During the negotiations between the EU and the third State, the EU 
will provide Ghana with any relevant information and Ghana in turn shall convey its concerns to 
the EU so it can take them ful ly into account. The EU shall notify Ghana of any accession to the 
EU. 
4.6.  Any new Member State of the EU shall accede to the Agreement from the date of its 
accession to the EU by means of a clause to that effect in the Act of Accession. If the Act of 
Accessio n does not contain an accession clause, the EU Member State shall accede by depositing 
an act of accession with the General Secretariat of the Council of the EU, which shall send certified 
copies to Ghana. The Parties shall review the effects of accession by a new Member State on the 
Agreement and the EPA Committee may decide on any transitional or amending measures that 
might be necessary  (Article 77) . 
4.7.  Termination is governed by Article 75 of the Agreement. Either Party may give written notice 
to the other  of its intention to denounce the Agreement . Denunciation shall take effect six months 
after notification to the other Party (Article 75).  The Agreement shall be superseded by a global 
EPA concluded at the regional level with the EU on the date of its entr y into force.   
4.5  Institutional framework  
4.8.  The Agreement forms an EPA Committee, which was due to be established within three 
months from the date of signature of the Agreement. The Parties agree that the composition, 
organization and operation of the Committe e will respect the principle of equality.  
4.9.  The Committee, which will determine rules for its organization and functioning, is responsible 
for the administration of the Agreement and the fulfilment of all its tasks mentioned in the 
Agreement. Each Party is to designate a focal point within the Committee to facilitate 
communication and effective implementation. The meetings of the Committee may be open to 
third parties and specifically the ECOWAS Commission may be invited to its meetings.  The Parties 
indicate  that the Committee has been informally formed as the rules of procedure are still under 
preparation.  
4.10.   In addition, the Agreement establishes a Special Committee for Customs and Trade 
Facilitation  (Article 34).  
4.6  Dispute settlement  
4.11.   Title V deals with dispute avoidance and resolution. Dispute settlement procedures under 
the Agreement aim to avoid and settle any dispute between the Parties with a view to arriving, 
where possible, at a mutually agreed solution.  The procedures shall apply to any dispute on the 
interpretation and application of the Agreement except for Title II which deals with development WT/REG382/1  
 
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  cooperation and development finance  for which the procedures set out in Article 98 of the Cotonou 
Agreement will continue to apply in case of disputes concerning development finance cooperation.  
4.12.   According to Article 65 of the Agreement, the arbitration bodies set up under the Agreement 
will not adjudicate disputes concerning the Parties' rights and obligations under the WTO 
Agreements. The Parties right to recourse  under the dispute settlement provisions of the 
Agreement is without prejudice to any action, including dispute settlement, in the WTO. 
Nevertheless, once a Party has taken a dispute to either forum, it cannot institute a dispute 
settlement proceeding rega rding the same measure in the other forum until the first proceeding 
has ended . Nothing in the Agreement shall preclude a Party from implementing the suspension of 
obligations authorized by the WTO's Dispute Settlement Body.  
4.13.   The Parties will aim to resolve  disputes through consultation in good faith with the aim of 
reaching a mutually agreed solution. Consultations will be held within 40 days (15 days for matters 
of urgency or perishable or seasonal goods) of the submission of the request which shall be mad e 
in writing to the other Party with a copy to the EPA Committee.  The consultations shall be deemed 
to have been concluded within 60 days  (30 days for matters of urgency or perishable or seasonal 
goods)  of the date of submission of the request  unless both Parties agree to continue the 
consultations.   
4.14.   If consultations are not held within these timeframes  or if consultations are concluded 
without agreement, the complaining Party may request the establishment of an arbitration panel in 
accordance with Article 49. Article 48 describe s the Agreement's mediation  procedures.  The Parties 
are to agree on a mediator who will be appointed by the Chair of the EPA Committee (or his/her 
delegate) if the Parties are unable to agree within ten days of the date of request fo r mediation.  
The mediator will convene a meeting with the Parties not later than 30 days after being selected, 
receive submissions not later than 15 days before the meeting, and notify an opinion not later 
than 45 days after having been selected.  The opinion may include a recommendation on how to 
resolve the dispute although the opinion is not binding. The proceedings on mediation shall remain 
confidential.  
4.15.   In the case that the Parties have failed to resolve a dispute through consultations or 
mediation, the complaining Party may request the establishment of an arbitral panel.  The request 
shall be made in writing to the other Party and the EPA Committee. Within ten days of submitting 
the request, the Parties shall consult to reach agreement on the c omposition of the Panel which 
shall consist of three members. If they fail to reach agreement, either Party may request the Chair 
of the EPA Committee to select all three members by lot from the list established under Article 64 
of the Agreement.16 The memb ers will be selected within five days of the request to the Chair of 
the EPA Committee. The date of establishment of the Panel will be the date on which the members 
are selected.  
4.16.   The Panel shall notify an interim report to the Parties not later than 120 da ys from its 
establishment. Any Party may submit written comments to the interim report to the Panel within 
15 days of the notification of the report (Article 51). The Panel will notify its ruling to the Parties 
and to the EPA Committee within 150 days of i ts establishment.  If it believes that a longer time -
period is needed, it must inform the Parties and the Committee in writing of the reasons for the 
delay and date on which it intends to conclude its work. The ruling should in any case not be 
notified late r than 180 days from the date of the establishment of the Panel.  In case of urgency, 
including those involving perishable and seasonal goods, the Panel will make every effort to notify 
its ruling within 75 days and at the latest within 90 days of its estab lishment.17 Either Party may 
request the Panel to recommend how the Party complained against could bring its measures into 
compliance  (Article 52) . 
4.17.   The time to comply with the Panel's ruling shall be notified by the Party complained against 
within 30 days a fter the notification of the Panel's ruling to the complaining Party and the EPA 
Committee. If there is disagreement among the Parties on the reasonable period of time, the 
complaining Party shall, within 20 days from the notification by  the other Party, r equest the Panel 
                                                
16 The members selected shall be one each from the list presented by both Parties and one among  the 
individuals selected by the Parties to act as Chair.  
17 The Arbitration Panel may give a preliminary ruling within 10 days of its establishment on whether it 
deems the case to be urgent.  WT/REG382/1  
 
- 21 - 
 
  (and the other Party as well as the Committee) in writing to determine the reasonable period of 
time. The Panel will provide a ruling within 30 days from receipt of the request . The reasonable 
period of time may be extended by agreement be tween the Parties  (Article 54) . The Party 
complained against shall notify the other Party of steps it has taken to comply with the Panel 
ruling before the end of the reasonable period of time. If there is disagreement about the 
compatibility of the steps t aken with the ruling, the complaining Party may request, in writing, the 
arbitration Panel to rule on the matter.  The Panel shall notify its ruling within 90 days (45 days in 
case of urgency or cases involving perishable or seasonal products) of the reques t (Article 55). If 
the Party complained against fails to notify the steps it takes before the expiry of the reasonable 
period of time, or if the Panel notifies that these are not compatible with the Party's obligations to 
comply with the Panel ruling, the Party shall, if so requested by the complaining Party, present an 
offer for temporary compensation. If no agreement on compensation is reached within 30 days of 
the end of the reasonable period of time or the Panel ruling that the measures taken were not 
compatible with its original ruling , the complaining Party  shall be entitled, upon notification to the 
other Party, to adopt appropriate measures. In adopting such measures the Party shall endeavour 
to select measures that least affect the attainment of the  objectives of the Agreement and shall 
take into consideration their impact on the economy of the Party complained against .18 The EU will 
exercise due restraint when asking for compensation or adopting appropriate measures, taking 
into account the developin g country status of Ghana  (Article 56) . The Party complained against will 
notify the other Party and the EPA Committee of any measure it has taken to comply with the 
Panel ruling and of its request for the end to appropriate measures taken by the other Par ty. 
Failing agreement on the compatibility of the notified measure with the provisions of the 
Agreement within 30 days of the submission of the notification, the complaining Party shall request 
in writing, with a notification to the other Party and the EPA  Committee, the Panel to rule on the 
matter. The Panel ruling must be made within 45 days of this request. If the Panel finds that the 
measure taken to comply with its ruling is not in conformity with the provisions of the Agreement, 
it will determine whet her the complaining Party can continue to apply appropriate measures. If it 
finds that the measure complies with its ruling, the appropriate measures shall be terminated 
(Article 57).  
4.7  Relationship with other agreements concluded by the Parties  
4.18.   With the exc eption of development cooperation provisions under Title II of Part 3 of the 
Cotonou Agreement, in case of any inconsistency between the provisions of the Agreement and 
the provisions of Title II of Part 3 of the Cotonou Agreement, the provisions of the Ag reement shall 
prevail. Furthermore, nothing in the Agreement shall be construed to prevent the adoption by the 
Parties of any measures, including trade and trade related measures, deemed appropriate as 
provided for under Articles 11b, 96 and 97 of the Coto nou Agreement. The Parties also agree that 
nothing in the Agreement requires them to act in a manner inconsistent with their WTO obligations 
(Article 80).  
4.19.   Table 4.1  below shows all other RTAs involving the Parties, including notified and non -
notified RTAs.  
Table 4.1 EU – Ghana: Participation in other RTAs (notified and non -notified in force), as 
of 6 March 2018  
RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
EUROPEAN UNION  
EU - Canada  21-Sept-17 Goods & Services  2017 GATT Art. XXIV & GATS 
Art. V  
EU - Colombia and Peru - Accession 
of Ecuador  01-Jan-17 Goods & Services  2017 GATT Art. XXIV & GATS 
Art. V  
EU - SADC* 10-Oct-16 Goods  2017 GATT Art. XXIV  
EU - Côte d'Ivoire  03-Sept-16 Goods  2008 GATT Art. XXIV  
EU - Georgia  01-Sep-14 Goods & Services  2014 GATT Art. XXIV & GATS 
Art. V  
EU - Republic of Moldova  01-Sep-14 Goods & Services  2014 GATT Art. XXIV & GATS 
Art. V  
EU - Cameroon  04-Aug-14 Goods  2009 GATT Art. XXIV  
                                                
18 These appropriate measures will under no circumstances  affect development assistance to Ghana.  WT/REG382/1  
 
- 22 - 
 
  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
EU - Ukraine  23-Apr-14 Goods & Services  2014 GATT Art. XXIV & GATS 
Art. V  
EU - Central America** 01-Aug-13 Goods & Services  2013 GATT Art. XXIV & GATS 
Art. V  
EU - Colombia and Peru and Ecuador  01-Mar-13 Goods & Services  2013 GATT Art. XXIV & GATS 
Art. V  
EU - Eastern and Southern Africa 
States Interim EPA  14-May-12 Goods  2012 GATT Art. XXIV  
EU - Republic of Korea  01-Jul-11 Goods & Services  2011 GATT Art. XXIV & GATS 
Art. V  
EU - Serbia  01-Feb-10 
01-Sep-13 Goods  
Services  2010 
2013 GATT Art. XXIV  
GATS Art. V  
EU - Papua New Guinea / Fiji  20-Dec-09 Goods  2011 GATT Art. XXIV  
EU - CARIFORUM States EPA  01-Nov-08 Goods & Services  2008 GATT Art. XXIV & GATS 
Art. V  
EU - Bosnia and Herzegovina  01-Jul-08 
01-Jun-15 Goods  
Services  2008 
2016 GATT Art. XXIV  
GATS Art. V  
EU - Montenegro  01-Jan-08 
01-May-10 Goods  
Services  2008 
2010 GATT Art. XXIV  
GATS Art. V  
EU - Albania  01-Dec-06 
01-Apr-09 Goods  
Services  2007 
2009 GATT Art. XXIV  
GATS Art. V  
EU - Algeria  01-Sep-05 Goods  2006 GATT Art. XXIV  
EU - Egypt  01-Jun-04 Goods  2004 GATT Art. XXIV  
EU - Lebanon  01-Mar-03 Goods  2003 GATT Art. XXIV  
EU - Chile 01-Feb-03 
01-Mar-05 Goods  
Services  2004 
2005 GATT Art. XXIV  
GATS Art. V  
EU - Jordan  01-May-02 Goods  2002 GATT Art. XXIV  
EU - San Marino  01-Apr-02 Goods  2010 GATT Art. XXIV  
EU - The former Yugoslav Republic of 
Macedonia  01-Jun-01 
01-Apr-04 Goods  
Services  2001 
2009 GATT Art. XXIV  
GATS Art. V  
EU - Mexico  01-Jul-00 
01-Oct-00 Goods  
Services  2000 
2002 GATT Art. XXIV  
GATS Art. V  
EU - Israel  01-Jun-00 Goods  2000 GATT Art. XXIV  
EU - Morocco  01-Mar-00 Goods  2000 GATT Art. XXIV  
EU - South Africa  01-Jan-00 Goods  2000 GATT Art. XXIV  
EU - Tunisia  01-Mar-98 Goods  1999 GATT Art. XXIV  
EU - Palestinian Authority  01-Jul-97 Goods  1997 GATT Art. XXIV  
EU - Faroe Islands  01-Jan-97 Goods  1997 GATT Art. XXIV  
EU - Turkey  01-Jan-96 Goods  1995 GATT Art. XXIV  
European Economic Area (EEA)  01-Jan-94 Services  1996 GATS Art. V  
EU - Andorra  01-Jul-91 Goods  1998 GATT Art. XXIV  
EU - Syria 01-Jul-77 Goods  1977 GATT Art. XXIV  
EU - Norway  01-Jul-73 Goods  1973 GATT Art. XXIV  
EU - Iceland  01-Apr-73 Goods  1972 GATT Art. XXIV  
EU - Switzerland - Liechtenstein  01-Jan-73 Goods  1972 GATT Art. XXIV  
EU - Overseas Countries and 
Territories (OCT)  01-Jan-71 Goods  1970 GATT Art. XXIV  
EU - Kosovo  01-Apr-16 Goods  Not notified  
GHANA  
Economic Community of West African 
States (ECOWAS)  24-Jul-93 Goods  2005 Enabling Clause  
Global System of Trade Preferences 
among Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
*  The Agreement has been provisionally applied between Botswana, Lesotho, Namibia, South Africa, 
Swaziland and the EU as from 10 October 2016; and between Mozambique and the EU as from 4 
February 2018. The Agreement will enter into force after it has been ratified by all the Parties.  
**  The notifications made  in February 2013 (see WT/REG332/N/1 and S/C/N/680) stated that: 
"Provisional application of the Agreement by all signatory parties is expected in the course of the 
second quarter 2013"; Further notifications to confirm the dates of entry into force betwee n the EU 
and Central American countries are awaited.  
Source:  WTO Secretariat.  
 WT/REG382/1  
 
- 23 - 
 
  4.8  Government procurement  
4.20.   There are no provisions in the Agreement on Government procurement.  Among the Parties, 
the EU is a party to the WTO's Agreement on Government Procurement.  
4.9  Intellectual Property Rights  
4.21.   Under Title IV (Services, Investment and Trade Related Rules), the Parties agree to build on 
the Cotonou Agreement and cooperate to facilitate all the necessary measures to enable them to 
conclude a global EPA between West Afr ica and the EU, which will include provisions on intellectual 
property rights.  
4.10  Other  
4.10.1   Partnership for development  
4.22.   Title IV on a Partnership for development provides for financial and non -financial 
cooperation between the Parties to implement the Agreement a nd in the achievement of the EPA 's 
objectives. Development cooperation and support for the implementation of the Agreement shall 
be carried out within the framework of the relevant rules and procedures of the Cotonou 
Agreement, in particular the programmin g procedures of the European Development Fund and the 
relevant financial instruments provided by the General Budget of  the EU. In addition the Member  
States of the EU undertake to support through their respective development policies and 
instruments, devel opment cooperation activities for regional economic cooperation and integration 
and for the implementation of the Agreement both nationally and regionally.  The Parties also agree 
to cooperate to facilitate the participation of other donors willing to suppo rt Ghana's eff orts to 
achieve the objectives of the Agreement  (Article 4) . 
4.23.    Other provisions include the recognition that the business sector is an important vector of 
development and commitment to provide support for improving the business climate; suppor t to 
the implementation of rules; and reinforcing and upgrading the productive sectors of the economy  
concerned by the Agreement  in Ghana (respectively articles 5, 6 and 7). The Parties also recognize 
the fiscal challenge resulting from tariff elimination for Ghana and agree to establish dialogue and 
cooperation on this issue especially under the provisions of development cooperation (Article 4 
above). They also agree to cooperate in international fora where issues relevant to the EPA are 
discussed.  
4.10.2   Service s, Investment and Trade related rules  
4.24.   Under Title IV (Services, Investment and Trade Related Rules), the Parties agree to build on 
the Cotonou Agreement and cooperate to facilitate all the necessary measures to enable them to 
conclude a global EPA between West Africa and the EU, which will include provisions on (i) trade in 
services and electronic commerce, (ii) investment, (iii) competition and (iv) intellectual property.  
The Parties will support negotiations on the global EPA on the basis of the EC -West A frica Road 
Map and subsequent developments since its adoption. They welcome a two -step approach starting 
with formulating and implementing regional policies and building regional capacity, to be followed 
by a deepening of the EC -West Africa trade provision s mutually agree d on concerning these issues.  
  WT/REG382/1  
 
- 24 - 
 
   
ANNEX 1  
1. Tables A1.1 and A1.2 show  tariff liberalization by the EU and Ghana respectively  (by total, 
agricultural and non -agricultural products).  In 2016 the EU's average applied MFN tariff was 
5.12%. Its average applied MFN tariff for non -agricultural products was 4.35% and 12.73% for 
agricultural products. Upon the entry into force of the Agreement the overall average tariff facing 
exporters from  Ghana fell to 0.01%; it was  0.01% for non -agricultural products and zero for 
agricultural products. This provided exporters from Ghana an average margin of preference of 
99.8% overall, and 99.77% and 100% respectively for non -agricultural and agricultural  exports 
respectively. The share of duty free tariff lines for imports from Ghana rose from 25.07% on an 
MFN basis to 99.81% overall; for non -agricultural products it rose to 99.75% from 26.77% and for 
agricultural products from 19.13% to 100%.  
Table A1.1 EU: Indicators of MFN tariff rates and preferential rates for imports from 
Ghana  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural productsa Non-agricultural 
products  
Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share o f 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2016 5.12 7.01 25.07  9.11 12.73  19.13  4.35 5.95 26.77  
Ghana  2016 0.01 2.73 99.81  0.00 0.00 100.00  0.01 2.73 99.75  
a WTO Definition.  
 Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data from EU authorities.  
2. In 2016 Ghana's average applied MFN tariff was 12.15%. Its average applied MFN tariff for 
non-agricultural products was 11.56% and 15.51% for agricultural products. Upon the entry into 
force of the Agreement the overall average tariff facing exporters from the EU fell to 7.83%; it was 
7.13% for non -agricultural products and 11.81% for agricultu ral products. This gave EU exporters 
an additional average margin of preference of 35.55% overall, and 38.32% and 23.85% for 
non-agricultural and agricultural products respectively. The share of duty free tariff lines for 
imports from the EU rose from 1.6%  on an MFN basis to 55.27% overall; for non -agricultural 
products it rose to 60.41% from 1.88% and for agricultural products from zero to 26.14%.  
Table A1.2 Ghana : Indicators of MFN tariff rates and preferential r ates for imports from 
the EU  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural 
products  
Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-free 
tariff 
lines (%)  Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN*  2016 12.15  12.35  1.60 15.51  15.51  0.00 11.56  11.78  1.88 
EU 2016 7.83 17.51  55.27  11.81  16.00  26.14  7.13 18.01  60.41  
 2017 7.83 17.51  55.27  11.81  16.00  26.14  7.13 18.01  60.41  
 2018 7.83 17.51  55.27  11.81  16.00  26.14  7.13 18.01  60.41  
 2019 6.80 15.21  55.27  10.81  14.64  26.14  6.10 15.40  60.41  
 2020 5.84 13.05  55.27  9.85 13.33  26.14  5.13 12.95  60.41  WT/REG382/1  
 
- 25 - 
 
  Origin 
of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural 
products  
Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-free 
tariff 
lines (%)  Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
 2021 4.72 10.85  56.48  8.62 11.80  26.91  4.03 10.53  61.70  
 2022 3.64 16.58  78.04  7.35 15.41  52.29  2.99 17.15  82.58  
* Ghana applies the ECOWAS CET.  
a WTO Definition.  
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data for Ghana provided by the EU authorities.  
 
3. Table A1.3 shows market access opportunities for Ghana's top 25 exports in the EU. Ghana's 
top 25 global exports accounted for 89.6% of its total exports in 2013 -2015, which were covered 
by 80 tariff lines at the HS six digit level. Of these lines 34 were already duty free on an MFN bas is 
when the Agreement entered into force. At entry into force of the Agreement the remaining 
46 tariff lines were liberalized.  
Table A1.3  EU: Market access opportunities under the agreement for Ghana's top 25 
exports to the world  
Ghana's top export produc ts in 2013 -2015  Access Conditions to EU's import markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2016  No. of duty 
free lines 
under the 
agreement  
2016  Average 
MFN 
applied 
rate 
(%) No. of lines  
duty-
free  dutiable  
710813  Gold, incl. gold plated with platinum, in 
semi-manufactured forms, for non -
monetary purposes  34.1 0.0 2   
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  24.8 0.0 2   
180100  Cocoa beans, whole or broken, raw or 
roasted  13.8 0.0 1   
710812  Gold, incl. gold plated with platinum, 
unwrought, for non -monetary purposes  3.9 0.0 1   
392410  Tableware and kitchenware, of plastics  2.3 6.5  1 1 
080131  Fresh or dried cashew nuts, in shell  1.6 0.0 1   
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, not 
containing biodiesel, n.e.s.  1.0 2.0 12 13 13 
080132  Fresh or dried cashew nuts, shelled  0.8 0.0 1   
400122  Technically specified natural rubber "tsnr"  0.8 0.0 1   
260200  Manganese ores and concentrates, incl. 
ferruginous manganese ores and 
concentrates, with a manganese content 
of >= 20%, calculated on the dry weight  0.8 0.0 1   
330499  Beauty or make -up preparations and 
preparations for the care of the skin 
(other than medicaments), incl. 
sunscreen or suntan preparations  0.8 0.0 1   
151329  Palm kernel and babassu oil and their 
fractions, whether or not refined, but not 
chemically modified  0.6 10.2  5 5 WT/REG382/1  
 
- 26 - 
 
  Ghana's top export produc ts in 2013 -2015  Access Conditions to EU's import markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2016  No. of duty 
free lines 
under the 
agreement  
2016  Average 
MFN 
applied 
rate 
(%) No. of lines  
duty-
free  dutiable  
440890  Sheets for veneering, incl. those obtained 
by slicing laminated wood, for plywood or 
for other similar laminated wood and 
other wood, sawn lengthwise, sliced or 
peeled, whether or not planed, sanded, 
spliced or end -jointed, of a thickness of 
<= 6 mm  0.6 2.8 1 3 3 
440799  Wood, sawn or chipped lengthwise, sliced 
or peeled, whether or not planed, sanded 
or end -jointed, of a thickness of > 6 mm  0.5 0.5 4 1 1 
271012  Light oils and preparations, of petroleum 
or bituminous minerals which >= 90% by 
volume "incl. losses" distil at 210°c "astm 
d 86 method"  0.4 3.9 2 10 10 
760110  Aluminium, not alloyed, unwrought  0.4 3.0  1 1 
151190  Palm oil and its fractions, whether or not 
refined  0.3 9.5  4 4 
210111  Extracts, essences and concentrates, of 
coffee  0.3 9.0  1 1 
260600  Aluminium ores and concentrates  0.3 0.0 1   
440721  Mahogany "swietenia spp.", sawn or 
chipped lengthwise, sliced or peeled, 
whether or not planed, sanded or end -
jointed, of a thickness of > 6 mm  0.3 1.5 1 2 2 
392490  Household articles and toilet articles, of 
plastics  0.3 6.5  1 1 
180400  Cocoa butter, fat and oil  0.2 7.7  1 1 
120740  Sesamum seeds, whether or not broken  0.2 0.0 2   
441192  Fibreboard of wood or other ligneous 
materials, whether or not agglomerated 
with resins or other organic bonding 
agents, of a density of > 0,8 g/cm³  0.2 7.0  2 2 
190110  Food preparations for infant use, put up 
for retail sale, of flour, groats, meal, 
starch or malt extract, not containing 
cocoa or containing < 40% by weight of 
cocoa calculated on a totally defatted 
basis, n.e.s. and of milk, sour cream, 
whey, yogurt, kephir or  similar goods of 
heading 0401 to 0404, not containing 
cocoa or containing < 5% by weight of 
cocoa calculated on a totally defatted 
basis, n.e.s.  0.2 15.4  1 1 
TOTALS  89.6  34 46 46 
Note:  Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on  data from EU authorities and UNSD -Comtrade database.  
4. Table A1.4 shows market access opportunities for the EU's top 25 exports to Ghana.  The 
EU's top 25 g lobal exports accounted for 27.1% of its total exports in 2013 -2015, which were 
covered by 57 tariff l ines at the HS six digit level. Of these lines five were already duty free while 
52 were subject to duties on an MFN basis when the Agreement entered into force. At entry into 
force of the Agreement 32 lines were liberalized. Additional liberalization is t o take place in 2021 
(3 lines) and 2022 (1 line). At the end of liberalization, 16 lines will remain subject to duties for 
imports from the EU. The products concerned are motor vehicles and cinematographic products 
and faced MFN duties of 15% and 20% respectively in 2016.  WT/REG382/1  
 
- 27 - 
 
  Table A1.4 Ghana: Market access opportunities under the agreement for the EU's top 25 
exports to the world  
EU's top export products in 2013 -2015  Access Conditions to Ghana's import 
markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2016*  No. of duty free 
lines under the 
agreement  
Remain dutiable  
Average 
MFN 
applied 
rate 
(%) No. of 
lines  duty-free 
dutiable  
2016  
2021  
2022  
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, not 
containing biodiesel, n.e.s.  2.7 8.1  13 13    
710813  Gold, incl. gold plated with platinum, in 
semi-manufactured forms, for non -
monetary purposes  2.3 10.0  2 2    
880240  Aeroplanes and other powered aircraft 
of an of an unladen weight > 15.000 kg  2.3 5.0  1 1    
271012  Light oils and preparations, of 
petroleum or bituminous minerals 
which >= 90% by volume "incl. losses" 
distil at 210°c "astm d 86 method"  2.1 7.9 1 6 6    
870340  Motor cars and other motor vehicles 
principally designed for the transport of 
<10 persons, incl. station wagons and 
racing cars, with both spark -ignition 
internal combustion reciprocating piston 
engine and electric motor as motors for 
propulsion  1.9 15.0  3    3 
870360  Motor cars and other motor vehicles 
principally designed for the transport of 
<10 persons, incl. station wagons and 
racing cars, with both spark -ignition 
internal combustion reciprocating piston 
engine and electric motor as motors for 
propulsion, capable of being charged by 
plugging to external source of electric 
power  1.9 15.0  3    3 
300460  Other medicaments, containing 
antimalarial active principles described 
in Subheading Note 2 to this Chapter  1.8 0.0 1      
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, put up in 
measured doses "incl. those for 
transdermal administration" or in forms 
or packings for retail sale  1.8 0.0 2      
870323  Motor cars and other motor vehicles 
principally designed for the transport of 
<10 persons, incl. station wagons and 
racing cars, with only spark -ignition 
internal combustion reciprocating piston 
engine of a cylinder capacity > 1.500 
cm³ but <= 3.000 cm³  1.1 15.0  3  3   
841112  Turbojets of a thrust > 25 kn  0.7 5.0  1 1    
880330  Parts of aeroplanes or helicopters, 
n.e.s.  0.7 5.0  1 1    
841191  Parts of turbojets or turbopropellers, 
n.e.s.  0.7 5.0  1 1    
962000  Monopods, bipods, tripods and similar 
articles  0.7 20.0  1    1 
710231  Non-industrial diamonds unworked or 
simply sawn, cleaved or bruted  0.6 5.0  1 1    WT/REG382/1  
 
- 28 - 
 
  EU's top export products in 2013 -2015  Access Conditions to Ghana's import 
markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2016*  No. of duty free 
lines under the 
agreement  
Remain dutiable  
Average 
MFN 
applied 
rate 
(%) No. of 
lines  duty-free 
dutiable  
2016  
2021  
2022  
870899  Parts and accessories, for tractors, 
motor vehicles for the transport of ten 
or more persons, motor cars and other 
motor vehicles principally designed for 
the transport of persons, motor 
vehicles for the transport of goods and 
special purpose motor vehicle s, n.e.s.  0.6 10.0  1 1    
848180  Appliances for pipes, boiler shells, 
tanks, vats or the like  0.6 10.0  1 1    
711319  Articles of jewellery and parts thereof, 
of precious metal other than silver, 
whether or not plated or clad with 
precious metal  0.6 20.0  1   1  
870324  Motor cars and other motor vehicles 
principally designed for the transport of 
<10 persons, incl. station wagons and 
racing cars, with only spark -ignition 
internal combustion reciprocating piston 
engine of a cylinder capacity >  3.000 
cm³  0.5 15.0  3    3 
870840  Gear boxes and parts thereof, for 
tractors, motor vehicles for the 
transport of ten or more persons, motor 
cars and other motor vehicles 
principally designed for the transport of 
persons, motor vehicles for the 
transport of goods and special purpose 
motor vehicles, n.e.s.  0.5 10.0  1 1    
710812  Gold, incl. gold plated with platinum, 
unwrought, for non -monetary purposes  0.5 5.0  1 1    
870350  Motor cars and other motor vehicles 
principally designed for the transport of 
<10 persons, incl. station wagons and 
racing cars, with both diesel engine and 
electric motor as motors for propulsion  0.5 15.0  3    3 
870370  Motor cars and other motor vehicles 
principally designed for the transport of 
<10 persons, incl. station wagons and 
racing cars, with both diesel engine and 
electric motor as motors for propulsion, 
capable of being charged by plugging to 
external source of electric power  0.5 15.0  3    3 
851762  Machines for the reception, conversion 
and transmission or regeneration of 
voice, images or other data, incl. 
switching and routing apparatus  0.5 10.0  1 1    
300220  Vaccines for human medicine  0.5 0.0 1      
853710  Boards, cabinets and similar 
combinations of apparatus for electric 
control or the distribution of electricity, 
for a voltage <= 1.000 v  0.5 5.0  1 1    
TOTALS  27.1  5 52 32 3 1 16 
* Ghana applies the ECOWAS CET.  
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data for Ghana provided by the EU authorities and Eurostat.  
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