WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 22 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. Since its last TPR in 2001, Ghana has continue d to implement trade liberalization reforms, 
albeit at a somewhat slower pace.  Ghana's applied tariff consists of four bands (zero, 5%, 10%, and 
20%);  this structure applies to all goods except fo r 13 petroleum products, which face specific tariffs.  
The average applied MFN tariff in 2007 is 12.7%, down from 14.7% in 2000.  MFN rates on agricultural products (WTO definition) are genera lly higher, with an average of 17.5%, while non-
agricultural products carry an average tariff of 12.0%.  Some 12% of all tariff lines now carry the zero 
rate.  Imports from other ECOWAS members are duty free. 
2. In addition to tariffs, imports are subject to a value-added tax of 12.5%, a National Health 
Insurance Levy of 2.5%, and excise taxes;  no distinction is made betw een domestic and imported 
goods in the imposition of internal taxes.  Two a dditional charges, the ECOWAS levy and the Export 
Development and Investment Fund Levy, apply onl y on imports.  Ghana does not have legislation on 
contingency measures, and has not imposed such measures since its last Review.  Ghana's technical regulations cover a wide range of agricultural and non-agricultural goods and do not distinguish 
between imported and domestically produced goods. 
3. Exporters of cocoa and gold are subject to a foreign exchange surrender and conversion 
requirement.  Export taxes apply on cocoa and hydr o-carbons, but were abolis hed on timber products.  
Export prohibitions are in place for round or unproc essed logs, raw rattan cane, and bamboo.  Ghana 
has notified that it does not provide any export subs idies.  However, with a view to promoting 
exports, an export processing zone scheme and a duty drawback mechanism are in place.  The 
Government also promotes exports through p ublic export credits and marketing assistance. 
4. Despite ongoing privatization, state-owned enterpri ses continue to play a significant role in 
the economy, notably in the electricity, petroleum,  and transport subsectors.  Ghana does not have 
legislation on anti-competitive practices.  A ne w law on government procurement was enacted in 
2003 to increase efficiency and transparency, and new legislation in most areas of intellectual 
property rights was adopted to meet the requireme nts of the TRIPS Agreement;  the Government has 
also increased enforcement efforts. 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures and valuation 
5. There are no special registration requirements for importers.  Imports must be accompanied 
by:  the original bill of lading or airway bill;  an invoice attested by the exporter (customs form C.61);  
a packing list;  an import declaration form (IDF);  a final classification and valuation report (FCVR) 
issued by a destination inspection company;  a tax clearance certificate (issued by the Internal 
Revenue Service)1;  a taxpayers identification number;  a nd an import permit, if appropriate.   
6. The IDF can be purchased at the Ministry of Trade and Industry or various commercial banks 
against a fee of GHC 5 and can be submitted elec tronically.  The use of an approved destination 
inspection company for the completion of the FCVR, including price verification, is mandatory for all 
                                                      
1 The certificate attests compliance by taxpayers with  income tax obligations.  Since 2001, a fee of 1% 
of the c.i.f. value is payable on goods imported in commercial quantities that are not covered by a valid certificate. Ghana WT/TPR/S/194/Rev.1 
 Page 23 
 
 
imports of US$2,000 and above.2  The fee for destination inspection is 1% of the c.i.f. value of goods.  
Goods may be stored, under customs control and subject to fees, in a public or private bonded 
warehouse without any payment of import duties for up to two years.  No import insurance is 
required. Steps to harmonize customs procedures at the ECOWAS level have not yet been taken.   
7. The Ghana Customs, Excise and Preventive Se rvice (CEPS) is responsible for customs 
clearance and collecting customs and excise dutie s and VAT on imports;  it maintains 69 customs 
stations.  The CEPS uses the fully computerized Ghana Customs Management System for recording 
and clearing imports.  Based on a computerized risk assessment system, goods are directed to a red, yellow, or green channel.  The red channel is  for products classified as high risk goods (HRGs)
3, for 
which special clearing and control procedures apply.   Importers of HRGs must register with the 
Ghana Standards Board.  All imported HRGs must be accompanied by a certificate of conformity, with reference to the applicable technical regulation,  issued by a laboratory preferably in the exporting 
country.  The yellow channel involves more intensive scrutiny of documents, with examination depending on the level of discrepancies and risk f actors detected in the documents or in scanner 
results, while the green channel is for low risk pr oducts, which may be released without examination. 
8. About 50% of consignments are subject to phys ical inspection;  however, the CEPS aims to 
reduce this share to 20%.  Depending on the resu lt of the risk assessment, customs clearance usually 
takes between 30 minutes and four hours if the re quired documentation is in order.  Post-clearance 
verification may be carried out by Customs at th e importer's premises if considered necessary.   
9. Ghana has reportedly been implementing the WTO Agreement on Customs Valuation since 
April 2000, although the underlying legislation has not yet been adopted.  It encounters certain 
difficulties in implementing the Agreement and has re quested technical assistance in this respect.  
10. Goods in transit are exempt from customs duti es.  In August 2007, a satellite-based electronic 
tracking system was introduced.  Goods in transi t are marked and may remain in Ghana for a 
maximum of 14 days.   Vehicles transporting such goods are seal ed and must pass through specified 
routes.  Bonds must be held until the goods leave the country.   
11. Appeals against customs decisions can be  lodged with the Commissioner of CEPS and 
thereafter with the Committee of Appeals in th e Ministry of Trade and Industry.  Between 
January and September 2007, 49 appeals were file d with the CEPS, mostly related to customs 
valuation;  on average, they we re resolved in three weeks.   
(ii) Rules of origin 
12. Ghana does not have any non-preferential rules of origin.  
13. Under the ECOWAS Protocol A/P1/1/03, adopte d in January 2003, goods are considered as 
originating in the member state where they have b een wholly produced or sufficiently transformed.  
Sufficient transformation is either a change in tari ff subheading or local content of at least 30%.  The 
                                                     
 
2 Below this threshold, an abridged FCVR may be submitted.  In addition, a "head load" option for land 
borders was introduced in October 2007, waiving the de stination inspection requirement for imports of single 
items and of goods in very small quantities. 
3 High risk goods include:  food produ cts;  pharmaceuticals;  electrical appliances;  electrical products;  
electrical cables;  electroni c products;  LPG cylinders and accessories;  toys;  chemical and allied products;  
building materials;  used goods;   petroleum products;  pyrotechnic products;  motor vehicle batteries;  alcoholic 
and non-alcoholic products;  African textile prints;  arms  and ammunitions;  machetes;  vehicle spare parts;  and 
industrial machinery. WT/TPR/S/194/Rev.1 Trade Policy Review 
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certificate of origin is issued by the Ghana Nati onal Chamber of Commerce and Industry.  Companies 
that wish to benefit from this scheme must al so register with the ECOWAS Secretariat. 
(iii) Tariffs  
(a) Applied MFN tariffs 
14. Ghana's tariff nomenclature is based on the 2002 version of the Harmonized Commodity 
Description and Coding System (HS).  The 2007 a pplied MFN tariff has 5,943 lines.  Tariffs are ad 
valorem , with the exception of 13 lines, for petroleum products, which are subject to specific tariffs 
with a view to stabilizing revenues and containing  inflation (Tables III.1 and III.2).  All but these 
13 tariff lines carry tariffs of zero, 5%, 10%, or 20%;   the 10% and 20% rates are each applicable to 
more than 40% of tariff lines (Chart III.1).  So me 12% of all tariff lines are duty-free, down from 
13.5% in 2000.  There are no seasonal or variable ta riffs.  Tariffs are applied on the c.i.f. value of 
goods.   
Table III.1 
Structure of MFN tariffs, 2007 
(Per cent) 
 2007 U.R. 
1.   Bound tariff lines (% of all tariff lines) 14.7 n.a. 
2.   Duty-free tariff lines (% of all tariff lines) 11.9 0.0 
3.   Non- ad valorem  tariffs (% of all tariff lines) 0.2 0.0 
4.   Tariff quotas (% of all tariff lines) 0.0 0.0 
5.   Non- ad valorem  tariffs with no AVEs (% of all tariff lines) 0.2 0.0 
6.   Simple average tariff rate 12.7 92.3 
 Agricultural products (WTO definition)a 17.5 96.8 
 Non-agricultural products (WTO definition)b 12.0 37.8 
 Agriculture, hunting, forestry and fishing (ISIC 1) 15.7 96.5 
 Mining and quarrying (ISIC 2) 11.4 n.a. 
 Manufacturing (ISIC 3) 12.6 90.4 
7   Domestic tariff "spikes" (% of all tariff lines)c 0.0 0.0 
8.   International tariff "peaks" (% of all tariff lines)d 41.9 100.0 
9.   Overall standard devia tion of applied rates 6.9 19.3 
10.   "Nuisance" applied rates (% of all tariff lines)e 0.0 0.0 
n.a. Not applicable.  
a  WTO Agreement on Agriculture definitions.  
b  Excluding petroleum.  
c  Domestic tariff spikes are defined as those exceeding three times the overall simple average applied rate (indicator 6).  
d  International tariff peaks are defined as those exceeding 15%.  
e  Nuisance rates are those greater than  zero, but less than or equal to 2%.  
Source:   WTO Secretariat calculations, based on data provided by the Ghanaian authorities. 
Table III.2 
Specific tariffs, 2007 
HS code Description Specific duty rate (GHC/litre) 
2710111000  Partially refined oil incl. crude o il having undergone primary refinement  0.023314  
2710113100  Light oils, aviation spirit  0.008826  
2710113200  Light oils, motor spirit, super  0.023314  
2710113300  Light oils, motor spirit, ordinary  0.023314  
2710113900  Light oils – other, n.e.s.  0.023314  
2710114100  Medium oils, kerosene type jet fuel  0.008826  
Table III.2 (cont'd) Ghana WT/TPR/S/194/Rev.1 
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HS code Description Specific duty rate (GHC/litre) 
2710114200  Medium oils, other kerosene  0.008826  
2710114900  Medium oils – other, n.e.s.  0.008826  
2710115100  Heavy oils, gas oil  0.017319  
2710115200  Heavy oils, domestic fuel oil  0.005420  
2710115300  Heavy oil, light fuel oil  0.005420  
2710115400  Heavy oil, heavy fuel oil I  0.023314  
2710115900  Heavy oil, heavy fuel oil II  0.023314  
Source:  Customs, Excise, and Preventive Service.  
(0.2)(41.9)(40.2)
(5.9)(11.8)
05001,0001,5002,0002,5003,0003,500
05 1 0 2 00102030405060708090100
The figures in brackets correspond to the percentage of total lines. 
WTO Secretariat calculations, based on data provided by the Ghanaian authorities.Chart III.1
Breakdown of tariff rates, 2007
Number of tariff lines
Note:
Sourc e:Per cent
Number of lines 
Cumulated percentage (right-hand scale)
Non- ad valorem
 
15. Ghana's tariff, like WAEMU's common external tari ff (CET), consists of four bands:  0% for 
basic and social goods, 5% for raw materials, 10% for intermediate goods, and 20% for finished goods.  All but the 13 products subject to specific tari ffs fall into this structure.  Nonetheless, Ghana's 
tariff and the CET differ in product categories subject to each band.   
16. The average applied MFN tariff in 2007 is 12. 7% (Table III.3), down from 14.7% in 2000.  
The coefficient of variation of 0.5 indicates mode rate tariff dispersion.  MFN rates on agricultural 
products (WTO definition) are generally higher, w ith an average of 17.5%, with the highest rates 
applicable to dairy products and tobacco (Table III.3).  Tariffs on non-agricultural products remain 
lower, with an average of 12.0%.  Using the ISIC  (Revision 2) definition of sectors, agriculture 
remains the most tariff protected sector, with an average tariff of 15.7%, followed by manufacturing 
(12.6%), while imports of mini ng and quarrying produc ts face the lowest tariffs (11.2%).   WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 26 
 
 
Table III.3 
Summary analysis of the applied MFN tariff, 2007  
Tariff rates 2007 Analysis No. of 
lines No. of 
lines used Simple avg. 
tariff (%) Range tariff 
(%) Std-dev 
(%) CV Imports 
2006a 
(US$ million)
Total 5,943 5,930 12.7 0-20 6.9 0.5 5,328.8 
By WTO definitionb               
Agriculture 810 810 17.5 0-20 4.9 0.3 628.3 
Live animals and products thereof 101 101 19.4 0-20 3.4 0.2 67.5 
Dairy products 29 29 20.0 20.0 0.0 0.0 43.6 
Coffee and  tea, cocoa, sugar, etc. 163 163 18.2 0-20 4.2 0.2 145.6 
Cut flowers and plants 37 37 14.3 10-20 5.0 0.4 1.2 
Fruit and vegetables 178 178 19.9 0-20 1.5 0.1 44.0 
Grains 18 18 16.7 0-20 6.9 0.4 207.9 
Oil seeds, fats, oils and their products 89 89 14.8 10-20 5.0 0.3 54.0 
Beverages and spirits 52 52 19.8 10-20 1.4 0.1 45.9 
Tobacco 9 9 20.0 20.0 0.0 0.0 1.2 
Other agricultural products 134 134 13.1 0-20 6.5 0.5 17.3 
Non-agriculture (excl. petroleum) 5,110 5,110 12.0 0-20 6.9 0.6 3,979.9 
Fish and fishery products 116 116 11.1 5-20 7.4 0.7 124.3 
Mineral products, precious stones and 
precious metals 348 348 12.9 0-20 6.1 0.5 327.7 
Metals 647 647 11.8 0-20 4.5 0.4 370.3 
Chemicals and photographic supplies 948 948 11.9 0-20 4.3 0.4 546.1 
Leather, rubber, footwear and travel goods 175 175 14.3 0-20 5.1 0.4 152.8 
Wood, pulp, paper and furniture 264 264 16.1 0-20 6.8 0.4 347.1 
Textiles and clothing 876 876 17.8 0-20 4.3 0.2 192.3 
Transport equipment 488 488 6.0 0-20 5.8 1.0 803.7 
Non-electric machinery 533 533 2.8 0-20 5.3 1.9 561.0 
Electric machinery 267 267 10.3 0-20 6.0 0.6 438.6 
Non-agricultural articles n.e.s. 448 448 15.6 0-20 5.8 0.4 116.0 
By ISIC sectorc        
Agriculture, hunting, forestry and fishing 346 346 15.7 0-20 6.7 0.4 107.7 
Mining 112 112 11.4 0-20 3.8 0.3 699.0 
Manufacturing 5,484 5,471 12.6 0-20 6.9 0.6 4,511.7 
By stage of processing        
Raw materials 700 700 14.3 0-20 6.2 0.4 1,094.6 
Semi-processed products 1,828 1,828 13.0 0-20 5.1 0.4 941.7 
Fully-processed products 3,415 3,402 12.3 0-20 7.8 0.6 3,282.2 
a The total of imports is higher than  the sum of sub items as US$10.4 million are not classified in the HS. 
b 23 tariff lines on petroleum products are not taken into account.  
c International Standard Industrial Classification (Rev.2).   Electricity, gas and water are excluded (1 tariff line). 
Note: CV = coefficient of variation. 
Source : WTO Secretariat estimates, based on data provided by the Ghanaian authoriti es;  imports 2006 from UNSD, 
Comtrade database. 
17. In aggregate, Ghana's tariff displays negative escalation, with an average tariff of 14.3% on 
products at the first stage of processing, 13.0% for semi-finished goods, and 12.3% for finished 
products (Table III.3).  Further disaggregation to IS IC (Revision 2) two-digi t level, however, shows 
pronounced positive tariff escalation from stage one to stage three of processing in a number of 
important subsectors, i.e. food and beverages, textiles and apparel, chemicals, and non-metallic 
products (Chart III.2).  This implies high effectiv e protection to these industries, thereby influencing 
resource allocation.  The tariff displays mixed es calation on wood and paper products, and negative 
escalation on other manufactured products.  In general, this tariff structure impedes the 
competitiveness of certain exports from Ghana. Ghana WT/TPR/S/194/Rev.1 
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0.05.010.015.020.025.0Chart III.2
Tariff escalation by ISIC 2-digit industry, 2007
Per cent
Sourc e: WTO Secretariat estimates, based on data provided by the Ghanaian authorities.
All products
Food, beverage s
Textiles,
apparel
Wood product s
Paper, printing
Chemicals ,
plastics
Non-metalli c
minera l
products
Basic meta l
products
Fabricated meta l
products
Other
manufacturin gNOT APPLICABLEAgriculture
MiningRaw materials Semi-processed Fully-processed
NOT APPLICABLE
 
18. The CEPS is responsible for the collection of all duties on imports.  Fi scal revenue derived 
from imports has increased considerably since 2001 (T able III.4).  The duty collection ratio (all duties 
and taxes on imports) was 27% in 2006, up from less than 20% in 2000.  The tariff collection ratio 
was 8.5% in 2006, up from 6.8% in 2000. 
Table III.4 
Fiscal revenue collected on imports, 2000-06 
(GC billion) 
 2000 2001 2002 2003 2004 2005 2006 
Border taxes (tariffs and other) 804.40 1,081.09 1,606.00 2,424.99 2,902.83 3,403.35 4,102.96 
VAT 918.97 1,682.05 1,358.58 2,506.18 3,122.31 3,463.47 3,983.14 
NHILa n.a. n.a. n.a. n.a. 262.24 688.01 799.41 
Other (on petroleum) 554.29 596.61 1,105.85 2,215.09 3,005.72 3,762.95 4,160.45 
Total 2,277.66 3,036.90 4,393.90 7,146.26 9,293.10 11,317.88 13,045.96 
Import value 11,756.07 14,616.70 17,193.00 22,271.15 34,693.12 41,746.06 48,427.74 
n.a. Not applicable. 
a The National Health Insurance Le vy (NHIL) was introduced in 2004. 
Source:  Information provided by the Ghanaian authorities. 
(b) Bindings 
19. Ghana bound 14.7% of its tariff lines in the Urugua y Round.  In agriculture, all tariffs were 
bound, mainly at a final ceiling rate of 99%;  lo wer bound rates of 40% and 50% were set on a few 
agricultural products.  Products subject to the 40% bound rate include live poultry, milk and cream, 
wheat, and oil cake;  the tariff on tea was bound at 50%.  Very few non-agricultural tariffs – 1% of WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 28 
 
 
tariff lines – are bound, at ceiling rates of mainly 30% and 40%, but also at 35% and 45%.  These 
bindings are mainly on agricultural inputs, such  as fertilizers, as well as tools and equipment. 
(c) Tariff preferences 
20. Ghana is among the countries that have fully implemented the free-trade area component of 
the ECOWAS Trade Liberalization Scheme, which started in 1997.  Thus, it does not impose any 
tariffs on eligible imports originating in other ECOWAS countries, including those that have not 
implemented the FTA.  
21. Since 2004, negotiations on an economic partne rship agreement have been going on between 
West African states, including Ghana, and the Europ ean Communities.  The agreement is expected to 
enter into force in January 2008.  
(d) Duty concessions and exemptions 
22. The following items are exempt from import tari ffs and taxes:  advertising material and 
samples;  aircraft parts and accessories;  baggage a nd personal effects;  educational, cultural, and 
scientific material;  food specially put up for infant feeding;  and machinery, plant, apparatus, and 
spare parts for agricultural purposes. 
23. Tariff concessions are in place for imports by:  diplomatic missions;  technical assistance 
schemes;  churches and religious bodies;  organi zations supporting handicappe d people;  and hotels 
and guest houses. 
24. Reduced import tariffs and VAT rates are al so available for certain investment goods 
imported by companies under the Ghana Investment Promotion Centre Act of 1994.  Under this 
scheme, a large number of products, mostly contained in HS chapters 82, 84, 85, and 92, are eligible 
for zero or reduced rates of tariffs and VAT if imported for investment purposes (Table III.5).  Requests for duty exemptions must be lodged with the Ghana Investment Promotion Centre and are 
subject to a fee that depends on the invoice value;   for example, the fee is US$500 for an invoice 
value of up to US$100,000.  With the exception of go ods imported specifically by  educational, health, 
and agricultural companies, the products attract  the normal processing and other related fees and 
levies.  Tariff concessions are also available under the duty drawback and export processing zone 
schemes (sections (3)(iv) and (v)). 
Table III.5 
Tariff and VAT exemptions, 2007 
(Per cent) 
HS heading No.  Description  Tariff  VAT 
82 (except 82.08) Tools, implements, cutlery, spoons and fork s, of base metal; parts thereof of base metal 0 0 
82.08 Knives and cutting blades 5 0 
84 (except 84.71) Nuclear reactors, boilers, machiner y and mechanical appliances; parts thereof 0 0 
84.71 Automatic data processing machines and units thereof 0 12.5 
85 (except 85.01) Electrical machinery and equipment and parts thereof; sound recorders and reproducers, 
television image and sound reco rders and reproducers, and pa rts and accessories of such 
articles 0 0 
85.01 Solar, wind, and thermal en ergy generating sets;  electric generating sets of 375 KVA and 
above 5 0 
92 Musical instruments; parts and accessories of such articles 0 0 
98.07 
98.08 Air-conditioners;  furnishing, including carpets, be dding, and fixtures;  fans and radio sets;  
refrigerators/deep freezers;  television sets;  public address systems;  and crockery 10 0 
Table III.5 (cont'd) Ghana WT/TPR/S/194/Rev.1 
 Page 29 
 
 
HS heading No.  Description  Tariff  VAT 
44.07 Sawn, chipped, sliced or peeled wood 0 12.5 
76.01 Aluminium ingots 5 12.5 
45.03 Floats for fishing nets (of natural corks) 0 12.5 
58.08 Float cords for fishing nets 0 12.5 
70.20 Floats for fishing nets (of glass) 0 12.5 
78.06 Lead weights for fishing nets (of lead) 0 12.5 
98.02.30 R00 Inputs for the manufacture of fishing nets and fishing ropes 0 12.5 
98.10 Recording instruments for the music industry 0 12.5 
Source: Ghana Investment Promotion Center Act, 1994.  View ed at:  http://www.gipc.org .gh/IPA_Information.asp? 
 hdnGroupID=3&hdnLevelID=3 [9 February 2007].  
25. In 2005, around 25% of total impor ts were exempt from tariffs.  The authorities indicate that a 
task force has been set up in the Finance Mini stry to review Ghana's tariff exemptions and 
concessions. 
(iv) Other charges affecting imports 
26. Imports are subject to a variety of other duti es and charges, including:  VAT, excise duties, 
the National Health Insurance Levy, the destina tion inspection fee, the ECOWAS levy, the Export 
Development and Investment F und Levy, and the overage penalty  on vehicles.  The authorities 
indicate that the task force set up in the Ministry of Finance to review Ghana's tariff exemptions and 
concessions will also look into rationalizing the number of charges, levies, and fees. 
(a) Other border taxes 
27. Ghana has bound other duties and charges (ODCs) at zero on non-agricultural and most 
agricultural goods (while ODCs are applied on a ll imports), and 15% on some agricultural goods, 
including milk and cream, eggs, tea, wheat, and oil cake. 
28. An ECOWAS levy of 0.5% was introduced in 2002 and applies to imports from non-
ECOWAS members.  The Export Development and Investment Fund Levy of 0.5%, introduced in 2000, applies to all non-petroleum imports.   
29. The destination inspection fee, payable directly to  the inspection company, is 1% of the c.i.f. 
value of imports. 
30. Imports of blank video and audio cassettes are subject to a special levy of 20% to support IPR 
protection.  Imports of flour used to be subject to a levy of GC 8 per 50 kg, but collection of this duty 
has been discontinued. 
31. Under the Customs Overage Penalties Act of 2002, the importation of vehicles older than ten 
years is subject to the payment of a penalty in a ddition to tariffs and taxes.  The penalty ranges from 
2.5% to 50% of the c.i.f. value, depending on type and age of the vehicle.  In addition, imported used vehicles are subject to an examination fee of 1% of the c.i.f. value.  
(b) Internal taxes 
32. The VAT applies at a standard rate of 12.5%  on all domestic and im ported goods and services 
unless otherwise specified.  The zero rate applies to goods and services for export.  The VAT is levied 
on the c.i.f. value of imports plus tariff and other border taxes, and on the ex-factory price for locally 
produced goods.  The following goods and services are exempt from VAT:  agricultural inputs, WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 30 
 
 
electricity, transportation, construction, pharm aceuticals, bicycles, books, and machinery and 
equipment.   
33. A 2.5% National Health Insurance Levy was introduced in 2004 on all goods and services 
that are subject to VAT.   
34. Excise duties on tobacco products and beverages are set at 5% on malt drink, 20% on mineral 
water, 25% on alcoholic beverages (other than b eer and malt drink) and on non-alcoholic beverages 
(other than mineral water), 50% on beer, and 140% on tobacco products.  The taxation base is the    
ex-factory price for locally produced goods and the c.i.f. price for imported goods. 
(v) Import prohibitions, restrictions, and licensing 
35. The Imports and Exports (Prohibited Goods ) Regulations of 1994 prohibit commercial 
imports of used or second-hand:  handkerchiefs;  underpants;  ma ttresses;  and sanitary ware.  
Importation of used LPG cylinders, toxic waste, turkey  tails, foreign soil, and medical soap containing 
mercuric iodine is also prohibited.   
36. Ghana also maintains import prohibitions in line with international agreements such as 
CITES, the Montreal Protocol, and the Basel Convention on Hazardous Waste.   
37. According to the authorities, Ghana does not  maintain any quantitative restrictions or 
licensing requirements on imports.4  Some imports, however, require a permit or certificate from the 
appropriate organization prior to importation (Table III.6).  
Table III.6 
Import restrictions, 2007 
Products Authorizing authority Requirement 
Gold coins, current in the United Kingdom Minister of Finance Licencea 
Rough or uncut diamonds Minister of Finance Licence 
Arms and ammunition Minister of Interior Permit 
All communication equipment National Communication Authority Permit 
Pharmaceuticals Ministry of Health 
Food and Drugs Board Certificate 
Licence 
Cinematography films through any port or entry other than Tema, Takoradi, or Kotaka International Airport Commissioner of CEPS Apply to the Commissioner  
Goods bearing designs in imitation of money Minister of Finance Licence  
Handcuffs Minister of Interior Licence 
Machines for duplicating keys Minister of Interior Licence 
Condensed or evaporated milk containing less than 8% by 
weight of milk fat and dried or milk powder containing less 
than 26% by weight of milk fat  Commissioner of CEPS Apply to the Commissioner  
Gambling machines Ministry of Finance Permit 
Live plants and animals Ministry of Agriculture Permit 
Nets and traps for animals Ministry of Agriculture Permit 
Mercury  Ministry of Trade/Inspector of Mines Permit 
African prints (wax print)  Ghana Standards Board Permit, prints may be imported 
only through the port of Takoradi 
Poultry products (from certain countries) Minister of Trade/Minister of Agriculture ..  
.. Not available. 
a A licence allows the holder to generally engage in the importa tion of the goods concerned, while a permit allows a single, 
 individual transaction.  
Source:  Ghana Customs, Excise, and Preventive Service (undated), A Guide for Importers and Exporters, and the Public . 
                                                      
4 WTO document G/LIC/N/3/GHA/3, 21 April 2004. Ghana WT/TPR/S/194/Rev.1 
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(vi) Standards and other technical requirements 
(a) Standards and technical regulations 
38. The Ghana Standards Board (GSB), establis hed by the Standards Decree in 1973, is 
responsible for the overall management and c oordination of standardization issues in Ghana5;  it is 
also Ghana's enquiry point under the WTO Agreement on Technical Barriers to Trade.6  The GSB is 
mainly government-funded, but also collects fees fro m its quality assurance and testing activities.  It 
represents Ghana in the International Organizati on for Standardization (ISO), the African Regional 
Organization for Standardization (ARSO), and the International Organization for Legal Metrology 
(IOLM).  It hosts the Codex contact point and is an affiliate member of the International Electro-
technical Commission (IEC).  The GSB elaborat es standards for food, drugs, cosmetics, and 
engineering products, and certifies these products unde r its certification scheme.  It has inspectors at 
major customs offices to ensure  that goods comply with established standards (section (i)).7  Upon 
request by exporters, the GSB also issues co mpliance certificates under the voluntary Export 
Certification Scheme (section (3)(iii)).   
39. Ghana primarily adopts international standards,  especially ISO, Codex, or IEC norms.  The 
initiative for the adoption of a standard is usually taken by industry groups, academics, consumers, or 
the wider public.  A Technical Committee, composed of stakeholders such as academics, consumer representatives, and traders, first examines existing international norms.  The Committee is supported 
by a secretariat provided by the GSB.  Once a draft standard has been elaborated, it is sent to the 
interested public;  comments can be provided over a period of three months.  Standards enter into 
force after their publication in the Government Gazette.  International norms are generally applied 
unless found inadequate;  there have been few cases of this to date.  Where no international norms 
exist, standards from other countries are usually used; historically from Britain but increasingly from the EC or South Africa. Ghana has adopted its own st andards in a small number of cases, such as for 
cassava chips or shea butter.  Gh ana currently has about 2,000 na tional and 44,500 international 
standards on, inter alia , building materials, food and agri cultural products, household products, 
electrical goods, pharmaceuticals, and quality manage ment;  about 1,000 are ISO norms.  Under the 
Standards Decree, all Ghanaian standards are manda tory;  they do not distinguish between imported 
and domestic goods.  The Government  is revising the law to also allow for voluntary standards.  
40. GSB recognizes certificates from accredited laborat ories worldwide;  it has concluded mutual 
recognition agreements with the EC (for fish a nd fishery products) and Japan (for food products). 
Since 2003, the GSB has been in charge of insp ecting products classified as "high-risk goods" at 
border stations (section (i)).  Impor ted high-risk goods must either be accompanied by a certificate of 
conformity issued by a laboratory accredited in its home country, or they will be inspected by the GSB.  Importers may also submit prior samples. 
41. The Food and Drugs Board (FDB) regulates the manufacture and distribution of food 
products, pharmaceuticals, cosmetic s, and chemicals.  All food products must be registered by the 
FDB before they are placed on the market.  Th e registration fee is GHC 300 for imports and 
GHC 100  for domestic food.  Registration is product-specific and valid for three years.   
                                                     
 
5 The authorities indicate that a new Standards Bill specifying the roles and responsibilities of the GSB 
is under preparation. 
6 WTO document G/TBT/ENQ/27, 17 February 2006.   The authorities indicate that a new Bill 
specifying the roles and responsibilities of the GSB is before Cabinet.   
7 Since August 2005, the GSB has had full responsibility for the inspection of products classified as 
"high risk goods" at customs offices. WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 32 
 
 
42. Ghana has accepted the Code of Good Practice for the Preparation, Adoption and Application 
of Standards.8  Since its last TPR, Ghana has notified three TBT measures to the WTO Committee on 
Technical Barriers to Trade, on conformity assessment procedures for consumer goods, labelling 
requirements for air conditioners and fluorescen t lamps, and importation of high risk goods.9  
(b) SPS measures 
43. SPS measures in Ghana are primarily the responsib ility of the Directorates of Plant Protection 
and Regulatory Services, and of Veterinary Services  of the Ministry of Food and Agriculture;  the 
former also serves as WTO enquiry point.10  No distinctions are made  between importe d and domestic 
products.   
44. Imports of plants and plant pr oducts require a phytosanitary certificate from an authorized 
body of the exporting country and an import permit issued by the Plant Protection and Regulatory 
Service.  Ghana recognizes phytosanitary certificates issued in accordance with  the requirements of 
the International Plant Protection Convention.  Th e Plant Protection and Regulatory Service also has 
statutory responsibilities over plant pest and disease  management, pesticide regulation and control, 
and inspection and certification.  
45. The Veterinary Services Directorate conducts an imal quarantine.  Imported products of meat 
and dairy, live animals, as well as veterinary vacci nes, drugs, and equipment require a permit issued 
by the Veterinary Services Directorate and must be covered by a veterinary health certificate from the 
exporting country.  This should certify that the animals were free from infectious disease;  fit for human consumption;  slaughtered in approved abatto irs;  and free from radioactive contaminants.   
46. Imports prohibited for SPS reasons include so il;  bud wood of cocoa (unless imported through 
a non-cocoa-producing third country);  and all plants  infected by pests and diseases.  These include 
rice from locations known to have kernel smut, tungro, and mottle viruses;  plants from countries with 
cocoa witchbroom disease;  and all coconuts in husk fr om various countries.  Ghana also prohibits the 
importation of poultry products from certain countri es in Asia, the Middle East, and Africa because of 
avian influenza;  and of bovine meat from certain European and North American countries affected by 
BSE.  For human health reasons, the sale of meat with fat content higher than certain thresholds 
(25% for beef and poultry, 35% for mutton, and 42% for pork) is prohibited.  
47. Ghana has not submitted any SPS notifications to the WTO. 
(c) Marking, labelling, and packaging 
48. Ghana's regulations on labelling and marking of specified products are contained in the 1992 
Ghana Standards Board (Food, Drugs and Other G oods) General Labelling Rules.  Imported and 
domestic food and drugs must be labelled in Eng lish, identifying attributes such as the type of 
product, the country of origin, the ingredients or co mponents, net weight, instructions on use, and the 
expiration date for perishable foods.  Similar la belling is required on a range of other specified 
products, including electrical goods, e.g. televisions , air-conditioners, batteries, lamps and household 
appliances;  cement;  paints;  pesticides;  poultry feed;  toiletries;  and cosmetics.   
                                                     
 
8 WTO document G/TBT/CS/N/144, 30 May 2002. 
9 WTO documents G/TBT/N/GHA/1-3, 18 January 2005, 30 August 2005, and 13 October 2006. 
10 WTO document G/SPS/ENQ/19, 25 January 2006. Ghana WT/TPR/S/194/Rev.1 
 Page 33 
 
 
49. Fines and administrative charges may be imposed  on suppliers of improperly labelled 
products.  The products are confiscated  and the suppliers have 28 days to  re-label them as required for 
sale.  The Food and Drugs Board also carries out inspections to ensure product quality and safety. 
(vii) Contingency measures 
50. Since its last TPR in 2001, Ghana has not taken any anti-dumping, countervailing or 
safeguard measures.  Ghana does not have any national legislation on contingency measures. 
51. Special import taxes (SITs) on selected products, in place during the 1990s, were abolished in 
2002.  Although they were not explicit anti-dumping measures, the SITs were partly designed to 
counter trading practices of foreign exporters selling at prices assessed to be "unrealistically low".  
(viii) Other measures  
52. Ghana does not maintain any countertrade or  offsetting arrangements, or local-content 
requirements.  However, a domestic-content b ill is under consideration by the Government.11  Ghana 
generally follows trade prohibitions or restrictions under sanctions decided by the UN Security Council.   
53. The Government of Ghana maintains strategic reserve stocks for petroleum products 
(Chapter IV(3)(ii)(b)). 
(3) M
EASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and documentation 
54. Exporters must be registered with the Gh ana Export Promotion Council.  Non-traditional 
exports are subject to completion of an export form for statistical purposes and to meet quality and 
safety standards imposed by importing countries.12 
55. Exports of cocoa and gold are subject to a foreign exchange surrender and conversion 
requirement, administered by the Bank of Ghan a.  For each export transaction, a bank-approved 
exchange control form (A2 form) must be filed.   Depending on the company, between 20% and 40% 
of export proceeds must be  surrendered and converted. 
56. Exports under a preferential regime must be  accompanied by a certificate of origin.  
Certificates are issued by the CEPS for exports under AGOA, or by the Ghana National Chamber of 
Commerce and Industry for any other destination.  The Plant Protection and Regulatory Service issues phytosanitary certificates required by importing count ries.  Inspected goods must be exported within 
14 days after inspection.   
(ii) Export taxes, charges, and levies 
57. Export taxes are applied on cocoa and hydro carbons.  The tax rate for cocoa beans is 
determined by the Minister of Finance and Economic Planning;  fiscal income from export taxes on cocoa totalled GC 616 billion in agricultural year  2005/06.  The rates on hydrocarbons are US$0.09 
per litre on aviation turbine kerosene and US$0.03 per litre on gas oil.  Export duties on timber 
                                                     
 
11 Republic of Ghana (2006), p. 100. 
12 Non-traditional exports comprise all goods and services other than cocoa beans;  lumber and logs;  
unprocessed gold and other minerals;  fresh fish;  fresh yam;  and electricity.  WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 34 
 
 
products were abolished in 2005.  The share of export taxes in total Government revenue has 
decreased significantly, from 11.4% in 1998 to 2.3% in 2005.13    
(iii) Export prohibitions, restrictions, and licensing 
58. Exports of round or unprocessed logs, ra w rattan cane and bamboo, and parrots are 
prohibited.  Export permits or certificates are re quired for a number of products (Table IV.7).  
Table III.7 
Goods subject to specific export requirements, 2007 
Commodities  Requirement Authorizing body  
Cocoa beans Fumigation and quality assuranc e Ghana Cocoa Marketing Board's Control 
Division 
Sawn lumber Permit Forestry Commission 
Mineral ore Permit Minerals Commission  
Manufactured/processed goods  Certificate Ghana Standards Board 
Fresh/processed fish Certif icate Ghana Standards Board 
Coffee, shea nuts, and cashew nuts Quality ce rtificate Ghana Cocoa Marketing Board  
Food/agricultural products (e.g. yam, 
pineapple, plantain, palm oil, etc.) Phytosanitory certificate Plant Protection and Regulatory Services  
Rock and rock samples Certificat e Geological Survey Department 
Wildlife  Permit Department of Game and Wildlife  
Pets  .. Veterinary Services in the Ministry of Food 
and Agriculture 
Chemicals Certificate Environment Protection Agency 
Pharmaceuticals .. Food and Drugs Board 
Antiques Permit Museum and Monuments Board 
Timber and wood products Permit Forestry Commission 
.. Not available. 
Source: Information provided by the Ghanaian authorities.  
59. A voluntary Export Certification Scheme was instit uted in August 2005.  Upon the request of 
exporters, the Ghana Standards Boar d certifies that goods comply with national quality, safety, or 
health standards by issuing a mark of conformity . According to the authorities, this action was 
necessitated by the rejection or down-grading of goods from Ghana in major export markets.  
60. Ghana applies no voluntary export restraints or quotas.   
(iv) Duty drawbacks 
61. The provisions for Ghana's duty drawback scheme are laid down in sections 40 to 42 of the 
Customs, Excise and Preventive Service (Managem ent) Law of 1993.  Any company that uses 
imported raw materials or other inputs in the manufac ture of products that are exported is entitled to 
claim a duty drawback.  Customs export documents endorsed by the CEPS (including a statement of 
composition) and the customs authorities in the importing country must be submitted to provide evidence of re-export.  Claims must be made within  twelve months from the date of export.  In 2006, 
170 applications for drawback were submitted to the CEPS, for a total of GC 39.5 billion. The 
authorities indicate that reimbursement depends on the availability of funds.   
                                                     
 
13 University of Ghana, Institute of Statistical , Social and Economic Research (2006), p. 34. Ghana WT/TPR/S/194/Rev.1 
 Page 35 
 
 
(v) Export processing zones 
62. The importance of export processing zones (EPZs ) has grown considerably in recent years 
(Table III.8).  A total of 170 enterprises curren tly benefit from the EPZ regime.  EPZ enterprises are 
involved in a wide range of activities, including agri-processing (cocoa, spices, cashew, fruit) and 
production of garments, textiles, a nd plastic products.  There are f our EPZs in Ghana:  Tema EPZ, 
located near the seaport in Tema;  Ashanti EPZ, locat ed close to the inland port of Ghana Boankra;  
and Sekondi and Shama EPZs, both located near the seaport of Sekondi. 
Table III.8 
Export processing zones, 1998-06 
 1998 1999 2000 2001 2002 2003 2004 2005 2006 
Employment 485 1,555 1,372 850 1,714 4,612 9,857 6,227 .. 
 (US$ million) 
Production  158.5 162.2 134.4 103.6 222.5 286.5 634.5 602.9 429.9 
Export  145.4 184.1 165.1 291.0 174.3 414.0 627.4 510.0 457.5 
Import  .. .. .. 135.3 21.0 23.8 19.3 19.0 .. 
Capital investment  117.2 80.6 44.0 163.5 41.5 160.5 131.3 186.0 122.4 
.. Not available. 
Source:  Ghana Free Zone Board (2006), 2005 Annual Report . 
63. The Free Zone Act of 1995 and its Regulations la y down the legal basis for EPZs in Ghana.  
Under the Act, the Ghana Free Zone Board (GFZB) h as the mandate to establish free zones in Ghana, 
as well to grant licences, attract new investors, m onitor the activities of EPZ enterprises, and register 
data and keep records of economic activities in EPZs .  The Board is composed of nine members, 
including four from the private sector;  it is chaired by the Minister of Trade and Industry.   
64. Enterprises located in an EPZ have the right to  produce any type of good or service for export 
and benefit from:  exemption from a ll import tariffs, VAT, excise duties, and other duties and charges;  
exemption from income tax on profits for ten years,  and maximum income tax of 8% after the ten 
years;  exemption from the withholding tax;  and speedy customs formalities as goods can be cleared 
on the premises of the company.  Licences for investor s are granted by the GFZB, which also operates 
as a one-stop service by assisting applicants to obt ain other relevant licences and permits.  Licence 
fees are between US$2,000 and US$5,000, depending on the activity of the company.  In addition, 
enterprises located in EPZs were allowed to ope rate foreign currency accounts before this was 
allowed to all residents and companies in December 2006.  However, under the ECOWAS Protocol, exports by EPZ enterprises to other ECOWAS count ries are not eligible fo r preferential treatment. 
65. Investors can obtain EPZ status without being located within the designated EPZ, i.e. the 
company can be a free point.  Eligibility crite ria and licensing procedures are the same as for 
enterprises located in an EPZ.  Free points may be  located anywhere in Ghan a.  There are currently 
150 free points (October 2007), most of them located in the Greater Accra area.   
66. An enterprise located in EPZs may sell up to 30% of its production on the national market, 
subject to the payment of regular import duties and ta xes.  However, there appear to be substantial 
leakages to the domestic market.   WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 36 
 
 
(vi) Export subsidies, finance, insurance, and guarantees 
67. Ghana has notified the WTO that it does not main tain any subsidy, including any form of 
price support.14 
68. Exports are zero-rated for VAT refund purposes. 
69. The Export Development and Investment Fund (EDIF), set up in 2001, provides export credit 
to companies with majority Ghanaian shareholding.  The EDIF's main source of funding is a statutory 
0.5% fee on all non-petroleum imports (section (2)(iv)).  In 2005, revenue from the fee was 
GC 158.7 billion.  In addition, the EDIF is entitle d to 10% of the net proceeds from divested state 
companies.  Its activities are overseen by a Board of 13 members, including 5 private sector 
representatives.    
70. The EDIF Credit Facility operates with 18 designa ted financial institutions (DFIs).  The DFIs 
receive loan applications from prospective borrowers  and submit them, together with their appraisal 
and recommendation, to the EDIF Board.  The DFIs  bear the credit risk for approved loans.  The 
EDIF's current lending rate is 12.5%, identical to  the Bank of Ghana's prime rate (October 2007).   
71. In 2005, GC 123.9 billion was approved for cred it disbursement for a total of 29 projects.15  In 
the same year, EDIF recovered GC 128.8 billion out of a total of GC 153.7 billion of loans due for 
repayment, a recovery rate of 83.8%.  The main  products financed under EDIF's credit facility are 
shea butter, cocoa powder, canned tuna, vegetable oil, and handicrafts.   
(vii) Export promotion and marketing assistance 
72. EDIF also maintains an Export Development and Promotion Facility, which supports the 
development and promotion of export products an d provision of services to the export sector.  In 
2005, EDIF's board approved 64 applica tions for a total of GC 50.1 billion.16   
73. The Ghana Export Promotion Council (GEPC), established in 1969, aims to promote exports 
of non-traditional products with a view to diversif ying Ghana's export base.  It provides technical 
assistance and advisory services to Ghanaian compan ies in order to create an enabling environment 
for non-traditional export expansion.  The GEPC 's key programmes include:  market access 
facilitation for export companies, technical adviso ry services on export product development, trade 
information services, and export-related human  resources development through the Ghana Export 
School.  GEPC has a staff of 76;  its activitie s are funded by EDIF (70%) and Government 
contributions (30%). 
74. The state-owned Ghana National Procurement Ag ency (GNPA), previously in charge of 
public procurement, is now responsible for promoting exports of processed, non-traditional 
agricultural products to Europe and West Africa.  In  particular, with a staff of 45, GNPA is to support 
small and medium-sized enterprises to enter international markets.   
                                                      
14 WTO documents G/SCM/N/95/GHA, 20 April 2004, and G/AG/N/GHA/2, 21 August 2001. 
15 Export Development and Investment Fund (2006). 
16 Export Development and Investment Fund (2006). Ghana WT/TPR/S/194/Rev.1 
 Page 37 
 
 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
(a) Research and development 
75. The Ministry of Education, Science and Sports  is responsible for policy issues relating to 
science and technology.  The Council for Scientific and Industrial Research (CSIR), established in 
1968, is a statutory organization res ponsible for coordinating scientific and industrial research.  It has 
13 research institutes and centres under its control,  and covers both agricultural and manufacturing 
research on, inter alia , crops, livestock, soil and land use, forestry, food processing, and 
transportation.  The Council is required to generate  at least 30% of its operational budget.  Other 
organizations under the Ministry involved in technol ogy development and transfer are:  the Ghana 
Atomic Energy Commission (GAEC) , the Ghana Regional Appropriate Technology Industrial Service 
Foundation (GRATIS), the Development and Applica tion of Intermediate Technology (DAPIT), and 
the Rural Enterprise Project (REP).  
76. The Ghana Research and Advocacy Programme G-RAP is a funding mechanism to support 
the institutional development of research and advocac y organizations in Ghana.  G-RAP is supported 
by various international donors.  
(b) Small and medium-sized enterprises 
77. The National Board for Small-Scale Industri es (NBSSI), established in 1981, has the 
objective of promoting and developing micro- a nd small-scale enterprises.  It organizes business 
improvement programmes for existing companies and runs a number of district-based business 
advisory centres to promote entrepreneurship, w ith a view to creating employment opportunities, 
increasing income levels of the rural population, and reducing rural-urban migration.  GRATIS 
provides training and technical assistance to artisans;   and the Government Loan Guarantee Scheme 
provides government guarantees for loans to sm all and medium-sized enterprises (SMEs).  
(c) Regional policy 
78. With a view to promoting regional diversifi cation, manufacturing companies located outside 
Accra or Tema benefit from a corporate tax rebate set at 25% for companies located in regional 
capitals, and 50% for companies located elsewhere in Ghana.  This policy has not led to significant 
regional diversification, as most industries are still concentrated in th e Greater Accra area. 
(ii) Government procurement 
79. Ghana is neither a signatory nor an observer to the WTO Agreement on Government 
Procurement. 
80. Total government procurement amounted to GC  14,186 billion in 2005 and GC 17,847 billion 
in 2006, equivalent to some 15% of GDP in both years.  In 2006, price quotation was the preferred procurement method, used for 39% of the proc urement volume, followed by national competitive 
tendering (37%), international competitive tenderi ng (12%), restricted tendering (9%), and single-
source procurement (3%).  
81. A new Public Procurement Act was adopted in 20 03, with a view to ensuring an efficient and 
transparent procurement system that supports priv ate-sector development.  The Act applies to all 
procurement of goods, works, and services by mi nistries and other government agencies, public WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 38 
 
 
institutions, e.g. universities and hospitals, and stat e-owned enterprises to the extent that they use 
public funds.  Implementation regul ations under the Act have not b een adopted but, according to the 
authorities, the Act is being applied in practice. 
82. The Act establishes the Public Procurement Boar d as the central body for policy formulation, 
and oversight authority.  The Board must ensure that public procurement is carried out in a fair, 
transparent, and non-discriminatory manner in order to secure the judicious and efficient use of state 
resources.  It has ten members, appointed by the President, of which three must be from the private sector.   
83. Public procurement is decentralized:  each mi nistry or public institution must establish a 
procurement entity responsible for setting procur ement plans and carrying out procurement in 
accordance with the Public Procurement Act.  The Public Procurement Boar d has developed manuals 
and training modules, and has elaborated standard tende r documents.  All invitations to tender must be 
published in the Procurement Bulletin  and on the Board's website.
17   
84. The Public Procurement Act provides for various procurement methods:  competitive 
tendering, two-stage tendering, restricted tende ring, single-source procurement, and request for 
quotation.18  Competitive tendering is the preferred proc urement method;  the use of other methods 
must be justified by the procurement entity.  Na tional competitive tendering must be used for the 
procurement of goods and services above GC 200 million (GHC 20,000), and for works above 
GC 500 million (GHC 50,000).  International competitiv e tendering must be used for the procurement 
of works above GHC 1,500,000, services above GHC 200,000, and works above GHC 2,000,000;  it 
must also be used when effective competition can  only be obtained through the participation of 
foreign firms.   
85. Two-stage tendering is to be used where it is not  feasible to formulate detailed specifications 
or characteristics of the goods, works, or services to  be procured or where the procurement entity is 
seeking to enter into a research and development co ntract.  The procurement entity may, in the first 
stage, negotiate with any supplier and ask for in itial tenders without a tender price.  In the second 
stage, it may reformulate specifications and charact eristics before inviting suppliers to submit final 
tenders with prices.  Restricted tendering may be used when goods, works or services are available 
only from a limited number of suppliers, or when the time and cost required to examine and evaluate a 
large number of tenders is disproportionate to the procurement value.  In this case, the procurement 
entity may invite tenders from a number of supplie rs sufficient to ensure effective competition, and 
select in a non-discriminatory manner.  Single-sour ce procurement may be used where goods, works, 
or services are only available from a particular supplie r or where there is an urgent need for them.  
Request for quotations may be used for readily ava ilable goods or technical services for which there is 
an established market and if the procurement value is below the thresholds for the use of competitive 
tendering. 
86. A procurement entity may grant a margin of preference for certain suppliers:  while the 
nationality of the supplier is irrelevant, a minimum percentage of national content, specified in the 
Regulations and varying with the type of good, is crucial.  Goods satisfying the local-content 
conditions attract a margin of preference of up to 20%, depending on the local content.  The margin 
must be approved by the Public Procurement Board.  Statistical data are not available on the share of 
imports in public procurement in Ghana. 
                                                      
17 Public Procurement Board online information.  Viewed at:  http://www.ppbghana.org. 
18 Ministers may decide that it is in the national interest to use a different procedure.  In this case, the 
Minister defines and publishes the method of procurement to be followed in the National Gazette . Ghana WT/TPR/S/194/Rev.1 
 Page 39 
 
 
87. Any supplier who claims to have suffered loss or injury may, if the contract has not already 
entered into force, complain in writing to the he ad of the procurement entity.  The head of the 
procurement entity shall try to resolve the comp laint by mutual agreement and issue a founded 
decision.  If the contract has already entered into  force, the supplier may complain to the Public 
Procurement Board.  The Board may annul or revise an illegal decision by the procurement entity. 
88. The state-owned Ghana National Procurement Ag ency has been transformed into an export 
promotion institution (section (3)(vii)), and is no longer in charge of public procurement. 
(iii) State trading, state-owned enterprises, and privatization 
89. Ghana has notified the WTO that it does not ha ve any state-trading enterprises within the 
meaning of GATT Article XVII.19  The Precious Minerals Marketing Corporation and Miramex, 
which enjoyed exclusive exporting rights for gold and diamonds mined by small-scale miners at the 
time of the last TPR of Ghana, do not enjoy an y specific monopoly rights.  The Cocoa Marketing 
Company, a subsidiary of the Ghana Cocoa Board,  has the monopoly right to export cocoa beans. 
90. Ghana launched its divestiture programme in  1988, when more than 300 state-owned 
enterprises were in operation:  most were privatized or liquidated in the 1990s.  Privatization is carried 
out by the Divestiture Implementation Committee.  The most common divestiture procedure is sales 
of assets through competitive tender.  The investor who submits the highest price bid opened is invited for negotiations on the draft sale and pur chase agreement and discussion of a business plan. 
An investor may be asked to submit a bond to DIC be fore negotiations start.  Some 10% of divestiture 
proceeds are earmarked for the Expo rt Development and Investment F und (section (3)(vii)), while the 
remainder goes to the state budget.  Other, less fr equently used, divestiture procedures are sale of 
shares, joint-ventures, lease, and liquidation.  The Government does not hold any golden shares. 
91. Enterprises slated for divestiture are selected by  Cabinet.  Between 2003 and 2006, 50, mostly 
smaller state-owned enterprises, were privatized.  Sales of assets through competitive tender were 
used 42 times, seven companies we re divested through the sale of shares, and one company was given 
in lease.  In September 2007, the following enterprise s were slated for privatization:  Komenda Sugar 
Factory, State Construction Corporation, Gihoc Ca nnery, Paga Motel, Ejura Farms, State Hotels 
Training School, Subri Industrial Plantation, West ern Veneer and Lumber, and Ghana Publishing.  
92. There are 33 fully state-owned enterprises in Gh ana (Table III.9).  State-owned enterprises are 
particularly important in petroleu m refining and distribution, electri city generation and distribution, 
media, transport, telecommunication, and postal serv ices.  In addition, the state holds a stake in 
numerous companies, including:  Ghana Intern ational Airlines (70%), VALCO (90%), Ghana 
Commercial Bank (34%), Cocoa Processing Compa ny (60%), AngloAshanti Gold (3%), and Ghana 
Bauxite Company (20%).  Furthermore, the stat e holds a 10% stake in all mining companies.  
Table III.9 
State-owned enterprises (SOEs), October 2007  
State-owned enterprise Area of activity Staff 
Electricity Company of Ghana Power distribution 4,931 
Ghana Telecom Telecommunications 4,000 
Volta River Authority Power generation 3,707 
Ghana National Petroleum Corporation Petroleum exploration 94 
Ghana Oil Company Limited Oil marketing and sales  247 
Table III.9 (cont'd) 
                                                      
19 WTO document G/STR/N/10/GHA, 19 April 2004. WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 40 
 
 
State-owned enterprise Area of activity Staff 
Ghana Post Company Limited Postal services 2,475 
Ghana Cocoa Board Production, processing, and marketing of cocoa, research 5,448 
Ghana Civil Aviation Authority Aviation regulation 300 
Ghana Airports Company Limited Management of airports 633 
Ghana Ports and Harbours Authority Port services 2,862 
Volta Lake Transport Co. Limited Lake transportation 211 
Ghana Broadcasting Corporation Broadcasting 1,473 
Ghana News Agency News dissemination 196 
New Times Corporation Newspaper production 259 
Graphic Communications Group Li mited Newspaper production 493 
Ghana Publishing Corporation Publishing/printing 193 
Irrigation Development Author ity Irrigation development 459 
Grains and Legumes Development Board Production of fo undation seeds of cereals, legumes, vegetables 248 
ICOUR Limited Irrigation 189 
Precious Minerals Marketing Co. Limited Marketing 57 
Ghana Trade Fair Company Limited Trade fairs, exhibitions 90 
GIHOC Distilleries Company Limited Production 260 
GNPA Limited Trading 45 
Ghana Highway Authority Construction and maintenance of roads and bridges 2,172 
Architectural and Engineering Services  Limited Construction consultancy 429 
State Housing Company Limited Housing 183 
Tema Development Corporation Estate development 281 
Ghana Water Company Limited Potable water production and supply 2,914 
Community Water and Sanitation Agency Rura l water production and sanitation, hygiene 199 
Ghana Supply Company Limited Public procurement  20 
Ghana Railway Company Limited Rail transportation 2,433 
Tema Oil Refinery Refinery 856 
National Theatre of Ghana Theatre productions 96 
Note: The enterprises listed above are 100% owned by the State. 
Source: Information provided by the Ghanaian authorities.  
(iv) Competition policy and price controls  
93. Ghana does not have legislation on anti-comp etitive practices, such as abuse of dominant 
position, price-fixing, or market-sharing.  A draft bill has been under consideration for several years, 
but has not been enacted.  The National Commun ication Authority and the Banking Supervision 
Department of the Bank of Ghana have the mandate , under sector-specific legislation, to monitor 
competition in telecommunications and banking, respectively.   
94. In the absence of a legal competition framewo rk, the Government uses moral suasion to 
prevent anti-competitive practices, e.g. in tw o recent cases, involving a brewery and two 
telecommunication companies. 
95. Fuel prices are set by the National Petroleum Authority in line with a pricing formula 
(Chapter IV(3)(ii)).  Fees at Ghana's seaports must be approved by Government.   
96. The Protection Against Unfair Competition Ac t of 2000 contains provisions on fraudulent 
competition, in particular with regard to misl eading information on characteristics of a product or 
service offered, or confusing use of trade marks.  Any person who considers they have been injured Ghana WT/TPR/S/194/Rev.1 
 Page 41 
 
 
by an act of unfair competition may bring an action for an injunction to prevent the act and for an 
award of damages.   
(v) Intellectual property rights 
(a) Legal and institutional framework 
97. Ghana has notified its main legislation on in tellectual property rights (IPRs) to the WTO.20  
The Registrar-General is the notified IPR contact point for matters regard ing patents, industrial 
designs, and trade marks, while the Copyright Offi ce is responsible for issues related to copyrights.21   
98. Ghana is a member of the World Intellectual Property Organization and the African Regional 
Industrial Property Organization.  It is a signatory to various IPR treaties (Table III.10). 
Table III.10 
Membership in WIPO treaties, 2007  
Treaty Entry into force 
Berne Convention (Literary and Artistic Works) 11 October 1991 
Paris Convention (Industrial Property) 28 September 1976 
Patent Cooperation Treaty (PCT) 26 February 1997 
WIPO Convention 12 June 1976 
Source:  WTO Secretariat.  
99. IPR protection is a policy priority for Ghana.  Since its last TPR in 2001, Ghana has adopted 
new legislation in most areas of intellectual property rights with a view to being fully compliant with 
the TRIPS Agreement.  Its main dedicated domestic statutes for IPR protection are:  the Patent Act of 
2003, the Industrial Designs Act of 2003, the Copyright Act of 2005, the Trade Marks Act of 2004, the Geographical Indications Act of 2003, the Layout Designs of Integrated Circuit Act of 2004, and 
the Protection Against Unfair Competition Act of 2000.  The authorities indicate that legislation on the protection of plant varieties is at the drafting st age.  Ghana's national IPR legislation was reviewed 
by the TRIPS Council in November 2001.
22   
(b) Main areas of intellectual property rights 
100. Patents, copyrights and related rights, tr ade marks, industrial designs, geographical 
indications, layout designs of integrated circ uits, and undisclosed information are all legally 
recognized and protected in Ghana (Table III.11). A pplication and registration fees for trade marks 
are each equivalent to US$150.  For patents and u tility models, application and registration fees vary 
with the size of the company:  for a company with more than 25 employees, for example, the 
application fee is GHC 10 for a patent and GHC 5 for a utility model.  Annual registration fees for 
patents increase from GHC 1 in the first year to GHC 60 in the 20th year;  registration fees for utility 
models increase from GHC 0.5 in the first year to GHC 3 in the 7th year.   
                                                      
20 WTO document IP/N/1/GHA/1, 22 April 2002. 
21 WTO document IP/N/3/GHA/Rev.9, 8 November 2005.  
22 Ghana replied to questions posed by Australia, Canada, the European Communities, Japan, 
Switzerland, and the United States, ther eby also referring to its new legislation (WTO documents IP/Q/GHA/1, 
IP/Q2/GHA/1, IP/Q3/GHA/1, and IP/Q4/GHA/1, 9 February 2004). WT/TPR/S/194/Rev.1 Trade Policy Review 
Page 42 
 
 
Table III.11 
Overview of IPR protection, 2007 
Subject  Coverage  Duration  Selected exclusions and limitations  
Patents and 
utility models Patents:  any product or process that is 
new, involves an inventive step and is susceptible to industrial application 
Utility models:  product or process that is 
new and susceptible to industrial application 20 years from the 
date of application No patent can be granted for:  (1) discoveries, 
or scientific and mathematical theories;  (2) schemes, rules or methods for doing 
business, performing purely mental acts or 
playing games;  (3) methods for treatment of the human or animal body by surgery or 
therapy, as well as diagnostic methods 
practiced on the human or animal body (except for products used in any of these methods);  (4) inventions contrary to public order or 
morality;  (5) plants and animals other than 
micro-organisms;  (6) biological processes for the protection of plants or animals other than 
non-biological and micro-biological processes,  
and (7) plant varieties 
Industrial designs Any composition of lines or colours or any 
three-dimensional form, material, or textile 
design where the composition, form or 
handicraft gives a special appearance to a product of industry or handicraft and can 
serve as a pattern for a product of industry 
or handicraft 5 years from the 
date of application, 
renewable for up to 
2 consecutive periods of 5 years Anything in an industrial design serving solely 
to obtain technical result  
Copyright and neighbouring 
rights  Literary, artistic, musical, audio-visual, 
choreographic, and derivative works;  sound 
recordings; computer software or programs Moral rights:  in 
perpetuity;  
Economic rights:  
the author's life plus 70 years   Ideas, concepts, procedures, methods, or other 
things of similar nature 
Permitted use of work protected by copyright 
includes reproduction, translation, adaptation for exclusive personal use  
Trade marks Any sign or combination of signs capable of 
distinguishing goods or services from others 10 years, renewable 
indefinitely at  10-year intervals No trade mark protection can be granted to 
misleading names and names contrary to public order and morals 
Geographical indications Any indication that identifies a good as 
originating in the territory of a country, region, or locality  Indefinite Indications that ar e contrary to public order or 
morality Indications that are not protected in their 
country of origin 
Layout designs Layout designs of integrated circuits  10 years  
Undisclosed 
information Business secrets of commercial value, 
undisclosed data and tests No specific term  
Source:  Patent Act (2003);  Industrial Designs Act (2003);  Tr ade Marks Act (2004);  Copyright Act (2005);  Geographical 
 Indications Act (2003);  Layout Designs of Integrated Circuit Act (2004);  Protection Against Unfair Competition 
 Act (2000);  and information provided by the Ghanaian authorities.  
101. Sections 13 and 14 of the Patents Act contai n provisions on compulsory licences.  Where 
required in the public interest or where the manner of exploitation of a patent is determined to be   
anti-competitive by a judicial or administrative body,  the responsible Minister may designate a third 
person or a Government agency to exploit the inve ntion.  Public interest  reasons include national 
security, nutrition, and health, as well as the deve lopment of vital sectors of the economy.  The 
exploitation shall be subject to the payment of ade quate remuneration. Upon request, courts may also 
grant compulsory licences in the case of non-exploitation of  a patent for at least three years.  In 2005, 
two compulsory licences were granted to a Ghanaian company to produce HIV drugs.  
102. Ghana's patent and trade mark legislation provides for the principle of international 
exhaustion;  thus, paralle l imports are allowed.  
103. In 2006, 22 patent applications were filed, up from 19 in 2005 and 12 in 2004.  There were 
317 applications for industrial designs in 2006, mo stly related to textiles (down from 377 in 2005 and 
1,281 in 2000).  Around 98% of these applications are usually successfully registered.  Trade mark 
applications in 2006 increased to 1,946,  from 1,621 in 2005, and 1,114 in 2004.  Ghana WT/TPR/S/194/Rev.1 
 Page 43 
 
 
104. Under Article 27 of the Copyright Act, blank video and audio cassettes are subject to a levy 
of 20%; the levy is collected by the CEPS.  Income  derived from the levy is earmarked for activities 
of the Copyright Office. 
105. Under the Copyright Act, expressions of folklo re are protected against reproduction, public 
performance, broadcast, adaptation, translation, and other transformation.  The rights of folklore are 
vested in the President of the Republic. The Ac t establishes a National Folklore Board, which 
registers expressions of folklore in Ghana and promotes activities for their dissemination. 
(c) Enforcement 
106. Ghana has replied to the check list of issues on enforcement.23  Infringement of IPR legislation 
is subject to fines or imprisonment.  Violation of  the Copyright Act is subject to penalties of up to 
500 penalty units24, or to imprisonment for up to three years.  Violation of the Patent Act is subject to 
penalties of up to 2,000 penalty units or imprisonm ent for up to two years.  According to the 
authorities, a major challenge has been that enforc ement regulations, compatible with the new laws, 
have not yet been adopted.  In the absence of such legal instruments, the old regulations are used to 
the extent possible.  In addition to criminal enforcement, the right holder has the right to undertake 
civil action. 
107. The CEPS is in charge of enforcing IPRs at th e border.  To this end, customs officers have 
been trained to detect and prosecute IPR infringe ments.  Counterfeited products seized at the border 
are destroyed.  According to the authorities, A frican textile designs are the most frequently 
counterfeited product. 
108. Measures taken by the Government to reduce IPR infringements include seminars for small 
and medium-sized enterprises, workshops for r esearch institutions and universities, training of 
customs officials, and public awareness campaigns for consumers and manufacturers, e.g. through the installation of billboards on major streets.  Furthe rmore, special commercial courts were established to 
deal with IPR infringements;  training of judges started in early 2007.  
 
 
                                                     
 
23 WTO document IP/N/6/G HA/1, 4 December 2001. 
24 One penalty unit is equivalent to GHC 12.