Shipping from Dubai to Ghana usually means sea freight from Jebel Ali to the Port of Tema, with air cargo into Accra for urgent goods and breakbulk for steel, machinery and project cargo. On the Ghana side the Customs Division of the Ghana Revenue Authority (GRA) clears your goods through its ICUMS system, and a licensed clearing agent must file the declaration. This guide covers each mode, the documents Ghana asks for, the 2026 tax rules, restricted goods and the order in which to do things.
Shipping from Dubai to Ghana at a glance
| Item | Detail |
|---|---|
| Main UAE load port | Jebel Ali (Dubai) |
| Main Ghana sea port | Port of Tema, run by the Ghana Ports and Harbours Authority (GPHA) |
| Second Ghana sea port | Port of Takoradi, Western Region (GPHA) |
| Containers at Tema in 2024 | 1,668,688 TEU, more than 95% of Ghana's container traffic (GPHA) |
| Containers at Takoradi in 2024 | 32,558 TEU (GPHA) |
| Main container terminal | Terminal 3 at Tema, run by Meridian Port Services (MPS): 4 berths, 1,400 m quay, 16 m draught |
| Main cargo airport | Kotoka International Airport (ACC), Accra |
| Customs authority | Ghana Revenue Authority, Customs Division |
| Customs system | ICUMS (Integrated Customs Management System) |
| Who files the declaration | A licensed clearing agent (required by law at the ports) |
| Import duty | ECOWAS Common External Tariff: 0%, 5%, 10%, 20% or 35% of CIF value |
| VAT and levies from 1 January 2026 | VAT 15% plus NHIL 2.5% and GETFund levy 2.5%, a 20% combined rate; COVID-19 levy abolished |
| Standard line free time (Maersk, dry) | 7 days for delivery within Ghana |
| Maximum container payload (Maersk) | 30 metric tons; aluminium containers not accepted |
How cargo moves between the UAE and Ghana
Ghana is on the Gulf of Guinea in West Africa, so this is a long ocean lane. Almost all general cargo goes by container ship. Air cargo is used for samples, spare parts, medicines and other urgent or high-value goods. Heavy and oversized items move as breakbulk or on flat racks.
Ports and gateways on both ends
| End | Gateway | What it handles |
|---|---|---|
| UAE | Jebel Ali Port, Dubai | Most containers, breakbulk, DG and project cargo for this lane |
| UAE | Dubai International (DXB) and Al Maktoum International (DWC) | Air cargo |
| Ghana | Port of Tema | Containers at MPS Terminal 3, general cargo, Ro-Ro, dry bulk at the bulk jetty, and transit cargo for inland neighbours |
| Ghana | Port of Takoradi | General and bulk cargo, oil and gas supply work, a small share of containers |
| Ghana | Kotoka International Airport, Accra | Air cargo, cleared by GRA Customs at the airport |
Tema is the default for Accra and most of the country. For Western Region mining or oil and gas sites, ask whether your service calls Takoradi. See our Jebel Ali port shipping guide for how the load port works.
Sea freight from Dubai to Ghana: FCL or LCL?
Most shippers on this lane use one of two container options.
- FCL (full container load). You book a whole 20ft or 40ft box. It suits shipments of roughly half a container or more, and cargo you do not want handled with other goods.
- LCL (less than container load). Your cargo shares a container with other shippers. It suits small volumes, but the box is unpacked at a container freight station in Ghana, so your release also depends on the other consignees' paperwork.
Three carrier rules for Ghana affect how you load. Maersk sets a maximum payload of 30 metric tons per container in Ghana, does not accept aluminium containers there, and only accepts 45ft boxes if the twistlocks sit at 40ft positions and weights stay within limits. Check your carrier's own limits before you load a heavy box. Our guide to FCL vs LCL costs shows where the break-even usually falls, and our sea freight service page explains what we book.
Transit times and sailings
We could not find a carrier schedule page that publishes a fixed Jebel Ali to Tema transit time, and forwarder and aggregator sites give figures that differ by weeks. The real time depends on whether your service goes direct or transships at a hub, and on how long the box waits there. Ask for the full routing, the transshipment port and the estimated arrival of the actual service at booking, not a generic number.
[AMIR-FACT: Our real port-to-port transit Jebel Ali to Tema (days), the transshipment hub, and the carriers or services we actually book on this lane]
Breakbulk, bulk and project cargo to Ghana
Steel, generators, transformers, mining equipment and construction machinery often go to Ghana as breakbulk. Tema has multipurpose berths for general cargo and a four-berth bulk jetty that GPHA built for cargo such as wheat, clinker and coal. Takoradi handles general and bulk cargo for the west of the country.
A simple decision rule: if a piece fits a 40ft flat rack or open top by size and weight, a container service usually gives you more sailings and a single bill of lading to Tema. If it does not fit, you need conventional breakbulk or heavy-lift tonnage, and the vessel's sailing date drives the whole plan.
For any out-of-gauge or heavy piece we need dimensions, weight, centre of gravity, lifting points and photos before we can ask a carrier for space. See our break bulk and project cargo service, and for bulk cargo to West Africa, our article on Dubai to Africa bulk shipping.
Dangerous goods on the Ghana lane
Paints, resins, adhesives, chemicals, batteries and aerosols are all dangerous goods (DG). They move by sea under the IMDG Code and by air under IATA rules. On the Ghana side, two points matter most.
- Port storage is short or nil. Under the MPS Terminal 3 tariff at Tema, Category I DG containers (explosives, flammable and poisonous gases, oxidizers and organic peroxides, radioactive material) get no free storage days on import or export. Category II (for example flammable liquids, toxic substances and corrosives) gets 5 free days.
- Many chemicals need approval before import. The Ghana Standards Authority lists chemicals and allied products, petroleum products, pyrotechnics, motor vehicle batteries and LPG cylinders among its high-risk goods, and Maersk notes that chemical imports may need an EPA certificate. Fireworks of all kinds are listed by Maersk as prohibited.
What we need from you for any DG booking: the UN number, proper shipping name, class and packing group, a Safety Data Sheet for each product, UN-approved packaging with correct marks and labels, and the consignee's Ghana permits. We get carrier acceptance before you commit to a sailing. Our dangerous goods shipping team checks the declaration and packing before the box leaves Dubai.
Air cargo from Dubai to Accra
Air cargo lands at Kotoka International Airport in Accra. GRA asks for the same documents as for sea cargo, with the original air waybill in place of the bill of lading, and the clearing agent files in ICUMS in the same way.
Air freight is charged on the higher of actual and volume weight, so bulky light cargo costs more than you expect. See our air cargo service for what we can book from Dubai.
Ghana customs: documents and process
Every import into Ghana is declared in ICUMS, the customs single window for documents and payments. Ghana Customs says clearance at the ports requires a licensed clearing agent by law, so your consignee appoints one, or a destination agent we work with does the filing on the consignee's authority.
Documents for an import into Ghana
GRA's import procedure lists these documents, to be ready before or when the goods arrive:
| Document | Who provides it | Notes |
|---|---|---|
| Original bill of lading or waybill | Carrier, via us | Names and weights must match the invoice |
| Attested commercial invoice | Seller in the UAE | HS code and full description per line help valuation |
| Packing list | Seller in the UAE | Carton count and marks must match the cargo |
| Import Declaration Form (IDF) | Importer, from the Ministry of Trade | Get it before shipping |
| TIN or Ghana Card PIN | Importer | Must match the consignee on the bill of lading |
| Permits from regulators | Importer | For example FDA for food, drugs and cosmetics, Ghana Standards Authority for high-risk goods |
| Certificate of origin | Seller or UAE chamber | Not on GRA's core list, but usually requested; agree it with the consignee |
The US trade.gov guide to Ghana adds two steps on the importer side: a Tax Clearance Certificate from GRA in the importer's name, and FDA importer and product registration through ICUMS for regulated food, drugs and cosmetics. FDA import permits are valid for one year.
How a Ghana customs declaration is processed
- The clearing agent files the declaration in ICUMS with the documents, before or after arrival.
- ICUMS runs classification, valuation and approval, and issues a tax bill.
- Duties and taxes are paid at a participating bank.
- ICUMS assigns a risk channel. Red means physical examination, yellow means a scan, and green means release at the gate with an automatic scan on the way out.
- Goods are released and leave through a security check at the port exit.
Filing before arrival is allowed and is the single best way to save days. Ghana Customs has also warned that general goods not cleared within 21 days, and vehicles within 60 days, can be forfeited to the state under Section 53 of the Customs Act, 2015 (Act 891).
High-risk goods and the Ghana Standards Authority
The Ghana Standards Authority (GSA) inspects 20 groups of high-risk goods, including food, pharmaceuticals and cosmetics, chemicals, electrical appliances, building materials, used goods such as second-hand clothing, toys and LPG cylinders. Importers of these goods must register with GSA, and each consignment needs a Certificate of Analysis or Certificate of Conformance. Without one, the goods are held until samples pass testing. If GSA cannot finish its checks within 24 hours, the importer can apply for provisional release to a warehouse, but must not sell the goods until GSA issues its final release.
The Smart Port Note: check the status at booking
The Ghana Shippers' Authority (also abbreviated GSA, but a different body) announced a mandatory Smart Port Note, a cargo tracking certificate per bill of lading, from 1 February 2026. On 21 January 2026 it postponed the start and said a new date would follow. Ask us to confirm the current position before your cargo loads, because a cargo tracking note is normally issued at the port of loading.
Ghana import duty, VAT and levies
Ghana uses the ECOWAS Common External Tariff. Import duty is charged on the CIF value, and VAT and other charges are added on top of CIF plus duty.
| Band | Duty rate | Typical goods |
|---|---|---|
| 1 | 0% | Essential social goods, for example medicine |
| 2 | 5% | Essential commodities, raw materials, capital goods |
| 3 | 10% | Intermediate goods |
| 4 | 20% | Consumer goods |
| 5 | 35% | Goods given greater protection |
The 2026 VAT change matters for every importer. The Value Added Tax Act, 2025 (Act 1151) took effect on 1 January 2026. VAT stays at 15%, the NHIL and GETFund levies stay at 2.5% each, and all three are now calculated on the same base, giving a combined rate of 20%. The 1% COVID-19 Health Recovery Levy was abolished, and GRA says NHIL and GETFund can now be claimed as input tax by registered businesses.
Other charges appear on the customs bill. GRA's vehicle duty table lists an ECOWAS levy of 0.5%, an African Union levy of 0.2%, an EXIM levy of 0.75% and a special import levy of 2%, and trade.gov lists an ICUMS charge of 0.75% of FOB value. Some lines also carry excise, and plastic products face extra charges. Rates change, so get the full bill for your HS code from the clearing agent before you price the goods.
Restricted and prohibited goods
GRA's import tariff splits controlled goods into two lists. Absolute prohibitions include diseased animals and carcasses, contaminated food, counterfeit money, obscene articles and dangerous weapons such as flick knives. Restricted goods need a licence or permit first. The table shows the main ones.
| Goods | Permit needed from |
|---|---|
| Arms and ammunition, explosives, handcuffs | Ministry of the Interior |
| Plants, plant products, soil, manure | Ministry of Food and Agriculture |
| Rough diamonds | Kimberley Process certificate, Ministry of Mines |
| Mercury | Ministry of Mines |
| Gaming machines | Gaming Commission |
| Currency and securities | Bank of Ghana |
| Spirits above 65% alcohol | Commissioner-General of GRA |
| Food, drugs, cosmetics, medical devices | Food and Drugs Authority |
| High-risk goods (see the GSA list above) | Ghana Standards Authority |
Vehicles: the 2026 rules
Ghana Customs does not allow right-hand drive vehicles into the country unless the Minister of Trade grants a dispensation, and approved vehicles must be converted to left-hand drive before they use public roads. Salvaged (accident-damaged) vehicles are banned under the Customs (Amendment) Act, 2020. From 1 October 2026 the Ghana Standards Authority also enforces a ban on used vehicles more than 15 years old, and on vehicles damaged by flood or fire or with a bent or twisted chassis. Vehicles shipped before 1 October 2026 are exempt. GSA suspended its planned pre-shipment inspection for used vehicles on 5 October 2026, but the age ban still applies at Tema.
Car duty depends on engine size. GRA's table shows 5%, 10% or 20% import duty for petrol cars by engine band, with VAT and levies on top.
What drives the cost of shipping from Dubai to Ghana?
Rates change with every booking, so here are the factors that move your total cost:
| Cost factor | Why it matters | What you can do |
|---|---|---|
| Container size and type | Reefers, flat racks and open tops cost more than dry boxes | Use a dry box when the cargo allows |
| Routing and transshipment | Extra handling at a hub adds days and risk | Ask for the full routing at booking |
| Origin charges in the UAE | Trucking, export declaration, terminal handling | Deliver documents on time to avoid extra trips |
| Ghana local charges | Line import service and port dues, billed in Ghana with VAT | Ask the consignee to budget them |
| Container deposit | Maersk asks for a refundable deposit, higher for boxes in transit to other countries | Return the empty within the paid time |
| Duty, VAT and levies | Usually the largest cost after freight | Confirm the HS code before you ship |
| Port storage and line demurrage | Run after free time; port storage is billed separately from line charges | File in ICUMS before arrival |
| DG or out-of-gauge surcharges | Carrier and terminal charge extra | Declare correctly from the first quote |
The Incoterm you agree with your buyer decides who pays which part. Our guide to Incoterms 2020 for sea freight explains the split.
Free time, storage and transit cargo
Maersk's standard free time for boxes discharged in Ghana is 7 days for dry and 5 days for reefer containers delivered within Ghana, 21 days for dry boxes in transit to other West African coastal countries, and 28 days for dry boxes going to inland countries such as Burkina Faso, Mali and Niger. The MPS terminal tariff gives 7 free storage days for normal import containers and 21 days for transit. Our article on demurrage and detention shows how the charges add up after that.
How to ship from Dubai to Ghana, step by step
This is how we handle a typical FCL export from Dubai to Tema. We book space, prepare documents, arrange trucking and export clearance in the UAE, and work with your consignee's clearing agent in Ghana.
- Check the goods against Ghana's rules. Confirm the HS code, the duty band, and whether the goods are restricted, high-risk under GSA, or need an FDA permit.
- Line up the consignee's papers. The importer needs a TIN or Ghana Card PIN, the Import Declaration Form and any permit before the cargo sails.
- Get a quote and pick the service. We compare routings to Tema and confirm the transshipment port and free time.
- Book space. For DG, reefer or out-of-gauge cargo we get carrier acceptance first.
- Prepare documents in Dubai. Invoice, packing list, certificate of origin and draft bill of lading, matching on names, weights and HS codes. These also support the Dubai Customs export declaration.
- Pick up, stuff and seal. We collect the empty, stuff at your site or a warehouse, seal the box and truck it to Jebel Ali before the cut-off.
- Release the bill of lading. We check the draft, release the final bill after sailing and send the documents to the consignee.
- Clearance in Ghana. The clearing agent files in ICUMS before arrival, the importer pays duties at the bank, and the box is released after the risk channel check.
- Delivery and empty return. The consignee collects the box and returns the empty within free time to recover the deposit.
[AMIR-FACT: One real Dubai to Ghana shipment we handled: cargo type, mode, port pair and what we did, cleared for publication]
Checklist before you ship to Ghana
- HS code and duty band confirmed for every line.
- Consignee has a TIN or Ghana Card PIN that matches the bill of lading.
- Import Declaration Form obtained before shipping.
- FDA permit or product registration in place for food, drugs and cosmetics.
- GSA registration and a Certificate of Analysis or Conformance for high-risk goods.
- Permits for restricted goods applied for before the cargo sails.
- Invoice, packing list and bill of lading match, and box weight is within the carrier's Ghana limit.
- For vehicles: left-hand drive, not more than 15 years old, no flood, fire or chassis damage.
- For DG: SDS, DG declaration, approved packaging and a plan to clear within the terminal's DG free days.
- Smart Port Note status checked with us at booking.
- Clearing agent appointed and ready to file in ICUMS before arrival.
- Cargo insurance arranged.
Common mistakes on the Ghana lane
- Shipping before the permits exist. FDA or GSA approval applied for after arrival means storage and demurrage while you wait.
- Wrong or vague HS codes. Misclassification is a common reason for a red channel and a physical examination.
- Mismatched documents. A different weight or consignee name between invoice and bill of lading holds the declaration.
- Overweight boxes. A container above the carrier's Ghana payload limit can be refused or held.
- Using the 2025 tax figures. The 2026 VAT Act changed how VAT, NHIL and GETFund are calculated, so old landed-cost sheets are wrong.
- Letting cargo sit. After 21 days for general goods, uncleared cargo risks forfeiture to the state.
- Shipping right-hand drive or overage cars. They will not be cleared under current rules.
Frequently asked questions
How do I ship goods from Dubai to Ghana?
Most cargo goes by container ship from Jebel Ali to the Port of Tema, booked as FCL or LCL. Urgent goods go by air to Kotoka International Airport in Accra. A licensed clearing agent then clears the goods through ICUMS for the Ghana Revenue Authority.
Which port in Ghana receives cargo from Dubai?
Tema is the main port and handles more than 95% of Ghana's container traffic, mostly at MPS Terminal 3. Takoradi in the Western Region handles general and bulk cargo and a small number of containers.
What documents do I need to import into Ghana?
GRA asks for the original bill of lading, an attested invoice, a packing list, the Import Declaration Form, the importer's TIN or Ghana Card PIN, and permits from agencies such as the FDA or Ghana Standards Authority where the goods need them.
How much is import duty in Ghana?
Ghana applies the ECOWAS Common External Tariff, with duty of 0%, 5%, 10%, 20% or 35% of CIF value depending on the goods. From 1 January 2026, VAT of 15% plus NHIL and GETFund levies of 2.5% each give a 20% combined rate on top, plus smaller levies.
Do I need a clearing agent in Ghana?
Yes. Ghana Customs states that clearance at the ports requires a licensed clearing agent by law. The agent files the declaration in ICUMS on the importer's behalf.
Can I ship a used car from Dubai to Ghana?
Only a left-hand drive car that is not more than 15 years old and has no flood, fire or chassis damage. Right-hand drive vehicles are not allowed without a ministerial dispensation, and salvaged vehicles are banned.
Can I ship dangerous goods from Dubai to Ghana?
Yes, if they are declared under the IMDG Code and the carrier accepts them. At Tema's Terminal 3, the most hazardous DG categories get no free storage days, so the clearing agent should file before the vessel arrives.
Is the Smart Port Note required for shipments to Ghana?
The Ghana Shippers' Authority planned to make it mandatory from 1 February 2026, then postponed it on 21 January 2026 without a new date. Check the current status at booking.
How long do I have to clear goods at a Ghana port?
Ghana Customs says general goods should be cleared within 21 days and vehicles within 60 days, or they can be forfeited to the state. Storage and line charges start much earlier, after the free days.
Get a quote for shipping from Dubai to Ghana
Send us the commodity, HS code, weight, volume or dimensions and the delivery city, and we will come back with a routing to Tema or Accra and a price. Use our freight rate inquiry form, or contact our team to talk through a breakbulk, project or DG shipment first. You can also read more about our Dubai freight forwarding team.
Sources
- Ghana Revenue Authority: Import procedures (documents, ICUMS steps, risk channels)
- Ghana Revenue Authority: Customs FAQs (clearing agents required by law, airport clearance documents)
- Ghana Revenue Authority: Import prohibitions and restrictions
- Ghana Revenue Authority: Vehicle importation (right-hand drive rule, duty table, levies)
- Graphic Online: GRA notice on the VAT Act from 1 January 2026
- trade.gov: Ghana VAT changes, February 2026
- trade.gov: Ghana import tariffs (ECOWAS CET bands)
- trade.gov: Ghana import requirements and documentation
- trade.gov: Ghana customs regulations (ICUMS charge)
- Ghana Standards Authority: Import inspection of high-risk goods
- Citi Newsroom: GSA used vehicle rules from 1 October 2026
- Citi Newsroom: GSA suspends pre-shipment inspection for used vehicles (5 October 2026)
- EY: Ghana Customs (Amendment) Act 2020
- GPHA: Customs advises importers to clear goods on time
- Citi Newsroom: GPHA container traffic figures for 2024
- Meridian Port Services: Terminal 3 capacity
- Meridian Port Services: Tariff effective 1 August 2023 (free storage, DG free days)
- Graphic Online: Tema port bulk cargo jetty
- Maersk: Ghana import information (free time, deposits, weight and equipment limits)
- Kuehne+Nagel: Ghana Shippers' Authority postpones Smart Port Note
- Dubai Customs: Submit customs declaration
Reviewed: 10 November 2026