Whether you're importing phones and electronics to resell on Jiji or in a shop, sourcing general merchandise from China, or bringing in a specific product line for a growing retail business, the same core question applies: what do you actually need in place before that first container or air shipment leaves origin?
What do you need before you place your first import order?
- Register your business. A sole proprietorship (business name) is the simplest starting structure for most small importers; a limited liability company offers more protection as you scale. Either way, you'll register through the Office of the Registrar of Companies (ORC), typically via the e-Registrar portal.
- Get a TIN. Since April 2021, your Ghana Card Personal Identification Number doubles as your Taxpayer Identification Number; no separate registration needed for citizens and resident business owners.
- Register for VAT if your turnover crosses the mandatory registration threshold; this affects how you invoice and what you can reclaim.
- Line up a customs clearing agent or freight forwarder. GRA's import procedure requires declarations to go through a licensed clearing agent for most commercial shipments; this isn't optional paperwork, it's how goods actually get released.
What product-specific approvals should you check before you order?
This is the step that catches new importers off guard, because it depends entirely on what you're bringing in:
- Electronics and general merchandise; generally clear on standard customs documentation, though certain electrical goods and communication equipment need Ghana Standards Authority (GSA) or National Communications Authority sign-off.
- Food, cosmetics, and drugs; require registration and approval from the Food and Drugs Authority (FDA), and in many cases GSA certification as well, before the goods can be sold legally in Ghana.
- Used clothing; subject to GSA quality standards and Environmental Protection Agency (EPA) guidelines intended to keep unsanitary or substandard goods out of the market.
- Used vehicles; subject to age-related duty surcharges and a separate vehicle duty calculation entirely.
- Chemical and chemical-related products; need GSA and EPA sign-off.
If you're not sure which category your product falls under, this is worth confirming with your clearing agent before you commit to a supplier order, not after your shipment lands at Tema or Kotoka.
What does customs duty actually add to your landed cost?
Ghana calculates import duty on the CIF value of your shipment (cost + insurance + freight), not just the invoice price you paid your supplier. On top of the base customs duty rate; which varies by product tariff classification; VAT (15%), the National Health Insurance Levy (2.5%), and the GETFund Levy (2.5%) are layered on, along with smaller ECOWAS and African Union levies where applicable. For a first-time importer, the gap between "what I paid my supplier" and "what it cost me landed in Ghana" is almost always bigger than expected; building this into your resale pricing from day one avoids an unpleasant surprise on your first shipment.
Sea freight or air freight for resale stock; which should you choose?
This comes down to what you're importing and how fast you need to turn inventory:
- Sea freight (FCL or LCL) suits bulk stock orders where you're planning inventory weeks in advance; general merchandise, furniture, appliances, and bulk clothing all move economically this way. LCL – Cargo Groupage is the right call while your order volumes are still building toward a full container.
- Air freight suits smaller, higher-value, time-sensitive top-ups; restocking a fast-selling electronics line, or bringing in a small batch to test demand before committing to a full container order.
Many successful small importers use both: a steady base of sea freight stock, with air freight reserved for urgent gaps or new product testing.
Common mistakes first-time importers make
- Ordering before confirming product-specific approvals; discovering an FDA or GSA requirement only after the shipment arrives is one of the most expensive and time-consuming mistakes an importer can make.
- Underestimating landed cost; pricing resale stock off the supplier invoice alone, without factoring in duty, VAT, levies, and clearing agent fees.
- Inconsistent documentation; invoice values, quantities, or product descriptions that don't match across the commercial invoice, packing list, and customs declaration, which triggers exactly the kind of scrutiny that delays clearance.
- Skipping a clearing agent to "save money"; for anything beyond a small personal-use parcel, this isn't a shortcut; it's usually what causes the shipment to stall.