The Ghana Revenue Authority (GRA) has issued a stern warning to Ghanaians against exploiting the Temporary Vehicle Importation (TVI) system to circumvent customs duties and taxes, following concerns over a growing practice of purchasing vehicles in neighbouring ECOWAS countries and bringing them into Ghana under foreign registration .
Speaking on Joy FM’s Super Morning Show on September 8, Revenue Officer at the National Vehicle Task Force, King Godfred Akorligleh, explained that the TVI arrangement permits eligible foreign nationals to bring vehicles into Ghana temporarily for an approved period . At the end of that period, the vehicle must either be taken out of the country or the owner must obtain an extension from the Customs Division of the GRA .
A Widespread Abuse of the System
Mr. Akorligleh revealed that some Ghanaians are exploiting the system by importing vehicles under foreign registration and repeatedly renewing their temporary stay to avoid paying the applicable duties and taxes .
“Currently, Ghanaians are also going to these ECOWAS countries to buy their vehicles, bring them here and use them without paying duties and taxes,” he said .
The practice comes as the GRA intensifies enforcement actions following the end of an amnesty period for vehicle owners to regularise unpaid duties .
Consequences for Overstaying Vehicles
The GRA official explained that vehicles admitted under the TVI arrangement are granted a specific period within which they are permitted to remain in Ghana . Where an owner needs to keep the vehicle longer, they are required to report to the nearest Customs office and apply for an extension before the authorised period expires .
Mr. Akorligleh warned that vehicles remaining in the country beyond the approved period without the necessary extension could be impounded by Customs enforcement teams . Owners may also be required to pay administrative charges and a pecuniary penalty for the period of the overstay, with Customs taking the circumstances of each case into consideration .
He cited medical treatment as an example of a legitimate reason for extending the authorised period. “If you are coming for health issues, maybe you are coming to do some operation or surgery in Ghana, you are given, let’s say, 10 days, but you have overstayed for almost five days, you write or go to the nearest Customs office and inform them,” he explained .
Caution Against Repeated Renewals
Mr. Akorligleh cautioned Ghanaians against deliberately using the TVI system to avoid paying duties on vehicles they are not eligible to import under the arrangement . He said some individuals were allegedly encouraging vehicle owners to repeatedly renew their temporary importation permits even when the Ghanaian owner was not entitled to the concession .
“A Ghanaian will go and buy a car and bring it to Ghana and say, ‘Oh, my brother, the duty is too high. I can do something for you that every month, or the days that they give you, you go and renew.’ Meanwhile, you are a Ghanaian; you are not entitled to this protocol,” he cautioned .
According to him, such practices undermine the Customs system and deprive the State of revenue that should accrue from the importation of vehicles .
Vehicles Could Be Escorted Out of Ghana
The GRA official further warned that where Customs establishes that the TVI system is being deliberately abused, the affected vehicle could be removed from the country .
“If we think that you are abusing the system, your vehicle will be sent—we escort the vehicle out of the country,” he said .
He stressed, however, that the enforcement exercise was not targeted at all foreign-registered vehicles in Ghana . Rather, Customs is seeking to identify vehicles that have overstayed their authorised periods or are being used in breach of the conditions under which they were admitted into the country .
Broader Enforcement Context
The warning comes amid a wider crackdown on vehicle duty evasion in Ghana. Following the introduction of a clone detection system, the Driver and Vehicle Licensing Authority (DVLA) has uncovered over 130 vehicles suspected of being registered using fraudulent customs documents, with many handed over to Customs for further investigation .
As of 2024, Customs officials had noted that many importers had abused the ECOWAS protocol on free movement, which allows private vehicles to be in the country for not more than 90 days and 15 days for commercial vehicles upon production of valid documents . Ghanaians who do not reside in any ECOWAS state are not qualified for temporary vehicle importation and must apply to pay duties and taxes in full .
The GRA is urging vehicle owners and users to comply with the conditions governing temporary vehicle importation and to seek the necessary extensions from Customs before their authorised periods expire . Officials have also advised prospective buyers to verify the duty status of vehicles before purchasing to avoid financial losses and possible seizure .
