Guide · 9 min read
Clearing Goods at Tema Port: A Building-Materials Importer's Guide
Clearing goods at Tema port is the stage of a Ghana finishing project that importers understand least and fear most. The process itself is orderly: a licensed agent lodges a declaration in ICUMS, the system classifies and values the goods, duties and levies are paid at a bank, and the container is released through a risk channel. Delays come from missing documents, inconsistent values and regulatory holds, not from the system. This guide lists the documents, names the charges, describes the ICUMS flow and sets out where building-materials shipments most often get stuck.
Who does what
Importers do not clear their own containers at Tema. A licensed customs house agent (clearing agent) lodges the declaration and deals with the Ghana Revenue Authority Customs Division, the terminal operator and the shipping line on your behalf. Your job is to give the agent complete, consistent documents before the vessel arrives and to fund the duties promptly when the tax bill is issued.
Decoropic works with clearing partners at Tema for the containers it ships from Foshan; clients can also appoint their own agent.
Documents checklist
| Document | Who provides it | Common problems |
|---|---|---|
| Bill of lading (original or telex release) | Shipping line via the exporter | Consignee name does not match the importer's registration |
| Commercial invoice | Exporter | Values inconsistent with payment records or with the packing list |
| Packing list | Exporter | Item counts or cubic metres not matching the invoice |
| Import Declaration Form (IDF) | Obtained through ICUMS before arrival | Applied for late |
| Importer's TIN or GhanaCard PIN | Ghana Revenue Authority | Importer not registered |
| Certificate of origin, if required for the goods | Exporter's chamber of commerce | Not requested at origin |
| Ghana Standards Authority documentation where applicable | GSA, or EasyPASS pre-shipment certificate issued through GSA-appointed verifiers | Goods under the programme shipped without pre-shipment verification |
| Insurance certificate | Insurer or exporter | Missing when CIF value must be demonstrated |
Prepare these as a single set and share them with your agent as soon as the container is loaded, not when it arrives.
The ICUMS process step by step
Ghana's customs system is ICUMS, the Integrated Customs Management System, operated by the Ghana Revenue Authority. The flow for an import at Tema:
- The clearing agent lodges the declaration in ICUMS with the supporting documents attached.
- ICUMS processes the declaration in three stages: classification (HS codes), valuation and approval.
- ICUMS issues a tax bill. The agent pays the duties, taxes and levies at a participating bank.
- The agent verifies the declaration and an examination officer is assigned through the system.
- The consignment is routed by risk colour: green is released at the gate with automatic scanning on exit, yellow goes for a digital scan, red requires mandatory physical examination.
- Released goods pass the exit gate with a security check against the waybill.
Physical examination of a mixed building-materials container means opening it and checking the goods against the packing list. A clear, item-by-item packing list with cubic metres and weights makes this faster.
Duties, taxes and levies by name
The charges at Tema are a stack. Several are calculated on the CIF value; VAT is calculated on the value including duty and the levies that sit inside its base. Confirm the rates applicable to your HS codes with your agent at the time of shipment, because they change with budgets and policy.
| Charge | What it is | Rate |
|---|---|---|
| Import duty | ECOWAS Common External Tariff band by HS code: 0, 5, 10, 20 or 35 percent | Depends on HS code; most finished building products fall in the 20 percent band — confirmed on your landed-cost quote |
| Import VAT | Value added tax on the duty-inclusive value plus the levies in its base | 15 percent (GRA) |
| National Health Insurance Levy (NHIL) | Levy on the taxable value, inside the VAT base | 2.5 percent (GRA) |
| GETFund Levy | Education levy on the taxable value, inside the VAT base | 2.5 percent (GRA) |
| COVID-19 Health Recovery Levy | Levy on the taxable value, inside the VAT base | 1 percent per GRA at time of writing; current status — confirmed on your landed-cost quote |
| ECOWAS Levy | Regional levy on CIF | Confirmed on your landed-cost quote |
| African Union Import Levy | Continental levy on CIF | Confirmed on your landed-cost quote |
| Ghana EXIM Bank Levy | Trade-development levy on CIF | Confirmed on your landed-cost quote |
| Special Import Levy | Additional levy on CIF | Confirmed on your landed-cost quote |
| Withholding tax on imports | Advance income tax collected at import | Confirmed on your landed-cost quote |
| Network charge and related VAT and levies | ICUMS processing fee with its own tax stack | Confirmed on your landed-cost quote |
| Ghana Shippers' Authority fee | Shippers' authority charge | Confirmed on your landed-cost quote |
| Inspection or examination fee | Customs examination | Confirmed on your landed-cost quote |
| GSA fees where applicable | Standards authority verification | Confirmed on your landed-cost quote |
On top of the government charges, budget for the terminal handling and port charges, shipping-line local charges, container deposit or demurrage if the box is not returned on time, the clearing agent's fee, and haulage from Tema to site.
Ghana Standards Authority requirements
The Ghana Standards Authority inspects categories it designates as high-risk goods at the port and can confiscate non-compliant goods. The GSA's EasyPASS programme verifies conformity in the exporting country before shipment, and the GSA states the programme is mandatory for applicable imports from 1 July 2026, with a certificate of conformity issued after pre-shipment verification to speed customs clearance. Electrical equipment is among the broad groups covered, which means lighting fittings and drivers in a finishing shipment may require pre-shipment verification. Importers of regulated goods register with the GSA and pay an annual fee.
Check with your agent, before the goods leave the factory, which HS codes in your shipment fall under the programme. A container that arrives with electrical goods lacking the required documentation will wait while the issue is resolved.
Timelines and where delays come from
A clean file with duties paid promptly can clear in a few working days; the typical time from vessel arrival to gate-out for Decoropic consignments is — confirmed with your quote. Free time at the terminal before storage charges begin is limited, and container demurrage from the shipping line starts after its own free period, so each day of delay costs money.
| Cause of delay | How to prevent it |
|---|---|
| Documents arrive after the vessel | Send the full set to the agent at loading |
| Invoice value queried by valuation | Keep invoice, packing list and payment records consistent; keep proof of payment |
| HS classification disputed | Agree codes with the agent before shipment; describe goods precisely on the invoice |
| Red-channel physical examination of a mixed container | Detailed packing list; goods palletised and labelled by category |
| GSA hold on electrical or regulated items | Confirm programme coverage and obtain pre-shipment verification |
| Funds not ready when the tax bill is issued | Estimate the duty stack in advance and have funds in Ghana |
| Peak congestion or system downtime | Avoid shipping to arrive in the last week of the year; build slack into the plan |
After release: haulage and delivery
Once the container is released, it is hauled to your site or to a warehouse for devanning. Decide this in advance. Delivering a sealed container to a residential site needs access for an articulated truck and a plan to unload a 20 or 40 foot box quickly, because the empty must be returned to the depot within the free period. For sites in Accra, Tema and Kumasi, unloading at a yard and delivering by smaller truck is often simpler.
Where Decoropic fits
Decoropic, the brand of Foshan Home Style Import & Export Co., Ltd. (established 2011 in Foshan), ships consolidated finishing containers from its Foshan warehouse to Tema and works with clearing partners at the port. Its Accra office at 15 Bermudagrass St (GhanaPost GPS GE-310-2536) coordinates clearance, haulage and delivery to site before installation supervision begins. Documents are prepared at the Foshan end to match the packing list and invoice exactly, which is the single most effective way to avoid delays.
FAQ
Can I clear a container at Tema without an agent? In practice, no. A licensed clearing agent lodges the ICUMS declaration and handles the terminal and shipping-line formalities.
How much duty will I pay on a container of kitchens, doors and sanitaryware? It depends on the HS code of each line and the declared values. Ask your agent for a pre-arrival estimate based on the packing list, and treat it as an estimate until the ICUMS tax bill is issued.
Do I need an import licence to bring in building materials? General building materials do not need a licence, but the importer must be registered with the GRA and hold a TIN or GhanaCard PIN, and an Import Declaration Form is required for the shipment. Goods under GSA programmes need the relevant conformity documentation.
What is the difference between port storage and demurrage? Port storage is charged by the terminal for the container sitting in the yard beyond its free days. Demurrage is charged by the shipping line for the container not being returned within its free period. Both run at the same time.
Next step
If you are planning a finishing shipment and want clearance handled as part of the delivery, message the Accra office on WhatsApp at +233 59 247 0446 or use /contact. For a budget that includes the goods, run your floor plan through /estimator.
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