AfCFTA Market Requirements

AFRICAN CONTINENTAL FREE TRADE AREA (AFCFTA) AGREEMENT

The African Continental Free Trade Area (AfCFTA) brings together fifty-five (55) countries from the African Union (AU) and the Regional Economic Communities (RECs), with the aim of creating a single continental market in efforts to eliminate trade barriers and boost intra-Africatrade. The AfCFTA entered into force on May 30, 2019 and launched in July 2019, while trading under the AfCFTA commenced on January1, 2021. Kenya signed the Agreement on March 21, 2018 and was among the first countries to deposit its instruments of ratification on May10, 2018. For more information and updates on the Agreement, refer to this link. Kenya and Ghana were the first African Union (AU) Member States to deposit their instruments of ratification of the AfCFTA. In addition, Kenya and Ghana are among the eight countries selected to participate in the pilot phase of the AfCFTA Guided Trade Initiative (GTI).

PROHIBITED AND RESTRICTED GOODS

Prohibited goods are items that are completely forbidden from being imported or exported across borders. Restricted goods are items that can be imported or exported but require special permits or licenses due to their nature or potential risks. Below are links to the prohibited and restricted goods in Ghana and South Africa.

The list of Prohibited and Restricted imports and exports in South Africa can be referenced here.
The list of Prohibited and Restricted imports and exports in Ghana can be referenced here.

RULES OF ORIGIN

Traders exporting goods worth USD 5,000 and above will be required to complete a certificate of origin (COO) in order to demonstrate that the product indeed qualifies under the rules of origin. In Kenya the COO is issued by the Rules of the Origin Section at the Kenya Revenue Authority (KRA). The step-by-step guide on the procedure to obtain an AfCFTA COO has been outlined here.

Exemptions from the Rules of Origin

The following Goods shall be admitted as originating products without requiring submission of a proof of origin:

i. originating products sent as small packages from private persons in a State Party to private persons in another State Party or forming part of traveller’s personal luggage; and

ii. imports which are occasional and consist of originating products for the personal use of the recipient or travellers or their families shall not be considered as commercial imports by way of trade.

The total value of the products referred to in paragraph 1 of this Article, shall not exceed five hundred United State Dollars (USD500) in the case of small packages or one thousand two hundred United State Dollars (USD1,200) in the case of products forming part of traveller’s personal luggage as the case may be.

AFCFTA PROOF OF ORIGIN

AfCFTA Products originating in State Party shall, on importation into another State Party, benefit from the AFCTA preferential treatment upon submission of either:

i. Certificate of Origin, whether in hard or electronic copy in the form of Appendix I of Annex 2, issuance and acceptance of electronic Certificate of Origin shall be in accordance with each State Party’s national legislation; or

ii. the Origin Declaration (Appendix II of Annex II) given by the exporter on an invoice, a delivery note or any other commercial document which describes the Products concerned in sufficient detail to enable them to be identified

A proof of origin shall be valid for twelve (12) months from the date of issue in the exporting State Party, and be submitted within the said period to the customs Authorities of the importing State Party.Proof of origin which is submitted to the Customs Authorities of the importing State Party after twelve months may be accepted where the failure to submit these documents by the date set is due to exceptional circumstances duly justified.

E-TARIFF BOOK

State Parties shall progressively eliminate import duties or charges having equivalent effect on goods originating from the territory of any other State Party in accordance with their Schedules of Tariff Concessions. More information on the liberalization of tariffs can be accessed via the e-Tariff book which allows traders to identify specific tariffs that apply to their products, along with the corresponding rules of origin (RoO) and customs procedures necessary for qualifying for preferential trade under the AfCFTA. The book can be accessed via this link. Traders are required to input details of the exporting country, importing Country and applicable HS Code to obtain the information.

AfCFTA NON TRADE BARRIERS (NTBs)

The AfCFTA Protocol on Trade in Goods calls for the elimination of NTBs as is explicitly outlined in Annex 5 to the Protocol on Trade in Goods. As a result, a reporting, monitoring and elimination mechanism has been established to enable the private sector file complaint (s) on specific trade obstacles. The complaint is then transmitted to the government of the responsible trading partner to react to the complaint and resolve it within concrete timelines. The reported NTBs also feed into national and regional trade policy improvements. For more information on the NTBs mechanism, click here. An NTB Reporting App is also available; information on how to access the App is available here.

DISPUTE SETTLEMENT MECHANISM

A Dispute Settlement Mechanism has been established under the Protocol on Rules and Procedures of the AfCFTA Agreement. It focuses on amicable, transparent and swift resolution of disputes between State Parties. The key institutions of the Dispute Settlement Mechanism are the Dispute Settlement Body, the Adjudicating Panels and the Appellate Body for second-tier review. For more information on the dispute settlement mechanism, click here.

TRADEMARKS, BRAND NAMES AND INTELLECTUAL PROPERTY RIGHTS

Ghana is a member of the World Intellectual Property Organization (WIPO), the Universal Copyright Convention and the African Regional Industrial Property Organization. Manufacturers and traders are strongly advised to patent their inventions and register their trademarks in Ghana, and to do so through a patent or trademark agent. Fees for registration vary according to the nature of the patent, but local and foreign applications pay the same rate.

ADVANCE RULING

An advance ruling is a written decision provided by a Member to the applicant prior to the importation of a good covered by the application that sets forth the treatment that the Member shall provide to the good at the time of importation with regard to:

(i) the good's tariff classification; and

(ii) the origin of the good.

For more information on Ghana’s advance ruling click here.

ENGAGEMENT OF LOCAL REPRESENTATIVES

Exporters of goods to Ghana are advised to engage the services of a local agent or distributor; however this is not a mandatory requirement. Engaging a local agent or distributor is beneficial as the local representative possess knowledge of the Ghanaian Market, among other benefits. Exporters are also advised to carry out due diligence when engaging local representatives. The documentation below outlines requirements should an exporter engage local agent or distributor:

The Agent has a registered company or business with the capacity to affect a product recall if necessary
The Ghanaian importer/agent must provide proof of Power of Attorney from the manufacturer, which gives him/her authority to represent him/her on issues relating to the product
The original Power of Attorney must be notarized in the country of origin, signed by the Chairman or President of the company, stating names of the products to be registered
The Agent should register the product with FDA, which will be valid for not less than five years; As a representative of the foreign manufacturer, the local representative/agent can coordinate all the registration processes for the imported food products.

Ghana

Regulatory Requirements in Kenya

A consignment of vegetable oils, in crude form, must be accompanied by a phytosanitary certificate from the exporting country. In Kenya, the phytosanitary certificate is issued by the Kenya Plant Health Inspectorate Service (KEPHIS), for each consignment. A step-by-step guide on how to obtain the certificate can be referenced here. In addition, for each consignment, the exporter is required to obtain a sisal export permit; for more information on how to obtain the permit, clickhere.

Certification of products

Exporters are advised to obtain a certificate of conformity (CoC) from an approved partner of the Ghana Standards Authority (GSA) in the country of origin before shipping their consignments.This certification ensures that goods are classified as "EasyPASS," which means no additional verification will be required upon arrival in Ghana. The EasyPASS program, developed by the GSA in collaboration with certified organizations such as Bureau Veritas and Intertek. This certification ensures that goods are classified as "EasyPASS," which means no additional verification will be required upon arrival in Ghana. The EasyPASS certificate gives fast track acceptance on arrival by GSA. The conformity assessment process is used to check that imported products into Ghana are in conformity with the requirements of applicable standards before shipment to Ghana. More information on the Easy Programme by the Ghana Standards Authority (GSA), can be referenced here.

In addition to the EasyPass, regular importers and exporters to Ghana have the option to utilize Registration (Route B) and Licensing (Route C). The documentation and systems established to ensure compliance with Ghanaian requirements undergo a preliminary review. This review includes various documents such as test reports, certificates, testing results, inspection reports, and factory audits. The fees payable are as follows:-

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Regulatory requirements in the Country of Destination

The Food Laws listed below provide guidance to national regulatory bodies responsible for food safety in Ghana

The Food and Drugs Law of 1992 (PNDCL 305B)
The General Labeling Rules, 1992, (Legislative Instrument (L. I.) 1541)
The Food and Drugs (Amendment) Act 523, 1996
The Public Health Act, 2012, Act 851
The FDA’s revised fees and charges (L.I. 2386, 2019)

Import permit: Importers of vegetable oils are required to obtain an import permit from the Food And Drugs Authority

Labeling requirements

All vegetable oils, both imported and locally produced, are to bear the name of the plant, including the batch number, used in producing the oil and labeled as such, for example corn oil, ground-nut oil, sunflower oil, rapeseed oil, etc. Labels bearing ‘No/low Cholesterol’ or Cholesterol Free’ on edible vegetable oils are still prohibited.

Standards

Standards on vegetable oils are available and listed in the Ghana Standards Authority Catalogue of Ghana Standards. The catalogue is accessible via thislink. Standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for vegetable oils.

GS 525: 2015 67.200.10 Ed. 1 Animal and Vegetable Fats and (Oils) - Specification for Named Vegetable Oils 17 Pages Gr. 2 This Ghana standard specifies the requirements, methods of sampling and tests vegetable oils presented in a state for human consumption.
GS 810:2006 Standard specification for fortificant premix for vegetable oil. These standards mandate that animal and vegetable oils be fortified with Vitamin A (blend of Vitamin A and D3) at a quantity of 10.0 mg/kg. They also mandate that strong and soft wheat flour be fortified with Vitamin A, Folic Acid, Vitamin B12, Thiamine, Riboflavin, Niacin, Iron and Zinc and other ingredients including Pyridoxine, L-Ascorbic acid, Azodicarbonamide and Sulphur Dioxide
GS 813: 2006 Animal and Vegetable fats and oils - Specification for fortified named vegetable oils

Customs Requirements

Customs declaration must be submitted to the Ghana Revenue Authority (GRA), detailing the nature of the goods being exported, their value, and compliance with relevant standards. The export procedures with GRA have been outlined here, and the conditions for export have been outlined in Section 1 of the Export and Import (Amendment)Act, 2000, (Act 585).1

Importation process with GRA

The importer must be in possession of the following documents before or at the time of arrival of the imported goods at the ports of Ghana to facilitate the clearance process. Original bill of lading or waybill, certified invoice, packing list, Import Declaration Form (IDF), Taxpayer Identification Number (TIN) from GRA or Ghana Card PIN, and permit(s) relevant to the consignments issued by the Regulatory Agencies, depending on the nature of the goods.

The importer with the support of a clearing agent submits a declaration to the Integrated Customs Management System (ICUMS). The system processes the declaration and, if successful, a tax invoice is generated and taxes are paid at the participating banks. The tax invoice received from the bank is then presented to the Examining Officer, Scanning Officer or Releasing Officer at the exit gate, depending on the risk level, which is indicated by different colors:

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) port.

Import duty: Rates range from 0% to 35% depending on the product classification under the Harmonized System (HS) Customs Code. Essential goods like medicine are 0%, raw materials 5%, intermediate goods 10%, consumer goods 20%, and certain protected goods 35%.
Value Added Tax (VAT): All goods imported into Ghana, unless specifically exempted as outlined in section 37 and the first schedule of the Value Added Tax (VAT) Act 2013 or any other enactment shall attract VAT fee of 17.5% or 15% of the CIF value plus import duty and other charges. For more information on the applicable VAT for your consignment, click here to access the VAT calculator.
Excise duty: Excise duty is payable on the goods specified in the first schedule where the goods are:- Manufactured in the country or Imported into the country as per the rates specified in the first schedule of the Excise Duty Act, 2014 (Act 878).

The rates on other duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code

Tax Description

Rate

Import Duty

20%

Import VAT

15 %

ECOWAS levy

0.50 %

Network charge

0.40 %

Network charge VAT

15 %

Network charge VAT COVID- 19 Health

1 %

Import NHIL

2.5 %

Network charge NHIL

2.5 %

1% withholding tax on import

10.

Ghana Export-Import (EXIM) levy

0.75 %

11.

Ghana Education Trust (GET) Fund Import

2.5 %

12.

Network Charge GET Fund Levy

2.5 %

13.

Inspection fee

14.

African Union Import Levy

0.2 %

15.

COVID-19 Health Recovery Levy

Regulatory Requirements in Kenya

Detailed step-by-step guide procedures to export confectionery have been captured on the Portal, and reference can be made on this link. An AfCFTA Certificate of origin (COO) is issued by the Kenya Revenue Authority (KRA) Rules of Origin Section; detailed step-by-step guide on the procedures for registration and COO have been outlined below:-

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Certification of products

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Regulatory requirements in the Country of Destination

Import licence: A licence may be required for importation of certain types of textiles as is regulated by the Ministry of Trade and Industry (MOTI).

Documents to accompany the consignment: Bill of lading, commercial invoice, packing list, Certificate of Origin, Import Declaration Form (IDF).

The importation of imitated Kente, Adinkra, and other traditional Ghanaian textiles is restricted under the Ministry of Trade’s anti-counterfeiting regulations. These are seen as violations of Ghana’s intellectual property laws.If textiles are imported into Ghana through designated free zones, they may be exempt from customs duties and taxes. However, these textiles must be re-exported or sold under specific conditions outlined by the Ghana Free Zones Authority (GFZA).

Labelling Requirements

Textiles imported into Ghana must meet labelling requirements including country of origin, fibre content, care instructions, and safety certifications (if applicable). The labels should be in English or include an English translation.

Standards

Standards on textile are available and listed in the Ghana Standards Authority Catalogue of Ghana Standards. The catalogue is accessible via thislink. Standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost.

Customs Requirements

Importation process with GRA

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) port.

Import duty: Rates range from 0% to 35% depending on the product classification under the Harmonized System (HS) Customs Code. Essential goods like medicine are 0%, raw materials 5%, intermediate goods 10%, consumer goods 20%, and certain protected goods 35%.
Value Added Tax (VAT): All goods imported into Ghana, unless specifically exempted as outlined in section 37 and the first schedule of the Value Added Tax (VAT) Act 2013 or any other enactment shall attract VAT fee of 17.5% or 15% of the CIF value plus import duty and other charges. For more information on the applicable VAT for your consignment, click here to access the VAT calculator.
Excise duty: Excise duty is payable on the goods specified in the first schedule where the goods are:- Manufactured in the country or Imported into the country as per the rates specified in the first schedule of the Excise Duty Act, 2014 (Act 878).

The rates on other duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code

Tax Description

Rate

Import Duty

20%

Import VAT

15 %

ECOWAS levy

0.50 %

Network charge

0.40 %

Network charge VAT

15 %

Network charge VAT COVID- 19 Health

1 %

Import NHIL

2.5 %

Network charge NHIL

2.5 %

1% withholding tax on import

10.

Ghana Export-Import (EXIM) levy

0.75 %

11.

Ghana Education Trust (GET) Fund Import

2.5 %

12.

Network Charge GET Fund Levy

2.5 %

13.

Inspection fee

14.

African Union Import Levy

0.2 %

15.

COVID-19 Health Recovery Levy

Regulatory Requirements in Kenya

Exporters of tea are required to register with the Tea Board of Kenya and obtain a registration certificate; the categories applicable for this can be referenced on the Portal via this link. TBK also issues a tea export release order per consignment (link). A phytosanitary certificate must also accompany the consignment; the certificate certifies that plant and plant products are free from regulated pests and conforms with other phytosanitary requirements of the importing country. Issuance of the phytosanitary certificate in Kenya is regulated by Kenya Plant Health Inspectorate Service (KEPHIS). For more information on how to obtain the certificate, click here.

An AfCFTA Certificate of Origin (COO) is issued by the Kenya Revenue Authority (KRA) Rules of Origin Section for consignments destined for the AfCFTA market. Detailed step-by-step guide on the procedures for registration and COO have been outlined below:-

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Certification of products

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Regulatory Requirements in the Country of destination

Registration as an importer: Importers of food products must register with FDA as stipulated in Section 99 of the Public Health Act (Act 851)- A person shall not carry on the business of an exporter or importer of food unless that person is registered by the Authority under this Part as an exporter or importer and has complied with the Regulations and Guidelines.

Registration of pre-packaged food

Pre-packaged food to be imported, distributed or sold for local consumption must first be registered with the Food and Drugs Authority (FDA) in accordance with Part 7, Section 97 of the Public Health Act, Act 851 of 2012. Registration must be accompanied by the following documents: Business Registration Certificate, Sanitary or Phytosanitary (SPS) Certificate (where applicable), Certificate of manufacture, free sale, and/or Food and Drug Administration’s Certificate to a Foreign Government , issued by an accredited health authority, Certificate of Analysis for each product and variant (where applicable) and this should be endorsed by authorized officer, Radiation certificate for food product( where applicable) Documentation substantiating any claim on health, nutrition, superlative, comparative, on the label (where applicable). In addition, for the registration of prepackaged foods; the registration forms are captured in section 3.21 and a detailed list of the required documents has been provided in section 3.2.2.

Applicants must fill the forms below to complete the registration process.

Imported Food Product Information Form (FDA/FM05/IM/02)
Warehouse Location Form (FDA/FM05/IM/03)
Application for Registration as a Food Product Importer Form (FDA/FM05/IM/01) [if applicable]
Application for Dry Food Storage Facility License (FDA/FID/FMDFW/2013/07) [if applicable]
Application for Cold Storage Facility License (FDA/FSD/FM-CFW/2013/07) [if applicable]

Upon successful registration with FDA, a certificate of registration is issued. The registration of a pre-packaged food is valid for three (3) years and must be renewed before the end of the third (3rd) year. Prior to importation of any product, the registration must be approved by the FDA other than the products used as samples for the purpose of the registration. FDA requires that the registration number issued is displayed on the packaging of the registered product(s). Two (2) product sample units of each product must be sent to the FDA for physical/laboratory analysis and vetting, which takes about four to eight weeks. The applicable fees have been outlined in the Food and Drugs Authority’s Fee Schedule.

The prepackaged foods imported for distribution or sale for local consumption must have at least two-thirds of their shelf life intact at the time of clearance at the port of entry as outlined in section 3.2.5 of the FDA’s Guidelines for processing of import permit and clearance of prepackaged food. FDA also requires that all food products carry expiry and/or shelf-life dates and where applicable, the active ingredients should be specified on the packaging. In addition, FDA regulation states that the expiry date should be "at least half the shelf life as at the time of inspection at the port of entry." Importers are therefore required to obtain an electronic Ministries Departments and Agencies (eMDA) approval for all imports/consignments of pre-packaged food prior to importation, in reference to section 3.2 of FDA’s Guidelines for processing of import permit and clearance of prepackaged food.

The guidelines that regulate the sale of prepackaged food products in Ghana are as follows:

All prepackaged food can be sold only if a label has been affixed to it.
Any person who labels a prepackaged food product in a manner, which is false, misleading or deceptive as regards its character, nature, value, substance, composition, merit, safety, quality, quantity or origin commits an offense.
Manufacturers must provide a complete list of ingredients used in preparing the food item on the label in a descending order of their proportion.
Provide recommended storage and handling conditions with the shelf life. Indicate on the label if a prepackaged food item has been treated with ionizing radiation and the nature of the ionizing radiation.
Submit to FDB a Free Sale Certificate from a competent health authority from the country of product origin, that the sale of the product does not contravene the food laws of that country.
Provide FDB with the product's license or certificate of registration from a competent health authority in the country of product origin that is evidence of product registration.
FDB officials routinely visit retail outlets in the country to confirm that all imported food products are in compliance with local regulations.

Free sale certificate: Importers must provide a Free Sale Certificate from the country of origin and a product license/certificate of registration from a competent health authority in the country of origin: The products below are exempted products from registration:-

Teas in packs- 10 pack of each variant where applicable.
Toffees – 6 packs each
Spices & Seasoning in sachets- 300g

FDA considers any special dietary food a “drug” if it helps in the “treatment, prevention, cure, mitigation or diagnosis of diseases in humans or animals”. As such, manufacturers must register such dietary food as medicinal products in compliance with FDA guidelines for registration of drugs.

Testing and Certifications

Residue Testing: Tea may be subjected to residue testing to ensure it is free from harmful chemicals or pesticides.

Microbiological Testing: Tests may be conducted to ensure the tea is free from harmful bacteria or other microorganisms.

Sensory Analysis: Tea may be evaluated for its sensory properties, such as taste, aroma, and appearance.

Labeling Requirements

Products imported to Ghana must adhere to the labeling standards as specified in the Ghana Standards Authority General labeling Rules, 1992(L. I. 1541). Ghana uses the Codex Alimentarius standards to formulate its labeling requirements. The minimum labeling requirements for food products are as follows:

Labeling should be in English. An English translation must be shown on the label or package insert (where applicable) if it is in another language;
Where marks or labels are stamped they shall be in indelible ink and legible.
Name of product (Brand, Common name and Generic name) should be in bold letters;
The manufacturer/exporter/agent’s name and complete address, including location;
The country of origin must be provided on the product label. L.I. 1541 Ghana Standards Authority (Food, Drugs and Other Goods) General Labeling Rule, 1992 Section 1(1) (i) states “No person shall offer for sale, sell, distribute, import or otherwise dispose of prepackaged food or drug, unless the food or drug is marked or labeled with country of origin of the food or drug;
List ingredients (specific names of ingredients and/or E-numbers) by their common names in descending order of predominance by weight. If the food is "standardized," (i.e., there is a corresponding GSA-issued standard for the food) the label must include only those ingredients, which are optional for that standard and including directions for use, if any:

a.Provide the production "batch" or lot number;

b.Provide date of manufacture of products;

c.Provide Expiry, Best Before, or Use By date;

d.Food additives and colors must be stated on the label. Spices, flavors and colors may be listed as such, without naming the specific material, but any artificial color or flavor should be identified as such;

e.There is no additional labeling for U.S. food imports if the standard U.S. label addresses the above-mentioned items. Stick-on labels are not permitted; 6

f.It is not a requirement in Ghana to include the FDA registration number on the product label.

Packaging Requirements

The Food and Drugs (Amendment) Act 523 1996 Section 7 of PNDCL 305B stipulates that “food should be stored and conveyed in such a manner as to preserve its composition, quality and purity and to minimize the dissipation of its nutritive properties from climatic and other deteriorating conditions.’

Standards

Standards on tea are available and listed in the Ghana Standards Authority catalogue of Ghana Standards. The catalogue is accessible via thislink. Standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for tea:- .

GS 572: 2012 / Amd. 1:2014 67.140.10:Ed. 2 Non- Alcoholic Beverage - Specification for Black Tea The standard specifies the requirements, methods of sampling and test for Black Tea
GS ISO 1572 : 2007Ψ 67.140.10: Published by ISO in 1980 Tea - Preparation of Ground Sample of known Dry Matter Content. It specifies a method of preparing a ground sampling of tea and of determining its dry matter content, for use in analytical determinations, which require the results to be expressed on the dry basis
GS ISO 1573 : 2007Ψ 67.140.10: Published by ISO in 1980 Tea - Determination of Loss in Mass at 103 *C. This standard specifies a method for the determination of the loss in mass when tea is heated in air at 103*c

Customs Requirements

Importation process with GRA

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) port.

The duties and taxes payable are as follows:

Import duty: Rates range from 0% to 35% depending on the product classification under the Harmonized System (HS) Customs Code. Essential goods like medicine are 0%, raw materials 5%, intermediate goods 10%, consumer goods 20%, and certain protected goods 35%.

Value Added Tax (VAT): All goods imported into Ghana, unless specifically exempted as outlined in section 37 and the first schedule of the Value Added Tax (VAT)Act 2013 or any other enactment shall attract VAT fee of 17.5% or 15% of the CIF value plus import duty and other charges. For more information on the applicable VAT for your consignment, click here to access the VAT calculator.
Excise duty: Excise duty is payable on the goods specified in the first schedule where the goods are:- Manufactured in the country or imported into the country as per the rates specified in the first schedule of the Excise DutyAct, 2014 (Act 878).

The rates on other duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code

Tax Description

Rate

Import Duty

20%

Import VAT

15 %

ECOWAS levy

0.50 %

Network charge

0.40 %

Network charge VAT

15 %

Network charge VAT COVID- 19 Health

1 %

Import NHIL

2.5 %

Network charge NHIL

2.5 %

1% withholding tax on import

10.

Ghana Export-Import (EXIM) levy

0.75 %

11.

Ghana Education Trust (GET) Fund Import

2.5 %

12.

Network Charge GET Fund Levy

2.5 %

13.

Inspection fee

14.

African Union Import Levy

0.2 %

15.

COVID-19 Health Recovery Levy

Regulatory Requirements in Kenya

An AfCFTA Certificate of origin (COO) is issued by the Kenya Revenue Authority (KRA) Rules of Origin Section; detailed step-by-step guide on the procedures for registration and COO have been outlined below:-

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

To issue a COO, an audit is carried out at the factory where 60% of the materials used in the production of the batteries must be locally made. Exporters are also required to be in possession of a certification from the Kenya Bureau of Standards(KEBS) i.e the Standardization Mark of quality; a detailed step-by-step guide on the procedure to obtain an SMark permit has been outlined here.

Certification of products

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Regulatory Requirements in the country of destination

A consignment of batteries exported to Ghana needs to be accompanied by the following documents: Material Safety Data Sheet (MSDS), Bill of lading or airway bill, Commercial invoice, Packing list, Certificate of origin, Import declaration form (IDF), Tax Identification Number (TIN) certificate, Tax clearance certificate, Certificate of analysis (COA) or certificate of conformance (COC).

Importers are required to obtain the following registrations, certificates, licenses and permits to export batteries to Ghana:-

The Environmental Protection Agency (EPA) has set standards and regulations to ensure imported batteries meet environmental and safety requirements including labeling, packaging and disposal of batteries. Importers of batteries are required to obtain a permit issued by EPA before importing batteries into Ghana.

Motor vehicle batteries are categorized as one of the high risk goods in Ghana as has been outlined here. Inspection is done for high risk goods imported into the country, for which the Ghana Standards Authority (GSA) has been appointed as the Competent Authority by the Ministry of Trade and Industry since 2003. Importers of high risk goods are required to register with the Ghana Standards Authority (GSA).

Destination Inspection requirements

All imported high risk goods should be accompanied with a certificate of analysis (COA) or certificate of conformance (COC) with reference to the applicable Standard specification issued by the competent laboratory in the exporting country as outlined here.
Visual inspection of the product label and assessment of relevant quality attributes will be carried out at the point of entry. Batteries are classified as high risk goods therefore inspection is required to ensure compliance with the Ghanaian Standards.
Testing of samples is carried out to determine directly or indirectly that the product conforms to applicable standards.

Labeling Requirements

Labeling requirements are specified in the Ghana Standards AuthorityGeneral Labeling Rules, 1992 (Legislative Instrument 1541). This is with respect to compliance inspection of imported goods.

Batteries must carry clearly the ratings and type
Labelling should be done in English, this is the official language in Ghana, indicating the type of battery, usage, and any recycling or disposal instructions.
The Watt Hours must be indicated on the outside of the package
The cells must be secured against any movement and must be equipped with an effective means of preventing accidental activation

Packaging Requirements

The packaging should comply with any national regulations set by the GSA. In reference to EPA packaging must take into consideration environmental protection regulations, especially if the batteries contain hazardous materials (e.g., lead-acid or lithium).

UN specification packaging is required for batteries, especially lithium-ion and lithium-metal; these are classified as hazardous goods under UN Model Regulations. The packaging must comply with the standards outlined in the UN Manual of Tests and Criteria (UN 38.3), for more information on the standard, click here

Transportation

For air cargo: Batteries, particularly lithium-ion or lithium-metal batteries, must comply with the IATA Dangerous Goods Regulations (DGR). For more information on the DGR, click here.

For sea cargo: Batteries must comply with the International Maritime Dangerous Goods (IMDG) Code. For more information on IMDG, click here.

Standards

Standards on batteries are available and listed in the Ghana Standards Authority catalogue of Ghana Standards. The catalogue is accessible via thislink. The standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for batteries.

The International Electrotechnical Commission (IEC) and International Organization for Standardization( ISO) Standards applicable to batteries have been listed below:

IEC Standards

IEC 62619: This standard specifies safety requirements for secondary lithium cells and batteries used in industrial applications. It includes testing methods for foreseeable misuse scenarios such as short circuits and overcharging. The standard aims to ensure the safe production and use of these batteries in applications like uninterruptible power supplies (UPS) and electric vehicles. More information can be found in the IEC publication on battery safety and performance here.
IEC 62133: This standard covers the safety requirements for portable sealed secondary cells and batteries, particularly lithium-ion types. It outlines testing methods to ensure that batteries are safe for consumer use.

ISO Standards

ISO 9001: While not specific to batteries, this standard focuses on quality management systems (QMS). Manufacturers of batteries must adhere to ISO 9001 to ensure consistent quality in their products.
ISO 14001: This standard addresses environmental management systems (EMS). Battery manufacturers should comply with ISO 14001 to minimize their environmental impact throughout the product lifecycle.
ISO 17025: This standard specifies general requirements for the competence of testing and calibration laboratories. Laboratories testing batteries for compliance with IEC and ISO standards must be accredited under ISO 17025.

Customs Requirements

Importation process with GRA

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) Port

Imported goods into Ghana shall be subjected to the internal taxes listed below:-

GCNet Charges: This is a fee charged for the use of GCNet platform to process customs documentation. The processing fee varies between 0.4% to 0.5% of the CIF value.
EDIF: Imposed on all imports to support Ghana’s export development initiatives. 0.5% of the CIF value. Export Development and Investment Fund Act, 2000 (Act 582).
ECOWAS Levy: 0.5% of the CIF value. ECOWAS Treaty, specifically the Protocol Relating to the Establishment of the West African Monetary Zone (WAMZ)
Withholding tax IRS: This is collected at source by the Ghana Revenue Authority on behalf of IRS. 1% of the CIF value for corporate entities and 3% for individuals. Income Tax Act, 2015 (Act 896)

The rates on duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code

Tax Description

Rate

Import Duty

20%

Import VAT

15 %

ECOWAS levy

0.50 %

Network charge

0.40 %

Network charge VAT

15 %

Network charge VAT COVID- 19 Health

1 %

Import NHIL

2.5 %

Network charge NHIL

2.5 %

1% withholding tax on import

10.

Ghana Export-Import (EXIM) levy

0.75 %

11.

Ghana Education Trust (GET) Fund Import

2.5 %

12.

Network Charge GET Fund Levy

2.5 %

13.

Inspection fee

14.

African Union Import Levy

0.2 %

15.

COVID-19 Health Recovery Levy

Regulatory Requirements in Kenya

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulatory requirements in the Country of destination

Used or Refurbished Cooking Stoves: There may be restrictions on the importation of second-hand or refurbished cooking stoves to protect public health and ensure the safety of consumers. These regulations are intended to prevent the importation of hazardous or non-compliant equipment that could pose risks to users.

Type Approval: This is required for the importation of electric cooking stoves into Ghana Importers must obtain a Performance Test Report from an independent accredited laboratory before importing electric cooking stoves. This report verifies that the product meets the required standards.

Environmental Protection Agency (EPA): Cooking stoves, especially those using biomass or fossil fuels, must comply with the EPA’s environmental regulations regarding emissions, while more regulations have been put in place for cooking stoves powered by coal, biomass, or other carbon-based fuels due to their potential contribution to air pollution and environmental degradation.

Cooking stoves imported into Ghana may also need to adhere to waste management regulations, particularly for electric or gas stoves, which could contain hazardous materials like batteries or electronic components.

Certification of products - this is required for electric stoves

Exporters are advised to obtain a certificate of conformity (CoC) from an approved partner of the Ghana Standards Authority (GSA) in the country of origin before shipping their consignments.This certification ensures that goods are classified as "EasyPASS," which means no additional verification will be required upon arrival in Ghana. The EasyPASS program, developed by the GSA in collaboration with certified organisations such as Bureau Veritas and Intertek. This certification ensures that goods are classified as "EasyPASS," which means no additional verification will be required upon arrival in Ghana. The EasyPASS certificate gives fast track acceptance on arrival by GSA. The conformity assessment process is used to check that imported products into Ghana are in conformity with the requirements of applicable standards before shipment to Ghana. More information on the Easy Programme by the Ghana Standards Authority (GSA), can be referenced here.

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Standards

Standards on cooking stoves are available and listed in the Ghana Standards Authority Catalogue of Ghana Standards. The catalogue is accessible via this link. Standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for cooking stoves

GS 1112: 2017 97.040.20 Ed. 1 Improved Biomass Cookstoves – Performance Requirements 18 Pages Gr. 2 This standard specifies the performance requirements and test methods for biomass stoves.

Labelling Requirements

Labelling in English: All product labels and instructions must be in English and should include clear information about the product’s usage, safety instructions, and manufacturer/importer details.

Customs Requirements

Importation process with GRA

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) port.

Import duty: Rates range from 0% to 35% depending on the product classification under the Harmonized System (HS) Customs Code. Essential goods like medicine are 0%, raw materials 5%, intermediate goods 10%, consumer goods 20%, and certain protected goods 35%.
Value Added Tax (VAT): All goods imported into Ghana, unless specifically exempted as outlined in section 37 and the first schedule of the Value Added Tax (VAT) Act 2013 or any other enactment shall attract VAT fee of 17.5% or 15% of the CIF value plus import duty and other charges. For more information on the applicable VAT for your consignment, click here to access the VAT calculator.
Excise duty: Excise duty is payable on the goods specified in the first schedule where the goods are:- Manufactured in the country or Imported into the country as per the rates specified in the first schedule of the Excise Duty Act, 2014 (Act 878).

The rates on other duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code

Tax Description

Rate

Import Duty

20%

Import VAT

15 %

ECOWAS levy

0.50 %

Network charge

0.40 %

Network charge VAT

15 %

Network charge VAT COVID- 19 Health

1 %

Import NHIL

2.5 %

Network charge NHIL

2.5 %

1% withholding tax on import

10.

Ghana Export-Import (EXIM) levy

0.75 %

11.

Ghana Education Trust (GET) Fund Import

2.5 %

12.

Network Charge GET Fund Levy

2.5 %

13.

Inspection fee

14.

African Union Import Levy

0.2 %

15.

COVID-19 Health Recovery Levy

Regulatory Requirements in Kenya

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulatory Requirements in the Country of destination

Import licence: Sugars and sugar confectionery is classified as one of the products by the Ministry of Trade Industry and Cooperatives as outlined in Section 2 of The External Trade (Restriction of Importation and Exportation of Goods) Order, 2022 (link). The requirements to obtain the import licence are: a duplicate copy of Form 1, a certified copy of the certificate of incorporation of the applicant, a certified copy of the memorandum and articles of association of the applicant, a tax clearance certificate of the applicant, where applicable, a trading licence, where applicable; and The prescribed fee, where applicable. More information on the import licence can be referenced here.

Certification of products

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Registration of pre-packaged food

Pre-packaged food to be imported, distributed or sold for local consumption must first be registered with the Food and Drugs Authority (FDA) in accordance with Part 7, Section 97 of the Public Health Act, Act 851 of 2012. Registration must be accompanied by the following documents: Business Registration Certificate, Sanitary or Phytosanitary (SPS) Certificate (where applicable), Certificate of manufacture, free sale, and/or Food and Drug Administration’s Certificate to a Foreign Government , issued by an accredited health authority, Certificate of Analysis for each product and variant (where applicable) and this should be endorsed by authorised officer, Radiation certificate for food product( where applicable) Documentation substantiating any claim on health, nutrition, superlative, comparative, on the label (where applicable). In addition, for the registration of prepackaged foods; the registration forms are captured in section 3.21 and a detailed list of the required documents has been provided in section 3.2.2.

Applicants must fill the forms below to complete the registration process.

Imported Food Product Information Form (FDA/FM05/IM/02)
Warehouse Location Form (FDA/FM05/IM/03)
Application for Registration as a Food Product Importer Form (FDA/FM05/IM/01) [if applicable]
Application for Dry Food Storage Facility License (FDA/FID/FMDFW/2013/07) [if applicable]
Application for Cold Storage Facility License (FDA/FSD/FM-CFW/2013/07) [if applicable]

Upon successful registration with FDA, a certificate of registration is issued. The registration of a pre-packaged food is valid for three (3) years and must be renewed before the end of the third (3rd) year. Prior to importation of any product, the registration must be approved by the FDA other than the products used as samples for the purpose of the registration. Two (2) product sample units of each product must be sent to the FDA for physical/laboratory analysis and vetting, which takes about four to eight weeks. The applicable fees have been outlined in the Food and Drugs Authority’s Fee Schedule.

The guidelines that regulate the sale of prepackaged food products in Ghana are as follows:

All prepackaged food can be sold only if a label has been affixed to it.
Any person who labels a prepackaged food product in a manner, which is false, misleading or deceptive as regards its character, nature, value, substance, composition, merit, safety, quality, quantity or origin commits an offense.
Manufacturers must provide a complete list of ingredients used in preparing the food item on the label in a descending order of their proportion.
Provide recommended storage and handling conditions with the shelf life. Indicate on the label if a prepackaged food item has been treated with ionizing radiation and the nature of the ionizing radiation.
Submit to FDB a Free Sale Certificate from a competent health authority from the country of product origin, that the sale of the product does not contravene the food laws of that country.
Provide FDB with the product's license or certificate of registration from a competent health authority in the country of product origin that is evidence of product registration.
FDB officials routinely visit retail outlets in the country to confirm that all imported food products are in compliance with local regulations.

Teas in packs- 10 pack of each variant where applicable.
Toffees – 6 packs each
Spices & Seasoning in sachets- 300g

Labelling Requirements

Packaging for confectionery as per The General Labelling Requirements for prepackaged food should contain: Name of Product (Brand and Generic names), Net weight, Net volume or Drained Weight for solid in liquid medium e.g. mackerel in tomato sauce, List of ingredients (specific names of ingredients and/or E-numbers), Date of manufacture, Expiry Date, Best Before Date or Use by Date (Not required for solid sugar), Batch or lot number, Country of Origin.

Products imported to Ghana must adhere to the labelling standards as specified in the Ghana Standards Authority General labelling Rules, 1992(L. I. 1541). Ghana uses the Codex Alimentarius standards to formulate its labelling requirements. The minimum labeling requirements for food products are as follows:

Labelling should be in English. An English translation must be shown on the label or package insert (where applicable) if it is in another language;
Where marks or labels are stamped they shall be in indelible ink and legible.
Name of product (Brand, Common name and Generic name) should be in bold letters;
The manufacturer/exporter/agent’s name and complete address, including location;
The country of origin must be provided on the product label. L.I. 1541 Ghana Standards Authority (Food, Drugs and Other Goods) General Labelling Rule, 1992 Section 1(1) (i) states “No person shall offer for sale, sell, distribute, import or otherwise dispose of prepackaged food or drug, unless the food or drug is marked or labelled with country of origin of the food or drug;
List ingredients (specific names of ingredients and/or E-numbers) by their common names in descending order of predominance by weight. If the food is "standardised," (i.e., there is a corresponding GSA-issued standard for the food) the label must include only those ingredients, which are optional for that standard and including directions for use, if any:

a.Provide the production "batch" or lot number;

b.Provide date of manufacture of products;

c.Provide Expiry, Best Before, or Use By date;

d.Food additives and colours must be stated on the label. Spices, flavours and colours may be listed as such, without naming the specific material, but any artificial colour or flavour should be identified as such;

e.There is no additional labelling for U.S. food imports if the standard U.S. label addresses the above-mentioned items. Stick-on labels are not permitted; 6

f.It is not a requirement in Ghana to include the FDA registration number on the product label.

Packaging Requirements

The Food and Drugs (Amendment) Act 523 1996 Section 7 of PNDCL 305B stipulates that “food should be stored and conveyed in such a manner as to preserve its composition, quality and purity and to minimise the dissipation of its nutritive properties from climatic and other deteriorating conditions.’’

STANDARDS

Standards on confectionery are available and listed in the Ghana Standards Authority Catalogue of Ghana Standards. The catalogue is accessible via this link. Standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for confectionery

GS 265: 2015: Flour Confectionery - Specification for White Bread Gr. 1 The standard prescribes the requirements and the methods of sampling and test for white bread. It does not apply to whole meal, composite or coloured bread, or any other bread made from ingredients other than what is prescribed.
GS 550: 2012 / Amd. 1: 2014: Confectionery - Specification for Chewing Gum and Bubble Gum: The standard specifies the requirements, methods of sampling and test for chewing gum and bubble gum. It does not apply to sugar free chewing gum
GS 736: 2017 67.140.30 Ed. 3 Cocoa and Cocoa Product - Specification for Cocoa Butter ConfectioneryThis standard applies to homogeneous product prepared from cocoa butter, milk products and sugars for direct consumption
GS 266: 2015 67.060 Ed. 2 Flour and Confectionery - Specification for Biscuit 7 Pages Gr. 1 The standard prescribes the essential requirements, methods of sampling and tests for biscuits

Customs Requirements

Importation process with GRA

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) port.

Import duty: Rates range from 0% to 35% depending on the product classification under the Harmonized System (HS) Customs Code. Essential goods like medicine are 0%, raw materials 5%, intermediate goods 10%, consumer goods 20%, and certain protected goods 35%.
Value Added Tax (VAT): All goods imported into Ghana, unless specifically exempted as outlined in section 37 and the first schedule of the Value Added Tax (VAT) Act 2013 or any other enactment shall attract VAT fee of 17.5% or 15% of the CIF value plus import duty and other charges. For more information on the applicable VAT for your consignment, click here to access the VAT calculator.
Excise duty: Excise duty is payable on the goods specified in the first schedule where the goods are:- Manufactured in the country or Imported into the country as per the rates specified in the first schedule of the Excise Duty Act, 2014 (Act 878).

The rates on other duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code

Tax Description

Rate

Import Duty

20%

Import VAT

15 %

ECOWAS levy

0.50 %

Network charge

0.40 %

Network charge VAT

15 %

Network charge VAT COVID- 19 Health

1 %

Import NHIL

2.5 %

Network charge NHIL

2.5 %

1% withholding tax on import

10.

Ghana Export-Import (EXIM) levy

0.75 %

11.

Ghana Education Trust (GET) Fund Import

2.5 %

12.

Network Charge GET Fund Levy

2.5 %

13.

Inspection fee

14.

African Union Import Levy

0.2 %

15.

COVID-19 Health Recovery Levy

Regulatory Requirements in Kenya

AFA Fibre Crops Directorate is the Regulating Agency, in Kenya, is mandated to regulate, develop and promote the fibre value chains. Exporters of sisal must first obtain a registration certificate from AFA FCD prior to obtaining the exporter licence. The procedures for obtaining the registration certificate and exporter licence can be accessed via the links below.

Register with AFA Fibre Crops Directorate (link)
Sisal exporter licence (link)

The issuance of the registration certificate and licence are done through the Agriculture & Food Authority (AFA) Integrated Management Information System IMIS Portal; the procedure to register with AFA IMIS Portal has been outlined here. A consignment of sisal must be accompanied by a phytosanitary certificate from the exporting country; this is to ensure that the sisal is free from pests and diseases. In Kenya, the phytosanitary certificate is issued by the Kenya Plant Health Inspectorate Service (KEPHIS), for each consignment. A step-by-step guide on how to obtain the certificate can be referenced here. In addition, for each consignment, the exporter is required to obtain a sisal export permit; for more information on how to obtain the permit, click here.

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Certification of products

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Regulatory requirements in the Country of destination

Import Permit: A permit issued by the Ministry of Food and Agriculture may be required. The permit regulates the entry of plant products to prevent the introduction of harmful organisms.

Labeling Requirements

Labeling should be in English. An English translation must be shown on the label or package insert (where applicable) if it is in another language;
Where marks or labels are stamped they shall be in indelible ink and legible.
Name of product (Brand, Common name and Generic name) should be in bold letters;
The manufacturer/exporter/agent’s name and complete address, including location;
The country of origin must be provided on the product label. L.I. 1541 Ghana Standards Authority (Food, Drugs and Other Goods) General Labeling Rule, 1992 Section 1(1) (i) states “No person shall offer for sale, sell, distribute, import or otherwise dispose of prepackaged food or drug, unless the food or drug is marked or labeled with country of origin of the food or drug;
List ingredients (specific names of ingredients and/or E-numbers) by their common names in descending order of predominance by weight. If the food is "standardized," (i.e., there is a corresponding GSA-issued standard for the food) the label must include only those ingredients, which are optional for that standard and including directions for use, if any:

a.Provide the production "batch" or lot number;

b.Provide date of manufacture of products;

c.Provide Expiry, Best Before, or Use By date;

e.There is no additional labeling for U.S. food imports if the standard U.S. label addresses the above-mentioned items. Stick-on labels are not permitted; 6

f.It is not a requirement in Ghana to include the FDA registration number on the product label.

Standards

Standards on sisal fibre are available and listed in the Ghana Standards Authority catalogue of Ghana Standards. The catalogue is accessible via thislink. Standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost.

Customs Requirements

Importation process with GRA

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) Port

Import duty: Rates range from 0% to 35% depending on the product classification under the Harmonized System (HS) Customs Code. Essential goods like medicine are 0%, raw materials 5%, intermediate goods 10%, consumer goods 20%, and certain protected goods 35%.
Value Added Tax (VAT): All goods imported into Ghana, unless specifically exempted as outlined in section 37 and the first schedule of the Value Added Tax (VAT) Act 2013 or any other enactment shall attract VAT fee of 17.5% or 15% of the CIF value plus import duty and other charges. For more information on the applicable VAT for your consignment, click here to access the VAT calculator.
Excise duty: Excise duty is payable on the goods specified in the first schedule where the goods are:- Manufactured in the country or Imported into the country as per the rates specified in the first schedule of the Excise Duty Act, 2014 (Act 878).

The rates on other duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code	Tax Description	Rate
1.	01	Import Duty	20%
2.	02	Import VAT	15 %
3.	06	ECOWAS levy	0.50 %
4.	32	Network charge	0.40 %
5.	33	Network charge VAT	15 %
6.	39	Network charge VAT COVID- 19 Health	1 %
7.	47	Import NHIL	2.5 %
8.	48	Network charge NHIL	2.5 %
9.	56	1% withholding tax on import	1%
10.	87	Ghana Export-Import (EXIM) levy	0.75 %
11.	88	Ghana Education Trust (GET) Fund Import	2.5 %
12.	89	Network Charge GET Fund Levy	2.5 %
13.	93	Inspection fee	1%
14.	98	African Union Import Levy	0.2 %
15.	99	COVID-19 Health Recovery Levy	1%

Market Access Requirements for Kenyan Leather & Leather Products to Ghana

Country profile: Ghana

Population (market) size: Ghana has a population of 34,121,985 as of 2024.

Source: World Bank Open Data (link).

Trade agreements: Ghana is a member of the World Trade Organization (WTO) and a signatory to the WTO Trade Facilitation Agreement (TFA), a member of the regional Economic Community of West African States (ECOWAS), a party of the African Continental Free Trade Area (AfCFTA), and has an Economic Partnership Agreement (EPA) with the European Union and an Interim Trade Partnership Agreement with the United Kingdom (UK).

Source: The International Trade Administration (ITA) (link).

External trade data: External trade (absolute values) as of 2023

Exports: 186.0 Billion GH₵
Imports: 180.7 Billion GH₵

Source: Ghana Statistical Service, Ghana 2023 Trade Report (link)

Rules of Origin (ROO)

Rules of origin (ROO) are the criteria needed to determine the national source of a product. In several cases, duties and restrictions depend upon the source of imports. ROO determines the economic nationality in which country a product was sourced or made, and helps ensure that Customs authorities apply lower duties correctly so that businesses located in the free trade agreement countries benefit from them. There are two (2) types of origin: preferential and non-preferential. In the case of preferential origin, everything is based on bilateral or multilateral agreements, while in the case of non-preferential origin, each country applies its own rules, although within some regional economic unions the non-preferential rules are harmonized for all the Member States of the Union concerned.

Register with the Kenya Revenue Authority’s (KRA) Rules of Origin Section

This procedure applies to first time traders who require to obtain a preferential certificate of origin during export. Traders are required to register with the Kenya Revenue Authority’s (KRA) Rules of Origin Section to obtain a registration letter. The letter confirms the country of origin of the goods to be exported and is a requirement when applying for the preferential certificate of origin. For a step-by-step guide on how to register with KRA’s Rules of Origin Section, click here.

African Continental Free Trade Area (AfCFTA) Certificate of Origin (COO)

The AfCFTA certificate of origin is an international trade document which certifies that a certain product being exported is wholly manufactured, produced, processed or obtained from the exporting country. COO is issued by the Kenya Revenue Authority (KRA), Rules of Origin Section. For more information on how to obtain the certificate, click here.

Source: The Information for Trade in Kenya (InfoTradeKE) Portal (link)

Regulatory Requirements

Regulatory requirements are rules that businesses must follow, and focus on ensuring compliance with specific laws, regulations, or industry standards. In regard to international trade, they often involve aspects such as obtaining trade licences or certificates, export & import permits, certification where applicable, and consignment inspection.

Export requirements in Kenya:

Registration on the Kenya Trade Network Agency’s (KenTrade), Trade Facilitation Platform (TFP)
Registration with the Kenya Revenue Authority’s (KRA), Rules of Origin Section
Contract the services of a Clearing Agent
Import permit (from the country of origin)
International veterinary certificate for leather products, hides & skins (VS23)
African Continental Free Trade Area (AfCTA), Certificate of Origin
Certificate of Incorporation
Company PIN Certificate
National ID Card
Customs entry
Cargo manifest
Air waybill or Bill of Lading
Proforma invoice
Commercial invoice
Packing list
Hides, skins & leather inspection certificate

Source: The Information for Trade in Kenya (InfoTradeKE) Portal (link)

Import requirements in Ghana:

Original waybill or Bill of Lading
Attested invoice
Packing list
Import Declaration Form (IDF) from Ministry of Trade
Taxpayer Identification Number (TIN) or GhanaCard PIN
Required permit(s) from any of the Regulatory Agencies, dependent on the type of goods. i.e. Food & Drugs Authority (FDA), Ghana Standards Authority (GSA), etc.

Source: The Ghana Revenue Authority (GRA), Official Website: Import Procedures (link)

Import Inspection Requirements in Ghana:

The Ghana Standards Authority (GSA) has been appointed as the Competent Authority by the Ministry of Trade & Industry since 2003 to conduct the inspection of high risk goods imported into the country. Goods which are found to be non-conforming to the applicable standard(s), specifications and labelling requirements, shall be disposed of in accordance with the established Customs procedures in Ghana.

Source: The Ghana Revenue Authority (GRA), Official Website: Import Inspection (link)

Labelling Requirements for Imported Products in Ghana:

The following are the labelling requirements as specified in the Ghana Standards Authority (GSA) General Labelling Rules, 1992 (L.I.1541) with respect to compliance inspection of imported goods:

Name of product
List of ingredients in food
List of active ingredients and their levels in drugs
Date of manufacture and Expiry date/Best before/Use by date in respect of food
Date of manufacture and Expiry date in respect of drugs
Storage conditions
Instructions or directions for use
Net content
Name and address of manufacturer
Country of Origin
Date of manufacture (as applicable)
Batch/Lot number
Electro-technical or chemical; characteristics for goods other than food and drugs
The trade mark or brand name shall not be substituted for the name of a food
Marks or labels shall be printed, impressed, embossed, or stamped
Where marks or labels are stamped they shall be in indelible ink and legible

Source: The Ghana Revenue Authority (GRA), Official Website: Import Inspection (link)

Sampling Requirements in Ghana:

Samples from the consignment shall be drawn for laboratory analysis to ensure conformity with the requirements of the applicable Ghana Standard and hence the quality status of goods. Testing of samples is carried out to determine either directly or indirectly if the product conforms to applicable standards. In order to achieve the degree of accuracy & the precision required for the information, the following conditions must be satisfied:

The sample should be adequate in relation to precision required
The sample should be representative of the lot or population

Source: The Ghana Revenue Authority (GRA), Official Website: Import Inspection (link)

Prescribed Standards

Standards are requirements & specifications established by industry advisory groups to help achieve and demonstrate consistent production and product quality. All products have set standards that they must meet before they are imported into a country. Different product lines have their respective quality standards aspects and criteria that have to be met before they can be imported into a country.

In Ghana, the Standards Directorate is responsible for the development, publishing & promotion of standards in accordance with the Standards decree of 1973 (NRCD 173). The Textiles & Garments Bureau develops standards for various textile fabrics and leather, as well as provides specifications for garments, ornaments & handicraft.

Source: The Ghana Standards Authority (GSA), Official Website: Standards (link)

Import Prohibitions & Restrictions

Each country has prohibitions & restrictions on the trade of certain goods. All countries that are Members of the World Trade Organization (WTO) have notified on which goods are classified as prohibited or restricted goods. In Ghana, there is a schedule of goods listed under either absolute import prohibitions, or conditional import prohibitions/import restrictions as described below:

Absolute Import Prohibitions

These are goods which by all trade standards are illegal and are strictly barred from entering the country due largely to the tendency to breach international trade laws, spread diseases, and cause destruction among others.

Conditional Import Prohibitions / Import Restrictions

These are goods imported strictly requiring licenses, certificates and any other form of approval to ensure they are regulated to meet the statutory requirements before entry.

Source: The Ghana Revenue Authority (GRA), Official Website: Import Prohibitions & Restrictions (link)

Tariffs & Duties

Reference to be made on the liberalization of tariffs of the AfCFTA. Tariffs are a direct tax applied to goods imported from a different country. Duties are indirect taxes that are imposed on the consumer of imported goods. The three (3) types of tariffs are;

Most Favored Nation (MFN); a normal non-discriminatory tariff charged on imports (excludes preferential tariffs under free trade agreements and other schemes or tariffs charged inside quotas)
Preferential; a tariff schedule under which one or more nations are given lower rates or other advantages over others
Bound Tariff; a maximum tariff rate for a given product that a country has committed not to exceed

Under the ECOWAS Common External Tariffs, Ghana operates Five-Band Tax Rates. These are:

Zero (0) Rated - Essential Social Goods
5% - Basic necessities, basic raw materials, Capital Goods, Specific Inputs
10% - Inputs and Intermediary Products (Semi-Finished Goods)
20% - Finished Goods (final Consumer goods)
35% - Specific goods for Economic Development Source: The Ghana Revenue Authority (GRA), Official Website: Customs Tariffs & Levies (link)

NB: The above enumerated tax rates are not in respect of Import Duty only; they are also an imposition of the following:

Source: The Ghana Revenue Authority (GRA), Official Website: Customs Tariffs & Levies (link)

More information on Customs Tariffs & Levies in Ghana can be obtained from the Ghana Revenue Authority (GRA).

Logistics

Logistics refers to the overall process of managing how resources are acquired, stored, and transported to their final destination. Logistics management involves identifying prospective distributors & suppliers, and determining their effectiveness & accessibility. Key components involved in logistics include storage, warehousing & materials handling, packaging & unitisation, inventory, transport, and information & control.

South Africa

Regulatory requirements in Kenya

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulatory requirements in the Country of destination

The Department of Health through the Regulations Relating To The, Prohibition Of The Sale Of Comfrey, Foodstuffs Containing Comfrey And Jelly Confectionery Containing Konjac prohibits the sale of comfrey, foodstuffs containing comfrey, and jelly confectionery containing konjac The sale of the following foodstuffs is, in terms of section. 2(1)(a)(iv) of the Act, prohibited: (a) Comfrey (common comfrey) (Symphytum ofichale), prickley comfrey (S. aspenrm) and Russian comfrey( S.x uplandicum); (b) foodstuffs containing comfrey (Symphytum officinale), prickley comfrey (S.asperum) or Russian comfrey(S . x uptandicum); and (c) jelly confectionery containing konjac.

The Department of Health through the Foodstuffs, Cosmetics and Disinfectants Act, 1972 (Act No. 54 Of 1972) Regulations Relating to objects Packed in Foodstuffs Intended for Children outlines the following:

Toys that are wrapped before packaging in a foodstuff shall be properly wrapped, and the wrapping material shall not affect the chemical composition of the foodstuff.
A toy shall be regarded as safe for the purposes of these regulations if, when used in a foreseeable way and having regard to the normal behaviour of children under the age of three years, it does not jeopardise the safety or health of the user or any third party.
Foodstuffs that have toys packaged inside them shall be clearly labelled to indicate the presence of toys.

Inspections are carried out at various points of entry, including seaports and airports, where imported goods are assessed under the Foodstuffs, Cosmetics and Disinfectants Act (Act No. 54 of 1972) to ensure they meet the necessary health regulations before being released into the market.

Labelling requirements

All labelling and packaging must adhere to the Foodstuffs, Cosmetics and Disinfectants Act (Act No. 54 of 1972), which regulates food safety and consumer protection standards in South Africa. Key provisions regarding the labelling of prepackaged foods are outlined as follows:

Section 5: provisions on the information contained on the label of a pre-packaged foodstuff
Section 6: Specifies labelling requirements related to the country of origin
Section 7: Covers regulations concerning batch identification
Section 8: Details the regulations on date marking
Section 9: Detailed the prohibited statements
Part II: Contains special provisions that apply to specific types of foodstuffs

Standards

The International Organization for Standardization( ISO) Standards on confectionery can be accessed via this link. Standards are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for confectionery.

ISO 22000:2005: This standard outlines the requirements for a food safety management system applicable to all organisations in the food chain, including confectionery manufacturers. It integrates the principles of Hazard Analysis and Critical Control Point (HACCP) to ensure food safety throughout production and distribution.

Customs Requirements

Goods imported to South Africa may enter and be cleared through one of these processes:

Home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions);
Warehousing (pending payment of duty or re-export)
Transit / in bond movements within the country or through South Africa beyond the borders of SACU;
Temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).

National legislation gives an importer / agent seven days (an additional seven days in which to make due entry for loose or break bulk cargo, imported by sea, air or rail i.e. 14 days) or 28 days in the case of goods in a container depot, in which to clear goods from the time they have landed. The clearance process includes accepting and checking the goods declaration against the documents produced (invoice, bill of lading, certificate of origin, permits, etc.), examination of the goods if necessary and the assessment and collection of duty and VAT. Customs may require additional information and may also request samples. Customs may also detain goods for other Government departments. The relevant Government department will then ensure compliance with their applicable laws, regulations and rules. Customs values are set by the General Agreement on Tariffs and Trade (GATT) valuation code, which involves six valuation methods; more information can be referencedhere.

All import and export commercial transactions require commodities on Customs declarations to be classified according to an appropriate tariff heading. The tariff classification code is directly linked to the rate of duty payable on that commodity. Classification operates as part of the international Harmonised Commodity and Coding System, under the WCO Harmonised System Convention.

The Tariff Book indicates the normal customs duties (Schedule No 1, Part 1), excise duties (Schedule No 1, Part 2A), ad valorem duties (Schedule No 1, Part 2B), anti-dumping duties (Schedule No 2, Part 1) and countervailing duties (Schedule No 2, Part 2) that would be payable on importing goods into South Africa. Tariff classification of goods also determines the necessity for import control permits, the rules of origin obligations, and the applicability of any customs rebate provisions.

Duties levied on imported goods are as listed below:-

Customs duties: This is imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre). More information on customs duties can be referenced here.
Anti-dumping and countervailing duties - This is charged on goods considered to be “dumped” in South Africa; and on subsidised imported goods.More information on Anti-dumping and countervailing duties can be referencedhere.
Ad Valorem Excise Duty - This is applicable to products such as, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). More information can be referenced here.
VAT (which is also collected on goods imported and cleared for home consumption). The rate is 15%. To calculate VAT on imported goods, the ATV (added tax value) needs to be determined first. This is done as follows: [(Customs Value + 10% thereof) + (any non-rebated duties levied on the goods)] x 15% = [ATV] x 15% = VAT payable. More information on VAT can be referenced here.
In addition:
- Biscuits attract Customs Duty up to 21% and 15% VAT on Tariff 1905.
- Sweets attract Customs Duty up to 37% and 15% VAT on Tariffs 1704.10 and 1704.90.

Payments for customs and excise can be done through eFiling, Electronic Fund Transfer (EFT). Cash deposits to a SARS Customs and Excise bank account at any bank branch is no longer available as a payment option to SARS clients. Credit and/or debit cards can only be used for payment of duties and/or VAT for travellers. It is advisable to engage a licensed customs broker who is familiar with South African import regulations. A broker can assist with documentation, tariff classification, and liaising with customs officials to ensure a smooth import process.

Regulatory Requirements in Kenya

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulatory requirements in the Country of destination

Certificate of Compliance: Batteries may need to comply with specific technical regulations and standards. A Certificate of Compliance issued by a recognized authority in the exporting country or by a testing laboratory accredited by the National Regulator for Compulsory Specifications (NRCS) may be required.
Environmental Permits (if applicable): Depending on the type of batteries being imported (e.g., lead-acid batteries), importers may need to comply with environmental regulations and obtain additional permits from the Department of Environment, Forestry, and Fisheries (DEFF).
Hazardous Substances Permit (if applicable): If the batteries contain hazardous substances or materials, importers may need a permit from relevant authorities to import and handle these substances safely.
Import Permit: Issued by either the South African Bureau of Standards (SABS) or the National Regulator for Compulsory Specifications (NRCS). This is to ensure the batteries meet safety and quality standards set by South African authorities.

Labeling requirements

Batteries must have proper labeling that indicates compliance with SABS standards

Labels and instructions on battery packaging must be in English and should include safety precautions, handling instructions, and disposal information.
The Watt Hours must be indicated on the outside of the package
Precaution should be taken if the manufacturer indicates that the batteries are damaged or defective
The cells must be secured against any movement and must be equipped with an effective means of preventing accidental activation
UN specification packaging is required

Transportation

For air cargo: Batteries, particularly lithium-ion or lithium-metal batteries, must comply with the IATA Dangerous Goods Regulations (DGR). For more information on the DGR, click here.

For sea cargo: Batteries must comply with the International Maritime Dangerous Goods (IMDG) Code. For more information on IMDG, click here.

Road cargo: The packaging must comply with the European Agreement Concerning the International Carriage of Dangerous Goods by Road (ADR). For more information on the ADR, click here.

Standards

The Standards Act, 2008 (Act No. 8 of 2008) administered by the South African Bureau of Standards (SABS), governs the quality standards of products imported into South Africa. Below is a summary of the Standards by SABS:-

SANS 10142: Addresses the wiring of electrical installations, which could be relevant to batteries used in various electrical systems.
SANS 180: Addresses the environmental management of hazardous materials, which could apply to the packaging of batteries containing toxic substances.
SANS 50197-1:
SANS 50197-2:

The International Organization for Standardization( ISO) Standards on batteries can be accessed via this link. Standards are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for batteries.

ISO 14001:2015: This environmental management standard is relevant for battery manufacturers to manage their environmental responsibilities effectively.
ISO 9001:2015: Ensures quality management in battery production.

Customs Requirements

Goods imported to South Africa may enter and be cleared through one of these processes:

Home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions);
Warehousing (pending payment of duty or re-export)
Transit / in bond movements within the country or through South Africa beyond the borders of SACU;
Temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).

Duties levied on imported goods are as listed below:-

Customs duties: This is imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre). More information on customs duties can be referenced here.
Anti-dumping and countervailing duties - This is charged on goods considered to be “dumped” in South Africa; and on subsidised imported goods.More information on Anti-dumping and countervailing duties can be referencedhere.
Ad Valorem Excise Duty - This is applicable to products such as, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). More information can be referenced here.
VAT (which is also collected on goods imported and cleared for home consumption). The rate is 15%. To calculate VAT on imported goods, the ATV (added tax value) needs to be determined first. This is done as follows: [(Customs Value + 10% thereof) + (any non-rebated duties levied on the goods)] x 15% = [ATV] x 15% = VAT payable. More information on VAT can be referenced here.
Environmental Levy on Lead-Acid Batteries: R30.00 per kilogram of lead-acid battery. Section 54A of the Customs and Excise Act 1964 and Chapter VA of the Customs and Excise Amendment Act, 2009

Payments for customs and excise can be done through eFiling, Electronic Fund Transfer (EFT). Cash deposits to a SARS Customs and Excise bank account at any bank branch is no longer available as a payment option to SARS clients. Credit and/or debit cards can only be used for payment of duties and/or VAT for travelers. It is advisable to engage a licensed customs broker who is familiar with South African import regulations. A broker can assist with documentation, tariff classification, and liaising with customs officials to ensure a smooth import process.

Regulatory Requirements in Kenya

3.Register with AFA Fibre Crops Directorate (link)

4.Sisal exporter licence (link)

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulatory requirements in the Country of destination

Agricultural Pests Act, 1983 (Act No. 36 of 1983): This Act regulates the import of agricultural products to prevent the introduction of pests and diseases. A phytosanitary certificate may be required for sisal fiber if it's classified as a plant product.

National Environmental Management Act, 1998 (Act No. 107 of 1998): Depending on the specific type and origin of the sisal fiber, the import may be subject to environmental regulations, particularly if the product is considered a potential environmental risk. Compliance with environmental impact assessments or obtaining specific permits may be required.

Health Act, 1977 (Act No. 63 of 1977): Port health authorities are responsible for inspecting imported goods to ensure they meet health standards. This can include physical inspections and testing of sisal fiber imports for contaminants or pests.

Standards

The Standards Act, 2008 (Act No. 8 of 2008) administered by the South African Bureau of Standards (SABS), governs the quality standards of products imported into South Africa. Standards by the SABS on fibre and polymer can be accessed here.

The International Organization for Standardization( ISO) Standards on sisal fibre can be accessed via this link. Standards are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for sisal fibre.

ISO 1181: 2004 -Fibre ropes - Manila and sisal --3-4-and 8-strand ropes
ISO 9001:2015: Similar to textiles, this standard ensures quality management in the production of sisal products.Additional certifications may include those related to sustainable agricultural practices

Labelling and Packaging Requirements

Consumer Protection Act, 2008 (Act No. 68 of 2008): This Act requires that all goods, including imports, be labelled correctly and provide accurate information to consumers. Labelling must include the country of origin, weight, and any other relevant details.
National Regulator for Compulsory Specifications Act, 2008 (Act No. 5 of 2008): This Act mandates compliance with compulsory specifications related to labelling and packaging, particularly if the sisal fibre is to be used in products subject to these specifications.

Customs Requirements

Goods imported to South Africa may enter and be cleared through one of these processes:

Home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions);
Warehousing (pending payment of duty or re-export)
Transit / in bond movements within the country or through South Africa beyond the borders of SACU;
Temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).

Duties levied on imported goods are as listed below:-

Customs duties: This is imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre). More information on customs duties can be referenced here.
Anti-dumping and countervailing duties - This is charged on goods considered to be “dumped” in South Africa; and on subsidised imported goods.More information on Anti-dumping and countervailing duties can be referencedhere.
Ad Valorem Excise Duty - This is applicable to products such as, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). More information can be referenced here.
VAT (which is also collected on goods imported and cleared for home consumption). The rate is 15%. To calculate VAT on imported goods, the ATV (added tax value) needs to be determined first. This is done as follows: [(Customs Value + 10% thereof) + (any non-rebated duties levied on the goods)] x 15% = [ATV] x 15% = VAT payable. More information on VAT can be referenced here.
In addition:
- Customs Duty is free and 15% VAT for Tariff 5305.00

Regulatory requirements in Kenya

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulatory Requirements in the Country of Destination

Electric stoves need a letter of authority from NRCS (National Regulator for Compulsory Specifications) before importing into South Africa. Gas stoves however do not require the letter of authority and are not restricted.

Standards

The South African Bureau of Standards (SABS), governs the quality standards of products imported into South Africa. Standards by the SABS on cooking stoves is as outlined below:-

SANS 1539: Governs domestic gas stoves and appliances. It outlines the safety and performance criteria for gas-operated cooking appliances.
SANS 60335-2-102: Deals with electrical cooking appliances, specifically the safety standards for household use.

In addition, the International Organization for Standardization( ISO) Standards on cooking stoves can be accessed via this link. Standards are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for cooking stoves .

ISO 9001:2015: Relevant for manufacturers of cooking stoves to maintain quality standards.
ISO 14001:2015: Important for ensuring environmentally friendly manufacturing processes.

Customs Requirements

Goods imported to South Africa may enter and be cleared through one of these processes:

Home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions);
Warehousing (pending payment of duty or re-export)
Transit / in bond movements within the country or through South Africa beyond the borders of SACU;
Temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).

Duties levied on imported goods are as listed below:-

Customs duties: This is imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre). More information on customs duties can be referenced here.
Anti-dumping and countervailing duties - This is charged on goods considered to be “dumped” in South Africa; and on subsidised imported goods.More information on Anti-dumping and countervailing duties can be referencedhere.
Ad Valorem Excise Duty - This is applicable to products such as, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). More information can be referenced here.
VAT (which is also collected on goods imported and cleared for home consumption). The rate is 15%. To calculate VAT on imported goods, the ATV (added tax value) needs to be determined first. This is done as follows: [(Customs Value + 10% thereof) + (any non-rebated duties levied on the goods)] x 15% = [ATV] x 15% = VAT payable. More information on VAT can be referenced here.
In addition:
- Gas stoves attract Customs Duty up to 30% and 15% VAT on tariff 7321
- Electric stoves attract Customs Duty up to 20% and 15% VAT on Tariff is 8516

Regulatory Requirements in Kenya

Standards

The International Organization for Standardization( ISO) Standards on vegetable oils can be accessed via this link. Standards are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for vegetable oils.

ISO 22000:2005: Ensures that vegetable oils are produced safely throughout the supply chain.
Additional certifications like organic or non-GMO may also apply depending on market demands.

Customs Requirements

Goods imported to South Africa may enter and be cleared through one of these processes:

Home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions);
Warehousing (pending payment of duty or re-export)
Transit / in bond movements within the country or through South Africa beyond the borders of SACU;
Temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).

Duties levied on imported goods are as listed below:-

Customs duties: This is imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre). More information on customs duties can be referenced here.
Anti-dumping and countervailing duties - This is charged on goods considered to be “dumped” in South Africa; and on subsidised imported goods.More information on Anti-dumping and countervailing duties can be referencedhere.
Ad Valorem Excise Duty - This is applicable to products such as, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). More information can be referenced here.
VAT (which is also collected on goods imported and cleared for home consumption). The rate is 15%. To calculate VAT on imported goods, the ATV (added tax value) needs to be determined first. This is done as follows: [(Customs Value + 10% thereof) + (any non-rebated duties levied on the goods)] x 15% = [ATV] x 15% = VAT payable. More information on VAT can be referenced here.

Regulatory Requirements in Kenya

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulations in the Country of destination

The importation of textiles that infringe on local trademarks or intellectual property rights is prohibited. The Consumer Protection Act, 2008 (Act No. 68 of 2008) and the Trade Marks Act, 1993 (Act No. 194 of 1993) provide the legal basis for protecting intellectual property rights in South Africa. Importers are required to ensure that no intellectual property violations occur, especially for branded apparel.Importers are required to verify that no intellectual property violations occur, especially for branded apparel.

Documentation Requirements: Bill of Lading or airway bill, commercial invoice: packing list, certificate of origin, import Permit: Certain categories of textiles and clothing may require import permits from the Department of Trade, Industry and Competition (DTIC). Permits help control the volume of specific textiles entering the country and prevent market saturation.

Standards

Labelling Requirements

Labelling requirements for clothing, textiles and footwear are covered in the Consumer Protection Act 68 of 2008. All footwear, leather, clothing and textiles imported into South Africa must have a label permanently affixed, clearly indicating:

The country of origin (i.e. where it was made)

·An indication, where a South African textile manufacturer has used imported greige fabric to produce dyed, printed or finished fabric, that such fabric has been dyed, printed or finished in South Africa from imported fabric

·An indication, where a locally manufactured product uses imported material, that the product is “made in South Africa from imported material”

·Care instructions, and fibre content as per the SABS terms.

Customs Requirements

Goods imported to South Africa may enter and be cleared through one of these processes:

Home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions);
Warehousing (pending payment of duty or re-export)
Transit / in bond movements within the country or through South Africa beyond the borders of SACU;
Temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).

Duties levied on imported goods are as listed below:-

Customs duties: This is imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre). More information on customs duties can be referenced here.
Anti-dumping and countervailing duties - This is charged on goods considered to be “dumped” in South Africa; and on subsidised imported goods.More information on Anti-dumping and countervailing duties can be referencedhere.
Ad Valorem Excise Duty - This is applicable to products such as, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). More information can be referenced here.
VAT (which is also collected on goods imported and cleared for home consumption). The rate is 15%. To calculate VAT on imported goods, the ATV (added tax value) needs to be determined first. This is done as follows: [(Customs Value + 10% thereof) + (any non-rebated duties levied on the goods)] x 15% = [ATV] x 15% = VAT payable. More information on VAT can be referenced here.
In addition:
- Biscuits attract Customs Duty up to 21% and 15% VAT on Tariff 1905.
- Sweets attract Customs Duty up to 37% and 15% VAT on Tariffs 1704.10 and 1704.90.

Regulatory Requirements in Kenya

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Regulatory Requirements in the Country of destination

The restrictions on the sale of tea and related products have been outlined inRegulation 2 of the Agricultural Product Standards Act, 1990 (Act No. 119 Of 1990) - Regulations Relating To Tea and Related Products Intended For Sale In The Republic Of South Africa.

Import permit: An import permit issued by the Department of Agriculture, Forestry and Fisheries (DAFF) in South Africa will be required; the permit ensures that the imported tea complies with local regulations and standards as outlined in the Agricultural Product Standards Act (Act No. 119 of 1990)

Health certificate: A health certificate issued by the Department of Port Health will be required for a finished product, packaged and ready for consumption. An inspection may be required depending on the type of tea and its ingredients to ensure safety for consumption. In addition, the Department of Health regulates food safety under the Foodstuffs, Cosmetics, and Disinfectants Act (Act No. 54 of 1972). Tea must meet safety standards outlined in this legislation, including limits on contaminants and hygiene requirements.

Sampling and Analysis:For quality control inspections, inspectors may take samples as deemed necessary. More information on sampling methods can be referenced in Part V of the Agricultural Product Standards Act, 1990 (Act No. 119 Of 1990)

Packaging Requirements

Requirements for the containers and outer containers in which tea or related products are packed are outlined in Part III of the Agricultural Product Standards Act, 1990 (Act No. 119 Of 1990) - Regulations Relating To Tea And Related Products Intended For Sale In The Republic Of South Africa. The tea must be properly labelled in accordance with the South African Bureau of Standards (SABS) guidelines, including information on ingredients, country of origin, and any additives or flavourings.

Labelling requirements

The marking of containers and outer containers except where specifically prescribed, all other marking requirements as specified by these regulations shall be clearly legible and be indicated at least in English, in detached letters or figures of at least 1 mm in size for lowercase vowels. More details on the Marking Regulations can be referenced in Part IV of the Agricultural Product Standards Act, 1990 (Act No. 119 Of 1990) - Regulations Relating To Tea And Related Products Intended For Sale In The Republic Of South Africa. More information on the Regulations relating to labelling and advertising of foodstuffs can be referenced here.

Testing and Certifications

Residue Testing: Tea may be subjected to residue testing to ensure it is free from harmful chemicals or pesticides.

Microbiological Testing: Tests may be conducted to ensure the tea is free from harmful bacteria or other microorganisms.

Sensory Analysis: Tea may be evaluated for its sensory properties, such as taste, aroma, and appearance.

Standards

Tea imported into South Africa must comply with the standards captured in Part II of the Agricultural Product Standards Act, 1990 (Act No. 119 Of 1990) - Regulations Relating To Tea And Related Products Intended For Sale In The Republic Of South Africa.

In addition, the list below provides an outline of the International Standards Organization ( ISO) Standards for tea imported into South Africa are as follows:

ISO 1839: Sampling of Tea: This standard outlines the procedures for sampling tea to ensure that samples are representative of the bulk product.
ISO 1572: Preparation of Ground Tea Sample - This standard provides guidelines on how to prepare ground tea samples for analysis, ensuring consistency and reliability in testing.
ISO 3720: Black Tea — Definitions and Basic Requirements - This standard defines black tea and establishes basic requirements regarding its production, quality, and classification.
ISO 11286: Tea Classification by Particle Size - This standard specifies methods for classifying tea based on particle size, which is crucial for quality assessment and consumer preferences.
ISO 16050: Determination of Aflatoxin in Foods - This standard outlines methods for detecting aflatoxins in food products, including tea, which is vital for ensuring food safety.
ISO 22000: Food Safety Management Systems - This standard is applicable across the food supply chain, including tea production, and ensures that food safety management systems are in place to meet customer and regulatory requirements.
ISO 9001: Quality Management Systems - This standard provides a framework for organizations to ensure they consistently meet customer requirements and enhance satisfaction through effective quality management practices.
ISO 21527-2: Microbiological Examination of Food - This standard specifies methods for determining yeast and mould counts in food products, including tea, ensuring that products meet microbiological safety standards.
ISO 22000:2005: Similar to confectionery, this standard applies to tea production, ensuring that safety measures are in place throughout the supply chain.
ISO 9001:2015: This quality management standard can also be relevant for tea producers to enhance customer satisfaction and ensure compliance with regulatory requirements.

Customs Requirements

Goods imported to South Africa may enter and be cleared through one of these processes:

Home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions);
Warehousing (pending payment of duty or re-export)
Transit / in bond movements within the country or through South Africa beyond the borders of SACU;
Temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).

Duties levied on imported goods are as listed below:-

Customs duties: This is imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre). More information on customs duties can be referenced here.
Anti-dumping and countervailing duties - This is charged on goods considered to be “dumped” in South Africa; and on subsidised imported goods.More information on Anti-dumping and countervailing duties can be referencedhere.
Ad Valorem Excise Duty - This is applicable to products such as, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). More information can be referenced here.
VAT (which is also collected on goods imported and cleared for home consumption). The rate is 15%. To calculate VAT on imported goods, the ATV (added tax value) needs to be determined first. This is done as follows: [(Customs Value + 10% thereof) + (any non-rebated duties levied on the goods)] x 15% = [ATV] x 15% = VAT payable. More information on VAT can be referenced here.
In addition:
- Green tea is Duty Free, however VAT is payable at 15% for these tariff lines 0902.10 or 0902.20
- Black tea attracts Customs Duty of 400C/kg and 15% VAT Tariff 0902.30.10, 0902.30.90 and 0902.40.