Goods Across Borders · Customs rule card
Tobacco Cigarettes → Ghana
Purpose: Traveling · Verified: 2026-07-25
Tobacco Cigarettes is restricted for travelers entering Ghana; declare above the personal allowance.
Details
Tobacco Cigarettes requires declaration at customs (and in some cases an import permit) when carried by travelers into Ghana. Ghana Revenue Authority — Customs Division applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (12.5%) plus, for select categories, an additional excise tax. AfCFTA tariff-elimination phasing in. ECOWAS / EAC / COMESA / CEMAC sub-regional rules add a layer. Travelers should consult Ghana Revenue Authority — Customs Division for the current quantity threshold + documentation requirement before departure.
Leaving with this item
Cigarettes for personal use may be exported from Ghana freely; destination duty-free allowances (typically 200 cigarettes) govern the arrival side.
Practical advice
Carry Tobacco Cigarettes in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. Ghana Revenue Authority — Customs Division computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.
Customs authority
Ghana Revenue Authority — Customs Division · https://gra.gov.gh/