I heard lots of reports about needing one for Ghana, but in 2010 when I was there two 4x4's crossed at the main border crossing without one.
I crossed to the west, above Wa, and they didn't seem that interested in my carnet, they stamped out of politeness it seemed, then gave me all their temp import paperwork alongside it and explained I needed to keep it safe for when I excited....
( I had a Land Rover 4x4).
Excited at a small border crossing and the just took the temp paperwork, stamped out the carnet in 10 seconds...
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