No
A carnet is definately not necessary for Ghana.
Crossing from Burkina Faso, the customs is very straightforward and a carnet is definately not needed.
Crossing from Togo is a little more hassle due to the size of the border post, but again no carnet is necessary.
When crossing from Togo you might need to present your yellow fever vaccination. It is the only border crossing in Africa I have ever been asked for it!
cheers
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