We consider very general code-division-multiple-access (CDMA) systems, namely multiple-chip-rate CDMA systems, where signals can be transmitted at different chip rates, carrier frequencies, processing gains, and transmitted powers to satisfy the given quality of service (QoS) requirements. Also, non-zero and possibly different carrier frequency offsets are assumed for different users. For these systems, a closed-form bit error rate (BER) expression is derived based on the simplified improved Gaussian approximation. Numerical result demonstrates that the proposed method provides much more accurate BER values compared to the standard Gaussian approximation.