The Ghana Revenue Authority (GRA) has clarified that travellers entering Ghana are not automatically liable for customs duties when carrying more than two mobile phones. The statement follows earlier caution from Commissioner of Customs Aaron Kanor, who noted that passengers arriving with several new devices could have them classified as commercial imports.
According to the GRA, the number of phones alone does not determine duty liability. Customs officers assess each case based on factors such as whether the devices are new or in use, commercially packaged, or intended for sale or distribution. The Authority explained that travellers may legitimately carry multiple phones for personal use—such as a work handset or a replacement device—without attracting duties. However, passengers transporting several new or similarly packaged phones, particularly on behalf of others, may face further scrutiny to establish whether the items qualify as personal effects or should be treated as imports.
The Authority said the reference to a specific number of mobile phones was intended only to illustrate circumstances in which Customs officers may need to make further enquiries. “The number of phones carried does not, on its own, determine whether duty is payable,” the GRA stated. The Authority said goods genuinely intended for personal use may be brought into Ghana through the green channel.
The Ghana Revenue Authority (GRA) has emphasised that travellers carrying goods exceeding the scope of personal effects must use the red channel, declare such items, and pay any applicable duties and taxes. Passengers uncertain about the status of their belongings are advised to declare them and seek guidance from Customs officers at the point of entry.
The Authority stressed that Customs controls are not intended to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family. Rather, the objective is to facilitate lawful travel while ensuring that goods imported for commercial purposes are properly declared and treated in line with Ghana’s Customs laws and procedures.
The GRA noted that this approach is consistent with Ghana’s Customs framework and the passenger concessions provided under the Exemptions Act, 2022 (Act 1083). It reaffirmed its commitment to the fair, consistent, and professional application of Customs procedures, while providing travellers with clear information about their rights and obligations.
