Ghana Revenue Authority (GRA) has clarified that travellers entering the country are not subject to an automatic customs duty simply for carrying more than two mobile phones.
The clarification follows public concern over recent commentary regarding how customs officers inspect passenger baggage and personal items at ports of entry.
In a press release issued on Thursday, September 3, the tax authority stated that officers assess items on a case-by-case basis to determine whether they are genuinely for personal use or intended for sale, distribution, or other commercial purposes.
“It is not an automatic rule that a traveller carrying more than two mobile phones will be required to pay Customs duty,” the statement read. “The number of phones carried does not, on its own, determine whether duty is payable.”
Customs officers evaluate several factors during inspections, including item quantity, whether devices are open and in use or new and commercially packaged, and whether the overall circumstances suggest an intention to sell or distribute them.
The Authority explained that earlier references to specific phone quantities were intended only to illustrate situations where officers might need to make further enquiries. Travellers carrying multiple devices for legitimate personal reasons—such as a dedicated work phone or a replacement handset—will not automatically have those items treated as commercial imports.
However, where individuals carry multiple new, packaged devices—particularly on behalf of third parties—customs officers must establish whether the items qualify as personal effects or commercial imports subject to applicable duties and taxes.
Under Ghana’s Customs framework and the Exemptions Act, 2022 (Act 1083), passengers bringing in genuine personal effects are instructed to use the green channel. Those carrying goods beyond personal limits, or who are unsure of their items’ status, must use the red channel to declare them and seek guidance.
“The purpose of Customs controls is not to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family,” the Authority added. “The objective is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are appropriately declared and treated in accordance with the law.”
By: Rainbowradioonline.com/Ghana
