The Ghana Revenue Authority (GRA) has clarified that travellers carrying multiple mobile phones will not automatically be required to pay Customs duty.
According to the Authority, the number of phones carried by a passenger is not, on its own, sufficient to determine whether the devices are subject to duty. Customs officers are required to assess the circumstances of each case to establish whether the phones are genuinely for personal use or intended for sale, distribution or other commercial purposes.
The clarification follows public concerns over the Customs treatment of mobile phones brought into Ghana by travellers.
The GRA said officers may consider several factors, including the quantity and nature of the devices, whether they are already in use, whether they are new and commercially packaged, and whether a passenger is carrying several identical or similar phones.
Customs officers may also make further enquiries where the circumstances suggest that the devices are intended for resale or distribution.
The Authority noted that travellers may legitimately carry more than one phone for personal reasons, such as having a work device, a replacement handset or a phone for another genuine personal purpose.
However, passengers carrying several new or similarly packaged phones, particularly on behalf of other people, may be required to provide further information to establish whether the devices qualify as personal effects or should be treated as commercial imports.
The GRA stressed that Ghana’s Customs framework distinguishes between personal effects and goods imported for commercial purposes. Where items are determined to be imports and are liable to duty, the applicable taxes and duties will be assessed in accordance with Customs laws and procedures.
Travellers advised to use appropriate channels
The Authority has advised travellers to make use of the appropriate Customs channels at Ghana’s points of entry.
Passengers carrying goods that genuinely qualify as personal effects may use the green channel, while those carrying items beyond personal effects are expected to use the red channel to declare them and pay any applicable duties.
Travellers who are uncertain about the status of items they are carrying have also been encouraged to declare them and seek guidance from Customs officers.
The GRA said Customs controls are intended to facilitate legitimate travel while ensuring that goods imported for commercial purposes are properly declared and treated in accordance with the law.
It added that the approach is consistent with Ghana’s Customs framework and passenger concessions under the Exemptions Act, 2022 (Act 1083).
The Authority reaffirmed its commitment to applying Customs procedures fairly, consistently and professionally.
