The Ghana Revenue Authority (GRA) has moved to clarify public concerns over the Customs treatment of mobile phones carried by travellers, stressing that carrying more than two phones does not automatically attract import duties.
The clarification follows public discussions sparked by recent comments regarding Customs procedures at Ghana’s ports of entry.
In a statement issued on Thursday, the Authority said the determining factor for duty payments is not the number of phones carried, but whether the devices are intended for personal use or commercial purposes.
According to the GRA, Customs officers assess each case individually, taking into account factors such as the quantity of phones, whether the devices are already in use, their packaging, and circumstances that may suggest the items are intended for sale, distribution or use by other persons.
“It is not an automatic rule that a traveller carrying more than two mobile phones will be required to pay Customs duty,” the Authority stated.
The GRA explained that references to a specific number of phones were intended only as examples of situations that may require further enquiries by Customs officers.
It emphasized that the number of devices alone does not determine whether duties are payable.
The Authority noted that travellers may legitimately carry multiple phones for personal reasons, including separate devices for work and personal use or a replacement handset, without such items necessarily being classified as commercial imports.
However, where passengers are found carrying several new phones or devices in similar commercial packaging, Customs officers may investigate further to determine whether the goods qualify as personal effects or should be treated as imports subject to duties and taxes.
Distinction between personal effects and imports
The GRA said Ghana’s Customs laws make a clear distinction between personal effects and goods imported for commercial activity.
“This distinction is important to ensure fairness between travellers bringing in their personal belongings and individuals or businesses importing goods commercially,” the statement noted.
Where goods are deemed commercial imports, the applicable duties and taxes will be assessed in line with Ghana’s Customs laws and established procedures.
To avoid challenges at entry points, the Authority advised travellers carrying goods strictly for personal use to use the green channel.
It further urged travellers whose goods exceed what may reasonably be considered personal effects to use the red channel, declare the items and pay any applicable duties.
The GRA also encouraged passengers who are uncertain about the status of items in their possession to seek guidance from Customs officers upon arrival.
The Authority stressed that Customs controls are designed to balance trade facilitation and regulatory compliance rather than inconvenience legitimate travellers.
According to the GRA, the objective is to support legitimate travel, including Ghanaians returning home with personal belongings or reasonable gifts, while ensuring that goods imported for commercial purposes are properly declared and processed.
The Authority said the approach aligns with Ghana’s Customs framework and passenger concessions provided under the Exemptions Act, 2022 (Act 1083).
The GRA reaffirmed its commitment to the fair, consistent and professional application of Customs procedures and pledged to continue educating travellers on their rights and obligations under Ghana’s tax and Customs regime.
Source: businesspostonline
