The Ghana Revenue Authority (GRA) has clarified that travellers arriving in Ghana are not automatically required to pay customs duties for carrying more than two mobile phones.

The clarification follows a caution by Commissioner of Customs Aaron Kanor that travellers arriving in Ghana with more than two mobile phones may be required to pay the applicable customs duties and taxes.

He said passengers who bring in more than two phones, especially new devices in significant quantities, could have the items classified as commercial imports.

However, in a statement issued on Thursday, September 3, the GRA said the number of phones carried by a traveller does not, by itself, determine whether customs duty is payable.

The Authority explained that Customs officers assess each case based on the nature and quantity of the items, whether they are already in use, whether they are new and commercially packaged, and whether the circumstances suggest that the devices are intended for sale, distribution or other commercial purposes.

The statement noted that a traveller could legitimately carry more than one phone for personal reasons, including having a work device or a replacement handset, without the phones being treated as commercial imports.

However, where a passenger carries several new or similarly packaged devices, particularly on behalf of other persons, Customs officers may make further enquiries to determine whether the items qualify as personal effects or should be treated as imports.

The statement 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.

Where the quantity or nature of the goods goes beyond personal effects, however, travellers are required to use the red channel, declare the items and pay any applicable duties and taxes.

The GRA said travellers who are uncertain about the status of items they are carrying have also been advised to declare them and seek guidance from Customs officers at the point of entry.

The GRA said the purpose of Customs controls was not to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family.

It said its objective was to facilitate legitimate travel while ensuring that goods imported for commercial purposes were properly declared and treated in accordance with Ghana’s Customs laws and procedures.

The Authority added that its approach was consistent with Ghana’s Customs framework and the 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 to providing travellers with clear information about their rights and obligations.