More Than Two Phones Do Not Automatically Attract Customs Duty, GRA Clarifies

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

The statement, issued on Thursday, September 3, follows earlier remarks by Commissioner of Customs Aaron Kanor cautioning that passengers bringing in more than two phones—particularly new devices in significant quantities—could see the items treated as commercial imports and charged the applicable duties and taxes.

According to the GRA, the number of phones alone does not determine whether duty is payable. Customs officers assess each case based on the nature and quantity of the items, whether they are already in use or new and commercially packaged, and whether the circumstances suggest the devices are intended for sale, distribution or other commercial purposes.

A traveller may legitimately carry more than one phone for personal reasons, such as a work device or a replacement handset, without the phones being classified as commercial imports. However, several new or similarly packaged devices, especially those carried on behalf of others, may prompt further enquiries.

Goods intended for genuine personal use may pass through the green channel. Where the quantity or nature of the goods exceeds personal effects, travellers must use the red channel, declare the items and pay any applicable duties and taxes. Those uncertain about the status of items they are carrying are advised to declare them and seek guidance from Customs officers at the point of entry.

The GRA said the reference to a specific number of phones was meant only to illustrate situations that may require additional checks. It emphasised that Customs controls are not intended to inconvenience legitimate travellers, including Ghanaians returning with personal belongings or reasonable gifts for family.

The objective is to facilitate legitimate travel while ensuring commercial imports are properly declared under Ghana’s Customs laws and the passenger concessions in the Exemptions Act, 2022 (Act 1083).

The Authority reaffirmed its commitment to the fair, consistent and professional application of procedures and to providing travellers with clear information about their rights and obligations.