The Ghana Revenue Authority (GRA) has clarified that travellers entering Ghana with more than two mobile phones will not automatically be required to pay Customs duty.

• GRA says carrying more than two phones does not automatically attract Customs duty.

• Customs officers assess whether the phones are for personal use or commercial purposes.

• Travellers should declare items through the red channel if they go beyond personal effects.

The clarification follows recent public discussions over how the Ghana Customs Division treats mobile phones and other personal items carried into the country by passengers.

According to the GRA, the number of phones a traveller carries is not, by itself, the determining factor in deciding whether customs duty is payable.

The Authority said Customs officers assess each case based on the circumstances surrounding the items being carried.

Among the factors considered are the nature and quantity of the goods, whether the phones are already in use, whether they are new and commercially packaged, and whether a traveller is carrying several similar devices.

Customs officers may also consider whether the circumstances suggest that the phones are intended for sale, distribution or for another person, rather than for the traveller’s personal use.

The GRA explained that references to a specific number of mobile phones were only intended to illustrate situations where Customs officers might need to make further enquiries.

It stressed that carrying more than two phones does not automatically mean a traveller will have to pay duty.

A passenger may legitimately travel with multiple phones for personal reasons, including carrying a work device or a replacement handset.

The GRA said Ghana’s customs system makes a distinction between personal effects and goods brought into the country for commercial purposes.

Items genuinely intended for personal use may be treated as passenger baggage or personal effects, while goods imported for sale, supply or distribution may be subject to the applicable customs duties and taxes.

Where Customs determines that goods constitute commercial imports, the applicable charges will be assessed in accordance with Ghana’s Customs laws and procedures.

The Authority has encouraged travellers to properly declare goods when necessary to avoid complications at points of entry.

Travellers carrying goods that are genuinely for personal use may use the green channel.

However, where the quantity or nature of the items goes beyond what would reasonably be considered personal effects, passengers should use the red channel to declare the goods and pay any applicable duties.

The GRA also advised passengers who are uncertain about the status of items in their baggage to declare them and seek clarification from a customs officer at the point of entry.

The Authority said its customs controls are not intended to create unnecessary difficulties for legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for relatives.

Instead, the objective is to facilitate legitimate travel while ensuring that goods brought into Ghana for commercial purposes are properly declared and treated in accordance with the law.

The GRA said its approach is consistent with Ghana’s Customs framework and the passenger concessions provided under the Exemptions Act, 2022 (Act 1083).