The Ghana Revenue Authority (GRA) has clarified that travellers carrying multiple mobile phones will not automatically be required to pay Customs duty.
The Ghana Revenue Authority (GRA) has clarified that travellers carrying multiple mobile phones will not automatically be required to pay Customs duty.
The Authority said Customs officers will assess the circumstances surrounding the phones to determine whether they are genuinely for personal use or intended for sale, distribution or other commercial purposes.
The clarification follows public discussion over the Customs treatment of mobile phones brought into Ghana by travellers.
The GRA said the number of phones carried is not, on its own, enough to determine whether duty is payable.
“Customs officers therefore assess each case based on its circumstances,” the Authority said.
It explained that officers may consider the nature and quantity of the items, whether they are already in use, whether they are new and commercially packaged, and the number of similar devices being carried.
Customs may also examine whether the circumstances indicate an intention to sell or distribute the phones.
The GRA said a traveller may legitimately carry more than one phone for personal reasons.
This could include carrying a work device or a replacement handset.
However, passengers carrying several new or similarly packaged devices could face further enquiries, particularly where the phones are being carried for other people.
“Where, however, a passenger carries several new or similarly packaged devices, particularly for other persons, Customs may need to establish whether the items qualify as personal effects or should appropriately be treated as imports,” the GRA said.
The Authority stressed that Customs law distinguishes between personal effects and goods imported for sale, supply or other commercial purposes.
Where goods are determined to be imports and are subject to duty, the applicable duties and taxes will be assessed in accordance with Ghana’s Customs laws and procedures.
The GRA has therefore advised travellers to use the appropriate channels at points of entry.
Goods genuinely intended for personal use may be brought in through the green channel.
Travellers whose goods go beyond personal effects should use the red channel to declare them and pay any applicable duties.
The Authority also encouraged passengers who are uncertain about the status of items they are carrying to declare them and seek guidance from a Customs officer.
The GRA said the purpose of Customs controls is not to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family.
“The objective is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are appropriately declared and treated in accordance with the law,” it said.
The GRA said the approach is consistent with Ghana’s Customs framework and the passenger concessions provided under the Exemptions Act, 2022 (Act 1083).
It added that it remains committed to the fair, consistent and professional application of Customs procedures.
