The Ghana Revenue Authority (GRA) has clarified that travellers carrying more than two mobile phones into Ghana will not automatically be required to pay Customs duty.
The Authority said the number of phones carried by a traveller is not, on its own, the basis for determining whether duty is payable.
In a statement issued on Thursday, 3 September 2026, the GRA said Customs officers assess each case based on whether the phones are genuinely intended for personal use or are being brought into the country for another person, sale, distribution or other commercial purposes.
Officers may consider factors including the quantity and nature of the devices, whether they are already in use, whether they are new and commercially packaged, and whether several similar devices are being carried.
“The number of phones carried does not, on its own, determine whether duty is payable,” the GRA said.
The Authority explained that a traveller could legitimately carry multiple phones for personal reasons, including a work device or a replacement handset, without the items being treated as commercial imports.
However, passengers carrying several new or similarly packaged phones, particularly on behalf of other people, may be required to provide further information to establish whether the items qualify as personal effects or should instead be treated as imports.
Personal effects versus commercial imports
The GRA said Customs law distinguishes between personal effects and goods imported for sale, supply or other commercial purposes.
Where goods are determined to be commercial imports and are subject to duty, the applicable taxes and duties will be assessed in accordance with Ghana’s Customs laws and procedures.
The Authority also urged travellers to use the appropriate channels at points of entry.
It said goods genuinely intended for personal use may be brought in through the green channel, while travellers carrying quantities or types of goods that go beyond personal effects should use the red channel to declare them and pay any applicable duties.
Travellers who are uncertain about the status of items they are carrying have also been encouraged to declare them and seek guidance from Customs officers.
The clarification follows recent public discussion over the Customs treatment of mobile phones carried into Ghana by travellers.
The GRA said the earlier reference to a specific number of phones was intended only to illustrate circumstances in which Customs officers might need to make further enquiries and was not an automatic threshold for the payment of duty.
The Authority said its objective is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are properly declared and treated in accordance with the law.
The GRA said the approach is consistent with Ghana’s Customs framework and passenger concessions provided under the Exemptions Act, 2022 (Act 1083).
It reiterated its commitment to applying Customs procedures fairly and consistently while providing travellers with clearer information on their rights and obligations.
Editor:
Obiri-Yeboah
