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 clarification follows public discussions over the Customs treatment of mobile phones brought into the country by passengers.
In a press release issued on September 3, 2026, the GRA said the key consideration is whether the phones are genuinely for personal use or are being imported for another person, sale, distribution or other commercial purposes.
The Authority explained that Customs officers assess each case based on its circumstances. Factors considered may include the quantity and nature of the devices, whether they are already in use, whether they are new and commercially packaged, the number of similar items being carried and indications that the goods may be intended for sale or distribution.
The GRA said the reference to a specific number of phones was only intended to illustrate situations where Customs officers may need to make further enquiries.
“The number of phones carried does not, on its own, determine whether duty is payable,” the Authority stated.
It said a traveller could legitimately carry more than one phone for personal reasons, including having a work device or a replacement handset, without the phones necessarily being classified as commercial imports.
However, where a passenger carries several new or similarly packaged devices, particularly on behalf of other people, Customs may assess whether the items qualify as personal effects or should be treated as imports.
The GRA noted that Ghana’s Customs laws distinguish 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 Customs laws and procedures.
The Authority advised travellers carrying goods genuinely intended for personal use to use the green channel. Where the quantity or nature of the goods goes beyond personal effects, passengers are encouraged to use the red channel to declare the items and pay any applicable duties.
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 is not to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family members.
It said the 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 Authority added that the approach is consistent with Ghana’s Customs framework and passenger concessions provided under the Exemptions Act, 2022 (Act 1083).
The GRA reaffirmed its commitment to applying Customs procedures fairly, consistently and professionally while providing clearer information to help travellers understand their rights and obligations.
Read the statement below:
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