The Ghana Revenue Authority (GRA) has clarified that travellers will not automatically be required to pay Customs duty simply because they are carrying more than two mobile phones into Ghana.
The clarification follows public discussions over the Customs treatment of mobile phones brought into the country by passengers.
In a statement issued on Thursday, September 3, 2026, the GRA explained that the key consideration for Customs is whether the phones are genuinely for the traveller’s personal use or are being brought into the country for another person, for sale, distribution or other commercial purposes.
According to the Authority, Customs officers assess each case based on its circumstances.
Factors that may be considered include the nature and quantity of the phones, whether they are already in use, whether they are new and commercially packaged, the number of similar devices being carried and whether the circumstances suggest an intention to sell or distribute them.
The GRA stressed that the number of phones carried does not, on its own, determine whether Customs duty is payable.
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, passengers carrying several new or similarly packaged phones, particularly on behalf of other people, may be required to provide further information to enable Customs to determine whether the items qualify as personal effects or should be treated as imports.
The GRA explained that 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 has therefore encouraged travellers whose goods go beyond personal effects to use the red channel to make the necessary declarations 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 their 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 said the approach is consistent with Ghana’s Customs framework and the passenger concessions provided under the Exemptions Act, 2022 (Act 1083).
The GRA reaffirmed its commitment to the fair, consistent and professional application of Customs procedures and said it would continue providing clear information to help travellers understand their rights and obligations.
By: Bernard Mensah
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