Carrying over 2 phones does not automatically attract duty – GRA
The Ghana Revenue Authority (GRA) has clarified that travellers entering Ghana are not automatically required to pay customs duties simply because they are carrying more than two mobile phones.
The clarification follows comments by Commissioner of Customs Aaron Kanor, who cautioned that passengers arriving with more than two mobile phones could be required to pay the relevant customs duties and taxes.
Mr Kanor explained that travellers carrying several phones, particularly multiple new devices, could have the items assessed as commercial imports.
However, in a statement issued on Thursday, September 3, 2026, the GRA said the number of phones a traveller carries is not, by itself, a basis for determining whether customs duty is payable.
The Authority said Customs officers consider several factors when assessing such items, including their quantity and condition, whether they are already in use, whether they are new and commercially packaged, and whether there are indications that they are intended for sale, distribution or other commercial purposes.
The GRA noted that travellers may legitimately carry multiple phones for personal reasons, such as using one for work or bringing a replacement device, without the items being classified as commercial imports.
However, passengers carrying several new or similarly packaged phones, particularly devices being transported on behalf of others, may be subject to further questioning by Customs officials to establish whether the items qualify as personal effects or should be treated as imports.
The Authority stressed that references to a specific number of phones were meant only to illustrate situations where Customs may need additional information.
“The number of phones carried does not, on its own, determine whether duty is payable,” the GRA stated.
According to the Authority, goods genuinely intended for personal use may be brought into the country through the green channel.
Travellers whose goods exceed what would reasonably be considered personal effects are, however, required to use the red channel, declare the items and pay any applicable duties and taxes.
The GRA has advised passengers who are unsure about the customs status of items they are carrying to declare them and seek clarification from Customs officers at their point of entry.
The Authority said its customs procedures are not intended to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for relatives.
It explained that the objective is to facilitate legitimate travel while ensuring that goods brought into Ghana for commercial purposes are properly declared and handled in accordance with the country’s customs laws.
The GRA said its approach is consistent with Ghana’s Customs framework and passenger concessions under the Exemptions Act, 2022 (Act 1083).
It reaffirmed its commitment to applying customs procedures fairly and professionally while providing travellers with clear information about their rights and obligations.
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