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.
According to the GRA, the key consideration is whether the phones and other items being brought into the country are genuinely for personal use or are intended for sale, distribution or other commercial purposes.
The Authority said Customs officers assess the circumstances of each case, taking into account factors including 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.
Officers may also consider whether the circumstances suggest that the traveller intends to sell or distribute the devices.
The GRA said travellers may legitimately carry more than one phone for personal reasons, including having a separate work device or a replacement handset, without the devices necessarily being treated as commercial imports.
However, where several new or similarly packaged phones are being carried, particularly where they are intended for other people, Customs may make further enquiries to determine whether the items qualify as personal effects or should instead be treated as imports.
The Authority has therefore advised travellers who are uncertain about the Customs treatment of their items to declare them and seek guidance from a Customs officer at their point of entry.
The GRA said it remains committed to facilitating legitimate travel while applying Ghana’s Customs laws fairly and consistently.
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