The Ghana Revenue Authority (GRA) has directed travellers to declare goods that go beyond personal effects at the country’s ports of entry.
The clarification follows public discussion over the Customs treatment of mobile phones and other goods that travellers carry into Ghana.
The GRA said it is not an automatic rule that a traveller carrying more than two mobile phones must pay Customs duty.
According to the Authority, the key consideration is whether the items are genuinely for the passenger’s personal use or are being imported for another person, for sale, distribution or other commercial purposes.
Customs officers assess each case based on its circumstances.
Factors considered may include 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 items being carried.
The circumstances may also indicate whether there is an intention to sell or distribute the goods.
The GRA said the reference to a number of mobile phones was intended to illustrate circumstances in which 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 said.
It added that a traveller may legitimately carry more than one phone for personal reasons, including a work device or a replacement handset.
However, where a passenger carries several new or similarly packaged devices, particularly for other persons, Customs may need to determine whether the items qualify as personal effects or should be treated as 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 imports and are subject to duty, the applicable duties and taxes will be assessed in accordance with Ghana’s Customs laws and procedures.
The Authority has therefore advised travellers that goods genuinely intended for personal use may be brought through the green channel.
Where the quantity or nature of goods goes beyond personal effects, travellers should use the red channel to declare them and pay any applicable duties.
Travellers who are unsure about the status of items they are carrying have also been encouraged to declare them and seek guidance from a Customs officer 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.
It said the objective is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are appropriately 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 said it remains committed to the fair, consistent and professional application of Customs procedures and will continue to provide clear information to help travellers understand their rights and obligations.
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