The Ghana Revenue Authority (GRA) has clarified that travellers entering the country with more than two mobile phones will not automatically be required to pay Customs duty, following recent public concerns over the treatment of phones carried in passenger baggage.
In a press release issued on Thursday, September 3, 2026, the GRA said the number of phones carried by a traveller is not, by itself, the basis for determining whether Customs duty is payable.
“It is not an automatic rule that a traveller carrying more than two mobile phones will be required to pay Customs duty,” the Authority stated.
According to the GRA, Customs officers assess each case based on the circumstances surrounding the items being carried, particularly whether they are genuinely intended for the passenger’s personal use or are being brought into the country for another person, sale, distribution or other commercial purposes.
Factors that may be considered include the quantity and nature of the devices, whether they are already in use, whether they are new and commercially packaged, and whether several similar items are being carried.
“The number of phones carried does not, on its own, determine whether duty is payable,” the GRA emphasised.
The Authority said travellers could legitimately carry more than one phone for personal reasons, including having a separate work device or carrying 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 establish whether the devices qualify as personal effects or should be treated as imports.
Personal use or commercial import?
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 advised travellers that goods genuinely intended for personal use may be brought through the green channel, while those whose quantity or nature goes beyond personal effects should be declared through the red channel, with applicable duties paid.
Travellers 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 its Customs controls are not intended to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family members.
“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,” it said.
The Authority said the approach is consistent with Ghana’s Customs framework and passenger concessions under the Exemptions Act, 2022 (Act 1083).
It added that it remains committed to the “fair, consistent and professional application of Customs procedures” and will continue to provide information to help travellers understand their rights and obligations.
