The Ghana Revenue Authority has clarified that air travellers bringing more than two mobile phones into the West African country will not automatically be subject to customs duty.
The clarification followed an initial announcement by GRA customs commissioner Aaron Kanor that travellers entering Ghana with one personal phone and an additional device belonging to a family member or friend could have other phones in their possession treated as commercial imports.
In an update issued in response to Mr Kanor’s comments on Thursday, the GRA noted it was aware of the public debate regarding the declaration, stating the agency treats personal and commercial goods differently and that carrying more than two phones would not automatically attract import duty.
“The authority appreciates the concerns raised and wishes to clarify how customs treats passenger baggage and personal effects. It is not an automatic rule that a traveller carrying more than two mobile phones will be required to pay customs duty,” the revenue authority said.
The GRA maintained that it considers the nature, quantity, and use of items brought into Ghana before deciding whether to classify them as personal or commercial assets at entry ports.
“Customs officers therefore assess each case based on its circumstances. Factors that may be considered include the nature and quantity of the items, whether they are already in use, whether they are new and commercially packaged, the number of similar items being carried and whether the circumstances indicate an intention to sell or distribute them,” GRA stated.
Subsequently, the agency stressed that a traveller can legitimately carry more than one phone for personal reasons, such as work, without them being treated as commercial property, but specified that multiple new and similar packaged devices may be subject to further enquiries.



