Travellers with multiple phones will not automatically pay duty — GRA

The Ghana Revenue Authority says carrying more than one mobile phone into the country does not, by itself, mean a traveller must pay Customs duty.

According to the Authority, Customs officers will look at the full circumstances of each case before deciding whether the phones are personal effects or goods brought in for commercial purposes.

The clarification follows public debate over how Customs treats mobile phones brought into Ghana by passengers.

The GRA said the focus is not simply on the number of phones in a traveller’s possession.

Rather, officers may consider whether the devices are already in use, whether they are new, whether they are commercially packaged, and whether several similar phones are being carried.

“Customs officers therefore assess each case based on its circumstances,” the Authority said.

It explained that a traveller may have legitimate reasons for carrying more than one phone.

This may include having a personal phone, a work phone or a replacement device.

However, the Authority said passengers carrying several new or similarly packaged phones may be questioned further, especially where the items appear to be for other people.

“Where, however, a passenger carries several new or similarly packaged devices, particularly for other persons, Customs may need to establish whether the items qualify as personal effects or should appropriately be treated as imports,” the GRA said.

The Authority said Ghana’s Customs regime draws a distinction between personal belongings and goods imported for sale, supply or other commercial use.

Where the phones are found to be imports liable to duty, the applicable taxes and duties will be assessed under Customs law and procedure.

The GRA advised passengers to use the correct channel when arriving at the country’s entry points.

Travellers carrying items genuinely meant for personal use may use the green channel.

Those carrying goods beyond personal effects are expected to use the red channel, declare the items and pay any applicable duties.

The Authority also encouraged travellers who are unsure about the status of items in their possession to declare them and seek guidance from Customs officers.

The GRA said Customs controls are not intended to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family.

“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 its approach is consistent with Ghana’s Customs framework and passenger concessions under the Exemptions Act, 2022.

It added that it remains committed to applying Customs procedures fairly, consistently and professionally.