GRA Clarifies Customs Rules on Travellers Carrying More Than Two Mobile Phones

The Ghana Revenue Authority (GRA) has clarified that travellers entering Ghana are not automatically required to pay customs duty simply because they are carrying more than two mobile phones.

The clarification follows recent public discussions and concerns over the Customs treatment of mobile phones brought into the country by passengers.

In a press release issued on Thursday, September 3, 2026, the GRA explained that Customs officers assess travellers’ baggage and personal effects based on the circumstances of each case.

According to the GRA, there is no automatic rule requiring a traveller carrying more than two mobile phones to pay customs duty.

The Authority said the key consideration is whether the phones and other items being carried are genuinely intended for the traveller’s personal use or are being brought into Ghana for another person, for sale, distribution or other commercial purposes.

Customs officers may therefore consider several factors when assessing the items, including:

The nature and quantity of the items being carried.

Whether the phones are already in use.

Whether the devices are new and commercially packaged.

The number of similar items being carried.

Whether the circumstances suggest that the items are intended for sale or distribution.

The GRA explained that its earlier reference to some mobile phones was intended only to illustrate circumstances in which Customs officers might need to make further enquiries.

It stressed that the number of phones carried does not, on its own, determine whether customs duty is payable.

The Authority said a traveller may legitimately carry more than one mobile phone for personal reasons.

For instance, a passenger may be travelling with a work device and a personal phone, or may be carrying a replacement handset. In such circumstances, the phones would not necessarily be treated as commercial imports.

However, the situation may be different where a passenger is carrying several new or similarly packaged devices, particularly where the phones are intended for other people.

In such cases, Customs may need to establish whether the items qualify as personal effects or should be treated as imports subject to the applicable customs procedures.

The GRA said Ghana’s Customs system distinguishes between personal effects and goods imported for sale, supply or other commercial purposes.

The distinction, it noted, is important to ensure fairness between travellers bringing personal belongings into Ghana and individuals or businesses importing goods commercially.

Where goods are determined to be commercial imports and are subject to duty, the applicable duties and taxes will be assessed in accordance with Ghana’s Customs laws and procedures.

The GRA has encouraged travellers to observe the appropriate procedures when entering the country.

Goods that are genuinely for personal use may be brought into Ghana through the green channel.

However, where the quantity or nature of goods goes beyond what would reasonably be considered personal effects, travellers should use the red channel, declare the items and pay any applicable duties.

The Authority also advised travellers who are uncertain about the status of items in their possession 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 their personal belongings or reasonable gifts for family members.

Instead, the objective is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are properly declared and treated according to the law.

The Authority said its approach is consistent with Ghana’s Customs framework, including the Customs laws and regulations and passenger concessions provided under the Exemptions Act, 2022 (Act 1083).

The GRA reaffirmed its commitment to the fair, consistent and professional application of Customs procedures and said it would continue providing information to help travellers understand their rights and obligations.

The statement was issued by the Communication & Public Affairs Department of the Ghana Revenue Authority, located at Off Starlets 91 Road, Ministries.