The Ghana Revenue Authority (GRA) has clarified that travellers carrying more than two mobile phones into Ghana will not automatically be required to pay Customs duty.
The clarification follows recent public discussions and concerns over the Customs treatment of mobile phones brought into the country by travellers.
According to the GRA, the key consideration is whether the phones are genuinely intended for a traveller’s personal use or are being brought into the country for another person, sale, distribution or other commercial purposes.
The Authority explained that Customs officers assess each case based on its circumstances, taking into account factors including 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 devices being carried.
The GRA said the number of phones carried does not, on its own, determine whether Customs duty is payable.
It noted that a traveller may legitimately carry more than one phone for personal reasons, including carrying a work device or a replacement handset, without the phones necessarily being treated as commercial imports.
However, where a passenger carries several new or similarly packaged devices, particularly in larger quantities, Customs officers may make further enquiries to determine whether the items qualify as personal effects or should be treated as imports.
Personal Effects and Commercial Imports
The GRA said Ghana’s 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 duties and taxes will be assessed in accordance with Ghana’s Customs laws and procedures.
The Authority has therefore advised travellers who are uncertain about the status of items they are carrying to declare them and seek guidance from a Customs officer at the point of entry.
It further advised that goods genuinely intended for personal use may be brought through the green channel, while travellers carrying goods whose quantity or nature goes beyond personal effects should use the red channel to declare them and pay any applicable duties.
The GRA stressed that its Customs controls are not intended to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family.
The Authority 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 clarification was contained in a press release issued by the GRA’s Communication and Public Affairs Department on September 3, 2026.
