GRA Clarifies Mobile Phone Duty Rules for Travellers to Ghana | By Azimpaa Zuleikha Yakubu
The Ghana Revenue Authority (GRA) has clarified that travellers arriving in Ghana with more than two mobile phones will not automatically be required to pay Customs duty on the additional devices.
The clarification follows public concerns over recent comments suggesting that travellers carrying more than two mobile phones could have the additional handsets treated as commercial imports and subjected to taxation.
In a press release issued on September 3, 2026, the GRA said the number of phones carried does not, on its own, determine whether Customs duty is payable. Rather, Customs officers assess each case based on the circumstances surrounding the goods.
According to the Authority, the key consideration is whether the phones are genuinely intended for the traveller’s personal use or are being brought into the country for another person, for sale, distribution or other commercial purposes.
Customs officers may consider several factors, including the nature and quantity of the devices, whether they are already in use, whether they are new and commercially packaged, the number of similar items being carried and whether the circumstances suggest an intention to sell or distribute them.
The GRA said a traveller could legitimately carry multiple phones for personal reasons, including a work device or a replacement handset, without those devices 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.
The Authority explained that Ghana’s Customs framework distinguishes between personal effects and goods imported for 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 Customs laws and procedures.
The GRA also advised travellers that goods genuinely intended for personal use may be brought through the green channel, while passengers carrying goods beyond personal effects should use the red channel to declare them and pay any applicable duties.
Travellers uncertain about the status of their belongings have been encouraged to declare the items and seek guidance from a Customs officer at their point of entry.
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