The Ghana Revenue Authority (GRA) has clarified that travellers entering Ghana with more than two mobile phones will not automatically be required to pay customs duty.
The clarification follows recent public discussions over the treatment of mobile phones brought into the country by travellers and concerns that passengers carrying more than two devices could be charged duty.
In a statement issued on Thursday, September 3, 2026, the GRA said the number of phones carried by a traveller does not, on its own, determine whether customs duty is payable.
Instead, Customs officers assess each case based on the circumstances, particularly whether the phones are genuinely for personal use or are being brought into Ghana for sale, distribution or other commercial purposes.
The Authority said officers may consider 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 explained that a traveller could legitimately carry more than one phone for personal reasons, including a work device or replacement handset, without the phones being treated as commercial imports.
However, passengers carrying several new or similarly packaged devices, particularly on behalf of other people, may be required to provide further information to establish whether the items qualify as personal effects or should be treated as imports.
Personal effects versus 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 therefore subject to duty, the applicable taxes and duties will be assessed in accordance with Ghana’s Customs laws and procedures.
The Authority stressed that its reference to the number of mobile phones was intended only to illustrate circumstances in which Customs officers might need to make further enquiries.
It said there is no automatic two-phone limit for travellers.
GRA issues guidance to travellers
The GRA advised travellers whose goods are genuinely for personal use to bring them in through the green channel.
Where the quantity or nature of goods goes beyond personal effects, travellers are expected to use the red channel, declare the items and pay any applicable duties.
Passengers who are unsure about the status of items they are carrying have also been encouraged to declare them and seek guidance from a Customs officer at their point of entry.
The Authority said the purpose of Customs controls is not to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family members.
Rather, the controls are intended to facilitate legitimate travel while ensuring that goods imported for commercial purposes are properly declared and treated in accordance with the law.
The GRA said the approach is consistent with Ghana’s Customs framework and the passenger concessions provided under the Exemptions Act, 2022 (Act 1083).
It reaffirmed its commitment to applying Customs procedures fairly and consistently and providing travellers with clear information about their rights and obligations.
