GRA clarifies mobile phone duty rules for travellers

The Ghana Revenue Authority (GRA) has clarified the rules for travellers who bring mobile phones into Ghana. According to a September 3, 2026 press release, simply carrying more than two phones does not automatically mean Customs duty must be paid. The GRA clarified that officers will assess each case individually, considering factors such as the purpose of the phones - are they for personal use, or are they being imported for sale, distribution or other commercial purposes?

Customs officers will look at the quantity and nature of the devices, if they are in use or new with commercial packaging, the number of similar items being carried, and indications that the goods might be intended for sale or distribution. The reference to a specific number of phones was only to illustrate situations where further inquiries may be needed.

The GRA emphasized that a traveller can legally carry more than one phone for personal reasons, such as having a work device or replacement handset, without them necessarily being classified as commercial imports. However, several new or similarly packaged devices, particularly if on behalf of others, may be treated as imports.

Ghana's Customs laws differentiate between personal effects and goods intended for sale or supply. The Authority advised travellers with items intended for personal use to use the green channel, and if the quantity or nature of goods goes beyond personal effects, to use the red channel to declare and pay any applicable duties.

Travellers unsure about the status of items they are carrying were advised to declare them and seek guidance from Customs officers. The GRA's goal is to facilitate legitimate travel while ensuring goods imported for commercial purposes are properly declared and treated according to law. This approach aligns with Ghana's Customs framework and passenger concessions under the Exemptions Act 2022 (Act 1083).

The GRA reaffirmed its commitment to applying Customs procedures fairly and consistently, providing clearer information to help travellers understand their rights and obligations.