Customs to scrutinise multiple new phones for possible commercial import at entry points

The Ghana Revenue Authority (GRA) has explained that travellers bringing multiple mobile phones to Ghana will not automatically be required to pay Customs duty. Customs officers will evaluate each case individually to determine whether the phones are intended for personal use or sold, distributed, or used for commercial purposes. The GRA emphasized that the number of phones carried alone is insufficient to decide on the duty payment.

The officers consider various factors, including the nature and quantity of the items, their condition (new or used), packaging, and the number of similar devices in the possession of the traveller. Additionally, Customs may investigate the traveller's intention to sell or distribute the phones. Legitimate personal reasons for carrying multiple phones, such as work devices or replacements, generally do not incur duty.

However, travellers carrying several new or similarly packaged devices, particularly for others, may face further inquiries to ascertain if the items qualify as personal effects or require import treatment. The GRA clarified that Customs law distinguishes between personal effects and items imported for commercial purposes. If the phones are deemed imports and subject to duty, the applicable taxes will be assessed according to Ghana's Customs laws and procedures.

Travellers intending to bring personal items should use the green channel at entry points, while those with goods exceeding personal effects should use the red channel to declare the items and pay any applicable duties. The GRA advised uncertain travellers to seek guidance from Customs officers. The Authority emphasized that Customs controls aim to facilitate legitimate travel while ensuring the appropriate declaration and treatment of goods imported for commercial purposes, in line with Ghana’s Customs framework and the Exemptions Act 2022 (Act 1083).