GRA clarifies phone, laptop duty rules; number of items not automatic trigger

The Ghana Revenue Authority (GRA) has clarified its phone and laptop duty rules, stating that passengers are not automatically required to pay duty for carrying more than two mobile phones or laptops. Commissioner-General Anthony Kwasi Sarpong emphasized that Customs officers assess the items based on individual circumstances, such as whether the devices are genuinely for personal use or are being brought in commercial quantities.

The Commissioner-General clarified that the earlier discussion involving a video about passengers with more than two phones could lead to duty being imposed was meant to illustrate a tax principle and should not be interpreted as an absolute rule. He stated that a traveller could arrive with three phones or laptops without necessarily incurring duty, as Customs officers consider factors like whether the items are already in use by the passenger or were purchased abroad.

New phones bought abroad may attract duty, even if intended for personal use. The GRA also takes into account Ghanaian cultural practices, such as travellers returning with gifts for family members, allowing for discretion in assessing the duty-free status of the items.