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

The Ghana Revenue Authority (GRA) has clarified that travellers to Ghana will not face automatic duty charges for exceeding two mobile phones or laptops. Commissioner-General Anthony Kwasi Sarpong stated that customs officers evaluate each passenger's situation, considering whether the items are personal or commercial in nature.

While the example of phones was used to illustrate a tax principle, it is not an absolute rule. Customs will assess factors like ownership and personal use of the items. New phones bought abroad may still be subject to duty, even if intended for personal use. Customs also considers Ghanaian cultural practices, allowing travellers to import gifts without triggering duty assessments. The GRA assures fair enforcement while respecting passengers' rights and dignity.