No two-phone law – GRA clarifies Customs rules for travellers

The Ghana Revenue Authority (GRA) has clarified that there is no law limiting travellers entering Ghana to a maximum of two duty-free mobile phones. Customs officers determine whether goods, including mobile phones, are for personal use or are commercial imports. Technical Advisor Elsie Appau-Klu explained that Customs duty is not determined by the number of phones carried.

The earlier reference to "two phones" was to illustrate personal use, not a statutory limit. The GRA noted on September 3 that carrying more than two mobile phones does not automatically result in duty liability. Customs assesses factors like the nature, condition, and quantity of items, and the circumstances of importation. Section 107 of the Customs Act and Section 17(1) of the Exemptions Act detail the legal basis for these assessments.

Regulation 18(2)(b) of the Exemptions Regulations further empowers the Commissioner-General to determine qualifying baggage quantities. The GRA urges travellers to declare goods accurately and seek clarification from Customs officers.