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

The Ghana Revenue Authority (GRA) has clarified that there is no law restricting travellers entering Ghana to only two duty-free mobile phones. Customs officers assess the nature and purpose of the phones and other goods being carried to determine if they are genuinely personal use or commercial imports. Technical Advisor to the Commissioner-General of the GRA, Elsie Appau-Klu, explained that a previous reference by the Commissioner of Customs to travellers carrying "two phones" was misunderstood as a statutory limit.

Ms Appau-Klu emphasized that the number of phones does not determine whether Customs duty is payable. The GRA clarified on September 3 that carrying more than two mobile phones does not automatically lead to a duty liability. Customs considers factors like the condition of the items, whether they are brand-new, packaged, and the circumstances of their importation.

The Authority may scrutinize various aspects such as whether the phones are unopened in commercial packaging or if several identical devices are being brought. The legal basis for this assessment is found in Ghana's customs and exemptions laws, specifically Section 107 of the Customs Act, 2015 (Act 891) and Section 17(1) of the Exemptions Act, 2022 (Act 1083).

The GRA's stance was further underscored by a constitutional challenge at the Supreme Court, which questioned whether Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514) could amount to a power to waive or vary taxes, a matter requiring prior parliamentary approval under Article 174(2) of the 1992 Constitution.