The Ghana Revenue Authority (GRA) has clarified that travellers who enter Ghana with more than two mobile phones will not automatically be required to pay Customs duty.
The clarification follows public concerns over recent comments suggesting that passengers carrying more than two phones could be liable to pay duty.
In a statement dated Thursday, September 3, 2026, the GRA said Customs officers determine whether mobile phones and other goods are for genuine personal use or are being imported for another person, sale, distribution or other commercial purposes.
“It is not an automatic rule that a traveller carrying more than two mobile phones will be required to pay Customs duty,” the GRA stated.
The Authority said officers may consider factors including the quantity and nature of the items, whether they are already in use, whether they are new and commercially packaged, and whether the circumstances suggest an intention to sell or distribute them.
“The number of phones carried does not, on its own, determine whether duty is payable,” the GRA added.
The GRA said a traveller may legitimately carry multiple phones for personal reasons, including a work device or a replacement handset, without the items being treated as commercial imports.
However, passengers carrying several new or similarly packaged devices, particularly for other people, may be required to make further declarations to establish whether the items qualify as personal effects or commercial imports.
The Authority advised travellers carrying goods genuinely for personal use to use the green channel, while those whose items go beyond personal effects should use the red channel to declare them and pay any applicable duties.
Travellers who are unsure about the status of items they are carrying have also been urged to declare them and seek guidance from Customs officers.
The GRA said the clarification is consistent with Ghana’s Customs framework and the passenger concessions provided under the Exemptions Act, 2022 (Act 1083).
The Authority said the purpose of Customs controls is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are properly declared and treated in accordance with the law.
