GRA clarifies customs duty rules for mobile phones

The Ghana Revenue Authority (GRA) has clarified that travellers entering the country are not automatically required to pay customs duties for carrying more than two mobile phones.

In a statement issued on Thursday, September 3, 2026, the Authority acknowledged growing public concerns about how customs officers inspect passengers’ luggage at border checkpoints.

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According to the GRA, customs officers do not rely on a fixed number of phones when determining whether duties are payable. Instead, each case is assessed individually to establish whether the phones are for personal use or intended for commercial sale.

“It is not an automatic rule that a traveller carrying more than two mobile phones will be required to pay Customs duty,” the statement read.

“The number of phones carried does not, on its own, determine whether duty is payable,” it added.

The GRA said officers consider several factors during inspections, including the total number of items, whether the phones have been opened and are in use, and whether the devices are still in their original factory packaging.

The Authority also clarified that earlier references to specific limits on the number of phones were only examples of circumstances in which customs officers might ask additional questions.

Passengers carrying separate work devices or backup phones for legitimate personal reasons will therefore not automatically be subjected to commercial import duties.

However, customs duties may apply when travellers carry multiple new, packaged phones, particularly when they are being brought into the country on behalf of third parties.

In such cases, customs officers are required to determine whether the items constitute personal belongings or commercial goods that are subject to duties.

Under Ghana’s customs framework and the Exemptions Act, 2022 (Act 1083), travellers carrying genuine personal belongings should use the green channel.

“The purpose of Customs controls is not to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family,” the Authority stated.

“The objective is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are appropriately declared and treated in accordance with the law,” it added.



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