The Ghana Revenue Authority’s Customs Division has educated passengers on its operations at the Kotoka International Airport, particularly the procedures surrounding revenue collection, declaration of goods, payment of taxes and exemptions.
The Customs Division says its work at the airport goes beyond collecting revenue, as it also plays an important role in protecting Ghana from prohibited and restricted goods while supporting public safety and national security.
Speaking on Ahotor FM’s Adekyee Mu Nsem discussion segment on Friday, September 11, 2026, Comfort Deda Omari, Senior Revenue Officer at the Accra International Airport Preventive Unit, together with Kenneth Koomson, Assistant Revenue Officer at the Accra International Airport Preventive Unit, explained the work of Customs and what passengers should know when arriving in Ghana.
The discussion formed part of an educational programme aimed at helping the public understand the operations of Customs at the airport, particularly how revenue is collected from goods brought into the country.
According to the officers, Customs has several responsibilities at the airport, including preventing prohibited goods from entering Ghana, facilitating legitimate movement of goods and people, and collecting the appropriate duties and taxes on imported goods.
Comfort Deda Omari explained that when a passenger travels from another country into Ghana with goods, those goods may be considered imports and could therefore be subject to customs requirements.
She stressed that the word import does not necessarily refer only to commercial goods brought into Ghana in large quantities.
According to her, goods purchased abroad for personal use can also fall under customs regulations, depending on their nature, quantity and whether they qualify for an exemption under Ghanaian law.
She explained that Customs officers therefore engage passengers in questions upon arrival to establish what they are carrying and determine whether the items require declaration, payment of taxes, documentation or approval from another government agency.
Passengers may also be required to complete the appropriate declaration forms before proceeding through the airport.
Comfort Deda Omari said airlines may provide passengers with the necessary forms, after which Customs officials may ask questions about their luggage and the goods they have brought into the country.
She urged passengers to provide accurate information and cooperate with Customs officers during the process.
GREEN AND RED CHANNELS
The Senior Revenue Officer also explained the different channels available to passengers arriving at the airport.
She said passengers who have nothing to declare and are not carrying goods that require payment of duties or further customs procedures may use the green channel.
However, passengers who have goods that require declaration, taxation, documentation or other regulatory approval are expected to use the appropriate declaration channel.
She cautioned passengers against deliberately using the green channel when they know that they have goods that ought to be declared.
According to her, Customs officers have the authority to conduct checks where necessary to establish whether goods being carried comply with Ghanaian laws.
She explained that the channels are therefore part of the system designed to make the movement of passengers through the airport easier while ensuring that goods requiring customs attention are properly dealt with.
WHEN DOES A PASSENGER PAY TAX?
A major issue discussed was how passengers can know whether goods they bring into Ghana will attract taxes.
Comfort Deda Omari explained that Ghanaian law provides the basis for determining which imported goods are subject to duties and which categories may qualify for exemptions.
She said the law provides exemptions for certain persons, organisations and categories of goods under specific conditions.
An exemption means that although a particular import may ordinarily attract customs duties or taxes, the law allows the qualified individual or organisation to bring the goods into Ghana without paying the applicable duty, provided all the required conditions have been met.
She stressed, however, that exemptions are not automatic.
A person cannot simply arrive at the airport and claim that he or she should not pay tax because of their occupation or the purpose for which the goods are being brought into Ghana.
The necessary documentation and approvals must be obtained.
DIPLOMATS
The Customs officer mentioned diplomats as one category that may benefit from exemptions.
She explained that a diplomat officially working in Ghana may, under the applicable arrangements, be entitled to certain customs privileges when bringing approved goods into the country.
For instance, a diplomat representing the United States in Ghana and officially working at the US Embassy may enjoy the relevant privileges applicable to diplomats.
However, the person must be able to establish their diplomatic status.
Customs officers may examine the diplomat’s passport and other official documentation to verify the individual’s status and determine whether the goods qualify for the applicable exemption.
Comfort Deda Omari explained that the exemption is therefore based on established procedures and documentation and not merely on a person claiming to be a diplomat.
MISSIONARIES, RELIGIOUS ORGANISATIONS AND NGOs
The Customs officers also explained that certain missionaries, religious organisations, charities and non-governmental organisations may qualify for exemptions when importing goods for approved purposes.
These could include goods intended for educational, humanitarian, charitable or institutional activities.
However, the officers stressed that a missionary or NGO cannot simply arrive at Kotoka International Airport with goods and expect Customs to release them without payment of duties merely because they claim that the goods are for charity.
The process must begin before the passenger travels.
The organisation or individual is expected to provide the relevant information and documentation to the appropriate authorities.
This may include the organisation’s details, the purpose of the importation, passport information of the person travelling with the goods and details of the goods being brought into Ghana.
For example, where a missionary intends to bring laptops into Ghana for a particular school or institution, the organisation must demonstrate the purpose for which the laptops are being imported.
The necessary application for exemption must then be made.
Where approval is granted by the appropriate authority, the relevant documentation can be presented to Customs when the passenger arrives at the airport.
The officers therefore advised organisations seeking exemptions to complete the process before travelling rather than waiting until they reach the airport.
MEDICINES BROUGHT INTO GHANA
The discussion also touched on medicines carried by passengers arriving in Ghana.
Comfort Deda Omari explained that passengers who travel outside Ghana for medical treatment and return with medicines prescribed by their doctors should have the relevant prescriptions and supporting medical documents available.
She said some medicines may be accepted as personal effects, depending on the circumstances.
However, she cautioned that not every medicine can automatically be brought into Ghana simply because it was prescribed by a doctor abroad.
Some medicines may be subject to additional regulatory requirements.
Where necessary, the appropriate authorities, including the Ministry of Health and the Food and Drugs Authority, may have to assess and approve the importation.
She explained that Customs may therefore examine medicines where there are concerns about the type, quantity or regulatory status of the products.
Passengers were advised to obtain the necessary approval before travelling where an item requires such clearance.
CUSTOMS AND REVENUE COLLECTION
Kenneth Koomson, Assistant Revenue Officer at the Accra International Airport Preventive Unit, also helped explain the revenue-collection aspect of Customs operations at the airport.
He explained that revenue collection is an important part of Customs’ mandate because imported goods that do not qualify for exemptions may attract duties and taxes under Ghana’s laws.
He said Customs officers assess goods brought into the country to determine their appropriate treatment under the law.
The amount of tax payable may depend on the nature and circumstances of the import and whether the particular goods fall within an exempt category.
He therefore encouraged passengers and importers to obtain the necessary information rather than assuming that every item brought from abroad is automatically free from taxes.
CUSTOMS IS ALSO ABOUT NATIONAL SECURITY
The officers stressed that Customs should not be seen only as a revenue-collecting institution.
They explained that Customs also contributes to national security and public safety by helping prevent prohibited and restricted goods from entering the country.
This is one of the reasons Customs officials may ask passengers questions and inspect luggage.
The checks, they explained, are part of the broader effort to ensure that goods entering Ghana comply with the country’s laws.
Passengers were therefore urged to cooperate with Customs officials and provide accurate information when questioned.
PASSENGERS SHOULD KNOW WHAT IS IN THEIR LUGGAGE
The officers also advised passengers to be careful about accepting packages from other people to carry into Ghana.
They cautioned travellers against accepting sealed packages from friends, relatives or strangers without knowing what the packages contain.
A passenger who carries prohibited or undeclared goods in his or her luggage could face questions or other consequences even if the passenger claims that the goods belong to someone else.
Travellers were therefore encouraged to take responsibility for everything they carry in their luggage.
PERSONAL EFFECTS AND COMMERCIAL GOODS
The Customs officials further explained that there is a difference between ordinary personal effects and goods brought into Ghana for commercial purposes.
A passenger returning with personal belongings may not necessarily receive the same customs treatment as a person carrying large quantities of goods intended for sale.
Customs considers the nature, quantity and circumstances surrounding the goods in determining the appropriate treatment.
Passengers who regularly travel with goods for business purposes were therefore encouraged to familiarise themselves with the relevant import requirements.
WHAT PASSENGERS SHOULD DO BEFORE TRAVELLING
The Customs Division has advised passengers to make enquiries before travelling whenever they are uncertain about goods they intend to bring into Ghana.
This is particularly important for people carrying medicines, restricted goods, commercial quantities of products, equipment for organisations, charitable items or goods intended for schools, religious organisations and other institutions.
Where an exemption is required, the necessary application and approval should be secured before travelling.
Where a permit or regulatory clearance is required, passengers should also obtain the relevant documentation before arriving at the airport.
The officers said doing this in advance would help reduce delays and difficulties during the clearance process.
CUSTOMS’ MESSAGE TO PASSENGERS
The main message from the Customs Division is that passengers should familiarise themselves with Ghana’s customs requirements before travelling.
Travellers should know what they are carrying, declare goods honestly and keep all relevant documentation available.
Those carrying medicines should have their prescriptions and supporting medical documents.
Diplomats should have the appropriate diplomatic documentation.
Missionaries, NGOs, charities and religious organisations seeking exemptions should obtain the necessary approval before bringing the goods into Ghana.
And passengers who are unsure whether an item is taxable, restricted or subject to declaration should seek clarification rather than making assumptions.
Comfort Deda Omari and Kenneth Koomson stressed that Customs’ responsibility is to facilitate legitimate movement while protecting Ghana’s revenue, public safety and national security.
They therefore urged travellers to cooperate with Customs officers and avoid attempts to conceal goods or bypass the appropriate declaration procedures.
The officers said a better understanding of Customs procedures would help passengers avoid unnecessary delays, unexpected tax liabilities and possible complications when they arrive at the Kotoka International Airport.
By Stephen Kwaku Owusu Mintah/Ahotoronline/Accra.
