The Ghana Revenue Authority (GRA) has clarified that travellers carrying more than two mobile phones into Ghana will not automatically be required to pay Customs duty on the devices.
According to the GRA, the key consideration is whether the phones and other items being brought into the country are genuinely intended for personal use or are being imported for sale, distribution or other commercial purposes.
The Authority said Customs officers assess the circumstances of each case before determining whether the items qualify as personal effects or should be treated as commercial imports.
The assessment may take into account factors including the nature and quantity of the items, whether the phones are already in use, whether they are new, and whether they are commercially packaged. Officers may also consider whether the circumstances suggest that the traveller intends to sell or distribute the devices.
The GRA explained that travellers may legitimately carry more than one phone for personal reasons, including having a separate work device, a replacement handset or another phone for personal use. In such cases, the devices would not necessarily be treated as commercial imports.
However, where a traveller carries several new or similarly packaged phones, particularly where the devices are intended for other people, Customs officers may make further enquiries to determine whether the items qualify as personal effects or should instead be treated as imports subject to the applicable Customs requirements.
The Authority has therefore advised travellers who are uncertain about the Customs treatment of their items to declare them and seek guidance from a Customs officer at their point of entry.
The GRA said it remains committed to facilitating legitimate travel while applying Ghana’s Customs laws fairly and consistently.
Story by Freedom Etsey Lavoe
