Accra: The Ghana Revenue Authority (GRA) has clarified that there is no law, regulation, or official policy limiting travelers to two mobile phones for duty-free entry into the country. The explanation comes amid public debate regarding how Customs officers treat mobile phones and other electronic devices brought into Ghana by travelers.
According to Ghana Web, Elsie Appau-Klu, Technical Advisor to the Commissioner-General of the GRA, addressed the issue during an interview on Joy News. She emphasized that the reference to two phones by the Commissioner of Customs, Mr. Aaron Kanor, was not a statutory limit but an illustration to help travelers understand when questions may arise concerning the duty-free status of their belongings.
Appau-Klu clarified that the number of phones a traveler carries does not automatically determine whether Customs duty is payable. Rather, Customs applies a long-standing legal test to assess whether goods are genuinely for personal use or intended for commercial purposes. She reiterated that the GRA is merely exercising its administrative functions within the framework of existing legislation.
The GRA had previously issued a public clarification on this matter, stating that travelers with more than two mobile phones would not automatically be required to pay duty. Instead, Customs officers assess the nature, condition, and quantity of items to determine eligibility for duty-free entry. The legal framework for these assessments is derived from Ghana's Customs and exemptions laws, including Section 107 of the Customs Act, 2015 (Act 891) and Section 17(1) of the Exemptions Act, 2022 (Act 1083).
Appau-Klu stressed that the central consideration is whether the goods are genuinely for the traveler's personal use. Customs officers take into account factors such as whether phones are used or brand-new, their packaging status, the number of identical devices, and whether the traveler can demonstrate personal use.
She also addressed ongoing legal challenges to Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514), which empowers the Commissioner-General to determine the quantity of accompanying baggage eligible for passenger exemption. This regulation is under constitutional scrutiny at the Supreme Court, with arguments questioning the authority it grants in relation to tax exemptions.
Appau-Klu concluded by urging travelers to declare goods through the appropriate Customs channels and seek clarification when needed. The GRA, she noted, is committed to providing clearer public guidance while emphasizing that a fixed numerical rule would not adequately capture the diverse scenarios of passenger baggage.