GRA Imposes Duty on Excess Mobile Phones Carried into Ghana

Accra: The Ghana Revenue Authority (GRA) has introduced a new regulation limiting the number of mobile phones that can be carried into the country without incurring duty, according to Customs Commissioner Aaron Kanor. This measure is aimed at curbing commercial importation disguised as personal carriage upon entry into Ghana.

According to Ghana Web, Kanor addressed the media at Accra International Airport, highlighting scenarios where travellers might be tempted to carry multiple phones for others. He cautioned that such actions would be classified as commercial importation. "Ama gives you one phone, Kofi gives you, Adwoa, Akua, all the seven-day borns, they all give you phones, when you carry all those seven phones and you arrive, it will amount to commercial. Because you as an individual, you are entitled to one," Kanor explained.

He further clarified that while individuals are allowed to bring up to two phones-one for personal use and possibly one for a spouse-any additional phones will necessitate paying duty. "But beyond that, then it amounts to commercial. Because all these phones are expensive. Look at the iPhone, Samsung; they are very expensive and that is where we can get our revenue," he noted.

This announcement follows an incident in December 2025, where a traveller was required to pay duty on 18 mobile phones at the Accra International Airport. The GRA issued a statement on December 11, 2025, clarifying that the traveller had failed to declare the phones and accessories, which exceeded the allowances under the Exemptions Act 2022 (Act 1083). The authority issued a Bill of Entry, enforcing duty payment through standard procedures, and denied any allegations of extortion or unlawful detention by customs officers.

The traveller reported having paid 12,690.63 as import duty for the phones and accessories, highlighting the financial implications of exceeding the personal concession limits.