Ghana Revenue Authority clarifies no limit on duty-free mobile phones

The Ghana Revenue Authority (GRA) has clarified that there is no statutory limit on the number of mobile phones a traveller can bring into Ghana duty-free. This clarification follows public confusion sparked by previous remarks from Customs Commissioner Aaron Kanor, which were misinterpreted as establishing a hard cap of two phones per person.

GRA Technical Advisor Elsie Appau-Klu explained that the Commissioner’s earlier mention of two phones—one for a traveller and one for a spouse—was intended as an illustration of personal use rather than a new regulation. She emphasized that “there is no law that says two phones and no more.”

Instead of relying on a specific quantity of devices, Customs officers assess whether items are for personal use or intended for commercial resale. Decisions are based on the nature, condition, and quantity of goods, as well as the circumstances of importation. Under existing legislation, such as the Customs Act, 2015 and the Exemptions Act, 2022, qualifying personal belongings may receive duty concessions.