Ghana Revenue Authority clarifies mobile phone customs rules

The Ghana Revenue Authority (GRA) has issued a clarification regarding customs duties on mobile phones brought into the country by travelers. This follows public backlash to comments made by Aaron Kanor, Commissioner of the GRA Customs Division, who suggested that carrying more than two phones—such as one for oneself and one for a spouse—could lead to items being classified as commercial imports subject to tax.

The GRA clarified that there is no automatic rule stating that carrying more than two mobile phones necessitates the payment of duty. Instead, customs officers assess each case individually based on several factors, including whether the devices are for personal use or intended for resale, distribution, or commercial purposes. Specific considerations include whether the phones are new in commercial packaging, if they are already in use, and the total quantity of similar items.

Additionally, the Customs Division explained the use of red and green channels at Accra International Airport. The green channel is for passengers with nothing to declare, while the red channel is for those carrying goods that must be declared, such as commercial quantities. The GRA noted that even in the green channel, luggage remains subject to scanning and inspection to ensure compliance with national security and revenue laws.