The Ghana Revenue Authority (GRA) has clarified that travellers carrying multiple mobile phones will not automatically be required to pay Customs duty, contrary to recent public speculation.
The clarification follows comments by Customs Commissioner Aaron Kanor, who had advised travellers that carrying more than two phones into Ghana could attract duties . In an official statement issued on September 3, the GRA stressed that the number of phones carried does not, on its own, determine whether duty is payable .
Assessment Based on Circumstances
The Authority explained that Customs officers will assess each case based on its circumstances to determine whether the phones are genuinely for personal use or intended for sale, distribution, or other commercial purposes .
Factors that may be considered include:
· The nature and quantity of the devices
· Whether they are already in use or new and commercially packaged
· The number of similar devices being carried
· Whether circumstances indicate an intention to sell or distribute
A traveller may legitimately carry more than one phone for personal reasons, such as a work device or a replacement handset, without the items necessarily being treated as commercial imports .
“Where, however, a passenger carries several new or similarly packaged devices, particularly for other persons, Customs may need to establish whether the items qualify as personal effects or should appropriately be treated as imports,” the GRA statement said .
Cultural Context and High-Value Devices
Commissioner Kanor had earlier illustrated the issue using a common scenario: “In Ghana, because of our culture, when one is travelling, Ama gives you one phone, Kofi gives you another, and all the day-born phones, they all give you phones. When you carry all those seven phones, and you arrive, it will amount to what? Commercial” .
He noted that a traveller may reasonably carry a phone for personal use and possibly another for a spouse, but transporting several additional devices raises concerns about their intended purpose .
The Commissioner also highlighted the revenue implications, noting that premium devices such as Apple iPhones and Samsung phones represent significant sources of potential duty revenue: “If you look at iPhone, Samsung, they are very expensive. That is where we can get our revenue” .
Case Study: December 2025 Incident
The clarification comes in the wake of a December 2025 incident at Kotoka International Airport, where a traveller carrying 18 undeclared mobile phones and accessories was required to pay GH¢12,690.63 in import duty .
The traveller alleged extortion, but the GRA rejected the claim, explaining that the items exceeded the personal concession allowed under the Exemptions Act, 2022 (Act 1083) and were processed through standard Customs procedures via the Integrated Customs Management System (ICUMS) . The Authority maintained that the traveller was neither detained nor had goods confiscated .
Green and Red Channels Explained
The GRA has advised travellers to use the appropriate channels at points of entry:
· Green Channel: For goods genuinely intended for personal use
· Red Channel: For goods that go beyond personal effects and require declaration and duty payment
The Authority noted that using the green channel does not guarantee avoidance of inspection, as officers may still pull luggage for physical examination based on scanner images and risk indicators . The red and green channel model aligns with the revised Kyoto Convention and is used across customs administrations internationally .
Legal Framework and Government Concessions
The GRA said its approach is consistent with Ghana’s Customs laws and regulations and the passenger concessions provided under the Exemptions Act, 2022 (Act 1083) . The Authority stressed that Customs law distinguishes between personal effects and goods imported for sale, supply, or other commercial purposes—a distinction that ensures fairness between travellers bringing personal belongings and businesses importing commercially .
Modernisation and Future Plans
Commissioner Kanor revealed that the Customs Division is working to automate the profiling of passengers arriving at Ghanaian airports as part of broader digital transformation efforts . The GRA plans to procure handheld scanners and deploy Advanced Passenger Information and Passenger Name Record systems in the coming months, allowing Customs to obtain passenger information in advance and sharpen risk profiling .
The system serves more than revenue collection—it also facilitates public safety and national security, given that travellers may attempt to bring in prohibited items including weapons .
Commitment to Fair Application
The GRA reiterated that the purpose of Customs controls is not to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts for family .
“The objective is to facilitate legitimate travel while ensuring that goods imported for commercial purposes are appropriately declared and treated in accordance with the law,” the Authority stated .
Travellers who are uncertain about the status of items they are carrying have been encouraged to declare them and seek guidance from Customs officers at the point of entry . The GRA reaffirmed its commitment to the fair, consistent, and professional application of Customs procedures while providing clearer information to help travellers understand their rights and obligations .
