The Ghana Revenue Authority (GRA) has moved to end growing public confusion over the treatment of mobile phones at Ghana’s ports of entry, stating categorically that there is no law, regulation or official policy limiting travellers to two mobile phones for duty-free entry.
Technical Advisor to the Commissioner-General of the GRA, Elsie Appau-Klu, Esq., made the clarification on Joy News’ ‘The Law’ discussion on Sunday, September 13, amid public debate over the Customs treatment of mobile phones and other electronic devices brought into Ghana by travellers.
She said the reference to two phones in an earlier public discussion had been misconstrued as a statutory ceiling.
According to her, comments by the Commissioner of Customs, Mr Aaron Kanor on “two phones” — one for yourself, one for a spouse, for instance — was an illustration of a principle, not a statutory ceiling. It was meant to help travellers understand where questions start to arise, not to announce a new tax rule.
“There is no law that says two phones and no more,” she explained, stressing that the number of phones carried by a traveller does not, by itself, determine whether Customs duty is payable. “The Commissioner of Customs is not announcing any new tax law.”
The Legal Test
Ms Appau-Klu said the emphasis is that Customs applies a long-standing legal test to determine duty-free eligibility for personal effects, and that there is no new law — the GRA is only using its administrative function as provided by law.
She noted that the Commissioner of Customs is an experienced professional with long-standing service at the GRA-Customs Division who understands international customs rules, and whose explanation on the matter was misinterpreted.
The GRA had earlier issued a public clarification on September 3, stating that travellers carrying more than two mobile phones would not automatically be required to pay duty. Rather, Customs considers the nature, condition and quantity of the items, as well as the circumstances surrounding their importation, to determine whether they are genuinely personal effects or intended for sale, distribution or other commercial purposes.
Ms Appau-Klu said the legal principle underpinning the assessment is contained in Ghana’s Customs and exemptions laws.
Under Section 107 of the Customs Act, 2015 (Act 891), removal articles and qualifying personal belongings are eligible for duty concessions, while the law defines the categories of goods that may fall within the scope of personal and household effects.
Similarly, Section 17(1) of the Exemptions Act, 2022 (Act 1083) provides the legal basis for exempting qualifying accompanying baggage brought in by travellers, subject to the conditions governing the exemption.
These provisions, according to the Technical Advisor, provide the authority and mandate that the Commissioner-General has in exercising his discretionary powers under the rules of statutes, with additional clarification for persons who have been away for a continuous period of twelve months.
Personal Use vs. Commercial Import
The central consideration, she explained, is whether the goods are genuinely for the traveller’s personal use or whether their nature and circumstances indicate a commercial purpose.
GRA’s own published Customs guidance states that passenger baggage concessions apply to personal and household effects intended for the passenger’s use and not for sale or trade. Commercial goods and items intended for other persons do not automatically fall within the passenger baggage concession.
Consequently, Customs officers may consider factors such as whether phones are used or brand-new, whether they remain in commercial packaging, the number of identical devices being carried, and whether the traveller can reasonably demonstrate that the items are for personal use.
A traveller carrying a personal phone and a work device, for instance, would present a different set of circumstances from someone carrying several new and identical phones in unopened boxes.
Not a New Tax
Ms Appau-Klu said this distinction was important because Customs was not applying a new tax or creating a numerical limit through administrative discretion. Rather, she said, Customs was administering a legal standard established by Parliament.
She pointed 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 qualifying for the passenger exemption.
According to the GRA’s position, this authority is an administrative power to apply the conditions established by law to the facts of individual cases and should not be interpreted as a power to create or impose a new tax.
Constitutional Challenge
The distinction has become particularly significant following a constitutional challenge to Regulation 18(2)(b) at the Supreme Court. A legal practitioner has challenged the provision, arguing that the authority to determine the quantity of baggage qualifying for exemption amounts to the power to waive or vary taxes, which under Article 174(2) of the 1992 Constitution requires prior parliamentary approval.
The Supreme Court is expected to determine that constitutional question.
For now, the GRA maintains that Customs is applying an existing legal standard rather than introducing a “two-phone” rule. Ms Appau-Klu urged travellers who are uncertain about goods they are carrying to make the appropriate declarations and seek clarification from Customs officers.
Broader Debate
The clarification comes amid heightened public scrutiny of Customs practices at Ghana’s ports of entry. Development advocate Gabriel Agambila, a New Jersey-based Ghanaian, had criticised the GRA over what he described as an arbitrary approach to taxing personal phones, arguing that modern lifestyles often require individuals to own multiple devices for work and personal use .
The issue has also drawn attention to Ghana’s broader mobile device regulatory landscape, where the government is simultaneously rolling out a Central Equipment Identity Register (CEIR) to track and block stolen devices, and integrating SIM registration with device IMEI numbers to combat mobile money fraud .
