By Morkporkpor Anku
Accra, Sept. 4, GNA – The Ghana Revenue Authority (GRA) says carrying more than two mobile phones into Ghana does not automatically attract Customs duty.
The determination depends on the circumstances surrounding the phones, particularly whether they are for personal use or commercial purposes.
The Authority, in a statement, said the key consideration was whether the phones were genuinely for the passenger’s personal use or were being brought into the country for another person, sale, distribution or other commercial purposes.
It said Customs officers assessed each case based on its circumstances rather than applying an automatic numerical threshold to determine whether duty was payable.
The GRA explained that factors considered could include the nature and quantity of the phones, whether they were already in use, whether they were new and commercially packaged, and the number of similar devices being carried.
It said other circumstances that could prompt further enquiries included indications that the items were intended for sale or distribution.
The Authority said references to a particular number of mobile phones were intended only to illustrate situations in which Customs officers might need to make further enquiries.
It stressed that the number of phones carried by a traveller, on its own, did not determine whether Customs duty was payable.
The GRA said a traveller could legitimately carry more than one phone for personal reasons, including having a work device or a replacement handset, without the devices necessarily being treated as commercial imports.
It, however, said where a passenger carried several new or similarly packaged phones, particularly on behalf of other persons, Customs might need to establish whether the items qualified as personal effects or should be treated as imports.
The Authority said Customs law distinguished between personal effects and goods imported for sale, supply or other commercial purposes, a distinction it described as important in ensuring fairness between travellers and commercial importers.
It explained that where goods were determined to be imports and subject to duty, the applicable duties and taxes would be assessed in accordance with Ghana’s Customs laws and procedures.
The GRA advised travellers carrying goods genuinely intended for personal use to use the green channel at points of entry.
It said where the quantity or nature of goods went beyond personal effects, travellers should use the red channel to declare the items and pay any applicable duties.
Travellers who were uncertain about the status of items they were carrying were also encouraged to declare them and seek guidance from a Customs officer at the point of entry.
The GRA said its Customs controls were not intended to inconvenience legitimate travellers, including Ghanaians returning home with personal belongings or reasonable gifts, but to facilitate legitimate travel while ensuring that commercial imports were properly declared and treated in accordance with the law.
It said the approach was consistent with Ghana’s Customs framework and passenger concessions provided under the Exemptions Act, 2022 (Act 1083), and reaffirmed its commitment to the fair, consistent and professional application of Customs procedures.
GNA
Editee by Kenneth Sackey
Reporter: Morkporkpor Anku
[email protected]