The Ghana Revenue Authority (GRA) has clarified that travellers carrying multiple mobile phones will not automatically be required to pay Customs duty.
The report indicates that the Ghana Revenue Authority (GRA) has clarified that travellers carrying multiple mobile phones will not automatically be required to pay Customs duty.
It further notes that the Authority stated Customs officers will assess the circumstances surrounding the phones to determine whether they are genuinely for personal use or intended for sale, distribution or other commercial purposes.
The clarification follows public discussion over the Customs treatment of mobile phones brought into Ghana by travellers.
The GRA stated the number of phones carried is not, on its own, enough to determine whether duty is payable.
“Customs officers therefore assess each case based on its circumstances,” the Authority said.
It explained that officers may consider the nature and quantity of the items, whether they are already in use, whether they are new and commercially packaged, and the number of similar devices being carried.
Customs may also examine whether the circumstances indicate an intention to sell or distribute the phones.
The GRA stated a traveller may legitimately carry more than one phone for personal reasons.
This could include carrying a work device or a replacement handset.
However, passengers carrying several new or similarly packaged devices could face further enquiries, particularly where the phones are being carried for other people.
“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 said.
The Authority emphasised that Customs law distinguishes between personal effects and goods imported for sale, supply or other commercial purposes.
Where goods are determined to be imports and are subject to duty, the applicable duties and taxes will be assessed in accordance with Ghana’s Customs laws and procedures.
The GRA has therefore advised travellers to use the appropriate channels at points of entry.
