The Ghana Revenue Authority (GRA) has clarified that passengers arriving in Ghana will not automatically be required to pay duty simply for carrying more than two mobile phones.
The report indicates that the Ghana Revenue Authority (GRA) has clarified that passengers arriving in Ghana will not automatically be required to pay duty simply because they are carrying more than two mobile phones or laptops.
It further notes that commissioner-General of the GRA, Anthony Kwasi Sarpong, stated Customs officers assess goods brought into the country based on the circumstances of each passenger, including whether the items are genuinely for personal use or are being brought in commercial quantities.
His clarification follows public discussion sparked by a video suggesting that passengers carrying more than two phones into Ghana could have the additional devices subjected to duty.
Speaking on Joy FM’s Super Morning Show on Friday, September 4, Mr Sarpong explained that the phone example used in the earlier discussion was intended to illustrate a broader tax principle and should not be interpreted as an absolute rule.
“The matter is not just confined to phones, but it’s about carrying goods into the country and whether they are for personal use or personal effect or for that matter, for commercial quantities,” he said.
He described the use of phones in the earlier discussion as “just an indicative example” rather than “an absolute rule within the law and assessment procedures”.
Mr Sarpong stated a traveller could arrive at a point of entry with three phones or three laptops without necessarily being required to pay duty.
He explained that Customs officers would consider factors such as whether the devices were already in use and genuinely belonged to the passenger.
“If the circumstances indicate that they have all been used or they are in use in possession of the individual, certainly there will be no duty assessment,” he said.
However, he stated newly acquired items or goods that appear not to be intended for the traveller’s personal use could be treated differently.
“If the circumstances indicate that they are not for the personal use of the individual, then given the other circumstances and information available to the officer, the items may be subject to taxation,” he added.
The Commissioner-General also clarified that the fact that a new phone is intended for personal use does not automatically exempt it from duty if it was purchased outside Ghana.
He distinguished between a device that a passenger had owned and used for an extended period and a new phone purchased during a trip abroad.
“If those phones are, for example, have been used with you for about six months, in this case, there’ll be more evidence that they have been used; they will not be subject to tax because they are part of your personal effects,” he explained.
