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.
Commissioner-General of the GRA, Anthony Kwasi Sarpong, said 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 in an interview, 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”.
More than two phones do not automatically attract duty
Mr Sarpong said 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 said 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.
New phones bought abroad may attract duty
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.
A new phone purchased abroad, however, could be subject to tax even if the passenger intends to use it personally.
“Ordinarily, it will be subject to tax, even if for your personal use,” he said.
Mr Sarpong explained that the principle was intended to ensure fairness between people who purchase goods in Ghana, where applicable taxes are already included, and those who bring newly purchased goods into the country from abroad.
Customs considers gifts and Ghanaian cultural practices
Despite the general principle, Mr Sarpong said Customs also takes Ghanaian cultural practices into account, particularly when travellers return with gifts for family members.
He said officers could exercise discretion where the quantity and circumstances of the goods did not suggest that they were being imported for commercial purposes.
“We do understand the culture of Ghana and people sometimes buy gifts for their families,” he said.
According to him, travellers may therefore be allowed to pass without a tax assessment where the items they are carrying are reasonably considered to be personal effects or gifts rather than commercial quantities.
“What the officer then is presented with is the number of items or the nature that a person is carrying is not deemed to be in commercial quantities, and therefore will reasonably allow the person to pass without the necessary assessment,” he explained.
GRA pledges fair enforcement
Mr Sarpong assured travellers and taxpayers that the GRA would continue to enforce the law while respecting the rights and dignity of passengers.
“We remain committed to work with them, to work with trust, and we are working in partnership with them,” he said.
He added that Customs would seek to apply the law reasonably and fairly, while exercising discretion without arbitrariness.
“We will always exercise the application of the law in a mandate, reasonably and fair to ensure that citizens’ rights and dignity are respected, while at the same time being fair and exercising discretion in no arbitrary manner,” he added.
