The Ghana Revenue Authority (GRA) has clarified that travellers carrying more than two mobile phones into Ghana will not automatically be required to pay Customs duty.
In a statement issued on September 3, 2026, the GRA said Customs officers mainly consider whether the phones are genuinely for personal use or are being brought into the country for sale, distribution, or other commercial purposes.
The Authority said officers assess each case based on factors including the number and type of devices, whether they are already in use, whether they are new and commercially packaged, and whether there are indications that they are intended for sale or distribution.
“The number of phones carried does not, on its own, determine whether duty is payable,” the GRA stated.
It explained that travellers may legitimately carry multiple phones for personal reasons, including a work phone or replacement handset, without the devices being classified as commercial imports.
However, passengers carrying several new or similarly packaged phones, especially on behalf of others, may be required to declare the items and could be assessed for applicable duties.
The GRA advised travellers carrying goods genuinely intended for personal use to use the green channel, while those carrying items beyond personal effects should use the red channel to make a declaration.
The Authority said travellers who are uncertain about the status of their goods should declare them and seek guidance from Customs officers at the point of entry.
Below is the full statement
