The Ghana Revenue Authority (GRA) has clarified that travellers are not automatically required to pay Customs duty for carrying more than two mobile phones into Ghana, days after Customs Commissioner Aaron Kanor said carrying more than two phones could amount to commercial importation.

In remarks at the Accra International Airport, Mr Kanor had cautioned travellers against carrying phones on behalf of other people, saying an individual was entitled to carry two phones without duty.

“One individual you can only carry two: one for yourself and maybe one for your wife. But beyond that then it amounts to commercial,” he said.

He illustrated his point with a traveller carrying phones for several people.

“Ama gives you one phone, Kofi gives you, Adwoa, Akua, all the [people of the] seven-day borns, they all give you phones. When you carry all those seven phones and you arrive, it will amount to commercial.”

However, in a clarification issued on September 3, the GRA said the number of phones alone does not determine whether duty is payable.

“It is not an automatic rule that a traveller carrying more than two mobile phones will be required to pay Customs duty,” the Authority said.

The GRA said Customs officers assess each case based on whether the phones are genuinely for the passenger’s personal use or whether they are being imported for another person, sale, distribution or other commercial purposes.

Factors considered may include the quantity of phones, whether they are already in use, whether they are new and commercially packaged, the number of similar devices being carried and whether the circumstances indicate an intention to sell or distribute them.

The Authority said its earlier reference to a number of mobile phones was intended to illustrate circumstances in which Customs officers may need to make further enquiries.

“The number of phones carried does not, on its own, determine whether duty is payable,” the GRA said.

It added that a traveller could legitimately carry more than one phone for personal reasons, such as a work device or a replacement handset, without the phones necessarily being treated as commercial imports.

However, where a passenger carries several new or similarly packaged devices, particularly for other people, Customs may determine that they constitute imports rather than personal effects and assess the applicable duties and taxes.

The GRA advised travellers who are unsure about the status of items they are carrying to declare them and seek guidance from a Customs officer at the point of entry.

The clarification follows a December 2025 incident involving a traveller who was required to pay duty after arriving at Kotoka International Airport with 18 undeclared mobile phones and accessories. The GRA said at the time that the items exceeded the personal concession under the Exemptions Act, 2022 (Act 1083), and denied allegations of extortion.