Ghana GRA: No Two-Phone Law for Travellers Clarified

• The Ghana Revenue Authority (GRA) has clarified there is no statutory 'two-phone' limit for duty-free entry into Ghana.
• Instead, Ghana Customs officers assess goods based on whether they are genuinely for personal use, considering factors like condition and quantity.
• This clarification was provided by Elsie Appau-Klu, Technical Advisor to the Commissioner-General, on September 13.
• The legal framework includes the Customs Act, 2015 (Act 891) and the Exemptions Act, 2022 (Act 1083).
• A constitutional challenge to Regulation 18(2)(b) of the Exemptions Regulations, 2025, which grants the Commissioner-General authority over qualifying baggage, is currently before the Supreme Court.

The Ghana Revenue Authority has definitively stated that no legal provision restricts travellers to bringing only two mobile phones into the country without incurring duty.

The Ghana Revenue Authority (GRA) has recently clarified that there is no legal mandate limiting travellers entering Ghana to two mobile phones for duty-free importation. This statement aims to dispel a common misunderstanding that arose from an earlier reference by Aaron Kanor, the Acting Commissioner of the Customs Division since February 23, 2026, which was mistakenly interpreted as establishing a statutory cap. Elsie Appau-Klu, Technical Advisor to the Commissioner-General of the GRA, emphasized this point on September 13 during an appearance on Joy News’ The Law, stating unequivocally that no law dictates a maximum of two phones.

Instead of a numerical limit, Ghana Customs officers are instructed to evaluate whether imported phones and other goods are genuinely intended for personal use or if they constitute commercial imports. The number of devices a traveller carries does not, by itself, determine whether customs duty is applicable. For instance, an earlier illustration involving one phone for the traveller and another for a spouse was meant to exemplify the principle of personal use, not to introduce a new tax regulation. The GRA had previously issued a similar clarification on September 3, confirming that possessing more than two mobile phones does not automatically trigger duty payments.

When assessing items, Customs officials consider various factors, including the nature, condition, and quantity of the goods, alongside the specific circumstances surrounding their importation. This comprehensive GRA personal use goods assessment might involve examining whether phones are used or brand-new, if they remain in their original commercial packaging, or if a traveller is carrying multiple identical devices. The scenario of a traveller bringing both a personal phone and a work-issued device, for example, would be evaluated differently from someone importing several identical phones still sealed in their boxes.

The legal foundation for these customs assessments and exemptions is rooted in Ghana’s existing customs and exemptions legislation. Section 107 of the Customs Act, 2015 (Act 891), outlines provisions for duty concessions applicable to qualifying personal and household effects. Similarly, Section 17(1) of the Exemptions Act, 2022 (Act 1083), grants exemptions for qualifying accompanying baggage, provided certain conditions are met.

Further underpinning the authority of customs officials is Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514). This specific regulation empowers the Commissioner-General to determine the quantity of accompanying baggage that qualifies for the passenger exemption. Elsie Appau-Klu, in her Elsie Appau-Klu GRA customs clarification, underscored that this delegated power is not intended to create new taxes or impose numerical restrictions outside the established legal framework.

The authority vested in the Commissioner-General by Regulation 18(2)(b) has recently become the subject of a constitutional challenge before the Supreme Court. This legal action contends that the provision could potentially grant the power to waive or vary taxes, an action that, under Article 174(2) of the 1992 Constitution, necessitates prior parliamentary approval. The Supreme Court is now tasked with deliberating and resolving this significant constitutional question.

Despite the ongoing Regulation 18(2)(b) Supreme Court challenge, the GRA maintains that its Customs division is currently applying an existing legal standard rather than implementing a new, arbitrary “two-phone” rule. The outcome of this Supreme Court case could have implications for the scope of the Commissioner-General's discretion in determining what constitutes qualifying baggage for passenger exemptions.

Given the nuanced nature of Ghana Customs traveller phone duty assessments, the GRA advises travellers to be proactive and transparent. Elsie Appau-Klu urged individuals who are uncertain about the goods they are carrying to make appropriate declarations upon arrival. Seeking direct clarification from Customs officers is also recommended to ensure compliance and avoid potential issues.

This approach aligns with the GRA's stance that the focus remains on genuine personal use rather than a strict numerical limit, reinforcing the message that there is no Ghana GRA no two-phone law in effect. Travellers are encouraged to understand that while a specific quantity might not trigger duty, the overall context of their imported items will be subject to scrutiny by customs officials.

Lawyers and compliance officers advising travellers to Ghana should note that the Ghana Revenue Authority (GRA) has clarified there is no statutory 'two-phone' limit for duty-free entry; instead, Customs assesses goods based on genuine personal use. They should also monitor the ongoing Supreme Court challenge to Regulation 18(2)(b) of the Exemptions Regulations, 2025, as its outcome could impact the Commissioner-General's authority to determine qualifying baggage for passenger exemptions.

Source: Original reporting via Myjoyonline.com