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.
The clarification follows public discussion sparked by a video suggesting that passengers carrying more than two phones into Ghana could have additional devices subjected to duty.
Speaking on Joy FM’s Super Morning Show on Friday, September 4, Commissioner-General of the GRA, Anthony Kwasi Sarpong, explained that Customs officers assess goods based on the circumstances of each passenger, including whether the items are genuinely for personal use or are being brought into the country in commercial quantities.
He said the phone example used in the earlier discussion was only meant 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.
Mr Sarpong 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”.
Three Phones? Not Automatically Taxable
According to Mr Sarpong, 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 noted that 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
Mr Sarpong also clarified that a new phone bought abroad may be subject to duty even if it is intended for personal use.
He distinguished between a device a passenger has 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.
However, a newly purchased phone could attract tax.
“Ordinarily, it will be subject to tax, even if for your personal use,” he said.
Mr Sarpong explained that the principle is 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.
Gifts and Cultural Practices Also Considered
The GRA Commissioner-General said Customs officers also take 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 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 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.
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.
The GRA’s clarification means the number of phones or laptops alone will not determine whether a traveller pays duty. Customs officers will assess the nature, condition and circumstances surrounding the items being brought into the country.
