GRA explains why carrying more than two phones or laptops does not automatically attract duty
The Ghana Revenue Authority (GRA) has clarified that passengers arriving in Ghana will not automatically be required to pay customs 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 over a video suggesting that passengers carrying more than two mobile phones into Ghana could have additional devices subject to duty.
Speaking on Joy FM’s Super Morning Show on Friday, September 4, Sarpong said the reference to phones in the earlier discussion was intended only to illustrate a broader customs and tax principle and should not be interpreted as a fixed 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 phone example as “just an indicative example” and stressed that it was not “an absolute rule within the law and assessment procedures”.
Three phones do not automatically mean duty
Sarpong said a traveller could arrive at a Ghanaian port of entry with three mobile phones or three laptops without necessarily being required to pay duty.
According to him, Customs officers would consider the circumstances surrounding the items, including whether they had already been used and were genuinely in the passenger’s possession for personal use.
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 explained.
However, newly purchased devices 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 purchased abroad may be taxed
The GRA Commissioner-General further clarified that personal use alone does not necessarily exempt a newly purchased phone from customs taxation if it was bought outside Ghana.
He distinguished between a device a traveller had 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 said.
A new phone purchased abroad, however, could be subject to tax even where the traveller intends to use it personally.
Ordinarily, it will be subject to tax, even if for your personal use,” Sarpong said.
He explained that the approach was intended to maintain fairness between consumers who purchase goods in Ghana, where applicable taxes are incorporated into the transaction, and travellers who bring newly purchased goods into the country.
Because if you have bought the phones in Ghana, for instance, those would have attracted tax already, for which you are paying the price. So similarly, if you are bringing them and they are new, and for that matter, even if you are carrying them, they will be subject to tax,” he added.
GRA considers gifts and personal effects
Sarpong also acknowledged that travellers returning to Ghana often bring gifts for relatives and friends and said Customs considers such circumstances.
He said officers could exercise discretion where the quantity and nature of the goods did not indicate 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.
Where the goods are reasonably considered personal effects or gifts rather than commercial quantities, travellers may therefore be allowed to proceed without a tax assessment.
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 promises fair enforcement
Sarpong assured travellers that the GRA would continue to enforce customs laws 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 said Customs officers would be expected 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.