GRA Sets the Record Straight: No 'Two-Phone Law' for Travellers
The Ghana Revenue Authority (GRA) has moved to clear the air: there is no law limiting travellers to two mobile phones for duty-free entry. The clarification comes after weeks of public debate and confusion over how Customs treats electronics brought into the country.
Elsie Appau-Klu, Technical Advisor to the Commissioner-General, explained on Joy News that earlier comments about 'two phones' were simply an illustration, not a new tax rule. The real test, she stressed, is whether goods are genuinely for personal use or commercial import in disguise.
What exactly did the Customs Commissioner say?
The confusion started when Commissioner of Customs Aaron Kanor mentioned 'two phones' during a public discussion. Many interpreted this as a new statutory limit. Appau-Klu clarified that Kanor was giving an example to help travellers understand where Customs questions might begin, not announcing a legal ceiling.
'There is no law that says two phones and no more,' she explained, adding that the number of phones alone does not determine whether duty is payable.
What legal framework governs passenger baggage?
The GRA's position is firmly rooted in existing legislation. Section 107 of the Customs Act, 2015 (Act 891) and Section 17(1) of the Exemptions Act, 2022 (Act 1083) provide the legal basis for duty concessions on personal and household effects.
These laws give the Commissioner-General discretionary powers to apply conditions set by Parliament. The key question is always the same: are these goods for personal use or for trade?
How does Customs decide what is 'personal use'?
Customs officers consider several practical factors when assessing baggage:
- Whether phones are used or brand-new
- If items remain in commercial packaging
- The number of identical devices carried
- Whether the traveller can demonstrate personal use
A traveller with a personal phone and a work device presents a very different case from someone carrying several new, identical phones in unopened boxes. The distinction is critical for determining duty eligibility.
What about the Supreme Court challenge?
A legal practitioner has challenged Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514) at the Supreme Court. The argument is that giving the Commissioner-General power to determine baggage quantities amounts to varying taxes, which requires parliamentary approval under Article 174(2) of the 1992 Constitution.
Appau-Klu maintains that Parliament has already established the exemption framework. Customs, she says, does not decide whether exemptions exist; it simply applies the facts to the legal conditions Parliament has set.
What should travellers do?
The GRA urges travellers uncertain about their baggage to declare items through the appropriate Customs channel and seek clarification from officers. The authority is also working on clearer public guidance, though it maintains that a fixed numerical rule cannot capture every situation.
The message is straightforward: there is no 'two-phone law'. The test remains whether goods are genuinely for personal use or commercial imports in disguise.
For Ghana's growing community of international travellers, entrepreneurs, and diaspora returnees, this clarity is welcome news. It means bringing your work devices, gifts, or personal electronics home is simpler than the recent debate suggested, as long as the purpose is honest and personal.