Ghana says there is no law limiting travelers to two phones
Ghana’s Revenue Authority has stated that the law does not set a limit of two mobile phones that a traveler may bring into the country without paying duty. Customs officers assess whether phones and other goods are intended for personal use or are in fact commercial imports, MyJoyOnline reports.
The number of devices is not decisive
Elsie Appau-Klu, technical adviser to the Commissioner-General of the Ghana Revenue Authority, explained that earlier remarks by Customs Commissioner Aaron Kanor about travelers with “two phones” were mistakenly perceived as a legislative restriction. According to her, the number of devices alone does not determine whether duty must be paid.
The official noted that the example involving one phone for the traveler and another for their husband or wife was intended only to explain the principle of personal use, not to introduce a new tax rule. On September 3, the Revenue Authority also clarified that carrying more than two phones does not automatically mean that duty must be paid.
What customs takes into account
When making an assessment, customs authorities take into account the nature, condition and quantity of goods, as well as the circumstances of their importation. In particular, it may matter whether the phones have been used or are new, whether they remain in commercial packaging, and whether a person is carrying several identical devices.
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Appau-Klu referred to Section 107 of the Customs Act, 2015 (Act 891), which provides customs exemptions for certain personal and household items, and to Section 17(1) of the Tax Exemptions Act, 2022 (Act 1083). The Exemptions Regulations, 2025, in particular Regulation 18(2)(b) of L.I. 2514, authorizes the Commissioner-General to determine the quantity of accompanied baggage eligible for the passenger exemption.
Constitutional challenge
Regulation 18(2)(b) is being challenged in Ghana’s Supreme Court. The applicants argue that this provision may grant the power to exempt from or alter taxes, which, under Article 174(2) of the 1992 Constitution, requires prior parliamentary approval. The Supreme Court is to consider this constitutional issue.
The Revenue Authority insists that customs applies the current legal standard rather than introducing a two-phone rule. Travelers who are unsure about goods in their luggage were advised to submit the relevant declarations and seek clarification from customs officers.
