The Ghana Revenue Authority (GRA) has clarified that requirement to pay duty on mobile phones brought into the country by travelers is treated on case-by-case basis.
The clarification comes on the back of public discussion following recent comments by the Commissioner of the Customs Division of the GRA, Mr Aaron Kanor.
Addressing journalists on September 2, Mr Kanor said anyone coming into the country with more than two phones should expect to pay duties and taxes on the extra phones.
He said, “you can have a maximum of two; one for you and one for your wife”. He further stated that anything more than two will be treated as being of commercial quantity, therefore taxable.
This information was received with harsh criticism from the general public.
In a press release dated September 3, the GRA said, “The Authority appreciates the concerns raised and wishes to clarify how Customs treats passenger baggage and personal effects.
It is not an automatic rule that a traveler carrying more than two mobile phones will be required to pay Customs duty.”
It explained that, “The key consideration is whether the items being carried are genuinely for the passenger’s personal use or whether, based on the circumstances, they are being imported for another person, for sale, distribution or other commercial purposes.
Customs officers therefore assess each case based on its circumstances. Factors that may be considered include the nature and quantity of the items, whether they are already in use, whether they are new and commercially packaged, the number of similar items being carried and whether the circumstances indicate an intention to sell or distribute them.”
The statement further explained that, “The reference to a number of mobile phones was intended to illustrate circumstances in which Customs officers may need to make further enquiries. The number of phones carried does not, on its own, determine whether duty is payable.
A traveler may therefore legitimately carry more than one phone for personal reasons, such as a work device or a replacement handset, without the items necessarily being treated as commercial imports.
Where, however, a passenger carries several new or similarly packaged devices, particularly for other persons, Customs may need to establish whether the items qualify as personal effects or should appropriately be treated as imports.”
READ FULL STATEMENT– DUTIES ON PASSENGERS MOBILE PHONES
