GRA says travellers carrying more than two phones do not automatically attract duty

Items genuinely intended for personal use may be treated as passenger baggage or personal effects, while goods imported for sale, supply or distribution may be subject to the applicable customs duties and taxes.

Customs officers may also consider whether the circumstances suggest that the phones are intended for sale, distribution or for another person, rather than for the traveller's personal use.

The GRA said Ghana's customs system makes a distinction between personal effects and goods brought into the country for commercial purposes.