Ghana Revenue Authority Clarifies 'Two-Phone' Customs Rule as Supreme Court Suit Challenges Exemption Powers

The Ghana Revenue Authority (GRA) has moved to address public anxiety regarding customs duties on personal electronics, clarifying that travelers are not automatically taxed for carrying more than two mobile phones. This clarification comes as the authority faces a significant legal challenge at the Supreme Court, where private legal practitioner Jonathan A. Alua is contesting the constitutionality of current baggage exemption regulations. The controversy centers on whether customs officials have the unilateral power to determine what constitutes commercial quantities for arriving passengers, a practice that has sparked widespread debate among travelers and the legal community.

Commissioner-General Anthony Kwasi Sarpong and Commissioner of Customs Aaron Kanor have emphasized that duty assessments are based on intent and usage rather than strict numerical limits. According to the GRA, items clearly intended for personal use—such as used devices or those already out of commercial packaging—typically do not attract duties. However, multiple new, boxed devices may be flagged for investigation to prevent commercial imports from evading taxes. The GRA has urged travelers to use the "Green Channel" for personal effects and the "Red Channel" for goods that exceed personal limits, noting that officers are instructed to apply a humane approach that respects Ghanaian cultural practices regarding gifts and personal belongings.

The legal challenge filed by Jonathan A. Alua targets Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514). Alua argues that this provision unconstitutionally grants the GRA Commissioner-General the authority to waive or vary taxes—a power he contends belongs exclusively to Parliament under Article 174(2) of the 1992 Constitution. The lawsuit seeks a declaration that the regulation is unconstitutional and requests a restraining order against the GRA's current exercise of these powers until proper legislative procedures are followed, alleging that the current framework bypasses necessary oversight.

As the Supreme Court prepares to hear the case, the Attorney-General and the GRA have been given 14 days to respond to the suit. The outcome of this litigation will likely define the boundaries of administrative discretion in tax exemptions and determine how future customs policies are implemented at Ghana's ports of entry. For now, the GRA maintains that its primary goal is to facilitate legitimate travel and ensure public safety while balancing the need for revenue collection under the Exemptions Act, 2022 (Act 1083).